从社会组织到慈善组织:制度衔接及其立法完善

From Social Organizations to Charitable Organizations:System Connection and Legal Amendment

《慈善法》为了实现从社会组织到慈善组织的制度衔接,不仅系统性地规定了“登记”和“认定”两种类型的程序规则,而且还赋予了慈善组织慈善募捐和税收优惠两项重要的实体权利,以期引导更多的社会组织登记认定为慈善组织。然而,在经过多年的实践之后,慈善组织登记认定的情况却远未达到立法者的预期,其数量不仅只占社会组织总数的约1.16%,而且其增速也呈现出逐年下降的态势。究其原因,《慈善法》虽然在规范层面上赋予了慈善组织慈善募捐权(利)和税收优惠权(利)这两项重要的实体权利,但在实践层面上要真正获取慈善募捐资格和税收优惠资格则依然较难,由此也就降低了社会组织登记认定为慈善组织的意愿。有鉴于此,《慈善法》在未来的修改中应当完善慈善组织慈善募捐和税收优惠立法,通过保障其实体权利的方式推动慈善组织的发展。

For social organizations to form a system connection from charitable organizations,Charity Law systematically provides two procedural rules including registration and recognition,and gives charitable organizations two substantial rights including charitable collection and tax privilege,so as to lead more social organizations to be registered or recognized as charitable organizations.However,after years of practice,the situation of registration and recognition of charitable organizations is far away from legislators’expectations.Charitable organizations not only account for about 1.16%of social organizations,but show a declining trend year by year.The underlying reason is that as Charity Law gives charitable organizations two substantial rights on charitable collection and tax privilege in legislation,it is difficult for charitable organizations to obtain the qualification for charitable collection or tax privilege in practice,thus the will to be registered or recognized as charitable organizations of social organizations is lowered.As a result,it is necessary to improve the legislation on charitable collection and tax privilege for charitable organizations in the future amendment on Charity Law,in order to promote charitable organizations by guaranteeing their substantial rights.