论文部分内容阅读
德国不给非营利组织定概念。在德国,非营利组织主要的法律组织形式包括社会团体、有限公司、股份公司和基金会,每一种社会组织都可以是非营利的和营利的,前提是组织设立人要了解德国的法律体系和设立其社会组织的目的。1不要求必须登记在德国,可否享受税收优惠与社会组织形式无关,关键看该组织是否从事公益事业,但如果公益组织开展非公益的活动则要缴税。
Germany does not give non-profit organizations a concept. In Germany, the main forms of legal organization of non-profit organizations include social groups, limited companies, stock companies and foundations, each of which can be non-profit and for-profit on the assumption that it is up to the organization to know the German legal system and The purpose of establishing its social organization. 1 Does not require registration in Germany. Whether the tax benefits can be enjoyed or not has nothing to do with the social organization form. The key is whether the organization is engaged in public welfare undertakings, but if the nonprofit organizations carry out non-public benefit activities, they pay taxes.