慈善基金会牌照的运作方式

Foundation as a non-profit organization，Funds should be allocated strictly in accordance with the proportions stipulated by laws and regulations，It shall not be used as a tool for illegally amassing money and making profits.；Foundation members are made up of：Chairman、Vice Chairman、director、Secretary Su、Supervisors and other members，All decisions of the company are subject to a vote by the board of directors，and keep meeting minutes；Management and use of charitable foundation property：

1. Representative offices of overseas foundations are not allowed to organize fund-raising in China.、Donations accepted。
2. Publicly raised foundations are used every year to engage in public welfare expenditures stipulated in the charter.，No less than 70% of the total income of the previous year； Non-public foundations are used every year to engage in public welfare expenditures stipulated in the charter.，No less than 8% of the fund balance of the previous year。 Foundation staff salaries, benefits and administrative office expenses shall not exceed 10% of the total expenses for the year。
3. The foundation shall submit the work report of the previous year to the registration management** before March 31 of each year.，Get an annual inspection。The annual work report must be reviewed and approved by the business supervisory unit before being submitted to registration management.。The annual work report should include：financial accounting report、CPA audit report，Start a fundraiser、Donations accepted、The provision of funding and other activities, as well as changes in personnel and institutions, etc.。

Foundations should be taxed、Tax supervision and accounting supervision implemented by the accounting authorities in accordance with the law。Before the foundation changes its term of office and changes its legal representative，Financial audit should be carried out。in the past，The foundation is classified as a corporate body。But foundations are not based on people，It is an organization based on property，This is fundamentally different from the basic characteristics of a society that is composed of members。1． The Regulations clarify the public welfare nature of foundations，Emphasizing the importance of public welfare purposes。

Public welfare is the essential characteristic of foundations，This is the purpose of the foundation。Ensure the public welfare of the foundation，It is the fundamental task of the Regulations。The beneficiaries of public welfare organizations are usually unspecified individuals and groups.，Any individual or group as long as it is consistent with its purpose and business scope

Require

，can be funded by。The foundation's funds come from society，Serve the society。

Necessary conditions for establishing a new charitable foundation：personnel、site、initiating funds、Sponsoring company, etc.；ask：为什么《条例》没有对基金会的税收问题做出规定？答：利用税收手段管理基金会，是发达国家的通行做法。我国这方面的税收政策还需要完善。利用税收监管基金会的前提是基金会享受税收优惠。

《条例》规定“基金会及捐赠人、受益人可以依照法律、行政法规享受税收优惠。”根据国家立法制度，涉及税务方面的法律、法规和政策由税收部门统一制定。所以税收优惠的具体办法，Ministry of Finance、国家税务总局正在研究制定。

在享受税收优惠的同时，基金会要依法办理税务登记、接受税务部门的监督，对有违法行为的基金会，税务**还可以补交违法行为存续期间享受的税收减免。In short，要通过税收政策，鼓励基金会的发展，加强对基金会的监管。(现有税收优惠政策主要有：基金会的存款利息免缴企业所得税。

企业用于公益、救济性的捐赠，在年度应纳税所得额12%以内的部分，免缴企业所得税。外资企业用于中国境内公益、救济性质以外的捐赠，全部免缴企业所得税。个人捐赠额未超过应纳税所得额30%的部分，免缴个人收入所得税。用于公益事业的捐赠物资，可以减征或者免征关税。

social group(包括基金会)承受土地、房屋用于办公、teaching、medical、科研和军事设施的，免征契税。)Guangdong and Hong Kong license plates、Shenzhen Hazardous Chemicals Business License、Shenzhen labor dispatch licenseandShenzhen Charity Foundationapplication services，Assist customers to applyShenzhen travel agency business license、Shenzhen pawn shop business license、Shenzhen auction house license and other mainstream domestic financial licenses，Support enterprises to achieve compliance expansion of cross-border financial business。Also availableODI overseas investment registration、International travel agency registration and other services，Help enterprises expand their presence in international markets。Provide one-stop compliance solutions for enterprises。To learn more，Please contactHong Kong Information Communications Consultant。