论我国慈善组织立法的完善

发布时间：2018-05-26 18:39

本文选题：慈善组织 + 立法　；参考：《广东财经大学》2016年硕士论文

【摘要】：慈善组织,是指依法成立,以开展慈善活动为宗旨的基金会、社会团体、社会服务机构等非营利组织,它具有公益性、非营利性、非义务性、非政府性四个基本特征,慈善组织在中国的发展需要专门的法律进行规范,并且法律要追求正义价值,注重限权价值。《中华人民共和国慈善法》作为我国首部慈善领域的专门法律,对慈善组织的相关问题都做了详细规定,相比于之前混乱的慈善立法环境,已经取得了长足的进步,但此法还存在慈善组织登记准入设置不合理、信息公开过于严格、评估制度不具体、税收优惠缺乏可操作性、慈善组织权利保护不健全等问题。对此,域外慈善组织的立法强调建立慈善组织准入的分级管理制、实行有限的信息公开制度、重视监督的多元化、注重建立具体的税收优惠,为我国完善慈善组织立法完善提供了有力借鉴。基于此,我国慈善组织立法应该从以下几个方面完善:合理设置慈善组织登记准入制度、完善慈善组织监管制度、细化慈善组织税收优惠制度、健全慈善组织权利保护制度等。
[Abstract]:A charitable organization refers to a non-profit organization, such as a foundation, a social organization and a social service organization, established in accordance with law with the purpose of carrying out charitable activities. It has four basic characteristics: public welfare, non-profit, non-compulsory and non-governmental. The development of charitable organizations in China needs special laws to standardize them, and the law should pursue the value of justice and pay attention to the value of limiting rights. The Charitable Law of the people's Republic of China is the first special law in the field of charity in China. The relevant issues of charitable organizations have been stipulated in detail. Compared with the chaotic legislative environment of charity before, great progress has been made. However, the law still has unreasonable registration access settings for charitable organizations, and information disclosure is too strict. The evaluation system is not specific, the tax preference is not operable, the right protection of charity organization is not perfect and so on. In this regard, the legislation of extraterritorial charitable organizations emphasizes the establishment of a hierarchical management system for the admission of charitable organizations, the implementation of a limited information disclosure system, the emphasis on the diversification of supervision, and the establishment of specific tax preferences. For our country to perfect the legislation of charitable organizations to provide a strong reference. Based on this, the legislation of charitable organizations in our country should be perfected from the following aspects: setting up the system of registration and admission of charitable organizations reasonably, perfecting the supervision system of charitable organizations, refining the preferential tax system of charitable organizations, perfecting the system of protecting the rights of charitable organizations and so on.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.182.3

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