基金会财产制度研究
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摘要
本人选择基金会财产制度作为自己的毕业论文,最初的灵感来源于情感上的触动:中国有太多的失学儿童需要救助,有太多的弱势群体需要人们伸出援手,但是我国以从事公益事业为宗旨的基金会组织却少之又少。制约基金会发展的原因有很多,但是最主要的原因还在于基金会的财产制度不健全。很多基金会因为募集不到资金而陷入泥潭。如何才能确保基金会募集到更多的善款?如何能够使基金会的财产保值增值?怎样才能让基金会享受到更多的税收优惠待遇?这就是本文所要解决的主要问题。
1981年中国成立了第一家基金会“中国少年儿童基金会”,短短二十几年间,基金会起到了令人瞩目的社会作用。但是与国外的基金会相比,我国的基金会整体规模不大,社会影响力还不够强。自上世纪九十年代中后期开始,我国学界展开了对非政府组织的研究,但是对基金会这一重要的非政府组织形式的研究则刚刚起步。而且对基金会的研究主要集中在社会学、伦理学,法学界对基金会的研究甚少。本文以基金会的财产作为论述的主线,试图通过法律的方法使基金会多募善款,合理的管理和使用资金。本文共分五个部分:
第一部分:基金会的一般理论。从基金会的概念、特征、分类入手,分析基金会的法律性质及法律地位,介绍基金会在我国的发展现状。
第二部分:基金会资金来源及法律规范。根据基金会的不同分类,探讨不同类型的基金会如何获得资金,以及国家在基金会获取资金方面所确立的法律规范。第三部分:基金会财产的管理与使用。这一部分主要探讨基金会资金如何保值增值,基金会资金在使用上的有何限制规定,以及基金会在解散时剩余财产如何处理。
第四部分:第四部分:基金会的税收优惠。介绍现行法对基金会税收优惠的规定,通过分析指出不足之处,提出完善的意见。
第五部分:建立和完善对基金会财产的监督和管理。介绍目前对基金会监管做出的规定,指出出现的问题,提出完善我国基金会监督方面的立法建议。
This article focused on the Foundation property system, the initial thinking starts from the emotional touch: there are too many children out of school and they need help, too many vulnerable people need help, but associations of foundation engage in such public service are so little. There are many causes to develop Foundations, but the major cause is centered on the system of foundation is not well-developed, so many of the Foundations can not raise enough funds to be trapped in a quagmire. Then, how can we ensure that the Foundation can raise more money? How can the Foundation preserve and increase the value of the property? How can we allow the Foundation to have more tax preferential treatments? This paper mainly discusses the questions above.
Chinese Children and Youth Foundation founded since 1981, is the first Foundation in China. During past two decades, the Foundation plays a significant role in society. However, compared with foreign foundations, the Foundation is not overall size, and the social impact is not enough and strong. Since the late 1990s, Chinese scholars started the study of non-governmental organizations, but the research of foundations, this important non-governmental organization is Just in the beginning. What’s more, the Foundation’s study is mainly on the sociology, ethics. But there is little discussion in the field of law. In this paper, it is mainly centered on the property of the Foundation, adopts legal means so that the Foundation can raise more money, manage and use the funds rationally. This paper is divided into five parts:
Chapter one is about the general theories of the Foundation. It discusses from the concept, characteristics, classification of the Foundation, analyzing the legal nature and legal status of the foundation.
Chapter two mainly focuses on the Foundation funding source and legal norms. In this part, according to the different classification of the Foundation, it discusses different types of foundations on how to obtain funds, and the legal norms for the National. Chapter three puts emphasis on the management and use of Foundation’s property. This chapter is focused on the problems about how to raise funds,the regulations ofhow to use money of Foundation, and how to deal with the surplus property while Foundation being in the dissolution.
Chapter four is on the discussion of the tax incentives of the Foundation. Introduce the regulations of tax law, analyze deficiencies.
Chapter five ends up with the study of the establishment and improvement of the Foundation for the supervision and management of property.It introduces the Rule of the Foundation,pointing out the problems of the Foundation in the process of monitoring, and offer some suggestions to improve the supervision on the Legislative proposals.
1981年中国成立了第一家基金会“中国少年儿童基金会”,短短二十几年间,基金会起到了令人瞩目的社会作用。但是与国外的基金会相比,我国的基金会整体规模不大,社会影响力还不够强。自上世纪九十年代中后期开始,我国学界展开了对非政府组织的研究,但是对基金会这一重要的非政府组织形式的研究则刚刚起步。而且对基金会的研究主要集中在社会学、伦理学,法学界对基金会的研究甚少。本文以基金会的财产作为论述的主线,试图通过法律的方法使基金会多募善款,合理的管理和使用资金。本文共分五个部分:
第一部分:基金会的一般理论。从基金会的概念、特征、分类入手,分析基金会的法律性质及法律地位,介绍基金会在我国的发展现状。
第二部分:基金会资金来源及法律规范。根据基金会的不同分类,探讨不同类型的基金会如何获得资金,以及国家在基金会获取资金方面所确立的法律规范。第三部分:基金会财产的管理与使用。这一部分主要探讨基金会资金如何保值增值,基金会资金在使用上的有何限制规定,以及基金会在解散时剩余财产如何处理。
第四部分:第四部分:基金会的税收优惠。介绍现行法对基金会税收优惠的规定,通过分析指出不足之处,提出完善的意见。
第五部分:建立和完善对基金会财产的监督和管理。介绍目前对基金会监管做出的规定,指出出现的问题,提出完善我国基金会监督方面的立法建议。
This article focused on the Foundation property system, the initial thinking starts from the emotional touch: there are too many children out of school and they need help, too many vulnerable people need help, but associations of foundation engage in such public service are so little. There are many causes to develop Foundations, but the major cause is centered on the system of foundation is not well-developed, so many of the Foundations can not raise enough funds to be trapped in a quagmire. Then, how can we ensure that the Foundation can raise more money? How can the Foundation preserve and increase the value of the property? How can we allow the Foundation to have more tax preferential treatments? This paper mainly discusses the questions above.
Chinese Children and Youth Foundation founded since 1981, is the first Foundation in China. During past two decades, the Foundation plays a significant role in society. However, compared with foreign foundations, the Foundation is not overall size, and the social impact is not enough and strong. Since the late 1990s, Chinese scholars started the study of non-governmental organizations, but the research of foundations, this important non-governmental organization is Just in the beginning. What’s more, the Foundation’s study is mainly on the sociology, ethics. But there is little discussion in the field of law. In this paper, it is mainly centered on the property of the Foundation, adopts legal means so that the Foundation can raise more money, manage and use the funds rationally. This paper is divided into five parts:
Chapter one is about the general theories of the Foundation. It discusses from the concept, characteristics, classification of the Foundation, analyzing the legal nature and legal status of the foundation.
Chapter two mainly focuses on the Foundation funding source and legal norms. In this part, according to the different classification of the Foundation, it discusses different types of foundations on how to obtain funds, and the legal norms for the National. Chapter three puts emphasis on the management and use of Foundation’s property. This chapter is focused on the problems about how to raise funds,the regulations ofhow to use money of Foundation, and how to deal with the surplus property while Foundation being in the dissolution.
Chapter four is on the discussion of the tax incentives of the Foundation. Introduce the regulations of tax law, analyze deficiencies.
Chapter five ends up with the study of the establishment and improvement of the Foundation for the supervision and management of property.It introduces the Rule of the Foundation,pointing out the problems of the Foundation in the process of monitoring, and offer some suggestions to improve the supervision on the Legislative proposals.
引文
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[28]魏定仁.中国非营利组织法律模式论文集[M].北京:中国方正出版社,2006,244.
[29]顾晓今.《中国青基会财务工作报告》[J].中国青基会通讯, 2001 ,(3).
[30]商玉生.《我国基金会的发展现状和体制分析》[J].中国青基会通讯,2001-05-08
[31]魏定仁.中国非营利组织法律模式论文集[M].北京:中国方正出版社,2006,244.
[32]姜力.《深刻领会<基金会管理条例>的基本精神》[J].中国民政,2004,(5).
[33]华中炜.非公募基金会面临发展瓶颈[N].中国经济时报. 200404-09.
[34]魏定仁.中国非营利组织法律模式论文集[M].中国方正出版社,2006,246.
[35]汪鑫,郑莹.《基金会的税法规制初探》[J].武汉大学学报,2004,(4).
[36]葛云松.《非营利组织发展的法律环境》[J].志愿者服务论坛,2005,(1).
[37]窦丽丽.《NPO税法改革—该优惠的才优惠》[N].公益时报,2005-03-04.
[38]张磊,蒋义.《完善我国非营利组织税收政策的若干思考》[J].全球科技经济瞭望,2007 (2).
[39]吴明.《贯彻〈基金会管理条例〉,搞好公益事业捐赠》[J]. NPO探索——基金会立法专题,2004,(1):23.
[40]姚晓迅《.非营利机构投资的几个法律问题》[J]. NPO探索——基金会立法专题,2004,(2):33.
[41]赖佐夫.《非营利组织的税法调整初探》[J]. NGO探索——基金会立法专题,2004,(1):3.
[42]王名.非营利组织管理概论[M].北京:中国人民大学出版社,2002, 101.
[43]张霞,张智河,李恒光.非营利组织管理[M].济南:山东人民出版社,2005,266.
[44]谢宝富.《当代中国公益基金会的若干问题分析》[J].北京航空航天大学学报,2003,(3).
[45]金锦萍.非营利法人治理结构研究[M].北京:北京大学出版社,2005,171.
[46]吴东民,董西明.非营利组织管理[M].北京:中国人民大学出版社,2003,364.
[2]美国前100名基金会.http://www.npo.org.tw/NPOInfo/index3-3aa.asp
[3]贾西津,魏玉等.全球公民社会[M].北京:社会科学文献出版社,2003,124
[4]亨利·汉斯曼.企业所有权论[M].北京:中国政法大学出版社,2000,332,216
[5]郑玉波.民法总论[M].北京:中国政法大学出版社,2003,65.
[6]史尚宽.民法总论[M].北京:中国政法大学出版社,2000,229.
[7]王晓晔,邵建东,程建英,徐国建,谢怀栻译.德卡尔·拉伦茨.德国民法通论上册[M].北京:法律出版社,2003,248.
[8]德迪特尔·梅迪库斯.邵建东译.德国民法总论[M].北京:法律出版社,2000.
[9]史尚宽.民法总论[M].北京:中国政法大学出版社,2000,229.
[10]王泽鉴.民法总则[M].北京:中国政法大学出版社,2001,151.
[11]江平.法人制度论[M].北京:中国政法大学出版社,1994,51.
[12]葛云松.《中国财团法人制度展望》[J].北大法律评论, 2003,(5):183.
[13]马昕.《非公募基金会及其管理体制》[J], NPO探索, 2004,(1):17.
[14]葛云松.非公募基金会面临发展的瓶颈.中国经济时报[N],2004-04-09.
[15]高志民.基金会名称管理规定. http://www.hc360.com
[16]郑国安、赵路、李新南.国外非营利组织的经营战略及相关财务管理[M].北京:机械工业出版社,2000,54.
[17]马伊里,杨团主编.公司与社会公益[M].北京:华夏出版社,2002, 73.
[18]王柏,张桂龙,赵雷.合同法理论与审判述要丛书—赠与合同、供用电、水、热力合同[M].北京:民法院出版社,2001,88.
[19]张俊浩.民法学原理[M].北京:中国政法大学出版社,2000,789.
[20]史尚宽.债法各论[M].北京:中国政法大学出版社,2000,143.
[21]尹庆文.谁来保障社会募捐—社会募捐余款如何处置?. http://www.zhenai.org/ReadNews.asp?News
[22]赵晓雷.现代公司产权理论与实务[M].北京:上海财经大学出版社,1997,48.
[23]刘俊海.公司的社会责任[M].北京:法律出版社,1999,21.
[24]企业与公司捐赠课题组.《上海企业捐赠社会公益性研究报告》[J].公司与社会公益,2002,(1):52.
[25]傅穹.《公司转投资、保证、借贷、捐赠规则》[J].政法论坛,2004,(3):32.
[26]刘连煜.《公司捐赠之法律问题》[J].月旦法学杂志,1998,(8):41.
[27]孙鹏程,沈华勤.《论公司捐赠中的社会责任》[J].法学,2003,(4).
[28]魏定仁.中国非营利组织法律模式论文集[M].北京:中国方正出版社,2006,244.
[29]顾晓今.《中国青基会财务工作报告》[J].中国青基会通讯, 2001 ,(3).
[30]商玉生.《我国基金会的发展现状和体制分析》[J].中国青基会通讯,2001-05-08
[31]魏定仁.中国非营利组织法律模式论文集[M].北京:中国方正出版社,2006,244.
[32]姜力.《深刻领会<基金会管理条例>的基本精神》[J].中国民政,2004,(5).
[33]华中炜.非公募基金会面临发展瓶颈[N].中国经济时报. 200404-09.
[34]魏定仁.中国非营利组织法律模式论文集[M].中国方正出版社,2006,246.
[35]汪鑫,郑莹.《基金会的税法规制初探》[J].武汉大学学报,2004,(4).
[36]葛云松.《非营利组织发展的法律环境》[J].志愿者服务论坛,2005,(1).
[37]窦丽丽.《NPO税法改革—该优惠的才优惠》[N].公益时报,2005-03-04.
[38]张磊,蒋义.《完善我国非营利组织税收政策的若干思考》[J].全球科技经济瞭望,2007 (2).
[39]吴明.《贯彻〈基金会管理条例〉,搞好公益事业捐赠》[J]. NPO探索——基金会立法专题,2004,(1):23.
[40]姚晓迅《.非营利机构投资的几个法律问题》[J]. NPO探索——基金会立法专题,2004,(2):33.
[41]赖佐夫.《非营利组织的税法调整初探》[J]. NGO探索——基金会立法专题,2004,(1):3.
[42]王名.非营利组织管理概论[M].北京:中国人民大学出版社,2002, 101.
[43]张霞,张智河,李恒光.非营利组织管理[M].济南:山东人民出版社,2005,266.
[44]谢宝富.《当代中国公益基金会的若干问题分析》[J].北京航空航天大学学报,2003,(3).
[45]金锦萍.非营利法人治理结构研究[M].北京:北京大学出版社,2005,171.
[46]吴东民,董西明.非营利组织管理[M].北京:中国人民大学出版社,2003,364.