摘要
为了深入贯彻落实新通过的《慈善法》,有必要全面、深入理解其内容,澄清模糊认识,完善缺陷和不足。针对《慈善法》在慈善含义、慈善信托、慈善信息公开、慈善服务、慈善组织投资、慈善税收、国际慈善等方面存在的问题,在适当的时机应当对《慈善法》予以修订或通过司法解释、实施细则等加以完善,使慈善法形成一个完整、有序、严谨、可行的法律体系。
In order to implement “The Charity Law”,it is necessary to have a profound knowledge of the law,clarify its ambiguous points and overcome its problems. In order to overcome these deficiencies in charity meaning, charita-ble trust, charity information disclosure, charity service, charity investment, charity tax and international charity, it's necessary to amend the law or give a judicial interpretation to it so as to build a complete set of legal system.
作者
李永军
LI Yongjun(Law of School, Liaocheng University, Liaocheng Shandong 252059 , Chin)
出处
《北京航空航天大学学报(社会科学版)》
2017年第3期35-40,共6页
Journal of Beijing University of Aeronautics and Astronautics:Social Sciences edition Edition
基金
山东省社会科学规划研究项目(15CFXJ06)
山东省法学会课题(SLS(2015)G49)
关键词
《慈善法》
慈善
慈善组织
捐赠
慈善信托
慈善税收
Charity Law
charity
charitable organization
donation
charitable trust
charity tax