摘要
为了有利于尽快制定中国发展慈善亊业的基本法,可以对涉及发展慈善事业全局并需要在实践中继续探索完善的某些重大问题只作原则规定,待今后制定实施细则时再细化或根据情况不断修订。中国在完善慈善捐赠的税收优惠政策时,既要考虑对企业和个人慈善捐赠的激励性,提高免税比例,又应注意保护社会慈善资源的可持续发展,免税比例不宜太高。鉴于现阶段中国金融市场的状况,对公募慈善基金会和接受政府财政支持或社会捐赠的非公募慈善基金会应规定其资金结余额只能通过购买国家债券和存入银行专户来保值增值。待今后条件成熟时再象全国社会保障基金那样允许慈善基金结余额按一定比例投资于上市流通的证券投资基金、股票和信用等级在投资级以上的企业债、金融债等。
In order to make the fundamental law of the charity cause in China, the basic principles on the overall situation of the charity cause which demand continual exploration and integration can be regulated. Then it can be supplemented by the detailed implementation rules and be revised further with the changeable practices. When making the policies on tax preference, the government should focus on the stimulation on the beneficent contributions by individuals and enterprises, the increase of the exemption proportion, the protection of the sustainable development of social charity resources, and avoidance on too high exemption proportion as well. Given the situation of current financial market in China, the publicly collected trusts and non- publicly-collected ones supported by the governments~ finances and social contributions should be stipulated that their capital balance be maintained and accumulated by purchasing national bonds and putting in the special accounts in banks. When appropriate, some part can be invested in circulated trusts, stocks and enterprise and finical debts with investment level of credit in the market, which will be the same with national social security foundations.
出处
《江南大学学报（人文社会科学版）》
2007年第1期5-10,共6页
Journal of Jiangnan University：Humanities & Social Sciences Edition
关键词
慈善
政策法规
中国
charity
policies and rules
China
