Author(s)

Xueqin Li, Jiani Huang

Corresponding Author

Xueqin Li

ABSTRACT

With the group of high net worth people has been growing rapidly, the issue of family wealth inheritance has been paid more attention. However,for the family trust which is still in primary development in China, the relevant laws and regulations still need to be perfected especially in registration and tax. Through analyzing the development of family trust in China, the author puts forward some suggestions on its existing problems so as to promote the development of family trust in China.

KEYWORDS

Family trust, Functional characteristics, Trust registration, Trust tax