慈善事业:香港经验及其启示

Philanthropy: the Experience of the Hong Kong and Its Enlightenment

慈善事业是构建社会主义和谐社会的重要一环。在这方面,香港的实践经验给我们提供了诸多有益的启示:一是香港有良好的慈善文化氛围;二是香港有清晰的慈善责任边界;三是香港有合理的慈善税收政策;四是香港的慈善组织有很好的运作能力;五是香港民众有良好的慈善意识。要推动内陆慈善事业的发展,借鉴香港的经验势在必行:一是要正确界定政府与民间的慈善责任边界;二是要科学设计旨在激励公民慈善动机的税收政策;三是提高慈善组织的运营管理水平;四是要积极培育公民的慈善意识。

Philanthropy is a significant part of constructing a harmonious socialist society. In the aspect of philanthropy, the prac- tical experience of Hong Kong provides us much useful enlightenment. Firstly, Hong Kong owns good cultural atmosphere of phi- lanthropy. Secondly, Hong Kong has a clear edge of philanthropic responsibility. Thirdly, Hong Kong owns reasonable philan- thropic tax policies. Fourthly, philanthropic organization of Hong Kong has great operation capability. Lastly, Hong Kong resi- dents have good philanthropic consciousness. Therefore, it is imperative to improve the development of Chinese philanthropy by using the experience of philanthropy from Hang Kong, for instance, judging the edge of philanthropic responsibility among the government and civics correctly ; formulating tax policies that aim at stimulating the motivations of civil philanthropy scientifically ; improving the operational management level of philanthropic organization; and fostering the sense of civil philanthropy positively.