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.

charity gap between china and usa

The domestic media and scholars like to quote below a set of data: 13-year-old population of more than 50 percent of the average weekly volunteer service four hours and 75 percent of Americans contribute to charitable causes, each family an average of about more than 1,000 U.S. dollars. By volunteers of the total population and the proportion of the size of charitable donations, the United States is the world's unique charitable power.

China's charity cause is still in the initial stage. A study in 2002 showed that China's per capita contributions to only 0.92 yuan, a total of more than 10 million, was about one in the gross domestic product. And the United States compared with 2003 per capita contributions to the United States 828.7 U.S. dollars, accounting for GDP of 2.19 percent. China and the United States per capita charitable donations difference between a 73-fold. Despite different national conditions, China's share of contributions to the less worthy of our serious consideration.

In fact, charity is not the rich man's rights. China's donation of U.S. citizens with less than 75 percent, which we can see that we and the United States in the gap between the charitable cause, not just in business on the donation. This need to raise the self-construction of charitable organizations, charitable organizations to obtain the public trust under the premise can be.

Asian Development Bank representative office in China, chief economist Tang Min, China's existing charitable organizations by the master of public funds only to the total GDP of 0.1 percent, while the United States engaged in charitable, social welfare undertakings related to the number of work On the employment of the total population of 10 percent. Relatively speaking, the U.S. charitable fund-raising industry will be much easier, the United States in 1986 enacted the provisions of the Tax Code on public welfare institutions can be exempt from income tax.

U.S. charitable cause of the modern developed, the system also can not be separated from the building. U.S. charitable sector of its vitality, diversity, economic strength and growth rate and especially attractive. A charitable impact on the development of important factors is that the United States have a charitable sector development of a conducive legal environment. The rule of law, institutions and mechanisms for the three-in-one, is a step by step the United States charitable cause the system to mature environment protection.

First, the sound of estate duty and charitable fund management system in the United States to stimulate the development of the cause of charity. On the one hand, the U.S. estate tax, gift tax to a progressive high, when the estate more than 3 million U.S. dollars, the rate was as high as 55 percent, and estate beneficiaries must also pay inheritance tax, after the inheritance, so rich and the future generations To inheritance will encounter many obstacles. On the other hand, the establishment of the Foundation or donor money will be tax relief, the number of donated money in the income tax deduction in the corresponding number. For charitable contributions can not only reduce losses, but also to establish a public image and produce exemplary effect. In addition, the state also on the Foundation's tax-free operation of a large number of preferential tax cut, can make charitable foundations and other enterprises can not be the high rate of return. Most charitable organizations are not only their tax-free, that is, do not pay taxes, and such institutions received donations of donors, also enjoy the legal provisions of the tax deduction limit treatment. These specific tax treatment, including tax exemptions, tax exemptions and donations tax cut.

Secondly, the incentive and restrictive simultaneously and ensure the normal operation of charitable organizations. Charitable organizations, once established, will continue to collect donations, managers should ensure that the money can be raised to preserve and increase the value-added, the use of funds is an esoteric science. In addition to the many charitable organizations charitable donations and fund-raising publicity and money for charitable causes, will engage in two types of profit-making to ensure that the investment by maintaining and increasing the value of the fund-raising. U.S. monitoring of charitable organizations can be divided into four levels. The first level is the government's legislation and supervision. The second level is the professional assessment of civil institutions supervision. The third level is concerned about the media and the public charity oversight. The fourth level is the charitable organization of internal control.

And the evolution of the market economy in line with the development of the United States charity has long and tortuous history, and accumulated a lot of experience. All this in the contemporary development of China's charity cause is undoubtedly of important significance of the Enlightenment.

In 1994, China's first comprehensive charitable organization set up in Beijing China Charity Federation. Subsequently, the charitable organizations around the rapid development of China's nongovernmental organizations in a force to be reckoned with. At the same time, around the charity's policies and legal system building have gradually started. China's charity cause of the legal system are on the track. But generally, in particular the relative maturity of the market economy, China's charity cause of development is still in the initial stage. This concentrated expression in: charitable organizations and agencies of the scale, activities, and so there is a congenitally deficient; development of the cause of charity by the necessary legal system, social support, cultural background and economic foundation, and other relatively sound is not enough; charitable causes in access to resources, Jikun poverty, humanitarian care, and other aspects of the enormous advantages have not yet been fully brought into play.

Millionaire domestic enterprises do not actively participate in charitable donations

A charitable organization of the earlier public survey shows that domestic industrial and commercial enterprises registered over 10 million, but donors had no record of more than 100,000 means that 99 percent of the enterprises have never participated in a donation. The survey for the public to "lack of sense of responsibility" to wear the hat of the head of the Chinese enterprises. This result, many enterprises are "Taiwei Qu."

Most enterprises believe that the domestic corporate tax law in accordance with only three percent of the donations tax-free policy would create more business contributions, the more the tax situation, so they think this is actually not in favour of their donation. The current tax policy on business, not only can not bring the number of tax relief, but also to limit outside donations to pay the corresponding taxes and fees, donations affected the enthusiasm of enterprises. The more donations, the more satisfied that the tax, which is to profit for the purpose of the enterprise is unsustainable. Enterprises do not want to not do a good job, but sometimes done a good thing to no good end. On today's civil and charitable organizations, their faces and the growth of private enterprises in the problem faced by almost the same: the lack of credibility of the civil and difficulty in obtaining financial support in taxation policy on an unequal status to the registration, Forcing anchored "collective" or "country."

For domestic enterprises do not actively participate in public welfare undertakings of the problem, the community has many of. For example, from the perspective of the Chinese economy overall level is not high, private enterprises are still under development, can be used for charitable funds have been relatively few charitable donations in China's pre-tax relief system is imperfect, the current Tax policy does not encourage entrepreneurs contributions, donations of money, the more additional pay more tax, thereby inhibiting the rich contributions enthusiasm current charitable organizations or government departments basically an extension of the government and a strong color, How much will dampen people's enthusiasm, because no one likes to "pressure donation." From the point of view, some of the Regal Fajia wealth not through legitimate channels, afraid of the community will donate his wealth to the source of concern, bring trouble is more people have a weak sense of charity, wealthy people would rather have money to buy Deal or No Deal Mingju Villa, is unwilling to come up with a relief money to those living unfunded of the poor.

It also should be aware that China's charity cause of the status quo and also worry that the rich donors could lead to "reveal the rich" and may lead to negative evaluation of the outside world, or even bring himself to a threat or danger. In recent years the Chinese community on the wealthy class and its wealth of many discussions, there are two very popular words is a "original sin" and the other is "Chou Fu." The so-called "original sin" refers to some private entrepreneurs or "Diyitongjin" Lailuhuian unknown, either through some grey means to participate in the operation of national resources, in the short term from a staggering accumulation of enormous wealth.

In the "Chou Fu" who seem, most of the wealth from the rich without the Road to the injustice. In such a socio-cultural and psychological metaphor, a rich people to contribute generously to charitable causes, it could easily be interpreted as, he has an ulterior shortcut to earn money, his money was really too easy, so even more in donations He also insufficient for the slightest pity. Another more extreme the understanding that the rich will donate charitable sector is only a pretext, the real aim is to "money-laundering." Whether the "original sin" concept of the establishment, "Chou Fu" psychological whether it is appropriate to the affluent class in its charitable sector constitute a realistic constraints.

China's public welfare charity donation

According to reports, China has nearly 60 million a year over the victims in need of relief, there are more than 22 million low-income urban population enjoy the minimal needs, more than 7,500 million rural population of absolute poverty and low-income people need relief. In addition there are 60 million disabled persons and 140 million people over the age of 60 need the community to help. In order to protect these special groups of disadvantaged groups and the basic living rights of the Government's efforts alone is not enough. There is an old saying in China, called 'total-hsiang charity', that is to say, charity is to make the common. Solve China's problems, we can not rely solely on government. Therefore, charitable organizations have emerged.

China's modern charities from the late 1980s began experiencing a difficult start, the slow development of the stage, up to the mid-1990s have significantly changed. At present, China's charity cause is the resumption of development and growth. Civil affairs departments registered in the various civil society organizations have developed to 289,000, the Foundation for 1016. These civil society organizations, specialized in charitable activities of the China Charity Federation and all levels of Charity have 731, engaged in life-saving humanitarian assistance, such as the Red Cross has more than 70,000. The donor community stations from scratch, from less to more rapid development, China is a 32,000 social donation stations, initially formed a social donation network.

According to the current nation's largest charitable organizations - the China Charity Federation statistics show that they received donations of 70 percent are from foreign countries and Hong Kong and Taiwan, domestic Regal donations accounted for only less than 15 percent. China's donation of U.S. citizens with less than 75 percent. From which we can see that we and the United States in the gap between the charitable cause, not just in business on the donation. This need to raise the self-construction of charitable organizations, charitable organizations to obtain the public trust under the premise can be.

China's tax law at this stage of the charitable sector policy

According to 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 redeeming part of the allowance, you can remove.

Charity is not the money but the heart

February 16, 2007, just outgoing UN Secretary General Kofi Annan, in Texas, a manor, held a charity dinner to fund-raising for the poor children in Africa. Invited to attend the dinner are wealthy businessmen and celebrities. During the dinner will be at the beginning of an elderly showed a little girl at the entrance to the manor, Peng Zhao hands of a little girl looks very elegant Ciguan.

Shou in the House blocked the entrance to the security of this old Anthony a small. Please they present their cards, they are not.

"Sorry, in addition to the staff, not the people can not get invitations." Anthony said.

"Why« We are here to express our liking, Is not it »" old woman face very serious, "the cute little Lucy, she would like for those poor children to do something, decided to withdraw his Chu Xuguan In all the money out, I can not get, really can not let her get it »"

"Yes, to be held here in a charity dinner, are invited to participate in the very important persons. Am glad you brought love to come here, but I think this is not suitable for occasions you get." Anthony said.

"Uncle, a charity is not the money, is the heart, right» "has not speak the little girl asked Lucy Anthony. She then let the Lengzhu Antonio.

"I know people who have been invited to a lot of money, they will come up with a lot of money, I do not have so many, but this is all my Qiana, if I really can not get, please help me to go into this!" Small Lucy girls finished, the hands of the certificates will be handed a pot of money Antonio.

Anthony what to do when someone suddenly said: "No, child, you are right, charity is not the money, is the heart, you can get, all caring person can get." Speak of a old man, He with a smile, standing next to small Lucy. He handed it to come up with an invitation Antonio: "I can take her into it.

Anthony Jingliaogeli to the old man: "Certainly, Mr. Warren Buffett •."

The same day it's not charity dinner proponents Annan, not to donate 3 million U.S. dollars of Buffett, not a donation of 8 million • Bill Gates, but only to donate 30 dollars 25 cents a small Lucy, she Won the largest number of the most enthusiastic applause, and the theme of the dinner has become such a slogan saying: "Charity is not the money, is the heart."

China charity

China's charity cause, also has its own long tradition. Han and Tang Dynasties temple poor, disaster relief, medical care, warning of the carnage Zhangshengbushuai; Song pension Society of the cause of the Boom; medical aid the rise of yuan; private charitable groups in the Ming and Qing Dynasties of China's leading charitable history. Today the country is more open, emerged in groups of community leaders, celebrities, entrepreneurs, retired cadres for the flood, for the poor students at all for AIDS, the poor cataract patients, quietly engaged in charitable aid. Statistics show that at least half of the rich and demand that their contributions and the amount of "confidentiality."

Right now the only people to get rich first return to the community difficult to less than satisfactory. Data released by the China Charity Federation, was donated by its 70 per cent are from abroad and Hong Kong and Taiwan, domestic rich and the donation is less than 15 percent. Last year, elected to all kinds of "philanthropist list" of 135 individuals, 985 million yuan of donations, approximately over 100 million U.S. dollars, with total assets of more than 10 million U.S. dollars of Chinese enterprises had donated the ratio of less than one percent. The 2000-2004 U.S. 50 largest philanthropists total contributions 65 billion U.S. dollars, an annual average of about 13 billion U.S. dollars. How the two countries is no comparable, but it also reflects their sense of social responsibility and public welfare in mind the gap? » At present the number of domestic charitable organizations lack, the ability to mobilize social resources are limited, the tax policy to encourage the lag, the charity does not sound laws and regulations, charitable organizations the credibility of the lack of control has become China's charity cause obstacles to development, and whether these problems "China Encyclopedia", as reflected in the "concept of charity" and have some connection? »

Charitable cause is a barometer for the economic development of the cause, but also adjust the gap between rich and poor balance device. Revenue through the market to achieve the first distribution of income through government regulation implementing the second distribution of the customs and moral influence, voluntary personal disposable income will be part or most of the donor community, is the Bukexiaoqu Third income distribution. It helps reduce polarization, weakened, "Chou Fu" psychological, is conducive to social harmony.

Foreign charity

World history written in ancient Greece, Rome times of the traditional social relief, describing the history of the United States as immigrants to this traditional American history. The charity in the United States after the War of Independence of unprecedented prosperity, such as the United States Anti-Slavery Society Organization, New York, provided educational opportunities for workers, the creation of children's relief association, the establishment of the United States shelters, hospitals, cultural organizations, etc.; after World War II, donated personal income tax law , Regal are active in charitable causes. Such as the Rockefeller family for four generations contributions Super 1 billion U.S. dollars; Bill Gates for a charitable cause has invested 26 billion U.S. dollars, accounting for 54% of all property, or even set a probate early: after the death of 99 per cent of the wealth donated to charity.

Chinese charity

China's current "by the source," "Ci Hai", "Modern Chinese Dictionary" are not "philanthropist" terms. A few years ago published the "Encyclopedia of China" in the associated "charity" of the term, the interpretation is: "compassion, mercy or religion of the poor and vulnerable persons to help with money or goods, or provide some other practical assistance The social undertakings…… thick with religious and superstitious, its purpose is to do good deeds for good at; charities are usually the cause of charity as a charity…… it is only a small number of people on a temporary, negative Relief…… its social effects are controversial. "And" Encyclopedia of Great Britain "and" charity foundations "or the interpretation is:" a private non-profit organization, donated by the people and property for its own staff Management, its revenue for social services in a useful purpose. "" Encyclopedia of the United States "and" charity "or the interpretation is:" The most long-standing social traditions of the money from it through contributions and other services, to enhance The well-being of mankind. "On the" charity "concept,褒贬difference so large! In fact, China has a "China Charity" category, so, it seems that it is necessary re-definition of "charity" and "philanthropist" and other terms.