Comparative Study On Promotion Measures Of Charity Law Between China And The United States

At present,philanthropy has been integrated into our daily life,and our philanthropy has made great progress in recent years.At the same time,many problems have been exposed.With the enactment,promulgation and implementation of Charity Law,more and more people begin to focus on charity reform.The promotion of charitable law is mainly from the legal system reform to promote the development of charity.In this paper,by comparing the basic theories of charitable legal promotion measures,charitable subject,charity incentive and legal promotion measures of China and the United States,to learn based from the developed measures of the promotion of charitable law in the United States,to analyze the charitable law promotion methods in China.Specifically,there are differences in the basic concept of charity,philanthropy,charitable organization in between the philanthropy of China and the United of States.In the comparison of Chinese and American Charitable Law Promoting Subject System,the compares of the country,charitable organization,other organization as Charitable Incentives Subject and the donor,volunteer as subject being motivated are combined.The charity incentive mechanism including tax incentives and tax incentives for charity,the most important is self-evident,tax incentives,compared with China,mature tax incentive mechanism is an important factor in American philanthropy.Inspired by the development of American charitable law promotion measures,the author's opinion is:First of all,the tax law on philanthropy support provisions should be improved;Second,the establishment standards of charitable organizations should be improved,independent corporate personality should be given to a charitable organization;Third,the construction of Social Supervision System should be strengthened.