Study On The Traditional Donation Contract And Legal Regulation In China

With the development of economy, the production of private ownership, there is also more and more people trading 。in order to maintain the transaction order, contract as a kind of effective certificate is widely used. The study of the ancient contract is very mature, but as an important part of the Chinese contract culture, it seems that the donation contract is forgotten by the public, the teacher’s books such as Zhang Chuanxi "Chinese chronicles compilation" contract only with a small amount of space to introduce ’donation’, Domestic scholars also tend to study the ancient trading, leasing and other contracts, in the field of donation contract is almost blank. There is a unity between the donation and charity, the research focus of this paper is on the ancient donation system, which is a manifestation of China’s ancient charity. Its role whether from the perspective of the country, or for the public, it has a great advantage. The system of tax benefit can adjust the economic situation of all sectors of the society, coordinate the disparity between the rich and the poor, ease the social contradictions, and have positive significance for enriching people’s spiritual world. According to the contradictions in the development of contemporary Chinese philanthropy, and how to implement the "charity law" after the promulgation of the specific implementation, so the ancient Chinese tax system has an important research value. It can not only fill the gaps in the current academic field, but also have great reference value for the development of China’s philanthropy.China has emerged from the beginning of the establishment of charity and social vulnerable groups of the protection system, the ancient charity has experienced thousands of years, dozens of generations of dynasty change, which has never changed or interrupted, showing a great stability and heritage. This paper through the analysis of the meaning of China’s traditional donation system, suggests that the traditional tax system is based on the idea of charity as a guide, including the donation contract. According to the traditional donation contract wedge elements, we can classify the traditional donation contract from the subject, purpose, object and forms, and according to these classification summed up our traditional donation contract system is voluntary and the special characteristics, and summed up to donate our traditional contract system of agency will stability, religious development, our country ancient private property development and philanthropy plays an important role. According to the characteristics and function of China’s traditional donation contract system, we believe that the legal basis for the existence of the traditional donation contract system can be divided into national legal protection and civil law protection. At last, through the evaluation of the traditional donation contract, we can get the modern thinking of the traditional donation contract system in our country.The innovation of this paper lies in the innovation of the paper, and based on historical data and field survey, which is designed to fill the gaps in the study of the domestic tax system.