慈善伦理建构的制度困境与破解路径

On System Predicament and Path of Charity Ethics Construction

合理的制度设计,尤其是健全的约束机制或善法之治,是现代慈善伦理的制度保障,有利于促进慈善事业的健康发展.以往与慈善相关的法律制度存在立法内容不甚完善、慈善组织主体地位和独立性欠缺、税收减免制度不甚合理等问题,成为慈善伦理建构中面临的制度尴尬.基于法律不完备的问题,需要制定完善的慈善法律体系以规范整个社会的慈善行为;基于慈善组织公信力问题,准入机制与监督机制必不可少;基于税收制度的不完善问题,应该建立完善的税收优惠激励机制.注重慈善立法的完备性、协调性与可操作性,提升社会慈善组织公信力,促进公众的慈善参与热情,有效地建构现代慈善伦理,促进社会公平正义.

The reasonable system design, especially the sound restraint mechanism or good law, is the system safeguard of modern charity ethics, which is advantageous in promoting the development of charity. Legislation to be perfect, charitable organizations subject position and lack of independence, tax relief system unreasonable problems exist in the previous charitable legal system, has become?the institution embarrassment in the process of charity ethics construction. Based on incomplete legal problems, it’s better to develop the national charity law?with guidance and system, which can regulate the social philanthropy. Based on the credibility of the charitable organization, the access mechanism and supervision mechanism is essential. Based on the incomplete tax system, we should build perfect preferential tax incentive mechanism. Focus on the integrity of the charity legislation, coordination and operability, enhance the credibility of social charity organizations to promote public participation in charitable enthusiasm, and effectively construct the modern charity ethics, promote social fairness and justice.