| Along with the transformation of social structure and the change of economic system, people are losing the asylum of their traditional system in work and life, and other aspects. Facing the situation of the gini coefficient is continuously increasing, and the social security system is not perfect, the natural disasters often happens, charity career can be the powerful supplement of social security system, reduce the gap between rich and poor, promote the construction of the harmonious society, the charity career gradually gains the attention of government and social members. Charity was not only affected by the public and the government's attention, the reality of the conditions for the development of the cause of the charity also provide strorg envirenment. The separate of social secuity system provide the development of charity career that is out of the system space. The change of government management means and separate of the state and society, they provide the cultivating the ideal soil for the development of charity career. The national economy since the reform and opening-up, more and more people enter into the rich strata, it also provides favorable factors for charities. At the same time, social environment has also improved, and the public to develop charity calls is increasing day by day. Low-income groups hope that they can get social help through the development of charity career, high income groups who have the ability to help others need some way to return the society. The needs of the community, national attention and the favorable conditions of the charity, it means that the charity study is a heavy responsibility.The 4th Plenum of the 16th CPC Central Committee proposed the strategic task of constructing the harmonious society. They proposed that we should construct the social security system which connects to the social insurance, social assistance, and social welfare. It is the necessary measure to construct the harmonious society. "Charity" first appeared in the party's important of literature. Douyupei who is the Ministry of Civil Affairs'vice minister also wants to continue to increase the support strength for the charity career in a press conference of the 11th National People's Congress which is hold in March of 2011. In a sense, we study the charity career deeply, it has great theoretical significance and practical significance either from the angle of the country or from the angle of the individual.Stones form other hills may serve to polish the jade of this one. Foreign scholars paid more attention to the tax system of charity. Charitable tax system for the charity's development has a far-reaching influence. It is the most crucial factor to promote charity development. People's charity behavior can be explained by the influence of the altruism voluntary behavior, sociology proposed "society" concept, not only pay attention to its behavior for the society value, but also pay attention to the behavior for the value of themselves. Charitable tax system as an encouragement mechanism, it realizes the social members in the two aspects of the requirements, it encourages the happen of charity action, promotes the development of t the charity. Therefore, the tax system in China charity has the relationship with the philanthropy's development. Although charitable tax system included in the charity career, charitable tax system plays important role in charity career as an important part in charity career.In this paper, the author uses the method of literature research, seems the relationship between the China's charitable tax system and the charity development as the research object. The author uses the theory of Functionalism, Rational choice theory of Coleman, and The theory of limited government to study the research object deeply. The author seems the charitable tax system as the point of research with the micro perspective, and focuses on the relationship between them.The author analyzes the charity and the related concept, combs the charitable tax system longitudinally, and analyzes the relationship between the China's charitable tax system and the charity development. On the one hand, China charity need charitable tax system resources, On the other hand, the ascension of the charity, the development of charity organization and the improvement of the comprehensive national conditions offer the reality soil for the charitable tax system. On this basis, the author points out the problem among this process, and analyzes the reasons of this problem, and then introduce the social management concept. The relationship between state and society has changed, that is the transformation from "strong country" "weak society" to "weak country" "strong society". In this transformation process, we should pay attention to the perfection of legal system and regulating function, and give full function to the social organization of the autonomous function. Realize the integration of the state and the society really. |
