双层结构非营利法人分类体系之构建

Construction of Non-profit Corporation Classification System of Doublelayer Structure

《慈善法》的实施困境与传统非营利法人分类体系密切相关。《民法典》规定了非营利法人的基本类型,但我国尚未形成内涵清晰、外延明确、逻辑严谨、开放包容的非营利法人分类体系。双层结构之非营利法人分类体系由基础层的一般非营利法人和第二层的公益法人构成,其基本特征在于非营利法人资格与公益资格相对独立、一般非营利法人和公益法人可动态转化。这一分类体系的理论基础在于法人组织体说和法人人格与权利能力可分离学说。日本是采取双层结构之分类体系的典型国家。在我国,可通过这一分类体系整合非营利法人基本类型、构建双层结构之一般非营利法人制度与公益法人制度,破解《慈善法》的实施困境,推动我国公益事业的稳步发展。

The implementation dilemma of the Charity Law is closely related to the traditional non-profit corporation classification system.The Civil Code stipulates the basic types of non-profit corporation,but China has not yet formed a non-profit corporation classification system with a clear connotation,clear extension,rigorous logic,open and inclusive.The system of double-layer structure consists of the general non-profit corporation at the basic layer and the charity corporation at the second layer.The basic characteristics in the structure are that the non-profit corporation qualification and the charity qualification are separated from each other,and the general non-profit corporation and charity corporation can be dynamically transformed.The theoretical basis of this classification system is the theory of legal entity and separating legal personality and legal capacity.Japan is a typical country that adopts the classification system of two-layer structure.In China,this classification system can integrate the basic types of non-profit corporation,build the general non-profit corporation system and the charity corporation system with a double-layer structure,solve the implementation difficulties of the Charity Law,and promote the steady development of China’s charity undertakings in China.