有限合伙在慈善事业方面的运用——基于慈善目的与税收优惠的讨论

Limited Partnership in Charity,as Well as its Application——Based on Charitable Purposes and Preferential Tax Discussion

慈善组织的活动在数量和复杂程度上的增加导致了对于资金的大量需求,因此慈善组织不得不寻找新的收入来源来支撑组织活动。实践中,有一部分慈善组织通过与以营利为目的的投资者进行有限合伙来筹集资金。有一部分慈善组织通过与以营利为目的的投资者进行有限合伙来筹集资金。然而,对有限合伙人的利润分配可能导致了资金外流、不公平竞争以及税收利益转移等现象和问题。因此,关于慈善组织活动是否可以利用有限合伙形式的问题,存在争论。肯定一方认为有限合伙的运用增加了安排上的灵活性,法律不应该由于可能出现的税务优惠转移而否定慈善组织在有限合伙中作为普通合伙人的合法性。本文观点认为,慈善组织和商业投资人参与的有限合伙只要没有浪费慈善资源,即符合免税目的。而且,关于前者所关心的问题完全可以通过严格的有限合伙协议加以控制。

Charity activities in quantity and complex degree of increase in a large amount of money led to the demand, therefore charity organizations have to look for a new source of income to support thought activities. In practice, some charitable organization by and for the purpose of making profits for investors to limited partnership to raise money. Some charity organization through the and for the purpose of making profits for investors to limited partnership to raise money. However, the limited partners profit distribution may cause： capital flight, unfair competition and tax benefit transfer phenomena and problems. Therefore, charity activities about whether can use limited partnership forms of problem, a long-standing debate. Be sure of one party thinks that the use of the limited partnership increases the flexibility of the arrangement, the law should not because of possible tax preferential transfer and negative charitable organizations in limited partnership as general partner legitimacy. This article view, charity and commercial investors to participate in the limited partnership as long as no waste of charity resources, namely accord with duty-free purpose. Moreover, about the former concerns can through the strict limited partnership agreement to control.