文｜律商周刊

2024nian6yue，xiaomijituandelianhechuangshiren、fudongshizhang、zhixingdongshilinbinzai6yuedelianxusangejiaoyirijianchiyinqitouzizheguanzhu。jutilaishuo，6yue4rizhi6rilianxusangejiaoyirijian，linbingongjianchi1000wanguxiaomigupiao，hejitaoxianyueherenminbi1.665yiyuan，fenbiewei6yue4richushou333.3wanguxiaomigupiao，pingjunjiawei17.7704gangyuan，taoxian5922.87wangangyuan；6yue5richushou333.3wangu，pingjunjiawei17.8025gangyuan，taoxian5933.57wangangyuan；6yue6rizaicichushou333.4wangu，junjiawei18.0471gangyuan，taoxian6017wangangyuan。sangejiaoyirilinbingongtaoxian1.79yigangyuan。yinlinbinciqiancengyou"suodingwunian"dechengnuo，youtouzizhezaitouzipingtaifawenyilunlinbincijuweibeichengnuo、bujiangxinyong。

6yue20ri，youxiaomijituandexiangguanfuzerenxiangbiaoshi，（jianchitaoxian）shizuogongyi，jutikechakantamenduizhongshandaxuedejuanzengshiyi。zhiminggaoxiao、yeshilinbinmuxiaozhongshandaxuedeguanfangweiboxianshi，4yue17rixiawu，linbin、liuxiangdongfufuxiangzhongshandaxuejuanzengqianyueyishijuxing，linbin、liuxiangdongfufuxiangmuxiaojuanzengxianjin1yiyuanrenminbi。

weihuiyingfeiyi，6yue22riqingchen，xiaomijituanlianhechuangshiren、fudongshizhang、zhixingdongshilinbintongguogerenweiboduijinqi“jianchitaoxian”xiangguanchuanwenzuojinyibudeshuoming。zaiweiboneirongzhong，linbinbiaoshi，“qijijinhuishi2019nianshelide，anzhaodangchushelidefalvguiding(by law)，jijinhuidequanbuzichan，zhinengyongyucishangongyihejiaoyukeyanxiangguandejuanzengxiangmu，budeyongyurenhegerenxiangshou。2020nianba1.2yiguxiaomigupiaojuanzengdaojijinhui(qizhong6000wanguhoulaijuanjilexiaomijijinhui)，quanbudouzhinengyongyucishangongyi。yinweizheigeyuanyin，dangchuchengnuo5nianbuzaijianchi，bingbubaohanzheigejijinhuidegupiao。zhiyuzheicijianchidejine，chulejuanzengmuxiaozhongshandaxuedebufen，weilaihaihuiyougengduogongyijuanzeng。” dangran，shichangyeguanzhudao，linbinjianchitaoxiandeshueyujuanzengshueyouchae，zheikenengyeweilinbinsuoshuode“weilaihaihuiyougengduogongyijuanzeng”maixiafubi。

shishishang，shijiedingjifuhaodourezhongyuzixingshelijijinhui，bingjiangmingxiajuezichanxiangjijinhuiyuyijuanzeng。jinnianlai，baokuobiergaici、bafeitedengdouduociduiwaigonggaochengjiangzijimingxiachiyoudejuecaichan（baokuoqichuangligongsidegupiao）xiangzijidesirenjijinhuiyuyijuanzeng。bizhegandaoleqiangliedehaoqi，zheixiejuanzengdoutongguonaxietujingjidaolenaxiecishantuanti？youzuolenaxiegongyi？weihefuhaodourezhongyujianlijijinhui？

受捐赠主体1：北京小米公益基金会

congxiaomimuqiandegufenbiliyijigongkaixinxilaikan，linbinmuqiankenengzhuyaoshitongguoapex star ft llc，bin lin and daisy liu family foundation，yijibin lin trustsangezhutichiyouxiaomidegupiao。qizhong，apex star ft llcshiyijiazhuce1209 orange street，wilmington, county of new castle, delaware, 19801 usademeiguotelahuazhougongsi，erbin lin and daisy liu family foundationshiyijiazhuceyu43244 livermore common，fremont, ca 94539demeiguojialifoniyazhousirenjijinhui。

genjulinbindeweiboneirong，bizheyuanbenyiweilinbintidaoshijiang6000wangujuanjile“beijingxiaomigongyijijinhui”（guanfangwangzhan：gongyi.mi.com） —— linbinshigaigongyijijinhuidelishi。yinweixiaofangguowaidecishanzhidu、gulishehuijijikaizhancishangongzuo，zhongguoneidiyeyijingchubujianlileshejicishanjijinhuidemianshuizhidu。

congcishanjijinhuidejiaodulaijiang，caizhengbuyuguojiashuiwuzongjuzaozai2009jiugenju《qiyesuodeshuifa》、《qiyesuodeshuifashishitiaoli》banbule《caizhengbu、guojiashuiwuzongjuguanyufeiyinglizuzhiqiyesuodeshuimianshuishouruwentidetongzhi》（caishui[2009]122hao）dexiangguanguiding，

zhendui“jieshouqitadanweihuogerenjuanzengdeshouru”、“chu《zhonghuarenmingongheguoqiyesuodeshuifa》diqitiaoguidingdecaizhengbokuanyiwaideqitazhengfubuzhushouru，danbubaokuoyinzhengfugoumaifuwuqudedeshouru”、“buzhengshuishouruhemianshuishouruzishengdeyinxingcunkuanlixishouru”dengzaineideduoxiangneirongduijijinhuimianzhengsuodeshui。erlingyifangmian，caizhengbu、shuiwuzongjuyu2019nian1yueqishixinggonggao2019niandi99hao，ji“gerentongguozhonghuarenmingongheguojingneigongyixingshehuizuzhi、xianjiyishangrenminzhengfujiqibumendengguojiajiguan，xiangjiaoyu、fupin、jikundenggongyicishanshiyejuanzeng，fashengdegongyijuanzengzhichu，keyianzhaogerensuodeshuifayouguanguidingzaijisuanyingnashuisuodeeshikouchu。jumingerenfashengdegongyijuanzengzhichu，zaizonghesuode、jingyingsuodezhongkouchude，kouchuxianefenbieweidangnianzonghesuode、dangnianjingyingsuodeyingnashuisuodeedebaifenzhisanshi；zaifenleisuodezhongkouchude，kouchuxianeweidangyuefenleisuodeyingnashuisuodeedebaifenzhisanshi。”

zheiyejiushishuo，jiashibeijingxiaomigongyijijinhuiyu2020nianjieshoulelinbinjuanzengdexiaomigupiao，zegaigongyijijinhuiyingdanggaicijuanzengmianjiaonasuodeshui，erlinbintongguoxiangxiaomijuanzenggupiao，yekeyizaidangniandezonghesuode、jingyingsuodezhongkouchuyingnashuisuodeedebaifenzhisanshi。keweiyijuduode。

事实可能并非如此。

bizhechaxunlebeijingxiaomigongyijijinhuigongbude2020niandushenjibaogao，gaigongyijijinhuijingshenjidedangnianjuanzengshouruwei39,601,815.58yuan，yuxiaomi6000wangugupiaodejingjijiazhisihuxiangqushenyuan。

zhaizi：《beijingxiaomigongyijijinhui2020niandushenjibaogao》，zhongzhengtiantonghuijishishiwusuo（dianji“yueduyuanwen”huoquwanzhengshenjibaogao）

jinyibusousuokeyidezhi，shijishang，xiaomifenbiezaizhongguoneidihexianggangtequchenglileliangjiagongyijijinhui。qizhong，shangshutidaode“beijingxiaomigongyijijinhui”shijingbeijingshiminzhengjushenpihezhun，yu2019nian2yue3richenglidegongyijijinhui；erlingwaiyijiashixiaomijijinhuiyouxiangongsi（xiaomi foundation limited），shiyijiagenjuzhongguoxianggangshuiwutiaoli（inland revenue ordinance）di88kuanershelidegongyijijinhui（zhaizi：2021nian7yue16rixiaomizaigangjiaosuofabudegonggao）。youci，lingyijiashelizaizhongguoxianggangdejijinhuifuchushuimian。

受捐赠主体2：小米基金会有限公司（中国香港慈善团体）

xianggangfalvyunxucishantuanduizaifuheruogantiaojianhouhuodeshuiwuyouhui，zuizhuyaodeyouhuimoguoyuzhongguoxianggang《shuiwutiaoli》di88tiaoxiasuofuyudelideshuihuomian。genju《shuiwutiaoli》di88tiao，rucishantuanticongshidexingyehuoyewu：

01suodelirunchuncuizuocishanyongtu（genjuxianggangpanlifaincome tax special purposes commissioners v. pemsel [1891-1894] all er rep 28，“cishanxingzhi”deyongtukebaokuo：a.jiuzhupinkun；b.cujinjiaoyu；c.tuiguangzongjiao；d. chushangshuzhiwai，qitayouyiyushehuierjucishanxingzhidezongzhi – lirujiuzhuteshuzaihaizhongdeshouhaizhe，jiuzhubinghuan，jiuzhushentijizhinengcanzhangzhe，fangzhinvechu，baohuhuanjinghuojiaoqudeng）；

02suodelirundabufenbushiyuxianggangyiwaidifangshiyong；yiji

03gaixingyehuoyewushiguanchegaicishantuantimingwenguidingdezongzhishijingyingde，huoyuqiyouguandegongzuozhuyaoweimouxierenjinxingergaituantishiweigaidengrenshideliyiershelide，kehuojiaofulideshuidehuomian。

ciwai，shuiwuhuomianjinxianyushouzhongguoxianggangfayuansifaguanxiadecishantuanti，jiyuzhongguoxianggangchenglidecishantuantihuohaiwaicishantuantidexianggangjigou。ruotuantizhijiangqijuankuanzhuyaoshiyongyuxianggangyiwai，liruzuofuchizhongguoneidihuohaiwaidepinkunrenqunweimude，zebunengshouhuiyudi88tiaodehuomian。

慈善团体如希望获得免税的资格，则需要向中国香港税务局提交有关文件作出申请。而《税务条例》第 88 条下的税项豁免是香港法律下税务优惠的状态，并不是作为慈善团体的牌照或许可证。对于提交给税务局的账目及年报，慈善团体也应聘请合资格的专业审计师来进行，且年报的全部内容，包括慈善组织的所得捐赠、主要花费和支出等账目的明细，都应公开在税务局网站上，可以被公众随时查询审阅。也就是说，香港税务局可以根据慈善团体的变化及每年税务申报的具体情况进行复核及确认，税务豁免也可能会变更。（以上内容参考文献：《香港慈善团体介绍》，发表于2022年9月《商法》月刊专栏，作者：范丹丹，林朱律师事务所顾问律师）

genjubizhedejiansuo，xiaomijijinhuiyouxiangongsiqueshibeixianggangtequshuiwuju（inland revenue department）querenxiangyoumianjiaoshuicishanjigouzhizige。yejiushishuo，xiaomijijinhuijieshoulinbinjuanzengdegupiao，shidezaipaoshouxiaomi（1810 hk）gupiaoguochengzhongsuochanshengdelideshuikeyiyoutiaojiandidedaohuomian。danshi，dedaohuomianhouxiangguanshouru，zhishaoqizhongdedabufen，lilunshangxuyaozaixianggangtequancishanyongtuqushiyong。zuizhongshifouzaizhongguoxianggangshiyongbudeerzhi，dangenju2022niandexiaomigongsinianbao，zheijiaweiyuzhongguoxianggangde、cengjieshouchuangshourenleijunjuanzeng3.08yiguxiaomigupiao、jieshoulianhechuangshirenlinbinjuanzeng6000wanguxiaomigupiaodexiaomijijinhuicengzai2022nianxianglianheguonanminshujuanxianle10wanmeijin。

danzhidezhuyideshi，2023niandexiaomigongsinianbaozhongjiumeiyouzaitidaozheijiaweiyuzhongguoxianggangdexiaomijijinhui，zuihouyicipilujiushi2022nian。

受捐赠主体3：Bin Lin and Daisy Liu Family Foundation（美国加州的私人基金会）

shuohuilinbindeshoujuanzengzhutidetaolun。genjulinbinzaiweiboshangfachudeduiwaichengqing，2020nianqijiang1.2yiguxiaomigupiaojuanzengdaolejijinhui，qizhong6000wangujuanjilexiaomijijinhui，shangwenyijingyousuochanshu；ershengyu6000wangu，bizhetuice，henkenengshijinruleqianshubin lin and daisy liu family foundation。

genjuxiaomiciqianfabudegonggaoxinxi，bin lin and daisy liu family foundationshiyijiazaimeiguojiazhouchenglidesirenjijinhui。ergenjuzaimeiguosuogongkaideshejigaisirenjijinhuidexinxisuoxianshi，bin lin and daisy liu family foundationzai2023niandezongzichanwei$227,712,195；gongshidexinxihaixianshi，gaisirenjijinhuizai2023nianbingmeiyouduiwaijuanzengguokuanxiang。

meiguosirenjijinhuisuiranxiangshoushuiwushangdeyixieyouhui，dantongshiyeshoudaomeiguofalv、meiguoguoshuijudeyangejianguan，duicishanmude、cishanzhongleihecishanzuzhizigedouyoubijiaoyangedeyaoqiu，sirenjijinhuimeinianyeyaotianxiexiangdangfuzadeshourushenbaoyuxinxipilushuibiao，suoyi，bin lin and daisy liu family foundationcong2020nianqidebaoshuibiaozaiwangluoshangshikeyigongkaichaxunde。

genjuchayue，2020nianmo，bin lin and daisy liu family foundationjieshoudao5300wangudexiaomigupiao；2021nianmo，gaijijinhuiyoujieshoule6000wanguxiaomigupiao。

 

juchaxun，linbinzi2019nianjianchi1.2yiguzhihou，chengnuo5nianneibujianchi（2024niandejianchixingweichuwai）。yejiushishuo，bin lin and daisy liu family foundation2020nianzhi2021nianjianshoudaoyigong1.13yigu，dagailvjiushi2019nianlinbinjianchidegufen。bizheguanxindeshi，2021nianbin lin and daisy liu family foundationsuoshoudaode6000wanguxiaomigupiao，youshilaizihechuni？yuzhongguoxianggangdexiaomijijinhuiyouguanlianma？

yuzhongguoxianggangfagainianxiadecishantuanduileisi，meiguodesirenjijinhuideshelitongchangyeshichuyucishanjiagerenzhichicishanshiyedeyiyuan，yekeyiweiqitagongzhongliyidemudeersheli，biruzongjiao、jiaoyu、wenxuehekexue。

ercongmeiguoshuishangkan，sirenjijinhuishuyufeiyinglizuzhi（non-profit organization）deyigeleixingfenzhi。genju《meiguolianbangshuifadian》501(c)(3)zhongdemiaoshu，feiyinglizuzhikeyishirenhemeiguojingneihuomeiguojingwaidezuzhi。zhenduimanzushuifaguidingtiaojiandesirenjijinhui，juanzengrenzaishixianqigongyimubiaodetongshi，yekeyizaimeiguolianbang、zhouhedifangdeshuiwuchulizhongxiangyouyixiasandafangmiandeyouhui：

1meiguogecengjishuiwujiguanhuiduifuhezizhidesirenjijinhuideshuishoujinxingjuedabufendehuomian（lianbangcengmianbuchaoguo2%dexiaofeishui（excise tax）。

2duisirenjijinhuidejuanzengrenjiyuyidingchengdudeshuishoukouchuyudimian。

3youxiaoguihuameiguoyichanshui。zengyushui（gift tax）、yichanshui（estate tax）shimeiguochaogaojingzhigerenchulegerensuodeshuiwaibijiangmianlindeketi，qishuilvgaoda40%。2017nianmeiguoshuizhigaigejianglianbangyichanshui、zengyushuihejidaishui（generation-skipping tax）dezhongshenmianshuie（unified credit）xianshitishengzhimeirenyue1,200wanmeiyuan。ranergaimianshuieyoukenengyu2026nianhuifudao2018nianqiandeshuiping，ji600wanmeiyuanzuoyou。zaisirenjijinhuidejiagouxia，youyujuanzengrenyijingjiangzichanjuanzengjilesirenjijinhui，gaibufenzichancongfalishangbuzaiguishuyujuanzengren。suoyi，beijuanzengdezichanzaiweilaibuzaibeinarugaijuanzengrendeyichanfenezhong，jibuzhanyongjuanzengrendezhongshenmianshuie。yishangneirongcankaowenxian：《gaojingzhiquntiduoweiguihua：jiexisirenjijinhuidesheliheshuiwudongcha》，puhuayongdao，2022nian9yue27ri）。

zibenshichangyehao、gongyicishanshiyeyeba，zaifazhiheguizedekuangjiaxia，antoumingyuchengxindeyuanzequyunxing，yingdangshijibenyuanze。bizhebingfeizhongguoxianggangshuifa、meiguoshuifadezhuanjia，zhishiduiyixiehuizaisirencaifutongyongdegongjulvezhiyier，zanwufazuoguoyushenrudejiedu。jianglinbinjianchixiaomigupiaodexiangguanxinxizongjiechengxianchulai，jingongduzhepengyoumencankao，bingzaiyanxisirencaifulingyushijiaoliusuoyong。