信託法大翻修 防公益信託控股化

文章轉載 – 作者：工商時報 蘇秀慧 2021/04/23 (原文連結)

2021年公益信託修正重點

避免公益信託淪為富人節稅與財團控股工具，行政院會22日通過「信託法」修正草案，避免公益信託淪為財團控股工具，明定公益信託僅得於信託財產總額5％範圍內購買上市、上櫃公司股票，且對單一公司持股比率不得逾該公司實收資本額5％。

同時，增訂年度最低公益支出比率，不得低於前一年底信託財產總額2％或年度收入總額60％，以杜絕「假公益、真避稅」。避免同為從事公益的財團法人淪為富人節稅與財團控股工具，「財團法人法」已在2019年修正，惟公益信託部分仍有漏洞，法務部因此提出修正草案，堵住漏洞，這也是信託法上路後，最大幅度修正。

台灣是在1994年導入公益信託制度，到2020年止，許可設立公益信託件數已逾260件，信託資產規模高達727億元。但有些變成「假公益、真避稅」，因此行政院提出修法，要讓公益信託真的信託為公益，而非為避稅。

避免「假公益，真避稅」情形發生，修正草案增訂公益信託辦理公益事務的年度支出，應達一定比率，不得低於前一年底信託財產總額2％或年度收入總額60％。

防止公益信託淪為財團控股工具，建立事前、事中及事後監管機制。事前須符合中央主管機關所訂「現金總額比率」，否則不予許可；設立時非現金財產達一定價額者，應提財產運用計畫，報請中央主管機關會同財政部許可。

事中方面，接收非現金財產捐贈達一定價額者，應提出財產運用計畫，報請中央主管機關會同財部許可；同時只能在財產總額5％範圍內，購買上市、上櫃股票，對單一公司持股不得逾5％，但經政府核准者，不受5％限制，維持彈性。

事後方面，公益信託關係消滅後，財產僅得歸屬於公益法人、公益信託或各級政府。防止不正當利益輸送，修正草案明定，信託行為所定信託關係消滅後信託財產歸屬權利人，以同一主管機關監督的公益法人、公益信託或各級政府為限。

此外，為強化資訊揭露制度、監督機制，明定主管機關應定期派員實地查核外，並建立公益信託的資訊揭露制度，要求受託人將信託行為內容、經主管機關備查的書類表冊及補（獎）助、捐贈資料在資訊網路公開。

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