基金会享受税收优惠的体制重建研究

发布时间：2018-10-22 15:45

【摘要】：调整基金会如何享受税收优惠资格的规范性文件有四项,它们并不完全妥当,需要改革。在根本原则上,应从多元制转向统一的"强制的身份制"。在取得税收优惠资格的实质条件上,应修改为:基金会已被合法登记;基金会以主要在中国境内从事公益事业为目的;基金会不得直接或间接向捐赠人、组织机构、专职工作人员无偿分配财产;基金会应依《基金会条例》第29条第1款分配财产;基金会应依《基金会条例》第33条分配注销后的剩余财产。在取得税收优惠资格的程序条件上,应完善以下内容:基金会在设立登记后应立即申请税收优惠资格;申请人只需提交下列资料:申请书、设立登记证书、组织章程;主管机关应在一定的期间内作出是否授予税收优惠资格的决定;如果拒绝授予,则应以书面形式提供理由;申请人可对不授予的决定申请行政复议。在税收优惠资格的有效期上,应改为永久有效。在取得税收优惠资格的基金会应付的代价上,应完善以下内容:基金会必须每年定期向税务机关提交关于取得税收优惠资格实质条件的信息;如果基金会实施违反取得税收优惠资格的实质条件、提交信息方面的违法行为,则对基金会管理人员、其他参与违法行为的人员罚款;如果情节严重或后果恶劣,则解聘管理人员。立法还应确保税务监督与内部监督、登记管理机关和业主主管单位的监督、会计监督之间的协调。
[Abstract]:There are four regulatory documents regulating how foundations qualify for tax benefits, which are not entirely appropriate and need reform. In fundamental principle, should change from pluralistic system to unified "compulsory identity system". With regard to the substantive conditions for obtaining the eligibility for tax concessions, it should be revised as follows: the Foundation has been legally registered; the Foundation is mainly engaged in public welfare undertakings within the territory of China; and the Foundation shall not directly or indirectly provide donors or organizations, Full-time staff shall distribute property free of charge; the Foundation shall distribute property in accordance with article 29, paragraph 1, of the regulations of the Foundation; and the Foundation shall distribute the remaining property after write-off in accordance with article 33 of the regulations of the Foundation. In the process of obtaining the qualification of tax preference, the following contents should be perfected: the foundation should apply for the qualification of tax preference immediately after the establishment and registration; the applicant only need to submit the following materials: application, certificate of registration, articles of association; The competent authority shall, within a certain period of time, decide whether to grant the eligibility for tax preference; if the grant is refused, the reasons shall be provided in writing; and the applicant may apply for administrative review of the decision not granted. In the term of validity of the tax concession qualification, it should be changed to permanent validity. The following contents should be perfected: the foundation must submit to the tax authorities on a regular basis the information on the substantive conditions of obtaining the qualification of tax preference; If the Foundation commits an illegal act in respect of submitting information in violation of the substantive conditions for obtaining tax concessions, a fine shall be imposed on the management of the Foundation and other persons involved in the violation; if the circumstances are serious or the consequences are bad, The manager shall be dismissed. Legislation should also ensure the coordination between tax supervision and internal supervision, the supervision of registration and management authorities, and the supervision of accounting.
【作者单位】：浙江工商大学法学院;中国社会科学院法学研究所;
【基金】：浙江工商大学法学基地项目“基金会税务监督制度研究”(2014A003)的最终研究成果
【分类号】：D922.22

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