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。
The Charity Law of March 2016 and the General Principles of Civil Law in March 2017 have is- sued, for the foundation management ordinance pointed out the direction of change, allowing companies and enterprises home equity to set up the foundation for the trend of The Times. However, under the current legal framework, although the revised corporate income tax law, revised in February 2017, provides some relief for tax breaks in conjunction with the provisions of the charity law, equity set up corporate foundations also will encounter many legal obstacles. We can overcome these obstacles by establishing an equity stage to the account system, perfecting the system of compulsory offer exemption, diversification of the voting stock system, and the tax incentive system for equity donation, which offer the foundation management ordinance in revision and beneficial reference directly on legislation.
出处
《政法论丛》
CSSCI
北大核心
2017年第6期22-29,共8页
Journal of Political Science and Law
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
关键词
股权捐助
股权设立
表决权股
捐股税收激励
企业基金会
equity contributions
equity setting up
voting shares
donation tax incentives
enterprise foundation
