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Charitable Legislative Question Research Under The View Of Law And Economic

Posted on:2010-03-04Degree:MasterType:Thesis
Country:ChinaCandidate:N ZhaoFull Text:PDF
GTID:2166360272998377Subject:Law and Economics
Abstract/Summary:PDF Full Text Request
This article take the canonical parse and the empirical analysis as a foundation, take the optimization and the drive analysis as auxiliary by necessity and the matter which need to be concerned of the philanthropy as well as the charitable legislation to carry on the multianalysis.In the article the first part elaborated the Chinese philanthropy's past and the present. Since new China was established in 60 years, philanthropy's development is following the Chinese society's vicissitudes great change, has experienced four big stages: (1) 1949-1954 year adjustment and transformation stage. (2) 1954-1984 years fades extinguishes with the lag phase. (3) after 1984 revival and development phase. (4) the 1990s, the massive emergence's charitable activity summoned to be engaged in philanthropy's Specialized agency—folk Charity charitable organization's birth much. Symbolizes that mainland China's philanthropy passed through into a recent development time. Simultaneously it has analyzed some questions which the philanthropy faces: (1) The idea is obsolete. (2) The laws and regulations policy is imperfect. Although it had promulgated "Public utility To donate Law", and the State Council was clear in the related laws and regulations policy to the philanthropy contributes may enjoy the sum total tax-free preferential benefit, but, the laws and regulations policy was generally speaking imperfect already became the chief obstacle which has affected the Chinese philanthropy'development of internationalization and globalizes. (3) Charity charitable organization oneself exists cannot adapt weakness which the social development needs. (4) The present tax payment system can not be the promoter action to our country philanthropy. It discussed the legal system aspect issue with emphasis, the existing Chinese philanthropy policies and regulations still lagged the urgent need which develops in the philanthropy, lacks policies and regulations which the enough consummation the promotion Charity charitable organization develops; It has not formulated the state-level including the charitable voluntary worker's voluntary worker laws and regulations or the rule; It is weak regarding philanthropy management by supervision's policies and regulations surveillance dynamics, it does not favor Charity charitable organization's healthy development, also not favor the social public to understand the philanthropy, the participation philanthropy, the inspector general philanthropy, the promotion philanthropy's vigorous development.The second part has analyzed philanthropy's each integrant part from the economic view. Like wish or emotion, motion, subject, object, thing, way, system and so on. In addition from the view which third time assigned elaborated the necessity that good works regarding to the social economy. Because of the third assignment is people's kind of donation voluntarily, therefore its influence is widespread, it plays the role in the domain can not be compared by the market regulation and the government adjusts. Third time assignments need to speak the community responsibility, the rich people must put out their partial wealthy in the voluntary foundation, to helps the poor person to improve the life, the education and the medical condition. Only through these three assignments, we can construct a harmonious society. The primary assignment speaks the efficiency, second assignments say fairly, third assignments speak the community responsibility; this wealth view quite clear outlines the Chinese society's wealth to be now ideal.The third part, it introduced some area and national philanthropy development and the legislative situation, effective promotion philanthropy's methods and the law of some area and national which includes the American philanthropy of the folk leading specifically, British philanthropy of the government—folk partner, Canada philanthropy of the wish participation, Singapore philanthropy of the government leading, Hong Kong philanthropy of social multi-dimensional participation, Taiwan philanthropy of social welfare and so on. The fourth part, according to the analysis, it gives six aspect proposals for the question which legislates at present China: (1) we need to promotes the Charity charitable organization vigorous development policies and regulations. Between the government and the charitable public welfare organization there has been the complementarily and the respective distinctive quality, but, it is essential for regarding society's accord development. It should be clear about the bilateral partner relations through the agreement way. In order to enable both sides to form the benign interaction relations, suggested that may study from country's of Britain and Canada experiences, discusses establishes some basic criteria between the government and the charitable public welfare organization, and or other has these criteria by the agreement the binding force form to get down fixedly. The Charity charitable organization is the philanthropy operation subject, it doesn't mean that the government may stand by. (2) It needs to consummate the social charitable donation incentive mechanism the policies and regulations. The way our country existing solicits contributions compares with the advanced, developed, the specialization solicits contributions the mechanism overseas, also has quite big disparity, this has also hindered the efficiency and the mobilization strength solicits donations charitable to a certain extent. At present the multi-thread solicits donations also causes the enterprise and the citizen judges the respective male letter strength with difficulty. We may consider that experiment site carrying out solicits contributions the mechanism jointly gradually, raises the efficiency and the mobilization strength solicits donations. Certainly, when the fund which collects in the distribution point, we should establish the strict project evaluation organization and the verification flow, and we should follow publicly, fair, transparent, the effective principle. (3) It should encourage the policies and regulations which the charitable voluntary worker enterprise develops. It must raise the Charity charitable organization full time personnel's' vocational level, should not only take in-service staffs and the new mount guard personnel's vocational training, compiles the national unified Charity charitable organization staff straining teaching material as soon as possible, the formulation mount guard certificate inspection means that moreover the urgent need while is propagandizing the philanthropy important meaning, to improve the Charity charitable organization full-time workers social position vigorously, improves their economical treatment diligently, prominent should give the reward to the result. (4) It should strengthen the philanthropy management by supervision the policies and regulations. First consummates the social public announcement system. In aspect of social public announcement content and public announcement way, although our country's related laws and regulations have also made the specific stipulation, but compares our country with Hong Kong, Taiwan area, it also needs to go a step further refinement and the consummation. Second we should introduce folk non-seeking to make a profit positively the third party appraisal organization. The philanthropy society supervising mechanism mainly includes the surveillant, the inspector general content, and the inspector general way, to accept the institution. The surveillant already includes each social citizen, also includes the Line organization, the news media, as well as some folk non-seeking to make a profit appraisal organization. Obtains from the experiment site, introduces folk non-seeking to make a profit positively the third party appraisal organization, lets them appraise and the inspector general Charity charitable organization aspect plays the influential role. Does this, not only may save the related Government department in this aspect management by supervision energy, enhances the supervision organization the specialized degree and the supervision level, moreover is also advantageous to the promotion charitable profession male letter, better standard Charity charitable organization's operation. (5) It should enlarge the economic policy support dynamics. Regarding the tax preference policy's different object, the preferential policy is different, the tax preference proportion is excessively low, as well as the domestic capital enterprise and Foreign-funded enterprise's tax preference difference major problem, should give to solve as soon as possible. The suitable adjustment tax preference proportion arouses contributor's donation enthusiasm. It should implement the permission to be carried over to the following year is the way which the deferral arrives buckles, so-called is carried over to the following year the deferral to arrive at the buckle, was refers to permits individual or the enterprise surpasses the income tax to arrive in the past buckles the proportion quota part to carry on the public welfare donation deferral to the next year arrives at the buckle. (6) It should formulate the state-level charitable voluntary worker constitutive law or the volunteer serves the constitutive law. Objective which the standard voluntary worker or the volunteer organize from the law, recruits the voluntary worker either volunteer's condition, the renewal procedure, the voluntary worker or volunteer's right and the duty, the asset management and the use, the drive and the commendation, the legal liability and so on, the safeguard charitable voluntary worker's legitimate rights and interests.
Keywords/Search Tags:Philanthropy, Charitable legislation, Economic analysis, Effectiveness maximization
PDF Full Text Request
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