摘要
在足球改革大背景下,如何实现地方足协的自我造血功能,是当前中国立法与实践不容回避的问题;《体育法》和各级各地足协章程模糊确认了地方足协的市场经营权能,《社会团体登记管理条例》等一些规范性文件及最高人民法院的司法判例对非营利性社团法人是否能够从事经营活动有不同的理解;认为对地方足协经营活动营利性的判断,标准应当以经营收入的最终目的为依据,只要符合协会的宗旨与目的,都不应认定为具有营利性,从而在综合运用统一立法模式、风险控制规则、税收区别对待政策和禁止分配原则的多重规制手段下,促使地方足协能从法治走向自治。
Under the background of football reform, how to realize the function of the self-governing ofthe local football associations is an unavoidable problem in the current legislation and practice. ChineseSports Law and various football association chapters all recognize the market business right of the localfootball association, but there are also different understandings on whether nonprofit juridical associationcan do business from Regulations for Registration and Management of Social Associations, some normativedocuments and even the case from Chinese Supreme Court. The standard of the nature of profit of localfootball associations should be the final goal of the income from business. If it is in agreement of the goalof the association, the nature of profit should be denied. With the comprehensive ways of unifyinglegislation, creating risk control rules, distinguishing tax policy and insisting on the prohibitingdistribution principles, the local football association can be led to a self-governing way.
出处
《北京工业大学学报（社会科学版）》
CSSCI
2018年第1期57-63,共7页
Journal of Beijing University of Technology (Social Sciences Edition)
基金
国家社会科学基金重大项目资助(16ZDA225)
司法部国家法治与法学研究项目资助(15SF133004)
苏州市体育局项目资助(TY2017-002)
关键词
市场经营权能
地方足协
足球行业自治
非营利性
market business right
local football association
football autonomy
nonprofit
