Research On The Legalization Of Charity Public Donation In China

philanthropy is a secondary distribution of social wealth,public philanthropy is one of the most important activities of charitable organizations,It has played an important role in raising social funds and rationally distributing social wealth,So need to improve the legal system to promote the orderly development of charitable public fund-raising activities.With the rapid development of philanthropy in China,the number of non-governmental charitable organizations is increasing,the amount of social donations is rising,and the non-governmental charity is becoming more and more active.The public charitable fund-raising activities have also attracted great attention from all walks of life.Charity has become a research hotspot of scholars in many fields.Since the promulgation of the Charity Law in 2016,China's charity legal system has gradually improved,and China has entered an era of good governance by law.However,there are some problems in charity public fund-raising activities,and it is urgent to innovate and improve various legal systems and policies in future legislation.Starting from the legislative status and existing problems of charitable public donation,this paper points out the macro and micro problems of charitable public donation,such as strict access system of charitable organizations,imperfect tax supervision policy of charitable donation,opaque information of charitable public donation,imperfect internal supervision mechanism of charitable organizations,imperfect social supervision,etc.By means of literature research and comparative analysis,the reasons are deeply analyzed.In addition,through the analysis of the legal system of charitable public donation abroad in such aspects as the registration management of charitable organizations,the internal and external supervision of charitable undertakings,tax preferential policies,etc.,while drawing lessons from the foreign legal system of charitable public donation,combining with the actual development of charitable public donation in China,as well as China's charitable public donation.In view of the historical characteristics of the development of modern charitable public donation,this paper puts forward several suggestions on improving the legal system of charitable public donation:perfecting the legislation of charitable public donation,perfecting the legal system of charitable public donation subject,perfecting the administrative mechanism of charitable public donation,perfecting the internal management mechanism of charitable public donation subject,and perfecting the social supervision mechanism of charitable public donation,so as to construct a conforming mechanism.The basic national conditions of our country and the legal safeguard mechanism adapting to the new situation and new requirements of the development of charitable public fund-raising can create a good environment for the development of Chinese charities,standardize the orderly operation of charitable public fund-raising activities,and accelerate the legalized development of Chinese charities.