信托受益人

国际信托受益人法律救济研究

The Research on the Legal Remedy of International Trust Beneficiary

不动产信托受益人的权利义务及责任

The Rights , Duties and Liabilities of the Beneficiary under Real Estate Trust

信托受益人，其财产由受托人管理的人

Person whose property is administered by a trustee

论信托受益人的撤销权

On the Revocatory Right of the Beneficiary

第二章是从实体法的视角论述信托受益人撤销权的要件。

The next chapter is dedicated to discuss requirements of the revocatory right from a substantive law perspective .

中国的信托法设计基本上承袭大陆法系风格，采行信托受益人撤销权制度。

Following the approach of civil law , the Chinese trust law adopts the system of revocatory right .

信托受益人提起撤销权诉讼，经法庭审理，对受托人的行为依法撤销的，该行为即自始无效。

The trustee brings an action based on the revocatory right , after trial , if the disposition is revoked , it will be null and void from the beginning .

受托人可以是受益人，但不得是同一信托的唯一受益人。

The trustee may be the beneficiary , but must not be the only beneficiary of the same trust .

委托人可以是受益人，也可以是同一信托的唯一受益人。

The trustor may be the beneficiary , and may also be the only beneficiary of the same trust .

信托公司是基于受益人和委托人的信任，进行代客理财的资产管理类的金融机构，为确保实现其经营目标，信托公司必须有效地运行内部控制系统。

In order to realize its business objectives , the trust company must be running the internal control system effectively .

受托人向委托人发放表决权信托证书，作为受益人的证明，且该证书可以自由转让。

The trustee issue voting trust certificate to the client , as the beneficiary certificate , the certificate can be transferred freely .

信托受益权是受益人享有的最重要的一项权利，正是因为有了信托受益权，受益人在信托法律关系中才有存在的价值和必要。

The beneficial right of trust , which is one of the most important right for the beneficiary , make the beneficiary a valuable and indispensable factor in the relation of the trust law .

我国企业年金信托受托架构的本土化问题&以企业年金信托受益人保护为中心

Localization of the trust structure for corporate annuity in China & Centered on protection of the corporate annuity trust beneficiaries

全文共分三个部分：第一章对信托的沿革及英国法上信托受托人、受益人的权利性质进行了考察与分析。

This Article is consisted of three parts as set forth bellow : The first chapter of this article mainly introduces the development of trust in English law and analyses the right held by trustee and beneficial as well .

对于统筹基金来说，基金管理者即各地的社会保险经办机构为委托人，信托公司为受托人，成立一个信托关系，其中受益人为全体养老保险的缴费者。

For the fund , a trust relationship is established between fund managers , agencies of the social security all over the countries as the principals and the trust company or social security fund as the trustees , whose beneficiary are all of the payers for the pension insurance .

对于信托投资机构信托义务的设定，主要是由委托人、信托投资机构、受益人三方主体共同建立的，而它的营运客体则主要包括一般财产、投资基金、表决权、国有资产等。

The duties of trust investment institutions are set by the clients , the trust investment institutions and the beneficiaries . The main objects of the operation are including general property , investment funds , the vote right and the state-owned assets .

第二步：由受托人按照信托的目的管理处分信托财产，并将管理处分信托财产所得的信托利益分配给受益人。

Third stage , the trustee manages the trust property according to the objective of the trust .

在特殊目的信托中，信托人是资产证券化的发起人，受托人是特殊目的信托机构，受益人是持有资产支撑证券的投资者。

In SPT , the trust is the originator . The trustee is the vehicle which operates it , and beneficial owner is the investor who holds the securities sustained by asset .

信托基金挣得的任何收入对授让人来说都是应税的，但通过将房产交予或出售给信托基金，授让人立刻降低了他或她的房产价值，而房产的所有增值部分对信托受益人来说将是免税的。

Any income earned by the trust is taxable to the grantor . But by giving or selling the property to the trust , the grantor reduces the value of his or her estate immediately , and all appreciation in the property will be tax-free for trust beneficiaries .