With the development of science and technology,charitable fundraising has experienced rapid changes,especially the deep integration with the Internet,which has given birth to the new form of charity collection,which has injected new vitality into the development of charity in China.Therefore,in view of the reality that the development of charity industry in China is fast and some social problems are brought about,China promulgated and implemented charity law in 2016,which has made legislative norms for charitable fundraising activities in China,but this law does not make a comprehensive standard for online fundraising with rapid development and great social impact,whether it is the qualification of fundraiser,There are no clear rules on the rights and responsibilities of the fund-raising platform,and the lack of legislative regulations on the network donation also brings new social problems.The frequent fraud of donation in the process of online donation not only leads to people’s thinking about the authenticity and reliability of online fundraising,but also challenges the authority of social credibility,Therefore,it is necessary to regulate the network donation by perfecting the legislation.This paper takes the Internet donation in China as the research object,starting from the characteristics of network fundraising,and puts forward the corresponding improvement suggestions by raising the main body qualification,the rights and responsibilities of the fundraising platform,the transparency of the fund raising,the supervision of the collection and the tax system of the collection.This paper mainly analyzes and studies the network donation in China from the following four partsThe first part of the introduction includes three aspects.The first part introduces the background,purpose and significance of this paper,the second part describes the current situation of domestic and foreign research,and the third part introduces the main research content and innovation of this paper.The second part is the summary of the legal issues of online fund-raising.Firstly,the concept of network donation and the comparison with related concepts are described;Secondly,the characteristics of network fundraising are analyzed,which are the broad scope of subjects,large amount of funds,higher efficiency of donation and faster information dissemination;Finally,the legal relationship of online fundraising is introduced,including the introduction of the main theories and the comments on these theories.The third part is the reflection on the current situation of Internet fundraising.Firstly,the paper introduces the limited qualification of the main body of the network fundraising organization,such as the vague regulations of individual network donation and the single information publishing platform of the organization;Second,it should be strengthened;The author expounds that the rights and responsibilities of the network fundraising platform are unclear,such as the obligation of the network fundraising platform is not clear;Thirdly,the paper analyzes the transparency of the network fund,including the lack of transparency in the use of the network fund-raising property and the transparency of the remaining property handling;Fourth,the paper introduces the backward supervision system of online fund-raising,such as the lack of management in the charity industry;Fifth,the paper analyzes the lack of network tax system.The fourth part is the perfection of the network donation system.The third part of the paper gives the corresponding countermeasures to the practical problems of network fund-raising,including the subject qualification,the rights and responsibilities of the network fund-raising platform,the transparency of the fund,the supervision system of the network fund-raising and the tax system of the network donation.These countermeasures are more from the legislative perfection,the system provisions and other aspects of the analysis and elaboration. |