Research On Charity Legislation Issues In China

Research on Charity Legislation Issues in China——base on the view of law and economicThe act of charity is expanding rapidly in China with the frequency occurrence of natural disasters and urgent incidents in recent years, which actually promotes the transformation of charity formalism from traditional empiricism scope to modern law framework. Though many prominent achievements have been made, there are still lots of problems, specifically the lack of charity political institution and backwards of charity legislation, restricting the act of charity development in China.In the first part of this thesis, the author elaborates the status quo of charity and the unsolved issues in China. (We can safely say that) the cause of charity has yielded gratifying achievements recently, especially in areas such as exploiting charity resources, establishment charity organizations, completion of charity legitimacy, publicizing of charity notion and construction of coordination system among charity organizations, eta. Take the scale-up charity resources for example, both donation total flow and exploited human resources have good performances. The donation money breaks through 100,000,000,000 RMB, and the volunteer service scale makes great progress. Also, the charity organizations increase in vast scale. Both the government and news media promote to reinforce publicity of charity. All kinds of charity activities have been carried out one by another throughout the whole country. Even the construction of coordination mechanism among charity organizations has been initiated. The cause of charity in China has been lagging behind that of developed countries; especially the charity legislation is far from the needs called by the act of charity. In China, there is still no unifying basic law in this field. The hard fact is that the related regulations are dispersed in different ranking law and regulations, and these law and regulations may even conflict with each other. In conclusion, misplacement, deficiency and related institution incompatibility in the legitimacy of charity are still big problems until today.In the second part, the author analyzes the two most important main body, charity organization and donation counterparts, on economical perspective. (With the language of economics,)In public goods supply, charity organizations have the advantage of low manufacturing costs and interest motivation to cover up'government failure'and'market failure', becoming the third distributing main body/functioning carrier, attributing to the volunteering and non-profitable character of charity organizations. Government-background organizations dominate this special'market', which is due to dual command institutions and selective tax-free preferences. Most of charity resources are concentrated in the hands of these organizations, however they do not have so many manpower and projects to exploit this resources completely. On the contrary, non-governmental charity organizations have great difficulties to win public trust for their legal identity, even some folk charity organizations with professional knowledge and/or good projects have no charity funds support, which leads to the imbalance and inefficiency of charity resource distribution market. Enterprises comprise the main force of donation camp in China. High costs, low profits and high risks are the status circumstances surrounding donating enterprises in China. Mainly three reasons account for this: the enterprises holding old-fashion notion of charity, non-operating charity tax favorable policy and inadequacy of charity market development.In the third part, the author presents international charity legislation conventions and items, and the author also concludes the general features of charity in typical countries. Internationally, charity legislations are classed into two catalogues, concentrated and divided mode. The former appeared later but it is becoming the main stream for charity legislation. No matter which concrete mode to take, the regulations mostly includes: i) definition of'charity','charity organization','the cause of charity'; ii)charity-tax related regulations; iii) charity public offering institutions; iv)policy support for the cause of charity; v) charity volunteer provision; vi) charity public trust provision, and eta.In the fourth part, according to the discussions above, the author proposes countermeasure policies and suggestions to tackle the issues in charity legislation in China in two aspects: Firstly, one comprehensive charity basic law has to be established, which should be of a concentrated framework, the contents should play a major role in regulating charity activities. At the same time, this charity regulations should be in harmony with the current charity laws, more specifically this law should comprises the clauses of《the utility and donation law》.Secondly, the supplement of related measures, specially the concrete embodiment of tax-related policies, should be executed. More precisely, this means to define favorable policies for goods donation and labor donations, to expand the tax-free scope, to simplify the application procedures for charity tax abatement, and to raise the operation feasibility for favorable tax abatement. All these steps shall support the effective implementation of'charity basic law'.