关键词: 慈善信托, 家族信托, 财富传承, 共同受托人, 税收优惠

Abstract: In the context of the promulgation and implementation of the charitable law,trust companies strive to satisfy the high net worth people's need to inherit wealth and to donate to charity by setting family charitable trusts,a combination of charitable trusts and family trusts and an upgraded version of the inheritance of wealth. But at present, the lack of clear legislative policy of taxation and supervision relating to family charitable trusts in China restricts the development of family charitable trust. While in other countries, the UK and the US for example, preferential tax policy has largely contribute to the development of family charitable trusts. To promote the development of family charitable trust system, China can quicken its steps in making preferential tax policy and further perfect the laws and regulations of supervision of family charitable trusts.

Key words: charitable trust, family trust, wealth inheritance, joint trustee, tax reference