What is the philosophy of Tulkus?
State Religious Affairs Bureau Order No. 5:  Order No. 5 states that a Reincarnation Application must be filed by all Buddhist temples in that country before they are allowed to recognize individuals as tulkus (reincarnated teachers). Reincarnation: Reincarnation is the philosophical or religious concept that an aspect of a living being starts a new life in a different physical body or form after each biological death.
Reincarnation