Legislative Regulation of Non-Profit Organizations in China
In recent years, non-profit organizations (NPOs) have played an increasingly important role in the social life of China, giving prominence to the necessity and significance of their legislative regulation. Legislation of NPOs in China is characterized by coverage of a wide variety of administrative levels, concentrated legislative contents and monotonous jurisprudence logics. In practice, it shows problems such as low legislative standard, crude content, poorly integrated and ill coordinatedlegal regulations, lack of provisions on internal governance structure and external supervision mechanism of NPOs. In the future, the legislative level of legal norms of NPOs should be enhanced, relevant supplementary legal norms be perfected, provisions on internal governance structure of NPOs be improved, internal governance mechanisms of NPOs be established and strengthened with perfection of external supervision mechanisms, and oversight on the part of government and other stakeholders be reinforced. Meanwhile, it is imperative to improve legislative regulations on taxationsof NPOs and establish a sound, rational and effective taxation system for NPOs.
NPO Legislative regulation Internal governance External supervision
SHI Yi-fan
School of Political Science and Public Administration, University of Electronic Science and Technology of China, Chengdu, P.R.China, 611731
国际会议
加纳
英文
795-802
2017-11-01（万方平台首次上网日期，不代表论文的发表时间）