从英美慈善募捐立法规制看我国慈善募捐立法的发展路径

The Development Path of Chinese Legislation of Charity and Collection Looking from American and British Legislation Rules of Charity and Collection

英美国家在慈善募捐立法方面取得了一些成功经验,主要体现在宽松的慈善组织准入机制、完善的慈善募捐监督法律机制、充分的税收慈善募捐激励机制等。针对当前我国慈善募捐立法存在法律制度结构不健全、双重监管模式缺乏有效性、公众参与度不够、募捐激励性法律规定有待完善等问题,借鉴英美立法经验,我国需要适当放宽慈善组织的准入门槛,加强慈善募捐的评级与公示,建立更为有效的慈善募捐激励制度,以此构建出我国慈善募捐立法的未来可持续发展路径。

American and British legislation rules of charity and collection have got some successful experiences,which are mainly reflected in its loose admittance mechanism of charity organization,faultless legal supervision mechanism of charity and collection,sufficient tax revenue incentive mechanism and so on. According to the problems such as current imperfect legal system of charity legislation,lack of effectiveness of the double supervision modes,insufficient public participation and imperfect incentive laws,we should use the experiences of American and British,legislation relax the barriers to entry of charitable organizations,strengthen the rating and public charity,establish an effective charity incentive system,in order to build the sustainable development path for charity legislation in China.