The Perfection Of The Legislation Of The Charity Organization In China

Charity organization is set up in accordance with the law and government of the four basic characteristics to carry out charitable activities for the purpose of the fund,social organizations, social service agencies and other non-profit organization, it has a public nature, non-profit, non compulsory and non, charity special laws in the development of China needs to regulate, and the law should pursuit of justice value,pay attention to the value of the right to limit. “The People’s Republic of China charity law” as China’s first charity special law, issues related to charitable organizations do detailed provisions, compared to the chaos before the charity legislation environment,has made great progress. However, this method also has charity registration quasi into setting is not reasonable, information disclosure is too strict, the assessment system is not specific, preferential tax lack of operation, charitable organizations, the protection of the rights is not perfect. In this regard, a charitable organization, the extraterritorial legislation emphasizes establishing charitable organizations access classification management system, the implementation of limited information disclosure system,attach importance to supervision of diversification, focusing on the establishment of the specific preferential tax, for our country to perfect legislation of charity organizations provide a strong reference. Based on this, the charitable organizations in our country, legislation should be from the following several aspects perfect: a reasonable set of charitable organizations registration access system, perfect the supervision system of charity organization, refinement charity organization the preferential tax system, perfect charity rights protection system.