Research On The Problems And Countermeasures Of The Charity Fundraising Legal System

Charity can contribute to the rational distribution of social wealth, the development of charity as a key link in charitable activities, in providing material assistance to raise the social capital, play an important role, is a basic project of the social development, need to establish a relevant legal system to make it function properly. In our country, along with the social progress and enhancement of the economic strength, charity fundraising activities, attract the attention of many scholars and research institutions, although the charitable act of legal blank to make up for a charity event, but the provisions of the relevant system still exist deficiencies, need to improve in the future legislation. In this paper, by analyzing the problem of charity legislation in our country, draw lessons from the successful experience of foreign legislation of charity, Suggestions on how to perfect the legal system of charity in China.This paper set about from the basic theory of charity, through literature research, case analysis and comparative analysis method to study such as in charity fundraising subject, tax incentives, key problems such as information disclosure. First of all, from the level of national legislation and local legislation to deeply analyze the legislative status quo of China's charity, put forward the typical problems that exist in the charity legislation in our country, such as the defects of the system of charity subject access, charity fundraising insufficient strength of preferential tax, imperfect information disclosure and regulation of charity. By comparing foreign charity legislation pattern analysis, together with the present situation of the development of philanthropy in China put forward Suggestions to the charitable legislation of our country. Perfecting the legal system of charity from the following several aspects: allowed to register full two years and the standardized operation of charitable organizations to apply for public fundraising qualification certificate; improve the charitable tax incentives, allow the shareholding and other non-monetary donations tax deduction, charity over 3A are allowed to apply for the pre-tax deduction qualification and build system of individual donation tax deducted carry forward; in order to guarantee the credibility of the charity, charity organization should be in a certain period for public knows the way to release in accordance with the law shall disclose the information; in the regulation of charity, the government should set up special regulator, draw lessons from foreign advanced experience, at the same time establish self-discipline organizations and third party assessment system to provide effective supervision on charitable activities.