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近年来,我国经济的高速发展带动了国内慈善事业发展,但目前我国慈善事业仍处于初级发展阶段。慈善法制观念的落后、法律体系的不健全以及税收立法激励作用的不充分等问题依然制约着我国慈善事业的进一步发展。慈善事业的法律发展依然是任重而道远。扭转落后的法制观念、健全慈善法律体系、加强税收立法的激励作用便成了我国现阶段慈善事业法律建设的重中之重,这对我国和谐社会的建设和国民经济的进一步迅猛发展有着无可替代的作用。
In recent years, the rapid economic development in our country has led to the development of domestic charities. However, at present, the charity in our country is still in the primary stage of development. The backwardness of the concept of charitable legal system, the imperfect legal system and the inadequate role of tax legislative encouragement still restrict the further development of charity in our country. The legal development of philanthropy is still a long way to go. To reverse the legal concept of backwardness, to improve the charitable legal system and to strengthen the incentive role of tax legislation has become the most important task in the legal construction of philanthropy in our country at this stage, which has nothing to do with the building of a harmonious society and the further and rapid development of the national economy The role of alternative.