| Donation is an action that some specific enterprises or organizations openly sponsor the non-specific people to donate goods, materials and money with the purpose of public welfare and others'benefits. With social progress and economic development, there are more and more donation activities, because of the deffect of the charitable donation legal system, which caused many disputes, when helping disadvantaged group to solve difficulties. Thus donation is a social issue as well as a legal issue. It needs the combination of perfect human nature and sturdy legal system. Donation legal system mainly coordinates the relationship between the country and sociaty . Nowadays, there are many deffects in the donation legal system, when the establishment and improvement of our country's donation legal system is in deepen process. But until now, there are three problems not to be ignored: first, the donation concept definition and category are not clear; second, charitable donation legal system exist major defects; Third, charitable donation law exclude non-charitable donation, which make it lawless. The exist of all these defects make donates'benevolence encounter embarrassment, right be invaded, and enthusiasm of donation get decreased gradually .It is necessary to establish non-charitable donation legal system , perfect charitable donation legal system and provide legal guarantee for donation activities. To perfect charitable donation system mainly begin on from the following aspects: Regulate the govement's menipulation for the charitable donation organization, reinforce the effect of the community in donation activities, add the supermarket for charity, introduce the trust system of welfare donation, establish the special agency to supervise the charitable donation, strengthen the construction of charitable donation's credibility; creat the moderate of settlement and amouncement and annual report and monitoring evaluation, which mainly aim at the income of charitable donation; Amplify publicing of taxi-qualified, clear the concrete steps and computational method of tax credit, pretect the tax preferental policy to fall into place in program, process the existing tax prefental policy, improve the rate of remission for tax in charitable donation. The legislation of non-charitable donation should establish non charitable donation's registration and record system, clearly endow the donor's right to know the truth, Clarify the right of dominion and ownership of non charitable donation's residual property. |
