On The Improvement Of The Instituion Of Public-benefit Foundations In China-from The Perspective Of Comparison Between China And Germany

Currently in China,some associates such as foundations,private non-enterprise entities and sites for religious activities match intrinsically the public-benefit foundations(PBFs)in the continental law system.However,due to a number of factors involving economy,history and law,a uniform institution of public-benefit foundations(PBFs)is absent in China,and the related research in the academia of civil law is relatively weak.In a long term,the legislation in China has two major related issues:first,the classification of legal persons in General Principles of the Civil Law does not take foundations into account,which leads to ambiguous positions of associates such as foundations,private non-enterprise entities and sites for religious activities;second,high-level laws regulating these associates are absent,so that they can only be regulated by some scattered administrative rules.These administrative rules suffer from a number of shortcomings including unclear definitions of concepts,muddled systems and frameworks,and bad operability.They have already become institutional obstacles in the development of these associates.In recent years,the government in China highly encourages more non-governmentresources getting into the development of the public-benefit business.The number of foundations and private non-enterprise entities increases dramatically,and they are playing important roles in public fields.Therefore,it is highly necessary to reorganize and improve the related regulations.A short time ago,General Provisions of the Civil Law was approved in National People's Congress,where the "donated associate" is an independent type of legal person.This indicates a formal establishment of the subjective position for PBFs in China.Accordingly,the establishment of the PBF system and the improvement of the detailed rules should be carried out in China.Since relevant theoretical and legislative basis in China is relative weak,an ideal way is to select and study foreign laws in the development of the PBF system in China.In Germany,the theoretical foundation and legislative technology of in the PBF system is quite matured after a long-term development,which can be regarded as a good reference for our country.Using comparative analysis as the major strategy,this thesis studies the detailed rules of the PBF system in China and Germany,and provides a theoretical reference for the improvement of Chinese PBF institution.This thesis consists of the following four chapters:The first chapter discusses the current status of Chinese PBF institution from the legislative and theoretical points of view.The related rules are analyzed and the existing issues are pointed out.Additionally,the research status and trend in China are also analyzed.The second chapter analyzes the German PBF system based on its contents,the reformation of foundation laws and the current legislative mode.The third chapter is the key part of the current research.Through a comparative study of the PBF institution in China and Germany,including the definition of public-benefit,admittance and termination of the foundations and the structure,supervision and taxation,detailed issues in China are analyzed and summarized.The fourth chapter considers the previously raised issues,and proposes some basic ideas on the improvement of the Chinese PBF systemby using German laws as references and taking into account the actual situations in China.