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基金会和公益信托是管理公益事业捐赠的主要组织形式。目前,基金会是我国管理社会捐赠的主要形式,在国外实践成功的公益信托并未发挥出其优势。本文通过对公益信托独特优势的分析,并结合我国目前公益信托的法律制度来探讨公益信托在中国发展的契机以及发展中还存在的问题,并从法律制度构建和税收鼓励政策两方面提出建议。
Foundations and charitable trusts are the main form of organization that manages donations for public welfare purposes. At present, the foundation is the main form of social donation management in our country. The public welfare trust which has been practiced abroad has not exerted its advantages. Based on the analysis of the unique advantages of charitable trusts and the current legal system of charitable trusts in our country, this article explores the opportunities for the development of charitable trusts in China as well as the existing problems in the development of the charitable trusts, and puts forward suggestions from two aspects: the legal system construction and tax incentives.