北京航空航天大学学报(社会科学版) ›› 2017, Vol. 30 ›› Issue (3): 35-40.DOI: 10.13766/j.bhsk.1008-2204.2016.0217

• 本期特约专家稿件 • 上一篇    下一篇

论《慈善法》的理解与完善建议

李永军   

  1. 聊城大学 法学院, 山东 聊城 252059
  • 收稿日期:2016-06-06 出版日期:2017-05-25 发布日期:2017-05-27
  • 作者简介:李永军(1969-),男,山东聊城人,副教授,硕士,研究方向为经济法、社会法等.
  • 基金资助:

    山东省社会科学规划研究项目(15CFXJ06);山东省法学会课题(SLS(2015)G49)

Study on Interpretation and Suggestion to Perfection of Charity Law

LI Yongjun   

  1. Law of School, Liaocheng University, Liaocheng Shandong 252059, China
  • Received:2016-06-06 Online:2017-05-25 Published:2017-05-27

摘要:

为了深入贯彻落实新通过的《慈善法》,有必要全面、深入理解其内容,澄清模糊认识,完善缺陷和不足。针对《慈善法》在慈善含义、慈善信托、慈善信息公开、慈善服务、慈善组织投资、慈善税收、国际慈善等方面存在的问题,在适当的时机应当对《慈善法》予以修订或通过司法解释、实施细则等加以完善,使慈善法形成一个完整、有序、严谨、可行的法律体系。

关键词: 《慈善法》, 慈善, 慈善组织, 捐赠, 慈善信托, 慈善税收

Abstract:

In order to implement "The Charity Law", it is necessary to have a profound knowledge of the law, clarify its ambiguous points and overcome its problems. In order to overcome these deficiencies in charity meaning, charitable trust, charity information disclosure, charity service, charity investment, charity tax and international charity, it's necessary to amend the law or give a judicial interpretation to it so as to build a complete set of legal system.

Key words: Charity Law, charity, charitable organization, donation, charitable trust, charity tax

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