我国建立慈善认定制度的必要性  

Necessity of Charity Affirmation in China

作　　者：李芳[1] 杨倩[1] 

机构地区：[1]青岛大学法学院,山东青岛266071

出　　处：《东方论坛（青岛大学学报）》2015年第2期121-126,共6页Eastern Forum（JOURNAL OF QINGDAO UNIVERSITY）

摘　　要：慈善认定制度的目的是由特定机关对某一组织体的慈善性给予确认并赋予其一定法律地位的制度。慈善认定制度是慈善法的核心组成部分,该制度有助于区分慈善组织与企业和一般的非营利组织、促进公益慈善行业的形成并对其实行统一管理、扩大慈善免税资格和公募资格的范围、推动慈善信托的实施。慈善认定制度对慈善法的制定以及我国慈善事业的发展有着重要意义。The object of charity affirmation is that one particular institution affirms the charity nature of an organization and gives it special rights. Charity affirmation is one of the most important issues in charity law. Charity affirmation is helpful to distinguish charity organizations from enterprise sand general nonprofit organizations. It can promote the formation of charity profession and unitized administration; enlarge the scope of charity tax exemption and solicitation qualification. So the system of charity affirmation has great importance to the formulation of charity law and the development of charity cause in China.

关 键 词：慈善认定 慈善法 慈善组织 慈善信托 

分 类 号：D691[政治法律—政治学]