金砖四国慈善组织准入制度比较研究

A Comparative Study on the Charity Admittance Systems in BRICS Countries

为优化中国慈善事业相关法律制度体系,增强民间对外交往的互信合作,文章对巴西、俄罗斯、印度和南非等金砖四国慈善组织准入制度进行比较研究。通过梳理各国慈善组织相关法律、法人登记、慈善属性认定方面的制度及初步探索执行情况,可发现金砖四国法律体系建构在时间、分散管理主体、宽松准入环境方面存在共性,同时在法律构成、侧重领域和执行效果等方面存在差异性。不同特性的产生受到政治、法律、文化、环境及组织特征的影响。文章认为,参考金砖四国实践,中国应拓宽法定慈善活动领域,提升地方政府在慈善治理体系中的主体地位,完善现有慈善组织类型构架,建立以税收减免为代表的支持性政策体系,并搭建金砖国家慈善组织合作网络。

In order to optimize the legal system for charities in China and enhance mutual understanding and trust in the charity sector,this paper makes a comparative study on the admittance systems of charities in BRICS countries except China,namely,Brazil,Russia,India and South Africa.After sorting out the relevant laws,the legal forms for registration,and the admittance system of charitable status in each country,and briefly exploring the implementation of such systems,it finds that the BRICS countries have commonalities in the development of the legal system,the decentralized management,and the loose access policies.However,due to varied political,legal and cultural environments as well as organizational characteristics,there are also differences in the legal composition,priorities,and the effectiveness of implementation.Referring to the context of other BRICS countries,China shall broaden the scope of legal charitable activities,strengthen local governments role on charity governance,expand the existing scope of the charity type,establish supportive mechanisms centered on tax incentives,and construct the collaboration network of charities across BRICS countries.