experience of foreign countries charity

Draw on the useful experience of foreign countries, carry forward China's fine cultural traditions, and speed up the reform of the management system, the activation of China's innovative capacity of charitable organizations, to further improve China's charity cause is conducive to the development of the rule of law and tax environment, and gradually form China's "localization" of charitable relief China's national conditions and in accordance with the mode of development of the cause of charity road, is very necessary. Experts suggested, need to work the following three aspects:

(A) promote China's cultural tradition, nurturing the modern concept of charity.

(B) is optimized incentive mechanism and accelerate the accumulation of charitable resources. According to foreign experiences, the tax system is encouraging citizens to actively participate in charitable activities, and promote the development of the cause of charity an important lever. From the point of view, the non-profit social service organizations and the IMF to create an enabling environment for development one of the key factors, is to create a charitable donation will inspire the proper penetration of these well-functioning social management system and tax system for charity Organizations, will have through the system and mechanism innovation, effective use, development and deployment of non-governmental charitable resources and make the charitable cause of this "cake."

(C) is to establish and improve self-discipline, among others law and integrated into the social and restraint mechanisms. Improve the legal system and moral environment, is to promote the healthy development of the charity basic protection. The experience from abroad, China's charitable organizations to be established as soon as possible credit quality assessment and accreditation system, increase the intensity of community supervision, and further regulate the charitable acts and charitable activities of the participants in the interactive process of gradually common. We must strengthen the moral integrity, and other aspects of the building, improve the charitable organizations within the regulatory and supervisory regime, and cultivate charity organizations letter of social justice, improve the ethical quality of employees, thereby enhancing the public charity appeal.

From the experiences of developed countries, government-to-business and personal charitable donations to the relatively generous tax-free treatment, and related charitable organizations or institutions to give the necessary financial subsidies, while personal income or estate tax on over-the progressive, rich in lead "About half of the property tax" and "charitable donations left Meiming" between inclined to opt for the latter. China's current tax law, corporate income tax for taxpayers charity, the donation of relief, in the annual taxable income of less than 3 percent of the grant from. Individuals to charitable organizations charity donations, no more than 30 percent of the allowance redeeming part may be waived. This is in fact "more contributions, the more tax" is a disguised form of enterprise donation "to combat." As for the cumbersome process of refund, the vivid and helplessly cases abound. At the same time, China's charity sector the lack of transparency in the operation, management and credibility to be improved, have also affected businesses and individuals donated enthusiasm.