独立性与税收格局是非公募基金的两大瓶颈《基金会管理条例》颁布以来五年间,非公募基金方兴未艾。虽然美国的基金会已经有100多年的历史,但中国一定会成为继美国之后位居世界第二的基金会和公益慈善事业大国,问题只是时间。 Independence and tax structure are the two major bottlenecks of non-public funds Five years after the promulgation of the “Regulations on the Management of Foundations,” private equity funds are on the rise. Although the foundation of the United States has a history of more than 100 years, China will surely become the second largest foundation fund and a charitable cause in the world after the United States. The issue is only a matter of time.