Each country’s public welfare social organizations are faced with the fund-raisingproblems. More and more public welfare social organizations select to engage inprofit-making activities to broaden financing channels. Therefore, the legal regulationabout the public welfare social organization profit-making activities is also becoming thenew hot spot of the countries of the public welfare organizations legal regulation.The regulations of China have not yet unified about the problem that whether allowthe public welfare social organizations engaging in profit-making activities. In particular,whether the private non-enterprise units and social groups can engage in profit-makingactivities is still in the fuzzy state. The fuzzy state’s legal system led to the currentlegislation on the regulation of public welfare social organization profit-making activitiesin the capital security, scale, and public service activities missing, also resulted in theproblem of tax collection.This paper aims to examine legislative model of the public welfare socialorganization profit-making activities and learn from their extraterritorial system, and thengive some related legal regulation recommendations for our public welfare socialorganization.This paper is divided into four parts.First part, starting from the definition and characteristics of the public welfare socialorganizations to analyze the type of the public welfare social organization, and then,classify the public welfare social organizations and distinguish them with other relevantorganizations (mutual beneficial social organizations, charitable organizations), anddemonstrate the necessity of legal regulation of the public welfare social organizationprofit-making activities.Second part, the extraterritorial mode of legal regulation on the public welfare socialorganization profit-making activities and specific system design were carefullyinvestigated, and the legal regulation mode and system design were evaluated.Third part, departure from the current legislation in China,,carried out a detailedanalysis of the problem of China’s legislative model of the public welfare socialorganization profit-making activities, specific way, tax collection, and the legal and regulatory aspects of existence. Analyze the defects and shortcomings of the legal systemin China legal regulation in the public welfare social organization profit-makingactivities.Fourth part, on the basis of the text analysis, combined with China’s legislativetradition and actual, trying to discuss and put forward suggestions for improvement thelegislative model of the public welfare social organization profit-making activities,specific way, tax collection and management,legal and regulatory issues,... |