Comparison And Research On The Legal Systems Of Charity In US And China

Charities play an important role in easing social conflicts through supporting the underprivileged, enhancing the equity in distribution, safeguarding the justice in society and realizing the social harmony. According to the experiences in developed countries or areas, there exists a "blank" between the market adjustments and government regulations. Non-governmental charities which could be developed to fill up this blank, solve the social problems, and promote the economic-socio coordination development. Charities are a kind of social welfare service which makes the wealth evenly distributed and the gap between the rich and poor narrowed. This service best describes what humanity is, and has becomes the important demonstration of social civilization and advancement. However, development of charities in our country is still in its infancy, and there still exists torture ever and again in the corresponding laws and regulations. All of these results in that people lack the zeal in donating, and that charities develop slowly. American is one of the countries whose charities are flourishing. In comparison, China needs to make more efforts in strengthening the cultural base, establishing organizations, carrying out waiving taxation policies and perfecting the supervision and administration system.Through the comparison and analysis of the main legal systems on charities in US and China, This paper finds the flaws in the system in our country, and presents the idea about how to perfect the current legal system on charities in China.The first part:An introduction to the legal system on charities. In this part, starting from an overview of definitions of charities and things relating to charities, the features of legal system on charities are explained and finally the development and the accomplishment of international charities and the history and legal system of charities in our country are introduced.The second part:The comparison of the main operation mechanism of Charities. Charitable donations, charitable institutions and volunteer services are firstly analyzed. Then come the analysis of the three systems:classification in operation, diversity in services, and non-profit organizations and voluntary services in nationwide scale, which sustain the charities system in US. At last, a conclusion is drawn through the analysis of the American legal system on charities.The third part:The comparison on the preferential policies on charity taxation. At first, through the analysis of laws concerning the taxation on charities, some problems are found. Next, the preferential policies in US are commented and summarized. Finally, suggestions for improving the charity taxation are brought forth.The fourth part:The comparison on supervisory legal system on charities. An overview of the supervisory legal system on charities in china and its status quo is given first. According to it, current problems are analyzed from macroscopic and microscopic perspectives. Then the supervision system on charities in US is evaluated from the following three aspects:Attorney General System, Tax Statistics System and evaluations within the organizations. At last, suggestions for perfecting the supervisory legal system on charities in China are put forward.The fifth part:An idea on how to perfect the legal system on charities in our country. In this part, the latest development trend on charities in China is examined and assessed. Then through comparing to the legal system on charities in US, a plan on how to perfect our legal system on charities are put forward.The sixth part:Summary. High-level overview of China and the United States legal system of charity, then, Sum up the direction of China’s charity legal system.To sum up, soft power, the influence of culture is not enough for charity. The legal system, as the hard power, is even more important and urgently needed. Currently, the development of charities in our country is conditioned by the lack of the corresponding law. Studies on the charity law are urgently needed for its important role in improving in living standard, narrowing the gap between the rich and poor and constructing the harmonious society.