Research On The Legal Issues Of The Administrative Supervision Of The Charity Organizations In China

Administrative supervision of charity organization is important aspects of external regulation of charity organization, is the external conditions of the benign operation of the charity organization, is to ensure the smooth channel is an important way of donations, remodeling is an important force in the credibility of charitable organizations in our country.As the main body of the legal relationship of administrative supervision, precise understanding of the connotation and extension of charitable organizations is an important prerequisite for the study of the legal system of administrative supervision of charitable organizations.The legal attribute and classification of charitable organizations are the important factors that affect the administrative supervision.At present, China’s charitable legal system lacks effective links and lacks of operational efficiency.Charity organization administrative supervision has the problem of the weakness of legal liability and disciplinary mechanism,insufficient tax incentive mechanism and other issues.On the other hand,the dual management system and the strong command and control regulation make charitable organization of the administrative supervision more serious.In this regard, we can learn from the practice of the Taiwan area,self inhibition of administrative power on respect for charitable organizations,clear division of responsibilities and authority of the main body of supervision,as well as the implementation of tax incentives.The Charity Act of the People’s Republic of China has been adopted at the fourth session of the Twelfth National People’s Congress.This act targeted to establish a system of regulatory mechanisms, behavior control model, a diversified incentive measures.But blaming to the contradictions between the administrative subject in decentralization and social distrust,makes the response to the charity organization administrative regulation is not complete.Therefore,formulation of charity law does not resolve the prominent problems of the administrative supervision of the charity organization, charity law era is still facing to perfect charity legal system, to establish a comprehensive supervision system, and implement the preferential tax system and other challenges.Charity organization in the era of charity law is still worthy of attention and further research.