公益信託係以慈善、文化、藝術、宗教、祭祀或其他以公共利益為目的之信託，其形式所有與實質所有分離之架構及無基金門檻之限制，較能達到責信功能與便利設立之優點，故應可發展成非營利組織之重要型態；惟我國公益信託制度直到2005年年終，信託法立法已近十年，2001年修正通過的各信託稅法，明訂在符合一定條件下，捐贈者享有稅賦減免，且國內外文獻對公益信託制度亦多有介紹，何以國外可以發展蓬勃之制度，在我國卻遲遲無法推展？因此本文主要研究公益信託無法推展之原因，與如何推展公益信託制度。
本文除介紹公益信託法制，另舉財團法人與公益信託作一比較，此外，以個案研究實例，說明公益信託實務之運作，並探討公益信託整體環境之發展。
公益信託型態之非營利組職，何以至今尚未普遍設立，本文以為原因如下：
一、捐助者與社會大眾，仍習慣於社團與財團等型態之非營利組織，對於公益信託之設立、運作與功能較不明瞭。
二、因稅法規定，為享受租稅減免，則受託人必須是信託業法所稱之信託業，為其必要條件之一，因此委託人將有下列幾項考慮：
1、受託人(信託業)執行信託事務時，是否會與委託人設立公益信託之理想不 一致?
2、受託人(信託業)是否有足夠的事務經營能力?
3、不可諱言，亦有部份人擔心受託人係信託業，以致其監督機制較嚴，而影響其設立意願。
三、 我國信託業就公益信託之業務，尚於發展階段，而不具經濟規模，因報酬、人才及法律責任之考量，亦降低其承接意願。
四、我國傳統社會價值觀念的影響，即使捐贈財產成立非營利組織，仍希望有控制權，因此對於公益信託由受託人，管理或處分財產，較不能接受。
五、成立公益信託必須符合各目的事業主管機關頒布之監督準則及許可，增加設立公益信託之困難。
本文最後認為，公益信託設立無最低基金門檻、支出不受達收入百分之七十以上之規定、基金及收入無運用與存放金融機構等限制，以上簡便與彈性之優點，若能妥善運用，對整體非營利事業之發展應有助益，當然其並非取代其他非營利組織，而係提供從事非營利事業者，另一型態之選擇。 / Public trust has the following purposes: charity, culture, art, religion, sacrifice offerings, and other public interests. It is relatively more capable of achieving accountability and convenient establishment because its structure separates real possessions from nominal possessions and it doesn’t have restrictions on funds. Therefore, it is a potential fundamental form for non-profit organizations. To the end of 2005, domestic trust laws have been established for nearly ten years. Amendment of trust tax laws in 2001 has specified that under certain conditions donators are eligible to tax reductions. There have also been many introductions to the public trust system in domestic and foreign documents. How is it then that a flourishing system overseas can’t be implemented domestically? Therefore, this article studies the reasons that public trust has been unable to be implemented and how it should be implemented.
This article introduces the public trust legal system and also compares legal foundations with public trust. Furthermore, it uses case study to describe the operation of public trust practices and discusses the development of the overall environment for public trust.
This article believes that the reasons for the uncommon establishment of non-profit organizations in the form of public trust are as follows:
1. Donators and the public are more accustomed to non-profit organizations in the form of a corporation and legal foundation and do not understand the operation and functions of public trust.
2. According to tax laws, the trustee must be a trust enterprise defined by the trust enterprise act in order to enjoy tax reductions. Therefore, the client should have the following considerations:
1) When executing trust affairs, will the trustee (trust enterprise) have the same ideal as the client for establishing public trust?
2) Does the trustee (trust enterprise) have sufficient business operation abilities?
3) The willingness for establishing public trust is influenced by worries that the trustee is a trust enterprise with strict monitoring mechanisms.
3. Domestic public trust affairs are still in the development stage and don’t possess economic scale, considerations for return, personnel, and legal responsibilities have also lowered the willingness of clients.
4. Due to the values of our traditional society, donators wish to have control over non-profit organizations established from their donations, which is why they are unable to accept public trust which allows the trustee to manage and handle assets.
5. The establishment of public trust must conform to the monitoring principles of supervising institutions and be approved of, which increases the difficulty of establishment.
Finally, public trust has no restrictions on minimum funds, how funds and income are to be utilized, if funds and income are to be deposited in financial institutions, and whether or not expenses should exceed seventy percent of income; this article believes that the development of the overall non-profit business should benefit if the simple and flexible advantages listed above are thoroughly utilized. Of course this article is not saying that public trust should replace other non-profit organizations, it is merely providing another option for those who wish to enter the non-profit business.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0091932002 |
| Creators | 劉昇昌 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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