This also shows that non-market activities through the activities of the income do not enjoy any form of tax incentives. Again in the distribution of profits of commercial enterprises in the distribution of profits from the legal form of mandatory restrictions. For social welfare enterprises, the existing regulations do not explicitly stipulate the quota of the investors ' right of income, but only require that "the net profit retained by the social welfare enterprise is mainly used for technological transformation, expanded reproduction, supplemental working capital and collective welfare and rewards ." The distributable surpluses of the agricultural cooperative may be returned or distributed to members in accordance with the volume of transaction between the member and the society, the capital contribution and the fund share as recorded in the member 's account, and the share of the co-operative common property mainly from the state financial subsidy and donations by others. Private schools to a certain extent, the distribution of profits facing a "self-restraint" rather than mandatory restrictions that "private school investors to obtain a reasonable return on the proportion of private schools by the Council, the board or other forms of decision-making bodies with reference to …show more content…
Members have the right to access to important information such as the statutes of the co-operatives, members ' lists, members ' general meetings or members ' general meetings, council meetings, resolutions of the board of supervisors, financial reports, and accounting books. Transparency of social welfare enterprises mainly aimed at government departments in charge of civil affairs departments at all levels has the right to jointly with the taxation, industrial and commercial organs of the area of social welfare enterprises annual inspection of the relevant documents, books, statements and other information for verification. The transparency of non-governmental educational institutions has more extensive supervision body. In addition to the government departments, the public has the right to know the critical matters such as the use of assets, financial management, educational level, educational quality, investment income and other important issues. The main non-transparency of the main body of supervision is also the government departments in the annual inspection of non-need to submit to the government agencies in charge of annual inspection reports, accounting reports and other