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为降低组织对捐赠的依赖,获取持续稳定的资金来源,我国基金会正转向商业领域,从事商业活动;然而,基金会在商业活动中频频出现的违规行为折射出政府规制的不适应性。基于此,本文通过梳理我国现行相关政府规制,从基金会商业行为与慈善活动的边界界定、关联交易、税收优惠政策、风险防控等四个方面分析问题,在借鉴国外经验的基础上,针对性地提出了完善我国基金会商业行为政府规制的具体对策建议。
In order to reduce the dependence of organizations on donations and to obtain a steady and steady source of funds, our foundations are turning to commercial areas to engage in commercial activities. However, frequent violations committed by foundations in commercial activities reflect the incompatibility of government regulations. Based on this, this article combs the current relevant government regulations in our country, analyzes the problems from the four aspects of the boundary definition of the commercial activities and charity activities, the related party transactions, tax preferential policies and risk prevention and control. Based on the experience of other countries, Proposed to improve China’s foundation of commercial behavior of government regulation of specific countermeasures.