论文部分内容阅读
我国的慈善事业发展迅速,但是慈善立法还很滞后,法律体系不健全,慈善税收立法的激励作用不充分,不利于慈善事业的发展。今后的慈善事业立法要健全法律体系,明确慈善组织的法律地位,完善与慈善事业有关的财税法律制度,加强对慈善组织的立法规制,提高慈善组织的公信力。
However, the charity legislation is still lagging behind, the legal system is not perfect, and the incentive function of charity tax legislation is not sufficient, which is unfavorable to the development of charity. In the future, the legislation of charity should improve the legal system, clarify the legal status of charitable organizations, improve the fiscal and tax legal system related to charity, strengthen the legislative regulation of charitable organizations and increase the credibility of charitable organizations.