ISSN 1008-2204
CN 11-3979/C
Zhao Ming, Chu Ying. A Research on Inurement Regulations in Internal Revenue Code: Compared with Our Regulations[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2012, 25(1): 51-56.
Citation: Zhao Ming, Chu Ying. A Research on Inurement Regulations in Internal Revenue Code: Compared with Our Regulations[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2012, 25(1): 51-56.

A Research on Inurement Regulations in Internal Revenue Code: Compared with Our Regulations

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  • Received Date: August 22, 2011
  • Published Date: January 24, 2012
  • Conflict of interests may also emerging in Charitable Foundations. Therefore, it is important to enhance the regulations of charitable foundations. America classifies the foundations into two categories: the private foundation and the public charity. Compared with America, the relative regulations in our country is not so perfect. The regulations such as classification of foundations, making-sure the self-dealing, audit are not enough. In consequence, heaps of loopholes emerge. Therefore, to learn from America and complete the relative legislation is important.
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