我国烟草捐赠的法律规制研究  

Research on the Legal Regulation of Tobacco Donation in China

作　　者：胡利萍 赵越[1] 高晓艺 刘兰秋[1] Hu Liping;Zhao Yue;Gao Xiaoyi;Liu Lanqiu(School of Medical Humanities,Capital Medical University,Beijing 100069,China)

机构地区：[1]首都医科大学医学人文学院,北京100069

出　　处：《卫生法学》2025年第2期110-117,共8页Health Law

基　　金：国家社会科学基金项目“《基本医疗卫生与健康促进法》实施中的关键法律问题研究”(21STA052)。

摘　　要：烟草捐赠为慈善事业提供资金支持具有“善”的一面,但借此促进烟草宣传、危害公众健康则成为一种“恶”。域外不少国家对于烟草捐赠采取附条件捐赠模式,与我国《慈善法》第四十条第二款的规定较为类似。在我国当前捐赠环境尚不积极的情况下,可暂且继续采取限制性、附条件的烟草捐赠政策,但需对法律中“宣传”的内涵及外延、相关法律责任等进行明确规定,并在公开认捐、慈善表彰、税收优惠等政策中排除烟草企业;未来若慈善捐赠环境持续向好,可考虑全面禁止烟草企业捐赠,以防止烟草企业以慈善捐赠等方式宣传烟草制品,导致控烟行动受阻,影响健康中国战略的实现。It is"good"to provide financial support for charitable causes,but it is"bad"to promote tobacco propaganda and endanger public health.Many countries outside the region adopt a conditional donation model for tobacco donation,which is similar to the provisions of the second paragraph of Article 40 of China's Charity Law.Under the circumstances that the current donation environment in China is not positive,restrictive and conditional tobacco donation policies can be continued for the time being,but the connotation and extension of"publicity"in the law and relevant legal responsibilities should be clearly stipulated,and tobacco enterprises should be excluded from public pledges,charitable commendations,tax incentives and other policies.In the future,if the charitable donation environment continues to improve,a comprehensive ban on tobacco enterprise donations can be considered to prevent tobacco enterprises from promoting tobacco products by charitable donations and other ways,which will hinder tobacco control actions and affect the realization of the healthy China strategy.

关 键 词：慈善法 烟草捐赠 附条件捐赠 

分 类 号：D922.16[政治法律—宪法学与行政法学]