本文選題：慈善內(nèi)涵 + 慈善稅收政策　； 參考：《東北大學(xué)》2011年碩士論文

【摘要】：慈善事業(yè)是社會矛盾的潤滑劑,在救危扶困、平衡分配差距,維護社會公平正義、實現(xiàn)社會和諧方面有其特殊的作用。許多發(fā)達國家和地區(qū)的經(jīng)驗表明,在市場調(diào)節(jié)和政府調(diào)節(jié)的“真空地帶”,可以發(fā)展民間慈善事業(yè)來化解諸多社會問題,促進經(jīng)濟社會協(xié)調(diào)發(fā)展。慈善事業(yè)是均衡財富流向、縮小貧富差距的一種社會公益事業(yè),也是人類愛心的生動表現(xiàn),是社會文明與進步的重要標志。由于我國慈善事業(yè)發(fā)展起步晚,相應(yīng)的法律法規(guī)不完善,造成了我國國民的慈善捐助積極性不高,慈善事業(yè)發(fā)展緩慢。中國的慈善事業(yè)與美國相比,無論在文化基礎(chǔ)、組織機構(gòu)、稅收鼓勵政策與監(jiān)督管理制度方面都存在較大差距。 本文通過對中美慈善主要法律制度進行比較分析,發(fā)現(xiàn)我國慈善法律制度方面的不足,進而提出一些完善我國慈善法律制度的構(gòu)想。 第一部分：慈善法律制度概述。這部分是對慈善的概述,從慈善的概念出發(fā),對與慈善相關(guān)的概念進行辨析,以及對慈善的法律特征進行闡述,最后評述國際慈善事業(yè)的發(fā)展以及取得的重要成果和我國慈善歷史發(fā)展與法律體系。 第二部分：慈善主體運行機制比較。首先分析我國慈善捐贈,慈善機構(gòu)運行機制以及志愿者服務(wù),之后分析了支撐美國慈善運行的三大體系即慈善基金會的分類操作,提供多元化服務(wù)的非營利組織以及全民志愿服務(wù),最后總結(jié)出從美國經(jīng)驗中獲得的關(guān)于慈善主體運行機制方面的經(jīng)驗。 第三部分：慈善稅收優(yōu)惠政策比較。首先分析在我國的法律制度中關(guān)于慈善稅收方面的一些原則性規(guī)定和傾向,之后用圖表總結(jié)出十幾年來我國慈善稅收制度的歷史沿革。然后對美國慈善稅收優(yōu)惠政策進行評析和總結(jié),最后總結(jié)我國在慈善稅收方面需要改進的制度。 第四部分：慈善監(jiān)督法律制度比較。首先,對我國慈善監(jiān)管方面的法律及現(xiàn)狀進行概述,之后從宏觀和微觀方面進行分析存在的問題。接下來對美國的慈善監(jiān)管制度從首席檢察官制度、稅務(wù)局統(tǒng)計以及行業(yè)組織內(nèi)部評價機制方面進行系統(tǒng)考量,最后提出我國在慈善監(jiān)管法律制度方面完善的建議。 第五部分：完善我國慈善法律制度的構(gòu)想。本部分提與美國的慈善法律制度進行比較之后對于完善我國慈善領(lǐng)域法律制度的構(gòu)想。 第六部分：總結(jié)。對中美慈善法律制度進行高度概括,然后總結(jié)我國在慈善領(lǐng)域的法律制度的發(fā)展方向。 總之,目前制約我國慈善事業(yè)發(fā)展的瓶頸在于慈善立法方面的缺失,對于慈善法律方面的研究對于改善民生,縮小貧富差距構(gòu)建和諧社會不僅需要而且緊迫。
[Abstract]:Charity is the lubricant of social contradiction, which plays a special role in saving danger, balancing distribution gap, maintaining social fairness and justice, and realizing social harmony. The experience of many developed countries and regions shows that in the "vacuum zone" of market regulation and government regulation, folk philanthropy can be developed to resolve many social problems and promote the coordinated development of economy and society. Philanthropy is a kind of social commonweal undertaking which balances the flow of wealth and narrows the gap between rich and poor. It is also a vivid expression of human love and an important symbol of social civilization and progress. Due to the late development of charity in China and the imperfect laws and regulations, the enthusiasm of charity donation is not high and the development of charity is slow. Compared with the United States, there is a big gap between China's philanthropy and the United States in terms of cultural foundation, organization, tax incentive policy and supervision and management system. Through the comparative analysis of the main legal systems of charity in China and the United States, this paper finds out the deficiencies in the legal system of charity in our country, and then puts forward some ideas to perfect the legal system of charity in China. Part one: Overview of Charitable legal system. This part is an overview of charity, from the concept of charity, the concept of philanthropy related to the analysis, as well as the legal characteristics of charity are expounded. Finally, it reviews the development of international philanthropy and its important achievements as well as the historical development and legal system of charity in China. The second part: the comparison of the operation mechanism of charity subject. First of all, it analyzes the charity donation, the mechanism of charity organization and volunteer service in China, and then analyzes the classified operation of charitable foundation, which is the three systems that support the charity operation in the United States. Non-profit organizations that provide diversified services as well as national voluntary services, and finally summarize the experience gained from the experience of the United States on the operational mechanism of charitable subjects. The third part: the comparison of charitable tax preferential policies. This paper first analyzes some principles and tendencies of charitable taxation in our country's legal system, and then sums up the history and evolution of our country's charitable tax system in the past ten years. Then it analyzes and summarizes the preferential tax policy of charity in the United States, and finally summarizes the system that our country needs to improve in the aspect of charity tax. The fourth part: the comparison of the legal system of charity supervision. Firstly, it summarizes the law and current situation of charity supervision in China, and then analyzes the existing problems from macro and micro aspects. In the end, the author gives some suggestions on how to improve the legal system of charity supervision in China, including the chief procurator system, tax bureau statistics and the internal evaluation mechanism of trade organizations. The fifth part: the conception of perfecting the legal system of charity in our country. This part puts forward the conception of perfecting the legal system of charity in our country after comparing with the charity legal system of America. Part VI: summary. This paper summarizes the philanthropic legal system of China and America, and then summarizes the development direction of China's legal system in the field of charity. In a word, the bottleneck that restricts the development of charity in our country at present lies in the lack of charity legislation. The research on charity law is not only necessary but also urgent to improve people's livelihood and narrow the gap between rich and poor to build a harmonious society.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D632.9;D971.2

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