论日本公益法人制度及其对我国的启示

发布时间：2018-03-23 05:25

本文选题：公益法人认定委员会　切入点：税收优惠　出处：《湖南师范大学》2011年硕士论文　论文类型：学位论文

【摘要】：2006年,日本国会对公益法人制度进行了改革,设立制度、税收优惠更加合理。我国公益法人存在设立门槛过高,治理机构混乱等缺点。由于传统文化的积淀,社会发展模式的相似性,日本公益法人的现行制度,对我国有很好的借鉴意义。通过对日本公益法人的治理机构、管理机关、认定方法和程序,以及税收优惠等方面进行系统研究,认为日本公益法人治理机构,决策机构和执行机构、监督机构互相配合,在实践中对公益法人的发展发挥了很好的作用。日本公益法人设立认定委员会,有第三方对公益法人是否符合设立条件进行审核。税收方面分为地方税和国家税,公益法人有专门的机构进行认定,设立后就取得税收优惠地位,避免了官方的过度干涉。同时日本规定了公益法人退出机制,并对公益法人终止后的剩余财产的处理做了明确的规定。我国公益法人存在很多问题,官方干预色彩过于浓厚,不利于充分发挥民间的力量,治理机构设置不合理,无法充分发挥法人的优势,税收优惠设计不合理,造成不同的公益法人之间待遇不平等,设立条件实行双重许可制,有公益意愿的个人很难通过成立法人这种方式进行公益活动。借鉴日本立法例,有公益意愿的组织符合法律规定较低标准的设立条件可以取得法人资格,但不完全享受公益法人的优惠措施,税收制度进行重新设计,建立公益法人退出机制。
[Abstract]:In 2006, the Japanese Parliament reformed the system of public legal persons, established the system, and made tax concessions more reasonable. In China, there are shortcomings such as too high a threshold for the establishment of public welfare legal persons and confusion in governing institutions, etc. Due to the accumulation of traditional culture, The similarity of social development model and the current system of Japanese public legal person have good reference significance to our country. Through a systematic study of the governance agencies, management organs, methods and procedures of the Japanese public welfare legal persons, as well as tax preferences and other aspects, it is considered that the Japanese public welfare legal person governance agencies, decision-making organs and executive agencies, and the supervisory agencies cooperate with each other. In practice, it has played a very good role in the development of public welfare legal persons. In Japan, a public welfare legal person has set up an identification committee, and a third party reviews whether a public welfare legal person meets the conditions for establishment. The tax revenue is divided into local tax and state tax. Public interest legal persons have special institutions to identify them and obtain preferential tax status after their establishment, thus avoiding excessive official interference. At the same time, Japan has stipulated a mechanism for the withdrawal of public welfare legal persons. And has made the explicit stipulation to the disposition of the surplus property after the public welfare legal person terminates. Our country public welfare legal person has many problems, the official intervention color is too strong, unfavorable to give full play to the folk strength, the governance organization establishment is unreasonable, Unable to give full play to the advantages of legal persons, unreasonable design of tax preferences, resulting in unequal treatment among different public legal persons, the establishment of conditions to implement the dual licensing system, It is very difficult for a person with a public interest will to carry out public welfare activities through the establishment of a legal person. Referring to Japanese legislation, organizations with public interest intentions can obtain legal personality if they meet the requirements for the establishment of lower standards prescribed by law. But it does not fully enjoy the preferential measures of public legal persons, tax system is redesigned, and the exit mechanism of public legal persons is established.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.182.1;D931.3

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