| Since reform and opening, along with the establishment of a market economy, China's economic development has made remarkable achievements. International status and comprehensive national strength has been greatly improved. But in the economy continues to grow at the same time, some social problems are emerging, such as the widening gap between rich and poor, the growing polarization, the social security system is not perfect, natural problems have become increasingly severe and more. To address these social issues, the party National Congress explicitly put forward the Fourth Plenary Session of building a socialist harmonious society goals, and building a harmonious society philanthropy is an important part. Wen Jiabao in 2006, while two of the country to make the government work report clearly stated that "to support the development of philanthropy," This is the first time in two sessions made it clear that encourage the development of charity. Shows the government's emphasis on charity. Coupled with the frequent occurrence of natural disasters in China in recent years, such as the 2008 earthquake,2010 Gansu Zhouqu large debris flows. Currently these natural and social problems are intertwined, in this case relying on the implementation of government social security system and the related relief system will not be sufficient to solve these problems, and with the rapid development of China's economy, the general public, especially the first rich part of the group that more attention should be paid to vulnerable groups in the current social and public welfare undertakings. In September 2010 both Bill Gates and Warren Buffett Bobby charity dinner held in China, which in turn led to the general public for charitable discussion, for the present, China has just started and is charity, there are many questions the status quo, I hope that through this article carefully combing the concept of the word charity, philanthropy and charitable organizations, the basic problems, while comparing Chinese and Western thinking charity, as well as depth analysis of the relationship between charity law and hope for the development of our country to provide more charity Overseas experience a good historical reference and for the development of our country charity various problems encountered in the process to put forward practical measures and legal advice, hoping to correct the past years, appeared in the charity field legal issues, as well as charitable possible cause for the development of a comprehensive legislative basis.This paper is divided into four parts, the first part of the discussion with the three to the first section discusses the philanthropic and cultural origins. This section compares the use of research methods, introduced the charity of China and Western cultural origin. The cultural origins of the charity, the author focuses on Confucianism from the issues involved in charitable aspects started. Confucian thinking charity focused from the Confucian idea of "caring" values, including "People", "Righteousness," "Harmony" ideology. Then I also introduced China's ancient Taoist and Buddhist discourse on issues such as charitable Shangshanfawu Taoist and Buddhist retribution of good and evil. Cultural origin in the Western discourse of charity, mainly from the Christian "love", "original sin", "humble" thought to start on. Charity in the West compared to that even though the cultural origins of Western thought in the origin and generated charitable foundation that has differences, but both are the same in real terms as a human community that no one shall be a member of the fate of others indifference. Section II of this section is to analyze the concept of the word charity, especially focused on the legal aspect of charitable word to define. The third part of the meaning from the charitable organization, characteristics, and classification and other aspects of charitable organizations in detail.The second part of this paper is to discuss relations between the charity law, is also divided into three sections. Section I is a charitable interpretation of the legal relationship to the subject. For charities involved in the legal relationship of the main sponsors, donors, beneficiaries, supervisors were specifically addressed the main square. Qualify for the main parties, especially the special conditions in place, the object of its limitations, qualifications, identification methods, qualification, etc., based on the analysis in this section. Section II is the object of legal relations on the charity to start discussion, focusing on the object of legal relations from the scope of charity and for defining the scope of the principle object of discussion. Charity Law Section for the rights and obligations of each subject were explained. This is the focus of this chapter, as only the clearly defined rights and obligations of the parties, in order to better prevent the occurrence of disputes, clarify the legal relationship between the parties in the charitable obligations of, the enjoyment of rights.The third part of the dilemma for the charity, such as the development of laws and regulations on charities are not perfect, the development of tax incentives for charitable not fully play the role of government over-intervention and so on charitable organizations for analysis. While Section II of this chapter by comparing the development of Sino-US gap in philanthropy as a way to sum up the development into a corner of charitable causes. Development into a corner of this chapter for charitable causes were analyzed and summarized in chapter IV of the well pave the way legal advice.In the last part of the author from the charitable and cultural training, to clarify the relationship between the government and charitable organizations, improve the tax laws and regulations to give full play to the role of the tax incentive mechanism to strengthen oversight of charitable organizations, improve the dispute settlement mechanism to resolve charitable and other aspects of proposals for the development of China's charity to provide a good basis for legislation.Research methods used in this paper are:First, comparative law, for example, the first chapter, introducing the charitable and cultural origins of the West, through comparative analysis of charitable and cultural origins, to explore both the origin and the Beginning of the charity on the basis of ideological similarities and differences. There is the third part of this article the analysis of the charity into a corner because the comparison used when comparing China and the U.S. through the development gap in the field of charity to find out the reasons of charity into a corner. Second, case analysis, such as the "Prefix and the Inland Revenue Department for their contributions to the remaining employees can inherit the afterglow of a case" to analyze the charity had not been exhausted when the mechanism. This interpretation is also used to understand the same time, empirical research methods and so on.The trigger point of writing this paper is charitable donation fraud in recent years highlights the frequent occurrence of charity there are many problems in the areas of legislation and because Jet Li One Foundation in the development of the obstacles encountered in the news triggered intensive media coverage, but also Bobby charity dinner together last year, was held in China, attracted wide public hot. Mainland capital city while the recent Taiwan Chen cursor Charity Walk encountered controversy. So I decided to write this article, the aim is to hope that through this system for the discussion of charity issues, careful analysis of the relationship between charity law in the subject, object and content, compared to the gap between China and the U.S. charity to identify the development into a corner of reasons for Charity to put forward practical legal advice and response measures to protect the healthy and rapid development of philanthropy. Also facilitate the construction of harmonious society. |
PDF Full Text Request