北京行政学院学报
北京行政學院學報
북경행정학원학보
Journal of Beijing Administrative College
2014年
4期
102~105
,共null页
慈善事业法 慈善组织 慈善募捐 慈善监管
慈善事業法 慈善組織 慈善募捐 慈善鑑管
자선사업법 자선조직 자선모연 자선감관
charity law; charitable organization; charitable donations; charity regulation
我国慈善事业的发展迫切需要法律规范。慈善事业立法需要明确慈善法的定位、立法宗旨、法律原则、政府职责等基本理念,重点规范慈善组织制度,慈善捐赠、募捐与税收优惠制度,慈善信息公开与监管制度,处理好《慈善事业法》与《公益事业捐赠法》的关系。
我國慈善事業的髮展迫切需要法律規範。慈善事業立法需要明確慈善法的定位、立法宗旨、法律原則、政府職責等基本理唸,重點規範慈善組織製度,慈善捐贈、募捐與稅收優惠製度,慈善信息公開與鑑管製度,處理好《慈善事業法》與《公益事業捐贈法》的關繫。
아국자선사업적발전박절수요법률규범。자선사업입법수요명학자선법적정위、입법종지、법률원칙、정부직책등기본이념,중점규범자선조직제도,자선연증、모연여세수우혜제도,자선신식공개여감관제도,처리호《자선사업법》여《공익사업연증법》적관계。
The compelling needs for China＇ philanthropy is legal norms. The legislation of philanthropy should determine some basic concepts, such as, the orientation of charity law, the purpose of legislation, the general principle of law, the government function, focus on several systems, such as, the system of charitable organization, the system of charitable donations, the system of fund-raising for charity, the system of tax breaks, the system of information publication and regulation for charity, and cope properly with the relationship between the Charity Law and the Welfare Donations Law.
