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英美国家在慈善募捐立法方面取得了一些成功经验,主要体现在宽松的慈善组织准入机制、完善的慈善募捐监督法律机制、充分的税收慈善募捐激励机制等。针对当前我国慈善募捐立法存在法律制度结构不健全、双重监管模式缺乏有效性、公众参与度不够、募捐激励性法律规定有待完善等问题,借鉴英美立法经验,我国需要适当放宽慈善组织的准入门槛,加强慈善募捐的评级与公示,建立更为有效的慈善募捐激励制度,以此构建出我国慈善募捐立法的未来可持续发展路径。
The Anglo-American countries have made some successful experiences in legislation on charitable fund-raising, which are mainly manifested in loose access mechanisms for charitable organizations, sound legal mechanisms for charitable fund-raising supervision, and adequate incentive mechanisms for tax charity fund-raising. Aiming at the current legislation of charitable fund-raising in China, the legal system structure is not perfect, the dual supervision mode is not effective, the public participation is not enough, and the law of fund-raising incentive needs to be perfected. Based on the experiences of Anglo-American legislation, China needs to relax the access threshold of charitable organizations , Strengthen the rating and publicity of charity fundraising and establish a more effective incentive system for charity fundraising so as to construct the future sustainable development path of charity fundraising legislation in our country.