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我国现行慈善体系在慈善组织定位、税收政策、尤其是监督体制等方面存在较多的问题,这些问题严重阻碍了我国现代慈善事业的发展。《我国慈善事业促进法》正在酝酿当中,该法应该科学定位慈善组织的性质,以公信力构建公益性非盈利组织税法体系,依法建立慈善事业监督机制,以促进我国慈善事业发展。
The current charity system in our country has many problems in the orientation of charity, the tax policy, especially the supervision system, which have seriously hindered the development of the modern charity in our country. The “Law on Promoting Philanthropy in China” is in the process of being brewed. This law should scientifically locate the nature of charitable organizations, establish a public welfare nonprofit tax law system with credibility and establish a charity supervision mechanism in accordance with the law so as to promote the development of charities in our country.