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公益信托是一种在发达国家广泛采用、在我国尚未得以发展的慈善实践方式。随着我国经济社会发展水平的不断提高和现代慈善事业的不断成熟,实施公益信托的条件也开始逐步形成。公益信托在国外及港台地区的发展情况长期以来,公益信托在英美、香港等普通法系国家和地区,是十分普遍的行善手段,与慈善组织共同构成了慈善活动的两大主体。英国在1 3世纪颁布了《没收法》,虔诚的教徒采取信托方式取代捐赠,委托他人经营管理土地,并将取得的收益全部交给教会用于宗教事业,从而形成了公益信托的早期雏形。到1601年英国议会制定了《慈善用益法》后,公益信托的法律地位正式确立。目前,由于只需2万英镑就可以设立慈善信托基
The charity trust is a kind of charity practice method widely used in developed countries and not yet developed in our country. With the continuous improvement of the level of economic and social development in our country and the constant maturity of the modern philanthropy, the conditions for implementing the charitable trust have also begun to gradually take shape. The Development of Public Welfare Trusts in Foreign Countries, Hong Kong and Taiwan For a long time, commonweal trusts have been widely practiced in common law countries and regions such as Anglo-American, Hong Kong and other countries and regions. Together with charities, they constitute the two main bodies of charitable activities. Britain promulgated the “Confiscation Law” in the 13th century. Devout Christians took the form of trust instead of donations, entrusted others to run the land and handed over all proceeds to the church for religious purposes, thus forming the early embryonic form of the public trust. By 1601 the British Parliament enacted “charity benefit law”, the legal status of public trusts formally established. Currently, charitable trusts can be set up for just £ 20,000