慈善基金会牌照为什么难批

According to the "Public Welfare Donation Law of the Republic of China"、"Foundation Management Measures" 1、Fund source

1. Enterprises, institutions and other organizations、Individual donations or sponsorships；
2. Taiwan, Hong Kong, Macao and foreign friendship groups、organize、Individual donations or sponsorships；
3. **funding；
4. The value-added part of the parent fund；
5. Other legal income of the association。two、fund raising
6. Fund raising is conducted in accordance with national laws、regulations、regulations and related policies。
7. Strict procedures for receiving and transferring donations。Donations and transfers，By the executive body of the Association、Representative institutions and authorized units are responsible for；To accept targeted donations, a donation agreement must be signed with the donor.；Donations must be presented with legal documents、Valid receipt and issuance of certificate。
8. In addition to accepting voluntary donations from donors，Charity sales can also be held、charity auction、benefit performance、charity match、Fundraising from the society through various forms such as free clinics and online special charity donation activities。
9. Collection and management of donated materials，Authorize Shanghai Charity Donation and Relief Material Service Center to conduct，The proceeds belong to the Association。

three、Tax preferential policies: charitable donations within 3% of annual taxable income，Deduction allowed；The amount of personal donation does not exceed 30% of the taxable income declared by the taxpayer，can be deducted from their taxable income；Charity sale held by our association、Income from charity performances and other income should be reported to the tax department for review，Business tax exemption。Sources of funds for non-public charitable foundations，Funds should be raised through legal channels stipulated in the management regulations.，No public fundraising is allowed。

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。Necessary conditions for establishing a new charitable foundation：personnel、site、initiating funds、Sponsoring company, etc.；In the context of increasing difficulty in approving charitable foundations and suspension of approval，You can consider acquiring existing charitable foundation licenses in the form of cooperation or mergers and acquisitions，More time-saving。

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。