《慈善法》中明确提及的税收优惠如何落到实处,直接影响到慈善信托的发展。对于慈善信托而言,应当引导参与方把更多的精力投入到解决需要救助者的问题和推动慈善事业发展中,而非如何通过迂回的复杂的结构设计,实现为委托人争取本应享有的权益中。《慈善法》第5章对于慈善信托的明确规定激发起社会各界对于慈善信托的热情。实际上在《慈善法》出台之前,在《信托法》公益信托的架构下,实践领域对于公益信托或准公益信托已经有所尝试。《慈 How the tax benefits explicitly mentioned in the Charity Law come into effect directly affects the development of charitable trusts. For charitable trusts, participants should be guided to devote more energy to solving the problems of those who need them and to promoting the development of philanthropy, rather than how to achieve the deserved benefits for clients through circuitous and complex structural design In equity. The clear provisions in Chapter 5 of the Charities Law on charitable trusts arouse the enthusiasm of the community for charitable trusts. In fact, prior to the introduction of the Charity Law, under the framework of the “trust law” of public welfare trusts, there have been attempts in the field of practice for public trusts or quasi-public trusts. "Ci