论慈善捐赠撤销权的行使——兼评《中华人民共和国慈善法》第41条  

On the Exercise of the Right of Revocation of Charitable Donation——Comment on Article 41 of "Charity Law"

作　　者：王继远[1] 

机构地区：[1]五邑大学政法学院,广东江门529020

出　　处：《中国劳动关系学院学报》2016年第3期85-90,共6页Journal of China University of Labor Relations

基　　金：教育部人文社科青年基金项目"慈善信义关系立法研究"(项目编号11YJC820116)阶段性成果

摘　　要：与合同法上的赠与行为所不同的是,慈善捐赠特指受赠人为享有"慈善抵扣"的慈善组织。慈善捐赠撤销权的行使取决于慈善捐赠的性质和撤销的"法定事由"。行使慈善捐赠撤销权的主体并非只是捐赠人,因撤销权的设立价值不同,可以是捐赠人、捐赠人的债权人、利害关系第三人之一种。捐赠撤销之后捐赠行为无效,捐赠财产所有权的归属,需要综合考虑捐赠者的主观判断、受赠人具体现状和捐赠财产所有权转移等因素。建议慈善立法进一步完善捐赠财产事前评估制度,建立慈善募捐征信制度,适当限制除斥期间,兼顾慈善捐赠撤销权行使中捐赠人、受赠人和债权人的利益平衡。Different from the donation in ＋＇Contract Law＂, charitable donation refers in particular to donees which are charitable organizations entitled ＂charitable deduction＂ . Because of different values for the right of revocation, the subject to revoke donation can be donors, the donors＇ creditors or a third person who has certain interest to the donation. After the revocation, donation act is invalid. It is need to have overall consideration of the donor＇s subjective judgement, the current situation of the donee and owner- ship transfer of donated property to decide the ownership of donated property. It is suggested that charity legislation need to further improve ex ante evaluation system of donated property, establish charity inquiry system, appropriately limit scheduled period and give consideration to the benefit balance of donors, donees and creditors in the exercise of the right to revoke charitable donation.

关 键 词：慈善 慈善捐赠 撤销权 立法 

分 类 号：D923.6[政治法律—民商法学]