本文選題：慈善組織 + 立法　； 參考：《廣東財(cái)經(jīng)大學(xué)》2016年碩士論文

【摘要】：慈善組織,是指依法成立,以開展慈善活動(dòng)為宗旨的基金會(huì)、社會(huì)團(tuán)體、社會(huì)服務(wù)機(jī)構(gòu)等非營(yíng)利組織,它具有公益性、非營(yíng)利性、非義務(wù)性、非政府性四個(gè)基本特征,慈善組織在中國(guó)的發(fā)展需要專門的法律進(jìn)行規(guī)范,并且法律要追求正義價(jià)值,注重限權(quán)價(jià)值�！吨腥A人民共和國(guó)慈善法》作為我國(guó)首部慈善領(lǐng)域的專門法律,對(duì)慈善組織的相關(guān)問(wèn)題都做了詳細(xì)規(guī)定,相比于之前混亂的慈善立法環(huán)境,已經(jīng)取得了長(zhǎng)足的進(jìn)步,但此法還存在慈善組織登記準(zhǔn)入設(shè)置不合理、信息公開過(guò)于嚴(yán)格、評(píng)估制度不具體、稅收優(yōu)惠缺乏可操作性、慈善組織權(quán)利保護(hù)不健全等問(wèn)題。對(duì)此,域外慈善組織的立法強(qiáng)調(diào)建立慈善組織準(zhǔn)入的分級(jí)管理制、實(shí)行有限的信息公開制度、重視監(jiān)督的多元化、注重建立具體的稅收優(yōu)惠,為我國(guó)完善慈善組織立法完善提供了有力借鑒�；诖�,我國(guó)慈善組織立法應(yīng)該從以下幾個(gè)方面完善:合理設(shè)置慈善組織登記準(zhǔn)入制度、完善慈善組織監(jiān)管制度、細(xì)化慈善組織稅收優(yōu)惠制度、健全慈善組織權(quán)利保護(hù)制度等。
[Abstract]:A charitable organization refers to a non-profit organization, such as a foundation, a social organization and a social service organization, established in accordance with law with the purpose of carrying out charitable activities. It has four basic characteristics: public welfare, non-profit, non-compulsory and non-governmental. The development of charitable organizations in China needs special laws to standardize them, and the law should pursue the value of justice and pay attention to the value of limiting rights. The Charitable Law of the people's Republic of China is the first special law in the field of charity in China. The relevant issues of charitable organizations have been stipulated in detail. Compared with the chaotic legislative environment of charity before, great progress has been made. However, the law still has unreasonable registration access settings for charitable organizations, and information disclosure is too strict. The evaluation system is not specific, the tax preference is not operable, the right protection of charity organization is not perfect and so on. In this regard, the legislation of extraterritorial charitable organizations emphasizes the establishment of a hierarchical management system for the admission of charitable organizations, the implementation of a limited information disclosure system, the emphasis on the diversification of supervision, and the establishment of specific tax preferences. For our country to perfect the legislation of charitable organizations to provide a strong reference. Based on this, the legislation of charitable organizations in our country should be perfected from the following aspects: setting up the system of registration and admission of charitable organizations reasonably, perfecting the supervision system of charitable organizations, refining the preferential tax system of charitable organizations, perfecting the system of protecting the rights of charitable organizations and so on.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：D922.182.3

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 唐卓;非營(yíng)利組織及其在社會(huì)發(fā)展中的作用和存在的問(wèn)題[J];寧夏黨校學(xué)報(bào);2003年03期

2 蒙一丁;都業(yè)明;;社會(huì)組織構(gòu)建:調(diào)適國(guó)家與社會(huì)關(guān)系的重要資源[J];行政與法;2008年12期

3 范永華;;論政府與非政府組織合作伙伴關(guān)系的構(gòu)建[J];中外企業(yè)家;2011年11期

4 崔月琴;;轉(zhuǎn)型期中國(guó)社會(huì)組織發(fā)展的契機(jī)及其限制[J];吉林大學(xué)社會(huì)科學(xué)學(xué)報(bào);2009年03期

5 康宗基;莊錫福;;試論我國(guó)社會(huì)組織的發(fā)展與公民意識(shí)的培育[J];科學(xué)社會(huì)主義;2011年02期

6 韓勇;;社團(tuán)在構(gòu)建和諧社區(qū)中的角色分析[J];改革與開放;2006年09期

7 劉思彤;;我國(guó)NGO發(fā)展現(xiàn)狀及對(duì)策探析[J];環(huán)渤海經(jīng)濟(jì)w，

本文編號(hào)：1938463