中美慈善法律制度比较研究

发布时间：2018-05-17 06:28

本文选题：慈善内涵 + 慈善税收政策　；参考：《东北大学》2011年硕士论文

【摘要】：慈善事业是社会矛盾的润滑剂,在救危扶困、平衡分配差距,维护社会公平正义、实现社会和谐方面有其特殊的作用。许多发达国家和地区的经验表明,在市场调节和政府调节的“真空地带”,可以发展民间慈善事业来化解诸多社会问题,促进经济社会协调发展。慈善事业是均衡财富流向、缩小贫富差距的一种社会公益事业,也是人类爱心的生动表现,是社会文明与进步的重要标志。由于我国慈善事业发展起步晚,相应的法律法规不完善,造成了我国国民的慈善捐助积极性不高,慈善事业发展缓慢。中国的慈善事业与美国相比,无论在文化基础、组织机构、税收鼓励政策与监督管理制度方面都存在较大差距。本文通过对中美慈善主要法律制度进行比较分析,发现我国慈善法律制度方面的不足,进而提出一些完善我国慈善法律制度的构想。第一部分：慈善法律制度概述。这部分是对慈善的概述,从慈善的概念出发,对与慈善相关的概念进行辨析,以及对慈善的法律特征进行阐述,最后评述国际慈善事业的发展以及取得的重要成果和我国慈善历史发展与法律体系。第二部分：慈善主体运行机制比较。首先分析我国慈善捐赠,慈善机构运行机制以及志愿者服务,之后分析了支撑美国慈善运行的三大体系即慈善基金会的分类操作,提供多元化服务的非营利组织以及全民志愿服务,最后总结出从美国经验中获得的关于慈善主体运行机制方面的经验。第三部分：慈善税收优惠政策比较。首先分析在我国的法律制度中关于慈善税收方面的一些原则性规定和倾向,之后用图表总结出十几年来我国慈善税收制度的历史沿革。然后对美国慈善税收优惠政策进行评析和总结,最后总结我国在慈善税收方面需要改进的制度。第四部分：慈善监督法律制度比较。首先,对我国慈善监管方面的法律及现状进行概述,之后从宏观和微观方面进行分析存在的问题。接下来对美国的慈善监管制度从首席检察官制度、税务局统计以及行业组织内部评价机制方面进行系统考量,最后提出我国在慈善监管法律制度方面完善的建议。第五部分：完善我国慈善法律制度的构想。本部分提与美国的慈善法律制度进行比较之后对于完善我国慈善领域法律制度的构想。第六部分：总结。对中美慈善法律制度进行高度概括,然后总结我国在慈善领域的法律制度的发展方向。总之,目前制约我国慈善事业发展的瓶颈在于慈善立法方面的缺失,对于慈善法律方面的研究对于改善民生,缩小贫富差距构建和谐社会不仅需要而且紧迫。
[Abstract]:Charity is the lubricant of social contradiction, which plays a special role in saving danger, balancing distribution gap, maintaining social fairness and justice, and realizing social harmony. The experience of many developed countries and regions shows that in the "vacuum zone" of market regulation and government regulation, folk philanthropy can be developed to resolve many social problems and promote the coordinated development of economy and society. Philanthropy is a kind of social commonweal undertaking which balances the flow of wealth and narrows the gap between rich and poor. It is also a vivid expression of human love and an important symbol of social civilization and progress. Due to the late development of charity in China and the imperfect laws and regulations, the enthusiasm of charity donation is not high and the development of charity is slow. Compared with the United States, there is a big gap between China's philanthropy and the United States in terms of cultural foundation, organization, tax incentive policy and supervision and management system. Through the comparative analysis of the main legal systems of charity in China and the United States, this paper finds out the deficiencies in the legal system of charity in our country, and then puts forward some ideas to perfect the legal system of charity in China. Part one: Overview of Charitable legal system. This part is an overview of charity, from the concept of charity, the concept of philanthropy related to the analysis, as well as the legal characteristics of charity are expounded. Finally, it reviews the development of international philanthropy and its important achievements as well as the historical development and legal system of charity in China. The second part: the comparison of the operation mechanism of charity subject. First of all, it analyzes the charity donation, the mechanism of charity organization and volunteer service in China, and then analyzes the classified operation of charitable foundation, which is the three systems that support the charity operation in the United States. Non-profit organizations that provide diversified services as well as national voluntary services, and finally summarize the experience gained from the experience of the United States on the operational mechanism of charitable subjects. The third part: the comparison of charitable tax preferential policies. This paper first analyzes some principles and tendencies of charitable taxation in our country's legal system, and then sums up the history and evolution of our country's charitable tax system in the past ten years. Then it analyzes and summarizes the preferential tax policy of charity in the United States, and finally summarizes the system that our country needs to improve in the aspect of charity tax. The fourth part: the comparison of the legal system of charity supervision. Firstly, it summarizes the law and current situation of charity supervision in China, and then analyzes the existing problems from macro and micro aspects. In the end, the author gives some suggestions on how to improve the legal system of charity supervision in China, including the chief procurator system, tax bureau statistics and the internal evaluation mechanism of trade organizations. The fifth part: the conception of perfecting the legal system of charity in our country. This part puts forward the conception of perfecting the legal system of charity in our country after comparing with the charity legal system of America. Part VI: summary. This paper summarizes the philanthropic legal system of China and America, and then summarizes the development direction of China's legal system in the field of charity. In a word, the bottleneck that restricts the development of charity in our country at present lies in the lack of charity legislation. The research on charity law is not only necessary but also urgent to improve people's livelihood and narrow the gap between rich and poor to build a harmonious society.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D632.9;D971.2

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