股权设立企业基金会实在法上的障碍及其消解制度创设
发布时间：2019-01-19 18:05
【摘要】：2016年3月《慈善法》和2017年3月《民法总则》的相继出台,为《基金会管理条例》的修改指明了方向,允许企业和企业家用股权设立企业基金会已为大势所趋。然而在现行法律框架下,虽然2017年2月修订的《企业所得税法》为配合《慈善法》的规定在税收优惠上进行了一些缓和,但股权设立企业基金会还会遇到诸多法律上的障碍。鉴于此,可以通过建立股权分期到账制度、完善强制要约豁免制度、多样化表决权股制度、股权捐助税收激励制度等制度设计克服这些障碍,从而给正在修订中的《基金会管理条例》提供立法上直接和有益的参考。
[Abstract]:The introduction of the Charity Law in March 2016 and the General principles of Civil Law in March 2017 has pointed out the direction for the revision of the regulations on the Administration of foundations, and allowing enterprises and entrepreneurs to set up enterprise foundations with equity has become a general trend. However, under the current legal framework, although the Enterprise income tax Law, amended in February 2017, has eased tax concessions in line with the provisions of the Charity Law, there are still many legal obstacles to the establishment of a corporate foundation. In view of this, we can overcome these obstacles by establishing a system of equity installment to account, perfecting the system of compulsory offer exemption, the system of diversified voting shares, the tax incentive system for equity donations, and so on. This will provide a direct and useful legislative reference for the ongoing revision of the Foundation regulations.
【作者单位】： 中南民族大学法学院;
【基金】：国家基金项目“企业基金会设立法律问题研究”(13BFX099)的阶段性研究成果
【分类号】：D922.287
本文编号：2411613
[Abstract]:The introduction of the Charity Law in March 2016 and the General principles of Civil Law in March 2017 has pointed out the direction for the revision of the regulations on the Administration of foundations, and allowing enterprises and entrepreneurs to set up enterprise foundations with equity has become a general trend. However, under the current legal framework, although the Enterprise income tax Law, amended in February 2017, has eased tax concessions in line with the provisions of the Charity Law, there are still many legal obstacles to the establishment of a corporate foundation. In view of this, we can overcome these obstacles by establishing a system of equity installment to account, perfecting the system of compulsory offer exemption, the system of diversified voting shares, the tax incentive system for equity donations, and so on. This will provide a direct and useful legislative reference for the ongoing revision of the Foundation regulations.
【作者单位】： 中南民族大学法学院;
【基金】：国家基金项目“企业基金会设立法律问题研究”(13BFX099)的阶段性研究成果
【分类号】：D922.287
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