【作者】 陈艳；

【导师】 李有星；

【作者基本信息】 浙江大学 ， 民商法学， 2018， 硕士

【摘要】 家族企业是我国乃至世界范围内普遍存在的一种企业组织形式,并且在国家的经济发展中发挥着不可或缺的重要作用。改革开放30年以来,以民营企业为主的经济不断发展,如今面临的最大问题便是传承问题。我国家族企业传承问题的研究相较于国外而言,起步较晚,且目前多为借鉴国外的经验及理论,为此,为了对我国家族企业信托传承做一个研究,文章特选择了实践中本人承办的真实案例入手,从温氏家族企业存在的问题入手,以案例介绍加分析的方法为基础,对家族信托在家族企业传承中面临的法律困境进行分析,从而提出相应的法律对策以帮助家族企业就家族信托进行顺利传承。本文的主要内容是:对温氏家族企业设立信托的案例进行介绍,该案例为本人在从业过程中碰到的实际发生案例,因涉及个人隐私及案情需要做了稍微调整,主要从股权代持、房产信托、婚外情涉及到的信托问题等多角度进行了法律层面和社会层面的分析。第二部分主要从温氏家族案例中存在的问题在法律上存在的困境进行分析与剖解,包括股权代持中股东名义问题、股权收益权作为信托财产适格性问题、建设用地期满后如何延期问题、限购令是否适用房产信托问题、知识产权相关信托问题,关键还是信托财产存续期间所有权归属问题、信托财产登记公示制度问题、信托隐私保护问题以及信托税收制度问题等等,尽管罗列的法律困境较多,却也是温氏家族企业包括国内家族企业中普遍的问题。最后则是基于第二部分的法律困境分析提出来法律对策,该部分的对策与前一章的困境相互对应,主要从理论出发,以期为我国家族信托制度的发展提供助益,帮助我国家族企业实现顺利传承。更多还原

【Abstract】 Family business is a common form of enterprise organization in China and even in the world.It plays an indispensable and important role in economic development.Since the reform and opening up 30 years ago,the private enterprise-based economy has been developing continuously.Now the biggest problem is the inheritance.Compared with foreign countries,the research on the inheritance of family business in China started relatively late,and at present it is mostly based on foreign experience and theory.Therefore,in order to do a research on the trust inheritance of family business in China,the article specially chooses the real case which I undertook in practice,and starts with the problems existing in Wen’s family business.On the basis of case introduction and analysis,this paper analyzes the legal dilemma faced by family trust in the inheritance of family enterprises,and puts forward corresponding legal countermeasures to help family enterprises successfully inherit family trust.The main content of this article is to introduce the case of the establishment of trust in Wen’s family business.This case is the actual case that I met in the course of my employment.It needs to be adjusted slightly because of the personal privacy and the case.It is mainly carried out from the aspects of stock ownership,real estate trust,extramarital affairs and other trust issues.Legal and social analysis.The second part mainly analyzes and dissects the legal dilemma of the problems existing in the Wen’s family case,including the problems of shareholder’s name,the eligibility of equity income as trust property,how to postpone the expiration of construction land,whether the purchase restriction order is applicable to real estate trust,and intellectual property rights.Relevant trust issues,the key is still the ownership of trust property during its existence,trust property registration and publicity system,trust privacy protection and trust tax system,and so on.Although there are many legal difficulties listed,it is also a common problem in Wen’s family business,including domestic family business.Finally,the legal countermeasures are put forward based on the analysis of the legal dilemma of the second part,which corresponds to the predicament of the previous chapter,mainly from the theoretical point of view,in order to provide help for the development of our country’s family trust system and help our country’s family enterprises to achieve a smooth inheritance.更多还原