论日本公益法人制度及其对我国的启示-法学专业论文.docxVIP

关键词：公益法人认定委员会，税收优惠，退出制度H 关键词：公益法人认定委员会，税收优惠，退出制度 H ABSTRACTIn ABSTRACT In 2006，the system of Japanese Publ ic—Benefi t Dorations waswas reformed．Itretormed ．J- t is1S moremore reasonablereasona 1e toto es aD 1Sn the system and preferential tax policy．The Chinese Public-Benefit Corporations are difficult to be established and preferent ial tax pol icy is harmful for development．As traditional culture and SOCial development model are Similar， Japanese’S experience is a helpful reference to Chinese． Chapter 1 is an introduction part．This chapter introduces re lated not ion，gives the defini t ion of NPO and Pub l ic—Benefi t Corporation，also defines research scope of this paper． Chapter 2 is a research of Japanese Publ ic——Benefit corporat ions． Its pol icy—making body， execut ing agency， supervisory organ are tacit cooperation．Its qual ification is more reasonable and the certification commitree is independent of government．Its preferential tax pol ice is rational． Chapter 3 is a research of Chinese Publ ic—。Benefit corporat ions．In compari son wi th Japanese，after total ly and fully researching about Japanese Public—Benefit corporation， this chapter analyzes Chinese Publ ic—Benefit corporation． Chinese law is lacking in some important rules，for example the HI wi wi thdrawal mechanism．Chinese law should also establ i sh certification committee which is independent of government，and the preferential tax pol icy should also be more fair and publ ic． Key Words：Publ ic—Benefit corporations certification committee，preferential tax policy，withdrawal mechanism Ⅳ 目 目 录 内容摘要 I ABSTRACT ．][I】[ 引 言 ．1 第一章公益法人制度相关概念界定 ．4 1．1公益法人概述 4 1．2公益法人之公益事业 6 第二章日本公益法人现行制度主要内容及其评析 8 2．1日本公益法人制度体系 ．8 2．2日本公益法人治理结构 9 2．3日本公益法人的主管机关及其对公益法人的认定 ．．22 2．4日本公益法人税收优惠 ．．18 2．5日本公益法人终止 ．20 第三章日本公益法人制度对我国的启示 22 3．1我国公益法人发展现状及存在的问题 ．22 3．2日本公益法人变革对我国公益法人立法观念的启示 ．24 3．3日本公益法人制度对我国公益法人准入制度及治理机构的启示 25 3．4日本公益法人制度对我国公益法人税收法律制度构建的启示 。28 3．5日本公益法人制度对我国公益法人退出机制的启示 _ 29 结语 32 参考文献 参考文献 ．．34 致 谢 36 论日本公益法人制度