The Research On Legal Issues Of University Real Estate Rental Management

With the development of reform and opening up,and the progress of the economic level,it is not uncommon for colleges and universities to carry out business activities such as rental.The universities’ business activities,on the one hand,the rational use of idle housing in colleges and universities has solved the problem of shortage of funds to a certain extent,which is conducive to the sustainable development of colleges and universities.On the other hand,there are some problems in practice.According to the current legislation in China,the provisions on the profitmaking activities of non-profit legal persons like universities are unclear and the boundaries are unknown,so there are some conflicts between the law and the reality.In order to promote the sustainable development of non-profit legal entities,the author investigates the current status of property rental management at N University,and sorts out disputes arising from the rental of college real estate in judicial practice,and then summarizes two problems that need to be solved right now of profit-making behaviors of non-profit legal persons in China.The two problems are the definition of Non-profit Legal Persons’ Ability of Conduct and the taxation problem of the income of colleges and universities engaged in profit-making activities.In terms of the definition of non-profit legal person’s behavioral ability,the paper takes N University’s real estate rental management as an example for empirical analysis.The author collects and organizes the literatures on non-profit legal persons engaged in profit-making activities,and compares the domestic and the foreign legislative experiences on non-profit legal persons engaged in profit-making activities,and combines with the status quo of the development of non-profit legal persons in China,the paper discusses the necessity and feasibility of non-profit legal persons engaged in profit-making activities in China.On the basis of the above analysis,the author’s position on the profit-making activities of non-profit legal persons is determined-that is,the profit-making activities within a certain range of Chinese non-profit legal persons are allowed.The author further studies the views of predecessors in China and the views of foreign scholars,and proposes the scope of non-profit legal persons engaged in profit-making activities,that is,the related business activities and unrelated business activities within certain limits.The author also expresses some views on the legal regulation of non-profit legal persons engaged in profit-making activities.According to the above point of views,colleges and universities have a legal basis for engaging in property rental activities.How to define the nature of college property rental behavior,the paper sorts out the current laws and doctrines of the nature of college real estate rental behavior,and on the basis of scholars’ research,puts forward the author’s definition of the nature of college real estate rental behavior--business management right.In order to further elaborate the connotation of business management right,this paper elaborates on the author’s understanding of it from three levels:the concept,the content and the scope of business management right.In terms of the tax management of real estate rental in colleges and universities,the author investigates the current situation of tax collection and management of real estate rental in colleges and universities in China,and draws on the practice of taxation in different countries and regions.The author not only analyzes the problems existing in the taxation of real estate rental,and proposes the necessity of tax incentives,but also puts forward relevant legal advices on the tax management of real estate rental in colleges and universities in China.