Abstract:

 Compared to private trust, charitable trust plays a significant role in eliminating poverty, maintaining social stability and realizing fairness and justice, and other aspects, which breathtakingly attracts more worldwide attention At present, the development of charitable trust in our country is still at the initial stage Beginning from the origin of charitable trust, this paper is aimed at analyzing the legal basis and current situation of charitable trust and putting forward the effective and reasonable suggestions for the construction of legal framework of charitable trust in China, which have significant guidance to issuing specific charitable trust and fully developing the advantages of charitable trust

Key words: charitable trust, doctrine of standardization, tax system of charitable trust, trust supervisor, integrated supervision institution