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捷克的慈善法律制度经历了由计划经济时期向市场经济的转轨,这一过程中积累的经验弥足珍贵。我国当前正在大力推进慈善事业立法,作者从介绍捷克慈善法律制度入手,分别对捷克基金会的监管、对公开募捐行为的规范、慈善组织的税收优惠等问题作了介绍,并为我国慈善事业立法提供了几点参考:一是转变政府职能,充分发挥慈善组织在社会建设中的积极作用;二是重视慈善领域的立法工作,使慈善事业的发展有法可依;三是要强化慈善组织的内部管理和信息公开,加强对慈善组织财务和税收的监督。
The charitable legal system in the Czech Republic has experienced a period of transition from a planned economy to a market economy. The accumulated experience in this process is precious. At present, China is vigorously promoting the legislation of charity. The author starts with introducing the charity legal system in Czech Republic, introduces the supervision of the Czech Foundation, the regulation of open-ended fundraising, the preferential tax treatment of charities and other issues, Provide some reference: First, change the government functions, give full play to the charitable organizations in the social construction of the positive role; the second is to pay attention to the field of legislation in the field of charity, so that the development of charitable causes can be followed; third is to strengthen the charitable organizations Internal management and information disclosure, strengthen the financial and tax supervision of charitable organizations.