A Study On The Tax Legislation Of Foundation Management Behavior

Whether draw lessons from the experience of foreignfoundation development or combine with the developmentpractice of our own foundation, to broaden the foundationcapital source channel through the management behaviour hasbecome the key to the sustainable development and the consensusof our country’s foundation development. Our countryfoundation management behaviour still exists many problemssuch as low degree in business field, concentrated businessareas and the risk of being privately divided. And it hardstrikes the confidence of getting incomes through themanagement behaviour. Thus it is urgent to regulate thefoundation management behaviour.The research of our country foundation managementbehaviour is the basis and premise of the tax law regulation.And the concrete contents are as following:Firstly, the main attributes of foundation are juridicalperson, the management behaviour of tax law regulation mustrelate to the foundation property. Secondly, to make a detailed legal definition for the foundation management behaviour.Through analysis the content of foundation managementbehaviour contains two parts, one part is the businessmanagement behaviour of merchandise sales and services. Theother part is the investment management behaviour of capitaloperation. Lastly, explore the classification of foundationmanagement behaviour.The tax preferential of foundation management behaviourincomes is accord with the principle of tax law. Through theanalysis of the kinds of income taxes and the tax preferentialpolicy, we can find there exists two problems in the income taxpreferential system of our country foundation managementbehaviour: one is that the scope of tax exemption is small, andthe preferential tax system ruled out the incomes of foundationmanagement behaviour; The second one is that in addition to theincome tax, the management behaviour involves other categoriesof preferential tax is not clear, which makes the actualoperation difficult. These problems resulted in the problemsthat our country foundation management behaviour. This paperholds the idea that one way to regulate the tax law is to make reasonable income tax preferential to the foundationmanagement behaviour.In many respects, the tax legal system of the United Statesfoundation management behaviour has reference significance forregulating our country foundation management behaviour tax. Itis reflected in that the US tax law gives maximum preferentialtax for the management behaviour incomes according to thecharacteristics of the business management behaviour and theinvestment management behaviour; it makes a classification formanagement behaviour in order to levy different tax; itestablishes a strict tax exemption qualification system and asupervision taxation mode which regard punitive tax as the maincontents. Then this paper comes out the conclusion that thedirection of the tax law regulation of our country foundationmanagement behaviour lies in establishing the income taxpreferential for foundation management behaviour.The tax law regulation measures of our country foundationmanagement behaviour are reflected in many aspects. The firstis to make a distinction between tax of foundation businessmanagement behaviour and then levy different tax. The distinguish standard is based on whether the managementbehaviour is related to the foundation’s tenet. Then givepreferential tax to the ones which is related to thefoundation’s tenet and levy the same tax for the ones which isnot related. Moreover, the judgment standard of taxation on themanagement behaviour for foundation or profit purpose shouldbe in detail. Secondly, give more preferential tax to the incomeof foundation management behaviour. Besides, in addition to theincome tax, the forms of foundation’s investment managementshould be diversified and the preferential tax should befurther defined.It is necessary to construct tax supervision system for thetax regulation of the foundation management behaviour. The taxsupervision system should include tax exemption qualificationexamination which as the development basic of the foundationand the supervision system. The procedures of examination andsupervision should be detail and strict and it can regard thecancel of the foundation tax exemption qualification aseffective means to regulate the foundation managementbehaviour. The tax supervision system should include setting punitive taxation which is mainly set in the several links wherethe foundation management behaviour is more easily be dividedillegally and deviate to non-profit attributes.