《保险研究》20201207-《人寿保险信托法律问题研究》（胡鹏）

［摘   要］人寿保险信托是一种融合保险与信托各自优势的创新型金融产品,它能够使保险金在理赔后仍能依照被保险人的生前指示,妥善运用到受益人的生活和教育当中,避免保险金被受益人滥用或遭第三人恶意侵占。人寿保险信托的法律关系复杂、法律主体多元使其在我国落地面临诸多挑战。当前我国开展人寿保险信托业务必须解决三大难题:信托财产确定性问题、人寿保险信托的制度架构问题以及人寿保险信托的本土化问题。在信托财产的确定性上,应使投保人和被保险人声明放弃受益人的变更权,此时受益人所享有的不可撤销受益权具有确定性,能够作为信托财产进行信托；在人寿保险信托的制度架构上,应采“为自己利益保险合同+他益信托合同”模式,由投保人充当保险受益人和信托委托人,这一构造符合法律规定,也能够维护信托关系的稳定,顺利实现财富传承和照顾遗属的目的；在人寿保险信托本土化问题上,我国应在立法上允许保险业兼营人寿保险信托业务、强化受托人监督和受益人保护、出台税收优惠政策来推动人寿保险信托市场的发展。

［关键词］人寿保险信托；不可撤销受益权；制度构造；本土化路径

［基金项目］上海市哲学社会科学规划一般课题“法律与经济视阈下上海养老险制度创新变革研究”(项目编号:2019BFX008)。

［作者简介］胡鹏,法学博士,上海立信会计金融学院讲师,研究方向:保险法。

A Research on Legal Issues of Life Insurance Trust

HU Peng

Abstract：Life insurance trust is an innovative financial product that integrates the respective advantages of insurance and trust.It enables insurance funds to be properly used in the life and education of designated beneficiaries in accordance with the instructions of the insured after the settlement of claims,avoiding insurance funds being misused by the beneficiary or malicious appropriation by a third party.The complicated legal relationship and multiple legal subjects of life insurance trusts make its introduction to China quite challenging.At present,our country must solve three major problems in the development of life insurance trust business:the certainty of trust property,the policy structure of life insurance trust,and the localization of life insurance trust.In terms of the certainty of the trust property,the policyholder and the insured should declare to waive the right to change the beneficiary.In this case,the irrevocable beneficiary rights enjoyed by the beneficiary are certain and can be trusted as trust property.As for the policy framework of a life insurance trust,the model of “insurance contract for one’s own benefit + trust contract for other interests” should be adopted,with the policyholder acting as the beneficiary of the insurance and the trustee of the trust.This structure complies with legal regulations and can also maintain the stability of the trust relationship,thus smoothly realize the purpose of inheriting wealth and caring for survivors.On the issue of the localization of life insurance trusts,China should legislate to allow the insurance industry to concurrently operate life insurance trust business,strengthen trustee supervision and beneficiary protection,and introduce preferential tax policies to promote the development of the life insurance trust market.

Key words：life insurance trust；irrevocable right to benefit；policy framework；localization path