Research On The Issues Of Legal System Of Public Welfare Donation

Nowadays, the social gap between the rich and poor is not only the generalconsensus, it is also a major task of socialism with Chinese characteristics is facing,even more severe test of the long-term ruling of the Communist Party of China, thepublic charity as the third distribution of social wealth, can effectively make up forthe inadequacy of government social security, regulating social foundation, is alsoone of basic construction harmonious society, developed degree of philanthropy isasymbol of social civilization and progress. But due to the development of China’spublic welfare donation is relatively late, the relevant legal system is not perfect, thepublic welfare donation subject of rights and obligations are not clear. The party andthe government proposed to "improve the social insurance, social relief, linking upthesocial welfare and charity of the social security system", and charity as an importantpart of the social security system. Therefore, to public welfare donation related legalissues has profound practical significance to explore. China is the only standardizedPublic Welfare Donations Law is "The Donation Law" philanthropy,"The ContractLaw","The Enterprise Income Tax Law","The Law on Personal Income Tax" in someof the clauses for the enterprise and individual donations and relief tax provisions,trust law in the chapter made provisions of the public trust, the State Councilformulated the "Regulations on the registration of social organizations""registrationof a people-run non-enterprise unit management provisional regulations" and"foundation management regulations" are the three forms of public serviceregistration and management is explained; in addition, the civil affairs departmentsand many of the specific policy provision, to guide the public charity also plays animportant guiding role: for example, disaster relief donation management ministry ofcivil affairs in2008. These laws and regulations while relates to the legal relationshipin the process of public welfare donations, but to regulate the legal status of donors,the donee, the beneficiary is not clear enough, has not yet formed philanthropy access,assessment, supervision, incentive, public property rights, transfer, investment, exit and complete legal framework, these to a certain extent has restricted China’s rapidand healthy development of philanthropy and orderly, healthy development ofphilanthropy without due process of law and perfect the supervision system; onlythrough the legal mechanism of effective protection, in order to protect the donor andthe public interest fundamentally.The charity organization system, financial system and institutions specializedfield of activity, money, assistance in project development is lack of correspondinglaws and regulations. Even relates to the development of public charity laws andregulations have been promulgated and scattered general. Most of China’s charityorganization from the date of birth, is a semi-official organizations, and charitableorganizations in our country are under strict government control. In the registrationmanagement, implementation of the "grade registration, dual management" system,raise the charitable organization "access threshold", limiting the scope of activitiesand areas of charitable organizations. In fact, the laws and regulations lack of charityand imperfect management has become the development of charity in China shackles.And the Ministry of civil affairs is currently presided over the drafting of a "charitylaw" draft, although there have been some progress, but the final introduction of thetime still, there’s no telling. Basic characteristics of this subject in the analysis ofpublic donations and legal relationship, on how to perfect the legislation of ourcountry, establish public donation subject legal status, clear the main fund-raising andthe recipient entity, the legal supervision in the whole process in public welfaredonation, to regulate the behavior of public organizations, and provide a theoreticalbasis to some in order to solve the practical problems through research on charitabledonations, and to put forward some legislative proposals to improve public welfaredonations.