摘要
企业慈善捐赠是企业出于人道主义动机,资助慈善事业的社会活动。目前,我国企业慈善捐赠立法上存在一些缺失,主要包括:企业慈善捐赠属性无法律依据、立法上缺乏对捐赠企业及受捐者相关权利保障、企业摊捐及变相劝捐法律规范缺失。针对这些问题,立法上有必要予以完善:将企业慈善捐赠纳入社会保障体系;捐赠企业与受捐人的权利保障;三是立法上对企业摊捐、变相劝捐予以禁止,引导企业主动捐赠。
The corporation charitable donation is a social activities from humanitarian and supporting charity.At present,China＇s corporation charitable donation is of legislation deficiency,mainly including：no legal basis for the nature of corporate donation;no legislation of the rights protection for doner and donee;no regulation for apportioned contribution and disguised contribution persuasion. To addres,~, these problems,It is necessary to perfect the legislation： （1） the corporation charitable contribution may be included in the social security system, in legislation.（2）The rights of donor and donee must be protected by law.（3）the apportioned contribution and disguised contribution persuasion must be prohibited, guiding the voluntary contribution.
出处
《福建江夏学院学报》
2014年第2期57-62,共6页
Journal of Fujian Jiangxia University
基金
教育部人文社会科学研究规划基金项目(11YJA820053)
关键词
企业慈善
捐赠立法
社会保障
corporate charity
donation legislation
social security
