抗击新冠疫情中定向捐赠相关法律问题探析

Analysing on the Legal Issues Related to Targeted Donation

定向捐赠属于慈善捐赠的范围,具有透明化、社会化、灵活性等诸多优点,但由于定向捐赠相关规定不是很完善以及实施中存在不规范的情况,使得定向捐赠在抗击新冠疫情中发挥重要作用的同时,也引起了广大民众对定向捐赠的质疑。为提升定向捐赠的规范化水平,应在明确定向捐赠法律概念的基础上,严格禁止捐赠人的利害关系人为受益人的定向捐赠;进一步强化定向捐赠协议的签订;进一步完善定向捐赠的税收优惠;进一步强化对定向捐赠的监管。

Targeted donation is a charitable donation,has many advantages such as transparency,socialization,flexibility,etc.Targeted donation has played an important role in Fighting COVID-19.However,due to imperfect and nonstandard of regulations on targeted donation,the general public has many doubts about the targeted donation.We should further enhance the standardization level of targeted donation in fighting COVID-19.On the basis of clarifying the legal concept of targeted donation,the Interested Party of the donor is strictly prohibited to be the donee of targeted donation;to further strengthen the signing of targeted donation agreements;to further improve tax incentives for targeted donations;to further strengthen the supervision of targeted donation.