摘要
以慈善捐赠事业为主要内容的"第三次分配"在促进我国财富分配的社会公平、增强社会凝聚力和构建和谐社会等方面发挥着十分重要的作用。所谓"第三次分配"是指个人或企业出于自愿,把可支配收入的一部分捐赠出去,建立社会救助、民间捐赠、慈善事业、志愿者行动等多种形式的制度和机制,以实现社会财富的重新配置。近年来,我国慈善事业虽然有了很大发展,但与国外慈善事业发达国家相比,差距仍然很大。"第三次分配"具有民间自发性,但这并不表明政府是无所作为的。政府的作用主要是通过立法加强"第三次分配"的引导,为其创造一个宽松的法制环境,这也是政府义不容辞的责任。而在加强"第三次分配"的法律引导方面,应当充分发挥包括民间法、民法、国家政策法在内的法律的协同调整作用。
The third allocation with the main content of charity business plays an important role in promoting the social fairness of wealth allocation in our country and enhancing the social cohesion and constructing a harmonious society. The so-called third allocation refers to the voluntary donation of their controllable partial income by individuals or companies, the establishment of many kinds of system and mechanisms such as social help, folk donation, charity business and volunteer activity, which is to implement the reconfiguration of social wealth. Although our charity business has made great progress in recent years, the big gap still exists compared with other countries with good charity business. The third allocation has spontaneous property, but it does not mean the government maks no efforts. The government function is to enhance the guide of the third allocation by legislation and make loose legal environments, which is also the government responsibility. With respect to strengthening the law guide of the third allocation, the law cooperation adjustment function including folk law,civil law,country's promotion law should be exercised.
出处
《河北法学》
CSSCI
北大核心
2008年第7期67-72,共6页
Hebei Law Science
关键词
第三次分配
民间法
税制环境
间接干预
third allocation
popular law
tax system environment
indirect intervention