How to define land for non-profit facilities

Li Wei Wu Yonggao Editor's Note The State Council's Decision on Deepening Reforms and Strict Land Management makes it clear: "Strictly control the scope of land allocation, and the land for operational infrastructure should be gradually put into paid use." The 2005 Work Points of Land and Resources requires that land for operational infrastructure should be gradually put into paid use, and that opinions and methods should be put forward in the first half of the year and issued for trial implementation in the second half of the year. In order to cooperate with the work of promoting the paid use of land for operational infrastructure, the Theory Guide will invite a group of experts to discuss the significance, methods and difficulties of this work. In the Catalogue of Allocated Land Use (Ministry of Land and Resources Decree No. 9), the concept of non-profit is used several times when defining what kind of construction land can be supplied by way of allocation, such as land for non-profit educational facilities, land for non-profit medical and health facilities, and so on. So, which are for-profit facility sites and which are non-profit facility sites? How to distinguish between for-profit and non-profit? Many comrades of local land resource management department said that it is not easy to define in practice. This article discusses this. Whether various types of facilities land with profitability, depending on the acquisition of these facilities land use right of the main body of the land use right of profitability literally, non-profit is relative to the profitability of the specific elaboration of the meaning of non-profit, first of all, it is necessary to differentiate between a few concepts, that is, "profit" and "profit", "profit", "profit", "profit", "profit", "profit", "profit", "profit", "profit", "profit", "profit" and "profit". The difference between "profit" and "profit". From the "Modern Chinese Dictionary" can be found, "win", meaning earn, as opposed to compensation, thus "win profit" refers to earned profits or that is, profit, is a static representation. "Earnings", meaning full, surplus, "profit" means profit, or more profit, belong to the accounting terminology. And "camp" means to seek, "profit" accordingly means to seek profit, profitability means to seek profit for the purpose. Thus, non-profit is not in the economic sense of the meaning of no profit, not enough to speak of the meaning of business, but a word used to define the nature of the organization, it refers to the organization's business, the purpose of the operation is not to obtain profits. In the author's opinion, the facility itself does not have the nature of whether or not it is for profit. Take medical and health facilities as an example. Whether or not medical facilities are used for profit depends on whether or not the medical and health units that use them are for-profit. For example, if a non-profit hospital obtains the land use right of a piece of land to build a hospital building, the land occupied by this building belongs to the land for non-profit medical facilities; if a profit-making hospital wants to obtain the land use right of the same piece of land to build a hospital building, the land occupied by this building belongs to the land for profit-making medical facilities. The land is the same piece of land and the building is also the same building, but when subjects of different natures obtain the land use rights, they will get land for facilities of different natures. By analogy, whether various types of facility sites are for-profit depends on (to) whether the subjects (organizations) acquiring the land use rights of these facility sites are for-profit, or whether they are for-profit organizations. From the above analysis, it can be seen that the distinction between for-profit and non-profit facility lands begins with the distinction between for-profit and non-profit organizations. The very name nonprofit organization reflects the fact that it is predicated on another form of organization - the for-profit organization, or business, which aims to maximize profits. Non-profit organization is a foreign word, that is, the international commonly referred to as NPO. non-profit organizations as a sector of the definition is not entirely uniform, different countries define the standard is different, at present the international more widely accepted is, Salamon professor guided by the U.S. John Hobbkins University non-profit organizations international comparative research project summarized the "five characteristics of definition "First, organization, meaning that there is a formal organizational structure, written constitution, system, fixed staff, etc.; second, non-governmental, meaning that it is not the government and its subsidiary bodies, and is not subordinate to the government or subject to its domination, which can also be referred to as civic; third, non-profit, meaning that it does not aim at profit-making, and does not distribute dividends or profits; fourth, autonomy, meaning that it has independent decision-making and implementation capacity, and can carry out self-management. Fourth, autonomy, meaning that it has independent decision-making and implementation capacity and is capable of self-management; fifth, voluntarism, meaning that the participation of members, especially the concentration of resources, is not mandatory, but voluntary and voluntary, and a certain percentage of volunteers participate in the activities of the organization. Among these five attributes, organizational - generally seen as a self-evident premise, there are some different references to self-governance and voluntarism, while non-governmental and non-profit extension of the core and people's most consistent understanding. After a comparative study, the author believes that now in our country usually said the concept of non-profit organizations may be broader, such as public hospitals, belonging to the government funded the establishment of the government at its disposal, but should also belong to non-profit organizations. Ten criteria for distinguishing between profit-making and non-profit-making organizations In applying the Catalogue of Land Allocations, we distinguish between profit-making and non-profit-making organizations by comparing and analyzing the purpose for which the organization was established, the angle of its management and the way in which it operates. Specifically, the following ten criteria are included: - The purpose of establishment is different. Non-profit organizations are established for the purpose of promoting public welfare, not for profit, and do not seek financial returns on their investments. For-profit organizations for the purpose of profit, the pursuit of profit maximization, the pursuit of economic return on investment. For example, the Ministry of Health and other departments jointly issued the "Implementation Opinions on the Classification and Management of Urban Medical Institutions", which defines for-profit and non-profit medical institutions in terms of the purpose of their establishment, stipulating that "non-profit medical institutions refer to medical institutions established and operated for the benefit of the public, which do not aim at profit-making, and whose revenues are used to make up for the cost of medical services". Their income is used to cover the cost of medical services, and the balance of income and expenditure from actual operation can only be used for their own development, such as improving medical conditions, introducing technology, and developing new medical service programs, etc.". A for-profit medical organization is one in which the proceeds from medical services can be used for the financial return of investors." --The sources of funds are different. The main sources of funds for non-profit organizations are as follows: first, government funding or subsidies; second, social donations; third, fees collected for undertaking projects entrusted by the government, enterprises and other social organizations and individuals; fourth, approved by the Shaukei authorities, to provide paid services to the community; and fifth, other legitimate income. The sources of funds for profit-making organizations: first, mostly direct investment by capitalists; second, income from independent business activities and services according to market conditions. --The distribution of income is different. The income of non-profit organizations can only be used for their own development, and cannot be used for distribution, outward investment, or for the economic return of investors (autonomous adjustment of internal employee wages is carried out on the premise that the total amount of wages approved by the State remains unchanged). For-profit organizations decide autonomously on the direction of the use of their income, which can be distributed, used for their own development and for outward investment. --The tax policies are different. Non-profit organizations enjoy legal tax-exempt status. For-profit organizations cannot enjoy tax-exempt policies because of their nature and purpose. For example, the Ministry of Health and other departments jointly issued the "Implementation Opinions on the Classification and Management of Urban Medical Institutions", which stipulates that: "Non-profit medical institutions shall implement the guiding price of medical services stipulated by the government, and enjoy the corresponding preferential tax policies. For-profit medical institutions liberalize the price of medical services, operate in accordance with the law, and pay taxes accordingly." --Review and determination procedures are different. Non-profit organizations should be specialized management department after audit and recognition, to confirm its non-profit nature. For-profit organizations as long as the registration can be registered, do not need special profit recognition. --The implementation of financial policies are different. Most of the non-profit organizations (mainly organized by the government) are subject to the government's financial subsidies, while for-profit organizations do not enjoy. --The price policy is different. Non-profit organizations to implement the government pricing into the guide price set by the government. For-profit organizations charge price is generally liberalized, according to the market situation in accordance with the law to decide independently. In our country, there are also part of the monopoly industry of the for-profit organizations of the charges of the implementation of government pricing or government guidance price. --The tasks undertaken are different. Non-profit organizations undertake public welfare, the government designated or assigned specific tasks. For-profit organizations independently determine the items of business services according to market demand. -Different financial accounting systems. Non-profit organizations according to different industries to implement the financial accounting system of their respective industries. For-profit organizations implement the financial accounting system of enterprises. --The property belonging to the organization after liquidation is different. After the liquidation of non-profit organizations, the property belongs to their management bodies (or approval bodies) for the continued development of non-profit organizations in the industry. China has such provisions for medical and health facilities, educational facilities and cultural facilities. The property of a for-profit organization after liquidation goes to the contributors, which is a very distinctive feature of for-profit organizations. It should be noted that not all of the above ten criteria may be applicable when analyzing whether an organization is for-profit or not, but there must be a few criteria applicable, such as the purpose of establishment, distribution of income, and disposal of assets after liquidation. Specifically identified as a for-profit organization and non-profit organization standards should be defined by the government authorities of each industry, and in the approval of the establishment of the organization, the registration has a clear indication, as cited earlier in the document provides that now China's medical institutions, scientific research institutions in the restructuring of the provisions have been such provisions.