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我国已明确将慈善事业纳入社会保障体系及支持其发展的宏观政策取向,中央和部分省市地方都出台了慈善促进系列措施,并取得了积极成效。但由于之前缺乏科学理念支撑,导致慈善促进尚未能发挥预期效果。本文通过剖析研讨我国慈善促进存在的问题,从慈善自身规律出发,结合《慈善法》的实施背景,建构慈善促进的理念体系,并从税费减免、互联网募捐的适度放开与依法实施等方面提出完善我国慈善促进法规政策的建议。
China has explicitly included charities in the social security system and the macro-policy orientation that supports its development. A series of charity promotion measures have been promulgated by the central government and some provinces and cities and have achieved positive results. However, due to the lack of support for scientific concepts before, charity promotion has not yet achieved the desired results. Based on the analysis of the problems of charity promotion in our country, starting from the principle of charity, combining with the implementation background of “Charity Law”, this paper constructs the concept system of charity promotion. From the tax relief, the moderation of internet fund-raising and the implementation according to law Put forward suggestions on improving China’s charity laws and regulations.