中国慈善立法：历史、现状及建议

History and Status of Chinese Charity Legislation and Ponder Proposal

中国慈善立法,从历史到现实都已有实践。历史上,民国政府有过三十余年的慈善立法实践,颁行了一系列关于慈善团体监管、慈善捐赠与褒奖、慈善税收优惠的法律法规,形成了继受与移植兼容、鼓励与控制并行的两大特点。现实中的慈善立法实践是在改革开放以后,国家与地方政府出台若干与慈善相关的法律法规,然而这些法律法规存在的问题与缺陷,已无法适应中国慈善事业快速发展的需要,亟需开展慈善基本法立法。新的慈善基本法迫切需要处理好基本法与其他各部门法关系;明确慈善组织的独立法人地位;理顺慈善组织和政府的关系等。在立法内容与方式上,要从理论上弄清楚"慈善"的概念和基本定位;学习外国的先进经验;吸纳本民族的优良传统;同时应实行开门立法,打破依靠部门立法和地方立法的局限,让慈善基本法立法公开透明,让公众参与。

Chinese charity legislation have already practice from history to reality. Historically, the government of the Republic of China had over thirty years of charity legislation practice, and en- acted a series of charity supervision, charitable donations and praise, charitable tax incentives laws and regulations, forming the reception and transplant compatibility, encourage and control parallel two characteristics. After the reform and opening up, the charity legislation practice began in China. The state and local government have introduced a number of charity- related laws and regulations, but these problems and defects of existing laws and regulations have been unable to adapt the rapid development of Chinese philanthropy. So it＇ s an urgent need to carry out charitable basic legisla- tion. New Charity Basic need to deal with the relationship between the Basic Law and other depart- ments laws, and need to clear charity organization independent legal status and rationalize the rela- tionship between charities and government, etc.