亚洲最富女人“小甜甜”龚如心可能没有预料到，即使将遗产全部捐赠给华懋慈善基金，纠纷却依然难以避免。

The richest woman in Asia"Britney spears"Wang may not have anticipated,Even if the property donated to the China charity fund,Dispute is still difficult to avoid.

　　2012年，香港风水师陈振聪手持遗嘱争夺遗产，被香港高等法院裁定败诉。同年末，香港律政司又以遗产守护者身份起诉至法院，要求厘清遗嘱条文，决定华懋慈善基金是否是唯一遗产受益人还是信托人。

In 2012,,Hong Kong feng shui 陈振聪 holding will compete for heritage,Is Hong Kong's high court ruled that a lawsuit.With the end of,Hong Kong attorney sued to the court as a heritage the guardian again,Demands to clarify the terms,Decided to China charity fund is the only beneficiaries or trust.

　　“律政司的责任是，对其意识到的与香港任何一个慈善基金有关的问题提起诉讼。这个角色很重要，因为慈善基金是公共信托而非个人信托。”卫达仕（Withers）律师事务所高级顾问Patrick Hamlin对本报解释。

"Is the responsibility of the department,To realize the problems related to the Hong Kong any a charity fund to lodge a complaint.This role is very important,Because of the charity fund is public trust rather than personal trust."Wei da shi(Withers)Law firms, senior consultant Patrick Hamlin explanation for this.

　　截至2012年5月30日，华懋慈善基金持有7家香港联交所上市公司股权，分别是丹枫控股、安宁控股、宏霸数码、香港资源、博富临、北海集团及时富金融。2012年12月的聆讯会首次披露，龚如心遗产数目约有820亿至830亿港元。

By May 30, 2012,China charity fund held seven Hong Kong stock exchange listed company equity,Dan is maple holding respectively/Peace holding/Macro bully digital/Hong Kong resources/Rich in rich/North sea group rich financial in a timely manner.In December 2012, the hearing will be disclosed for the first time,Nina heritage number about hk $82 billion to $83 billion.

　　对于830亿遗产的归属，龚如心只是自行撰写了一张简单遗嘱，其中第1条写明“所有财产于我离世之后全部拨归"华懋慈善基金有限公司"”。这也成为争议的核心。律政司认为遗嘱没有清楚说明基金的身份是受益人还是受托人。代表华懋慈善基金的律师则认为从字面意思理解，基金即为唯一受益人。

In 83 billion the ownership of the heritage,Nina is simply by writing a last will and testament,The article 1"After the death of all the property to me all the dial"China charity fund company limited"".This has become the core of the dispute.The attorney that will not clear fund is the identity of the beneficiary or the trustee.On behalf of the China charity lawyer thought from the literal meaning to understand,Fund is the only beneficiary.

　　“香港所有的慈善基金都是以信托的形式存在，即便是以公司形式成立。”Patrick表示，受托人持有资金，并按基金成立人说明的慈善用途来使用这些资金，在这里龚如心即为成立人。

"Hong Kong all charity fund in the form of trust,Even if is a form of establishment of the company."Patrick said,The trustee holds funds,And according to the charity fund established clear instructions to use these funds,Nina is set up here.

　　对于内地富豪来说，在香港设立慈善基金再用于内地，还面临一些额外的限制。Patrick解释，如果不需要税收豁免，在香港成立慈善基金时并不需要注册登记，但要在海外使用慈善资金，在税务局注册的慈善基金只能资助教育、宗教或者用于扶贫。在新加坡成立的慈善基金也会面临类似的限制。

For the mainland's,Set up charity in Hong Kong to mainland China again,There are some additional restrictions.Patrick interpretation,If you don't need to tax exemption,Established in Hong Kong charity do not need to register,But to use in overseas charity funds,In tax bureau registered charity can only support education/Religious or for poverty alleviation.Charity established in Singapore will face similar restrictions.

　　善款用途有极大弹性 Donation purposes has great flexibility

　　细数香港的富豪们，慈善信托（基金）是不可或缺的点缀要素。李嘉诚基金会、李宝椿慈善信托基金、陈廷骅基金会、郑裕彤慈善基金等。

Count the plute people of Hong Kong,Charitable trust(The fund)The ornament of are indispensable elements.Li ka shing foundation/LiBaoChun charitable trust fund/ChenTingHua foundation/Yutong charity fund, etc.

　　富豪们如此热衷于慈善基金，是否也是看中了其税务筹划的功能？

Plute people so keen on charity fund,Whether is also took a fancy to the function of tax planning?

　　“在香港，慈善基金在税务局注册后享有一定的税收优惠。”不过，Patrick强调，这些减免只是让收税本身更有效率，慈善基金本身并不能看作是一种避税的工具。

"In Hong Kong,Charity fund enjoy certain preferential tax after the tax registration."but,Patrick stressed,These relief just let taxes itself more efficient,Charity fund itself and cannot be regarded as a kind of tax avoidance tool.

　　在税收方面，香港的慈善基金主要在两方面享有税收优惠。Patrick介绍，一方面，慈善信托本身无须缴纳任何税种，另一方面，香港纳税人在计算应纳入息税、利得税以及印花税时，可以抵扣其对慈善基金做出的捐赠。

In terms of revenue,The charitable foundation of Hong Kong enjoy preferential tax mainly in two aspects.Patrick is introduced,On the one hand,Charitable trust itself does not need to pay any taxes,On the other hand,Hong Kong taxpayers in the calculation should be included in the income tax/Gains tax and stamp duty,Can counteract the make donations to charity.

　　“通常，慈善信托是以非公司形式成立，由一组个人受托人管理，成立人本身可以是其中一个受托人。”Patrick表示，对于有以公司形式成立的慈善信托（在香港一般是有限公司），公司董事是慈善基金的管理人，同样，成立人本身可担任其中一名董事。

"usually,Charitable trust is not the form of establishment of the company,Managed by a group of individuals the trustee,Established itself can be one of the trustees."Patrick said,For in the form of the company set up a charitable trust(Is generally limited company in Hong Kong),Company directors are charity fund manager,The same,Established itself can be served as one of the directors.

　　龚如心的华懋慈善基金即以有限公司形式成立，公司现任5名董事包括龚仁心、龚中心、龚因心，以及华懋的两位老臣梁荣江和陈鉴波。李嘉诚基金会和郑裕彤慈善基金也采用了有限公司的形式，而陈廷骅基金会则为公共性质的信托组织。

Nina's China charity fund in the form of a limited company is established,The company of five directors including gong Thompson/Gong center/Gong by heart,As well as two of China old minister LiangRongJiang and ChenJian wave.Li ka shing foundation renowned cheng yu tung charity fund and also adopt the form of a limited company,While ChenTingHua foundation for public nature of the trust.

　　“以公司形式成立的话，慈善基金可以被继承下去，个人董事的变动不会影响到慈善基金的身份。”Patrick解释，如果以信托形式成立，由于信托本身并非独立的法人实体，这就意味着信托资产必须注册在个人受托人的名下，一旦受托人发生变动，慈善信托中的资产（如股份或房产等）就需要重新注册。

"In the form of the company was established,Charity fund can be inherited,Individual directors will not affect the change of the charity fund."Patrick interpretation,If in the form of trust was established,Due to the trust itself is not an independent legal entity,This means that the trust assets must be registered in the trustee of personal name,Once the trustee change,The charitable trust assets(Such as stocks or real estate)It needs to be registered.

　　无论是采用何种形式成立，慈善都必须是基金会坚持的方向。

No matter what form,The direction of the charity foundation must be insisted on.

　　“慈善目标可以很宽泛，也可以限定在一定的范围内，比如成立人可以表明资金只用于符合香港法律规定的慈善用途。”Patrick坦言，要将慈善基金的支出严格限定在慈善范围内并不困难，但如果相关法律文书缺乏恰当的表达，成立人的意愿仅仅以愿望的形式出现，这些慈善愿望对受托人没有任何法律约束力。“不过，受托人在没有法庭命令的情况下，不能偏离成立人订下的慈善目标。”

"Charity goal can be very broad,Can also be limited in a certain range,Such as set up one can show that money only to conform to the provisions of the laws of Hong Kong charitable purposes."Patrick said,To charity funds expenditure strictly limited within the scope of the charity is not difficult,But if the lack of appropriate legal document,Set up the will of the people only in the form of desire,These philanthropic desire to the trustee has no legal binding force."but,The trustee in the absence of court orders,Not deviating from the people under the order established charity goal."

　　以龚如心的830亿港元遗产而言，现在如何解读一张自行撰写的遗嘱成为最大的难题。如果法庭同意华懋慈善基金代表律师的观点，即龚如心遗嘱中就慈善项目只是提供一个指引方向，并非严格要求，那就意味着该慈善基金在决定善款用途上将拥有极大弹性。但无论如何使用，这些资金必须被用于慈善目的。

In order to Nina's heritage is hk $83 billion,Now how to read a piece written will become the biggest problem.If the court agreed to China charity fund on behalf of the lawyer's point of view,That wang will in charity project is to provide a guide direction,Is not strict requirements,That means the charity donation purposes in the decision will have great elasticity.But no matter how to use,These funds must be used for charitable purposes.

　　英国监管模式移植香港？

The supervision mode transplantation of Hong Kong?

　　“非慈善性质的个人信托一般订明有限的受益人，例如家庭成员。但慈善信托则是以公众为受益对象。”Patrick介绍道，受托人的继承者通常不是由成立人指定，而是由受托人本身指定。

"Non charitable nature of personal trust generally limited to the beneficiary,Such as family members.But charitable trust is for public benefit."Patrick said,The trustee is not usually the successor to the designated by the established people,But the designated by the agent itself.

　　与一般的个人信托相比，慈善信托的公共性质也决定了其受到更多监管和限制。

Compared with general personal trust,Charitable trust of the public nature also determines its more supervision and restriction.

　　“香港还没有慈善基金的监管者，律政司（对慈善基金的监督）的权利相对有限，只能提起诉讼要求法院提供恰当的指引。”Patrick表示，但在相同法系的新加坡和英国，慈善事务公署（The Charity Commission）负责监管慈善基金的运作，当地的慈善基金需要提交财务资料及其他信息，如果就基金运作产生疑问，该基金还需接受质询。

"Hong Kong regulators haven't charity fund,The attorney(To the supervision of the charity fund)The rights of the relatively limited,A lawsuit can only request the court to provide proper guidance."Patrick said,But in the same law of Singapore and the UK,Charity affairs office(Of The Charity top)Responsible for supervising charitable fund operation,The local charity fund need to submit financial data and other information,If you doubt fund operations,The fund will also need to be questioned.

　　在香港，尽管慈善信托向税务局登记后可豁免部分税收，但税务局并不负责登记慈善组织或监管其运作。去年，香港法律改革委员会发布咨询文件，建议在香港建立与英国和新加坡类似的监管机构，要求慈善组织公布账目等信息。

In Hong Kong,Although charitable trust after the tax registration can save some tax,But the revenue is not responsible for registered charitable organizations or supervision of the operation.Last year,,Hong Kong law reform commission issued consulting documents,Suggestions in Hong Kong and the United Kingdom and Singapore similar regulatory agencies,Requires the charitable organization to publish accounts and other information.

　　“在英国和新加坡，向慈善事务公署提交的账目信息可能向全社会公开，高度透明让公众放心捐赠，他们可以看到自己的钱被用在了哪里。”Patrick坦言。

"In the UK, and Singapore,To the charitable affairs office may be submitted by the account information to the public,Highly transparent to the public trust,They can see their own money to be used in where."Patrick said.