老龄化挑战下我国养老信托问题研究
Research on China’s Pension Trust under the Challenge of Aging

在我国养老问题不断凸显的背景下，传统的养老体系正在受到严峻的考验。为了以金融手段充实社会养老力量，应当适时推广养老信托这一制度。养老信托在我国仍处于初级阶段，存在养老信托准入门槛过高、监察人制度缺失、信托财产登记制度不完备以及重复税收等问题。为了应对这一系列挑战，本文充分考察美国、日本以及英国的养老信托立法经验，提倡从养老信托准入门槛、监察人制度、信托财产登记以及政府监管等角度实现对我国养老信托制度的优化。
Against the backdrop of increasingly prominent elderly care issues in China, the traditional elderly care system is being severely tested. In order to enrich the social elderly care force through financial means, the system of elderly care trust should be promoted in a timely manner. Elderly care trusts are still in their early stages in China, with problems such as high entry barriers, lack of supervisory system, incomplete trust property registration system, and duplicate taxation. In order to address this series of challenges, this article fully examines the legislative experience of pension trusts in the United States, Japan, and the United Kingdom, advocating for the optimization of China’s pension trust system from the perspectives of pension trust access threshold, supervisor system, trust property registration, and government regulation.