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《慈善信托管理办法》正式施行

2017-07-28 13:59:12   中国经济网

慈善信托管理办法》正式施行 业界期待税收优惠政策早日出台

截至2017年6月底,上半年全国成功备案了30单慈善信托产品,初始资金规模达5.85亿元

■记者 李亦欣

7月26日,银监会、民政部联合正式下发《慈善信托管理办法》(银监发[2017]37号)(下称“《办法》”),标志着我国慈善信托规制体制基本建立。《办法》共9章65条,涵盖了总则、慈善信托的设立、慈善信托的备案、慈善信托财产的管理和处分、慈善信托的变更和终止、促进措施、监督管理和信息公开、法律责任、附则等九个方面的内容。

百瑞信托博士后科研工作站研究员陈进认为,“办法进一步明确慈善信托设立和备案相关事项、明确慈善信托可以开放式运作、对于慈善信托财产管理进行了区别性规定、对慈善信托监管进行了系统和明确的规定。在目前信托公司监管评级中,开展慈善信托也是加分项。可以预见,未来会有越来越多的信托公司开展慈善信托业务,慈善信托可能成为信托业务转型方向之一。”

上半年备案30单慈善信托

自去年9月份《慈善法》实施以来,社会各界开展慈善信托的热情高涨。中国慈善联合会在近日发布的慈善行业2017年上半年最新数据显示,根据中慈联不完全统计,截至2017年6月底,全国成功备案了30单慈善信托产品,初始资金规模达5.85亿元。其涉及的慈善领域较为广泛,促进科教文卫事业发展的有10单,扶贫济困的有6单,扶老、救孤、恤病、助残、优抚的有5单,防治污染、保护和改善生态环境的有4单,实现综合慈善目的的有5单。

这些慈善信托的受托人分为三种类型,信托公司担任受托人的有24单,慈善组织担任受托人的有2单,以信托公司和慈善组织共同担任受托人的有4单。

而从慈善信托的备案地来看,目前全国共有14个省份开展了慈善信托备案工作,其中,北京备案8单,陕西备案4单,广东备案3单,江西、四川、浙江、上海分别备案2单,江苏、海南、河南、福建、贵州、甘肃、安徽等省各备案1单。

7月25日,中信信托正式设立规模5亿元的“中信·何享健慈善基金会2017顺德社区慈善信托”,是截至目前国内信托业受托规模最大的慈善信托。

鼓励发展慈善信托多措并举

此次《办法》的出台,将进一步激活慈善信托的发展活力。

陈进认为,首先,信托公司开展慈善信托免计风险资本、免交信保基金。《办法》第45条规定,信托公司开展慈善信托业务免计风险资本,免予认购信托业保障基金。该条规定不但表明监管部门鼓励信托公司开展慈善信托业务,而且也说明慈善信托与传统的信托业务有本质区别。

在目前信托公司监管评级中,开展慈善信托也是加分项。可以预见,未来会有越来越多的信托公司开展慈善信托业务,慈善信托可能成为信托业务转型方向之一。

其次,不得设置限制性条件。《办法》第46条规定,鼓励地方各级人民政府根据社会经济发展情况,制定和出台促进慈善事业发展的政策和措施。同时,第64条规定,省级民政部门和银监局可以联合制定实施细则,但不得设置和变相设置限制性条件。

可以看出,《办法》鼓励各地出台便利和促进慈善信托发展的措施,但不得设置限制性条件。可以预见,各地可能会陆续出台慈善信托的实施细则和鼓励慈善事业发展的措施。

再次,将税收优惠作为促进措施提出。《办法》第44条规定,慈善信托的委托人、受托人和受益人按照国家有关规定享受税收优惠。虽然目前慈善信托的税收优惠尚不明确,但该条作为促进措施之一被提出,表明监管部门鼓励慈善信托发展的态度。未来,税收优惠的明确和出台无疑是慈善信托发展的重要推手。

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