公益捐赠法律制度的若干问题研究-法律专业论文.docx

II II 脚WlmlmlmjlW阳 T11J50290 摘要 摘要 随着我国经济的高速发展，贫富差距日益加大，加上近几年我国重大自然 灾害频发，公益慈善需求急剧增加。为了融入世界大公益时代，我国正在积极 倡辱公民社会，民众的公益慈善热情也日益高涨，公益捐赠屡创新高。我国公 益慈善事业的发展遇到难得的机遇，同时也回临一些问题:公益组织准入制度 的严格、法律地位的不明确，造成我国公益组织缺乏真正的独立性，公益组织 发育缓慢，由此制约了我国公益组织及公益捐赠规模的壮大:因募捐市场募捐 主体混乱，造成多头募捐，重复募捐，诈捐、骗捐等现象频频出现:作为受赠 主体的公益组织替款使用效率、透明度不高，公信力不足，政府监管不力，导 致公众不知捐给谁才能真正实现捐赠的目的，以至不敢捐、不愿捐:公益捐赠 .ì:体各方权利义务不明确导致各种公益捐赠纷争时有发生。这些在公益捐赠实 践中出现的问题很大原因是公益慈善事业法律制度不完善，这在…定程度上直 接制约着我国公益慈善事业的快速、健康、有序发展。本课题在分析公益捐赠 的法律性质和法律关系的基础上，比较外国立法，探析如何通过先替我国立法， 真正确立公益捐赠1:体的法人地位，明确募捐主体的资格:完善公益捐赠整个 过程的法律监管，来规范公益组织的行为:完善免税政策来激发公益组织的主 动性，捐赠人的积极性。旨在通过研究为解决公益捐赠的一些实际问题提供理 论依据，并提出…些完善公益捐赠立法的建议。 关键词:公益捐赠:法律制度 ABSTRACT ABSTRACT With the rapid development of economy in our country，the gap between the rich and the poor is enlarging. Coupled with frequent occurrences of major natural disasters in recent 抑制， charity demands increased dramatically. To integrate into the world welfare era， China is entering a civil society. Peoples enthusiasm for charity grew and the charity donation created new heights repeatedly. The development of philanthropy in China encountered a rare opportunity二 but also faced some problems， such ωthe strict restriction of the access of commonweal organizations and the unclear of the status of laws. The personnel，finance and organizational structure of commonweal 0鸣anizations highly depend on government departments，which resulting in a lack of truly independent. The slow development has hampered the growth of commonweal organizations and the public welfare donation scale. Because of the confusion of the donation sponsors in donation markets，repeated donation， cheated donation，fraudulent donation happened. The public organization who received 由e donation used it wi由 low efficiency and 阳lsparency.ηle lack of credibility and supervision from government make the public dont know who ω donate to，or even a企aid to donate and reluctant ωdonate. The unclear of the rights and obligations of public welfare sponsors results in the don