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《中华人民共和国慈善法》(以下简称《慈善法》)规定:“慈善组织中具有公开募捐资格的基金会开展慈善活动的年度支出,不得低于上一年总收入的70%或者前三年收入平均数额的70%,年度管理费用不得超过当年总支出的10%。”但《慈善法》并未对具有公开募捐资格的基金会以外的慈善组织开展慈善活动的年度支出和管理费用的标准问题做出规定。为此,在面向社会公开征求意见后,2016年10月11日,民政部、财政部、国家税务总局联合印发了《关于慈善组织开展慈善活动年度支
The “Charity Law of the People’s Republic of China” (hereinafter referred to as the “Charity Law”) stipulates that: “The annual expenditures of charitable organizations with funds for public fund-raising in charitable organizations shall not be less than 70% of the total income of the previous year or the first three 70% of the average annual income, and the annual management fee shall not exceed 10% of the total expenditure of the year. ”However,“ Charity Law ”does not make any annual expenditures and administrative expenses on charitable activities of charitable organizations other than foundations eligible for public fund-raising The standard issues to make provisions. To this end, public consultation for the community, on October 11, 2016, the Ministry of Civil Affairs, the Ministry of Finance, State Administration of Taxation jointly issued a "charity charity activities on the annual branch