摘要
慈善事业的发展需要健全的法制。目前中国慈善事业发展陷入了法制欠完备的瓶颈期,慈善立法缺乏完整体系、慈善组织缺乏明确的法律地位、慈善捐赠税收优惠政策不合理等问题日益凸显,阻碍了慈善事业发展的步伐。关于慈善立法的完善,建议适时出台《慈善法》,确立慈善组织的独立法人地位,同时不断完善慈善税收优惠制度和慈善活动的具体立法规制。
Philanthropy requires complete legal system.At present,the development of charity steps into a bottleneck period for lack of rule of law,lacking a complete system of charity legislation,no clear legal status of charitable organizations,unreasonable charitable tax incentives and other issues become increasingly prominent.All of this impeded the pace of the philanthropy’s development.Therefore,China should be promulgated"Charity Law"as soon as possible,and constantly improve the legal system of charity,promoting philanthropy in China.
出处
《中南财经政法大学研究生学报》
2010年第6期142-146,共5页
Journal of the Postgraduate of Zhongnan University of Economics and Law
关键词
慈善事业
慈善组织
慈善立法
Philanthropy
Charitable Organizations
Charity Legislation
