基金会经营行为税法规制研究

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浙江财经学院硕士学位论文

摘要

无论是借鉴国外基金会的成功经验还是结合我国基金会自身的发展实际，通

过经营行为拓宽资金来源渠道，避免对社会捐赠的绝对依赖，已经成为基金会可

持续发展的关键，也已成为我国基金会发展的共识。但是我国基金会经营行为存

在开展程度低、经营领域集中等问题，并有经营所得被私分而偏离基金会非营利

属性的风险，这严重打击了我国基金会通过经营行为获取收益实现发展的信心，

因此亟须从税法角度检讨对基金会经营行为的规制对策。

对我国基金会经营行为的研究是对其进行税法规制的基础和前提，具体内容

包括：首先明确基金会的主体属性是财团法人，经营行为的税法规制须触及基金

会的财产属性才能产生作用。其次对经营行为做出详细的法律定义。经过分析，

基金会经营行为的内容包含两个部分，一部分是商品销售和提供服务等营业经营

行为；另一部分是以资本运作为主要内容的投资经营行为。再者，我国基金会进

行经营行为既具有相应的理论支撑又符合现实的发展需求。最后，探讨基金会经

营行为的分类。现实中基金会已经开展了多种形式的经营行为，既涉及营业经营

行为又涉及投资经营行为。

对基金会经营行为所得进行税收优惠符合税法原理。通过对经营行为收入涉

及的税种及税收优惠政策的分析，可发现我国基金会经营行为收入的税收优惠制

度存在两方面问题：一是免税范围小，税收优惠制度将基金会投资经营收入排除

在外；二是经营行为涉及税种除所得税外其他的税收优惠不明确，实际操作难度

大。这些问题导致了我国基金会经营行为面临开展程度低，经营领域集中。本文

认为，税法规制的手段之一是应对基金会经营行为收入给予合理的税收优惠。

美国基金会经营行为税收法律制度对我国基金会经营行为的税法规制在众

多方面都具有借鉴意义。这体现在美国税法依据基金会营业经营行为和投资经营

行为的特点对所得分别给予最大程度的税收优惠；对经营行为分类以区别征税；

建立严格的免税资格制度以及以惩罚性税收为主要内容的税收监管模式。本文认

为：我国基金会经营行为税法规制的方向在于建立基金会经营行为所得的税收优

惠以及防止不规范经营行为致使基金会偏离非营利属性的风险两方面，需发挥税

法对于基金会经营行为规制的基础性作用。

我国基金会经营行为税法规制的具体措施体现在多个方面。首先对于基金会

营业经营行为应做出一定的区分进而区别纳税。区分的标准是依据经营行为是否

与基金会宗旨相关，对于与基金会宗旨相关的营业经营所得给予免税优惠，对于

浙江财经学院硕士学位论文

基金会宗旨无关的经营行为与营利组织一样征税，判断标准需探讨细化；其次需

要对基金会经营行为所得给予更大的税收优惠。再则基金会的投资经营形式应多

样化，除所得税外的其他税种的税收优惠应被进一步明确。

基金会经营行为的税法规制还需要构建税收管理制度，以防止不规范经营行

为致使基金会偏离非营利属性。税收监管制度的内容包括作为基金会生存发展基

础的免税资格的审查与监管制度，审查与监管程序的细化与严格，并以取消基金

会免税资格作为规制基金会经营行为的有效手段。税收监管制度的内容还包括设

置惩罚性税收作为规制手段。惩罚性税收主要设置在基金会经营行为所得容易被

违法私分而偏离非营利属性的环节，以此提高基金会不规范经营行为的违法成

本，实现税法对于基金会经营行为的有效规制。

关键词：基金会经营行为；税收优惠；税收监管；区别纳税；惩罚性税收

浙江财经学院硕士学位论文

III

ABSTRACT

Whether draw lessons from the experience of foreign foundation development or

combine with the development practice of our own foundation, to broaden the

foundation capital source channel through the management behaviour has become the

key to the sustainable development and the consensus of our country's foundation

development. Our country foundation management behaviour still exists many

problems such as low degree in business field, concentrated business areas and the

risk of being privately divided. And it hard strikes the confidence of getting incomes

through the management behaviour. Thus it is urgent to regulate the foundation

management behaviour.

The research of our country foundation management behaviour is the basis and

premise of the tax law regulation. And the concrete contents are as following:

Firstly, the main attributes of foundation are juridical person, the management

behaviour of tax law regulation must relate to the foundation property. Secondly, to

make a detailed legal definition for the foundation management behaviour . Through

analysis the content of foundation management behaviour contains two parts, one part

is the business management behaviour of merchandise sales and services. The other

part is the investment management behaviour of capital operation. Lastly, explore the

classification of foundation management behaviour.

The tax preferential of foundation management behaviour incomes is accord with

the principle of tax law. Through the analysis of the kinds of income taxes and the tax

preferential policy, we can find there exists two problems in the income tax

preferential system of our country foundation management behaviour: one is that the

scope of tax exemption is small, and the preferential tax system ruled out the incomes

of foundation management behaviour; The second one is that in addition to the

income tax, the management behaviour involves other categories of preferential tax is

not clear, which makes the actual operation difficult. These problems resulted in the

problems that our country foundation management behaviour. This paper holds the

idea that one way to regulate the tax law is to make reasonable income tax preferential

to the foundation management behaviour.

In many respects, the tax legal system of the United States foundation

浙江财经学院硕士学位论文

management behaviour has reference significance for regulating our country

foundation management behaviour tax. It is reflected in that the US tax law gives

maximum preferential tax for the management behaviour incomes according to the

characteristics of the business management behaviour and the investment

management behaviour; it makes a classification for management behaviour in order

to levy different tax; it establishes a strict tax exemption qualification system and a

supervision taxation mode which regard punitive tax as the main contents. Then this

paper comes out the conclusion that the direction of the tax law regulation of our

country foundation management behaviour lies in establishing the income tax

preferential for foundation management behaviour.

The tax law regulation measures of our country foundation management

behaviour are reflected in many aspects. The first is to make a distinction between tax

of foundation business management behaviour and then levy different tax. The

distinguish standard is based on whether the management behaviour is related to the

foundation's tenet. Then give preferential tax to the ones which is related to the

foundation's tenet and levy the same tax for the ones which is not related. Moreover,

the judgment standard of taxation on the management behaviour for foundation or

profit purpose should be in detail. Secondly, give more preferential tax to the income

of foundation management behaviour. Besides, in addition to the income tax, the

forms of foundation's investment management should be diversified and the

preferential tax should be further defined.

It is necessary to construct tax supervision system for the tax regulation of the

foundation management behaviour. The tax supervision system should include tax

exemption qualification examination which as the development basic of the

foundation and the supervision system. The procedures of examination and

supervision should be detail and strict and it can regard the cancel of the foundation

tax exemption qualification as effective means to regulate the foundation management

behaviour. The tax supervision system should include setting punitive taxation which

is mainly set in the several links where the foundation management behaviour is more

easily be divided illegally and deviate to non-profit attributes.

Keywords: Foundation management behavior; Preferential tax; Tax supervision;

Reasonable tax; Punitive taxation

浙江财经学院硕士学位论文

绪论 ...............................................................1

第一章我国基金会经营行为的研究...................................6

第一节基金会经营行为的界定.....................................6

第二节我国基金会经营行为必要性分析.............................7

第三节我国基金会经营行为的形式................................11

第二章我国基金会经营行为收入的税收法律制度......................15

第一节基金会经营行为收入的税收优惠分析........................15

第二节我国基金会经营行为收入的税收优惠法律制度................19

第三节基金会经营行为税法规制的目标............................23

第三章美国基金会经营行为的税收法律制度及借鉴....................25

第一节美国基金会经营行为收入的税收优惠法律制度................25

第二节美国基金会税收优惠的免税资格制度........................28

第三节美国基金会经营行为的税收监管法律制度....................29

第四节我国基金会经营行为税法规制的借鉴方向....................34

第四章我国基金会经营行为税法规制的具体措施......................38

第一节对基金会经营行为区别纳税................................38

第二节扩大基金会经营行为所得享受税收优惠的范围................40

第三节构建基金会经营行为的税收监管制度........................42

结语 ..............................................................47

参考文献 ..........................................................48

附录 ..............................................................51

致谢 ..............................................................52

浙江财经学院硕士学位论文

绪论

一、问题的提出

基金会的发展需要源源不断的资金支持，除了捐赠收入，经营行为已经日益

成为基金会获取收入，实现资产保值增值的重要方式。基金会经营行为面临的理

论难题在于：如果经营行为太强，容易偏离非营利属性，改变基金会非营利组织

的性质；经营行为太弱，又可能导致基金会运转资金不足。所以规范基金会经营

行为相当重要。诸多法律制度中，税法对基金会经营行为的规制举足轻重。现阶

段理论研究主要集中在介绍他国对于营利性收入给予免税优惠的税收制度，要求

将我国基金会经营行为产生的收入纳入免税优惠范畴,对基金会营利行为的税收

制度的研究并不深入。特别是涉及下列几个问题的理论研究不充分：如何区分基

金会的经营行为？是否应该对基金会经营行为所得免税？如何免税？如何通过设

计相关税收制度以避免基金会经营行为偏离非营利本质并最终实现对基金会经营

行为的有效税法规制？

二、选题背景及意义

（一）选题背景

自从中国富豪曹德旺和陈发树宣布将自己直接或间接持有的价值数十亿有价

证券捐赠给各自筹办的慈善基金会以期回馈社会以来，一直备受关注。在此举掀

起的中国慈善事业发展高潮同时，也让更多人的目光聚焦在基金会的发展上。如

今，基金会发展困难重重，其中税收制度和税收环境即让基金会发展面临巨大挑

战，以上述两位捐赠的河仁基金会和新华都慈善基金会为例，就需缴纳数十亿的

税收。我国现阶段的税收制度对于基金会持续发展的制约作用已经相当明显，也

已引起了业界、学术界和社会的广泛关注与讨论，本研究正是基于此背景确定选

题。

（二）选题的理论意义

本文的理论意义在于：明确基金会经营行为的法律定位；深化基金会经营行

为所得免税制度研究；夯实基金会税收体系建设的理论基础；为关于基金会的税

收立法提供综合性的理论建议。

（三）选题的实用价值

发达国家通过成熟完善的税收制度对基金会经营行为实现了有效的税法规

制，而我国基金会经营行为的税收法律制度明显不够成熟。我国基金会发展需要

开展多元的营业活动以获取收入，而现阶段我国对于规范基金会与宗旨有关的经

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摘要：

浙江财经学院硕士学位论文I摘要无论是借鉴国外基金会的成功经验还是结合我国基金会自身的发展实际，通过经营行为拓宽资金来源渠道，避免对社会捐赠的绝对依赖，已经成为基金会可持续发展的关键，也已成为我国基金会发展的共识。但是我国基金会经营行为存在开展程度低、经营领域集中等问题，并有经营所得被私分而偏离基金会非营利属性的风险，这严重打击了我国基金会通过经营行为获取收益实现发展的信心，因此亟须从税法角度检讨对基金会经营行为的规制对策。对我国基金会经营行为的研究是对其进行税法规制的基础和前提，具体内容包括：首先明确基金会的主体属性是财团法人，经营行为的税法规制须触及基金会的财产属性才能产生作用。其次对经营行...

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