非營利組織經營社區產業適法性之省察

On the Legitimacy of Non-profit Organizations Operating Community Enterprise

在政府官員及學者大力倡議，以及政策的引導下，非營利組織經營社區產業，被視為可同時兼具解決組織財務自主，以及促進社區活絡和地方產業轉型等雙重目標的手段。然而，當非營利組織經營社區產業時，除面臨到人力資源管理、行銷宣傳、組織營運等問題之外，更重要的是合法化的議題。

 

本文就非營利組織經營社區產業的合法化的兩大議題進行討論，其一為組織的合法化，從非營利組織的定義出發，探討其營運一個具有獲利能力事業體的合法性程序及在某些特別法規範下，社區產業發展可能受到的規範或限制。其二則是稅務上的合法化，包含了非營利組織經營社區產業所面對的營業稅和所得稅議題。

 

在實務建議上，本文整理非營利組織經營社區產業在「組織」與「稅務」合法化的相關法令或規定後，提出（一）確立組織營運的合法性；（二）向稅捐稽徵機關辦理稅籍登記，並按時繳稅；（三）詳實紀錄營運之收入與支出；（四）定期向利害關係人報告組織營運與財務狀況等四大步驟，希望梳理出一個可被檢驗、依循的方向，提供給欲經營社區產業的非營利組織操作化的定義。

 

Under the strong advocacy by government officials and scholars and the guidance of policies, non-profit organization operating community enterprise is deemed as a means that serves dual purposes by simultaneously solving the problem of financial autonomy of organization and furthering the community vitalization and local industry transformation. However, when non-profit organizations operate community enterprises, in addition to the issues of human resource management, marketing campaign and organizational operation, the most important issue they face is the legitimacy of operation.

 

This article intends to discuss two major issues concerning the legitimacy of non-profit organization operating community enterprise. The first is the legalization of the organization. Starting from the definition of non-profit organization, it discusses the legality procedure of non-profit organizations operating a profitable business activity, and under certain law regulations, the norms or restrictions that community enterprises may be subjected to during their development. The second is the legalization of taxation, which includes the business tax and income tax issues faced by non-profit organizations operating community enterprises.

 

To give advice on practice, after sorting out relevant laws and regulations governing the legalization of ""organization"" and ""taxation"" for non-profit organizations operating community enterprises, this paper proposes four steps as follows. First, establishing the legality of the organizational operations. Second, doing tax registration at tax offices and paying taxes on time. Third, keeping a detailed record of operating income and expenses. Fourth, reporting the organizational operations and financial status to the stakeholders on a regular basis. With the above-mentioned procedure, this paper aims to sort out a direction to examine and to follow that provides the definition of practical working for those non-profit organizations intending to the operation of community enterprises.