摘要
2008年5月12日四川汶川发生大地震,随之而来,我国及世界各国掀起了史无前例的范围广大、数额巨大的捐赠活动。公益捐赠不仅可以实现捐赠人善良美好的愿望,也给家园破碎、失去亲人的灾区人民送去了温暖和慰籍。与此同时,捐赠引发的系列问题却又进入人们的思考:如对公益捐赠款物利用和发放的监督、空头捐赠以及捐赠的税收等。因此,探讨公益捐赠的法律属性,从公益捐赠的定义入手,先归纳公益捐赠所具备的法律性质,再论证公益捐赠的法律关系所具有的必备要素,对于正确认识和解决上述问题至关重要。
The earthquake broke out in Wenchuan on May 12th, 2008. After that, donation of vast scope and huge amount was made domestically and globally. The donor may realize his kind and fine wish by commonweal donation, calefaction can also be carried to the people of affected area, meanwhile, some questions caused by donation come into the consideration, such as the supervision to the contribution, false contribution and tax and so on. Basing on the concept of the the legal habitude of donation, the writer sums up the habitude of donation, and demonstrates the necessary elements of its legal relationship.
出处
《安徽警官职业学院学报》
2008年第6期36-39,共4页
Journal of Anhui Vocational College of Police Officers
关键词
捐赠
性质
诺成
构成要素
权利义务
donation
habitude
promise
elements
right and obligation
