郑功成：慈善法修正草案的五大贡献与四点不足
<div class="wx_rich_media_content" id="jsWxContainer"><section style="font-size: 15px; font-family: PingFangSC-light; line-height: 2; padding-right: 5px; padding-left: 5px; box-sizing: border-box; text-align: justify;" data-mpa-powered-by="yiban.io"><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><br></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 20px 0% 10px;text-align: center;justify-content: center;transform: translate3d(7px, 0px, 0px);-webkit-transform: translate3d(7px, 0px, 0px);-moz-transform: translate3d(7px, 0px, 0px);-o-transform: translate3d(7px, 0px, 0px);display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 95%;vertical-align: top;background-color: rgb(255, 243, 199);flex: 0 0 auto;height: auto;align-self: flex-start;box-sizing: border-box;"><section style="transform: translate3d(-6px, 0px, 0px);-webkit-transform: translate3d(-6px, 0px, 0px);-moz-transform: translate3d(-6px, 0px, 0px);-o-transform: translate3d(-6px, 0px, 0px);margin: -6px 0% 6px;justify-content: center;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgb(255, 255, 255);border-width: 1px;border-style: solid;border-color: rgb(252, 180, 56);align-self: flex-start;flex: 0 0 auto;padding: 18px 16px;box-sizing: border-box;"><section style="text-align: justify; letter-spacing: 1px; padding-right: 1px; padding-left: 1px; color: rgb(62, 62, 62); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">10月22日，<strong style="box-sizing: border-box;"><span style="text-shadow: rgb(255, 211, 85) 0px 0px 20px; box-sizing: border-box;">在第十四届全国人大常委会第六次会议上，全国人大常委会委员、中国社会保障学会会长郑功成教授在审议慈善法修正草案时发言，</span></strong>阐述了现行草案的五大贡献与四大不足，提出了立法与政策储备同步推进的建议。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">今日分享郑功成教授在会上的发言摘要。他认为，这次慈善法不是大修，也不是小修，而是一次根据时代发展需要做出的适中修正，其进步意义是明显的。然而，修正草案在个人捐赠的税收激励、社会褒奖机制、对慈善组织分类管理、应急慈善的信息公开规制等方面仍然存在着不足。希望通过这次审议，能够进一步听取有益的意见建议，将慈善法修正得更好一些，以此真正促进我国慈善事业大发展。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;"><span style="font-size: 12px;color: rgb(160, 160, 160);box-sizing: border-box;">▲本文转载自人民日报新媒体平台人民号“慈善公益报”。</span></p></section><section style="text-align: right;font-size: 0px;margin: 7px 0% -6px;transform: translate3d(23px, 0px, 0px);-webkit-transform: translate3d(23px, 0px, 0px);-moz-transform: translate3d(23px, 0px, 0px);-o-transform: translate3d(23px, 0px, 0px);box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 20px;height: 4px;vertical-align: top;overflow: hidden;background-color: rgb(252, 180, 56);box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center; margin-top: 2px; margin-bottom: 8px; line-height: 0; box-sizing: border-box;" powered-by="xiumi.us"><section style="vertical-align: middle;display: inline-block;line-height: 0;width: 95%;height: auto;box-shadow: rgb(108, 108, 108) 0px 0px 5px 1px;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;"></span></section></section><section style="text-align: center;font-size: 12px;color: rgb(160, 160, 160);box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">▲ 图片来自网络</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br></p><section style="margin: 10px 0%;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(255, 186, 0, 0.03);padding: 20px 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="letter-spacing: 1px; padding-right: 5px; padding-left: 5px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">慈善事业是促进社会和谐、助力共同富裕的社会事业。这次修正慈善法的背景，是国家站在全面建成小康社会的新起点上，步入了全面建设社会主义现代化国家和走向共同富裕的新征途，这一历史进程需要发展慈善事业，充分发挥第三次分配的作用。因此，<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">修法的目的应当是与2016年制定慈善法是一致的，是为了更好地促进慈善事业得到健康发展，让做好事、做善事的人得到更多支持，同时让慈善事业真正运行在法治的轨道上。</span></strong>应当说，自2016年慈善法颁布实施以来，我国慈善事业得到了一定的发展，但总体滞后的局面并未改变，而法律规制还不完善、政策支持力度还不够、慈善业界和参与慈善活动者预期不清晰且不稳定是根本原因。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">这次对慈善法进行修正即是对上述不足的弥补。</span></strong>在2022年慈善法修订草案的起草过程中，全国人大社会建设委员会就广泛听取并吸收了各界各方的意见建议，形成了有质量的一审稿，这次全国人大宪法和法律委员会提供常委会审议的二审稿又进一步吸收了一些有益的意见建议。<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">现行草案回应了社会公众的关切，发出了较为明确的信号，其贡献有五：</span></strong></p></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(255, 189, 89); border-bottom-left-radius: 0px; padding-left: 10px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="text-align: justify;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(255, 202, 0, 0.2);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(108, 108, 108);box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">一是新增应急慈善专章，对重大灾害、重大公共卫生事件等发生时的慈善应急做出了相应的规范</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="letter-spacing: 1px; padding-right: 5px; padding-left: 5px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">针对以往一遇重大灾难激发社会捐献热潮却因协调不够出现不少乱象的问题，这次草案明确要求履行统一领导职责或者组织处置突发事件的人民政府，依法建立协调机制，明确专门机构、人员，提供需求信息，及时有序引导开展募捐和救助活动；鼓励慈善组织、慈善行业组织建立应急机制，鼓励慈善组织、志愿者等在政府协调引导下依法开展或者参与慈善活动；要求及时拨付或者使用募得款物，并按要求公开接收、分配、使用情况；允许应急公开募捐方案在事后备案；要求基层政府、基层组织为应急慈善款物分配送达等提供便利、帮助。这些较为细致的规定，弥补了现行法律规制的缺失，<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">为有效治理重大灾难事件中的慈善应急失灵现象提供了基本依据，有利于避免以往大灾大难中慈善应急的失措行为和有违慈善本意的现象发生</span></strong>，使慈善真正成为应对大灾大难的有力且有效的民间力量，并确保这种来自社会各界的爱心善意不会受到伤害。</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(255, 189, 89); border-bottom-left-radius: 0px; padding-left: 10px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="text-align: justify;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(255, 202, 0, 0.2);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(108, 108, 108); letter-spacing: 1px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">二是将发展社区慈善从现行法律中的附则提到了法律正文，并作为促进措施进行规制，有着特殊的意义</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="letter-spacing: 1px; padding-right: 5px; padding-left: 5px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">这是走中国特色事业发展之路的具体体现，因为社区慈善传承的是千百年来邻里互助、亲友相济的优良传统，特别符合中华文化背景下由近及远、由亲及疏的行善逻辑，并且社区慈善立足社区、动员社会、服务社区，具有熟人社会、信息对称的先天优势，是应当厚植的中国特色慈善事业根基。<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">这次修法为社区慈善正名，预料有关部门会以修法为契机和依据，出台相应的政策性文件</span></strong>，为推动社区慈善大发展提供可操作的政策依据，进而为整个慈善事业大发展奠定牢靠的根基。</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(255, 189, 89); border-bottom-left-radius: 0px; padding-left: 10px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="text-align: justify;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(255, 202, 0, 0.2);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(108, 108, 108);box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">三是进一步完善了对慈善信托的规制与支持</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="letter-spacing: 1px; padding-right: 5px; padding-left: 5px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">草案充实了慈善信托的内容，进一步明确了慈善信托的属性及相关主体的确认，规范了慈善信托的运作，强化了对慈善信托的优惠扶持，为有关部门进一步采取有效的政策促进措施提供了更加明确的法律依据。我们在2014年起草慈善法草案时就将慈善信托单独列章规制，就是因为慈善信托可以成就并传承积善持家，符合自古以来中国人以家庭或家族为单位的慈善积德传统。但自2016年立法以来，慈善信托的发展很不理想，越来越多的先富者到境外或准备到境外设立家族慈善信托，不仅不利于我国慈善事业的发展，而且导致不利于经济发展的家族财富外流的现象。因此，<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">这次修法明确了慈善信托受益人的确定原则，同时授权国务院有关部门制定慈善信托年度支出和管理费用标准，从而进一步发出了支持慈善信托发展的信号。</span></strong>可以预期在慈善法修正后，伴随相关政策的完善，我国慈善信托将会成为有需要的家庭传承行善的基本方式，它将与社区慈善一样构成中国特色慈善事业的又一重要的发展方向。</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(255, 189, 89); border-bottom-left-radius: 0px; padding-left: 10px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="text-align: justify;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(255, 202, 0, 0.2);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(108, 108, 108);box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">四是首次将个人求助行为与网络平台纳入慈善法规范，并授权主管部门制定相关政策</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="letter-spacing: 1px; padding-right: 5px; padding-left: 5px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">这是对现实情形的尊重，也是对中国人基于恻隐之心救急难、帮助特定受益人的慈善行为的立法认可，填补了立法空白。</span></strong>在我国，个人求助是属于私人领域的个人自主权益，但通过网络平台求助则具有了公共性。现实中类似于水滴筹、轻松筹等平台开通的个人大病求助通道每年筹集的善款逾百亿元，帮助的困难患者以百万计，在过去一直不被认为是慈善活动，法律留下了空白，也无相关政策指导，实践中不时被个别欺诈案例而导致整个个人求助的网络平台救助行为受到影响。这次修正草案明确个人因疾病或者其他原因导致家庭经济困难，向社会发布求助信息的，求助人和信息发布人应当对信息真实性负责，个人求助网络服务平台应当承担信息查验义务，具体管理办法由国务院民政部门会同有关部门另行制定，无疑有利于这种具有中国特色的民间行善行为规范发展。</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(255, 189, 89); border-bottom-left-radius: 0px; padding-left: 10px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="text-align: justify;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(255, 202, 0, 0.2);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(108, 108, 108);box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">五是其他方面的进步</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="letter-spacing: 1px; padding-right: 5px; padding-left: 5px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">如<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">进一步完善了公开募捐制度</span></strong>，规定慈善组织与不具有公开募捐资格的组织或者个人合作募捐的应当对合作方进行评估。<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">将所有诺而不捐的行为纳入制裁范围</span></strong>，有利于避免空口诺捐或者不考虑未来风险而信口诺捐的现象，维护慈善捐赠的严肃性和慈善活动的公信力。<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">明确了国务院相关主管部门的监管职责</span></strong>，规定国务院民政部门建立健全统一的慈善信息平台，免费提供慈善信息发布服务。<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">建立了慈善组织及其负责人、慈善信托受托人信用记录制度。强化了慈善组织、慈善信托受托人等慈善活动参与者的法律责任。</span></strong></p></section><section style="font-size: 12px;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="text-align: left; justify-content: flex-start; display: flex; flex-flow: row nowrap; margin-top: 10px; margin-bottom: 10px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;vertical-align: bottom;width: auto;align-self: flex-end;flex: 0 0 auto;min-width: 5%;max-width: 100%;height: auto;line-height: 0;box-sizing: border-box;"><section style="justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; vertical-align: top; width: auto; align-self: flex-start; flex: 0 0 auto; min-width: 5%; max-width: 100%; height: auto; padding-right: 5px; box-sizing: border-box;"><section style="text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 4px;height: 4px;vertical-align: top;overflow: hidden;border-radius: 205px;background-color: rgb(255, 202, 0);box-sizing: border-box;"><section style="text-align: justify;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section></section></section></section><section style="display: inline-block; vertical-align: top; width: auto; align-self: flex-start; flex: 0 0 auto; min-width: 5%; max-width: 100%; height: auto; padding-right: 5px; box-sizing: border-box;"><section style="text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 4px;height: 4px;vertical-align: top;overflow: hidden;border-radius: 205px;background-color: rgb(255, 202, 0);box-sizing: border-box;"><section style="text-align: justify;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section></section></section></section><section style="display: inline-block; vertical-align: top; width: auto; align-self: flex-start; flex: 0 0 auto; min-width: 5%; max-width: 100%; height: auto; padding-right: 5px; box-sizing: border-box;"><section style="text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 4px;height: 4px;vertical-align: top;overflow: hidden;border-radius: 205px;background-color: rgb(255, 202, 0);box-sizing: border-box;"><section style="text-align: justify;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section></section></section></section></section></section><section style="display: inline-block;vertical-align: bottom;width: auto;flex: 100 100 0%;height: auto;align-self: flex-end;box-sizing: border-box;"><section style="text-align: center; margin-top: 1px; box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(255, 202, 0);height: 1px;box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="display: inline-block; vertical-align: bottom; width: auto; min-width: 5%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: flex-end; padding-left: 12px; box-sizing: border-box;"><section style="justify-content: flex-start; display: flex; flex-flow: row nowrap; margin-bottom: -3px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;vertical-align: bottom;width: 15px;align-self: flex-end;flex: 0 0 auto;height: auto;line-height: 0;box-sizing: border-box;"><section style="line-height: 0; box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 12px;height: auto;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;"></span></section></section></section><section style="display: inline-block;vertical-align: bottom;width: 21px;flex: 0 0 auto;height: auto;align-self: flex-end;box-sizing: border-box;"><section style="text-align: right; line-height: 0; box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 20px;height: auto;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;"></span></section></section></section></section></section></section><section style="text-align: left; justify-content: flex-start; display: flex; flex-flow: row nowrap; margin-bottom: 10px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;border-style: solid;border-width: 0px 1px 1px;border-color: rgb(255, 202, 0);padding: 12px 19px 19px;box-sizing: border-box;"><section style="text-align: justify;letter-spacing: 1px;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">综上，这次慈善法不是大修，也不是小修，而<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">是一次根据时代发展需要做出的适中修正，其进步意义是明显的。</span></strong></p></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;justify-content: center;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;min-width: 5%;max-width: 100%;height: auto;box-sizing: border-box;"><section style="text-align: left; justify-content: flex-start; display: flex; flex-flow: row nowrap; margin-top: 40px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; align-self: flex-start; flex: 100 100 0%; border-style: solid; border-width: 1px; border-color: rgb(255, 238, 211); margin-left: 12px; height: auto; box-sizing: border-box;"><section style="justify-content: flex-start; display: flex; flex-flow: row nowrap; transform: translate3d(-8px, 0px, 0px); margin-top: -9px; margin-bottom: 8px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; align-self: flex-start; flex: 0 0 auto; background-color: rgb(255, 246, 232); padding-right: 20px; padding-bottom: 10px; padding-left: 20px; box-sizing: border-box;"><section style="margin-top: -15px; margin-bottom: 5px; transform: translate3d(-10px, 0px, 0px); line-height: 0; box-sizing: border-box;" powered-by="xiumi.us"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 35px;height: auto;box-sizing: border-box;"><span class="wxart_image" wx-style="display:inline-block;vertical-align: middle;max-width: 100%;width: 100%;box-sizing: border-box;"></span></section></section><section style="text-align: justify;font-size: 17px;color: rgb(108, 108, 108);letter-spacing: 1px;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;"></strong><span style="font-size: 15px;box-sizing: border-box;"><span style="color: rgb(51, 51, 51);box-sizing: border-box;">然而，</span><strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">修正草案还存在着如下四个不足：</span></strong></span></p></section></section></section></section></section><section style="text-align: right; font-size: 2px; margin-top: -1px; margin-bottom: 10px; transform: translate3d(-30px, 0px, 0px); box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 50px;height: 20px;vertical-align: top;overflow: hidden;line-height: 0;box-sizing: border-box;"><section style="transform: rotateZ(45deg);-webkit-transform: rotateZ(45deg);-moz-transform: rotateZ(45deg);-o-transform: rotateZ(45deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: center; margin-top: -10px; box-sizing: border-box;"><section style="display: inline-block; width: 20px; height: 20px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 1px; border-color: rgb(255, 238, 211); box-sizing: border-box;"><section style="text-align: justify;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section></section></section></section></section></section></section></section><section style="margin-top: -5px; box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 12px;box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section></section><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(255, 189, 89); border-bottom-left-radius: 0px; padding-left: 10px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="text-align: justify;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(255, 202, 0, 0.2);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(108, 108, 108);box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">一是对个人捐赠的税收激励没有体现，结果是税收激励机制本末倒置</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="letter-spacing: 1px; padding-right: 5px; padding-left: 5px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">各国慈善事业激励的主要对象都是个人捐赠，我国过去对企业与个人捐赠的税收优惠政策也是对个人的优惠显著地重于企业，但现在这种格局被扭转了。记得最初的企业捐赠税前扣除标准是年度利润总额的10%，个人捐赠其应纳税所得额中扣除的比例是30%，两者之比是1:3。后来企业所得税法修订时将10%提升到了12%，而个人税收优惠比例未动；2016年制定慈善法时允许企业在当年捐赠额度超过12%时可以结转三年一并计算，这使得企业捐赠税前扣除额度在理论上可以达到48%，而个人所得扣除额度仍然未动。结果是<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">国家税收政策对企业捐赠的激励力度较之个人捐赠的激励力度已经大大强化，这种重企业轻个人的本末倒置的税收激励与慈善事业的本质要求显然是相悖的，也与中央明确提出要鼓励先富帮后富、发挥第三次分配作用、促进共同富裕的大政方针是相悖的。</span></strong>为此，我曾经陪同上届社会建设委员会何毅亭主任委员走访财政部并与财政部、国家税务总局的分管领导及相关司局负责人一起交换意见，他们也认同应当对个人捐赠实行更加优惠的税收政策，但主张在修订个人所得税时再一并考虑。现在的问题是不知道何年何月修订个人所得税法，与其等待个人所得税法修订，<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">不如在这次慈善法修正中对个人捐赠采取类似企业捐赠税收优惠政策的表述，也允许结转两或三年，以此发出正确的信号。</span></strong></p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(255, 189, 89); border-bottom-left-radius: 0px; padding-left: 10px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="text-align: justify;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(255, 202, 0, 0.2);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(108, 108, 108); letter-spacing: 1px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">二是社会褒奖机制仍未得到强化</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="letter-spacing: 1px; padding-right: 5px; padding-left: 5px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">中国人行善大多是想得到社会认同，这种期望较之获得税收优惠更加具有普遍性和重要性，因此，通过各种各样的表彰机制来认可、肯定个人与单位的善行是十分必要且重要的，但慈善法中只规定国家建立表彰制度，且实行县级以上政府奖励，这实际上排斥了乡镇街道与基层社区，以及其他部门、人民团体、群团组织、社会组织等的奖励机制。现行草案维持了现行法律中的简要规制，显然使这种以国家名义设置的表彰机制和绝大多数行善者没有关系，不利于表彰身边的行善者，也不利于弘扬有利于慈善事业发展的社会氛围。因此，<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">建议增加相应的条款，将县级政府以上改为各级人民政府及有关部门，同时明确人民团体、群团组织与社会组织可以设立慈善奖励或激励机制。</span></strong></p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(255, 189, 89); border-bottom-left-radius: 0px; padding-left: 10px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="text-align: justify;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(255, 202, 0, 0.2);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(108, 108, 108); letter-spacing: 1px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">三是对慈善组织缺乏分类管理的规制</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="letter-spacing: 1px; padding-right: 5px; padding-left: 5px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">如有关管理费用计提、员工薪酬、基金投资等的规定中，就没有考虑到筹资性质的基金会与提供社会服务的服务型慈善组织的巨大差异性，对慈善组织应当具有的自主权限缺乏相应的法律保护，以至于慈善组织的负责人任期、章程制定及任职年龄均要受到行政部门的严格管制，这不利于慈善事业的发展。<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">建议增加保障慈善组织自主权限的条款规定，行政部门不能通过法规规章或政策性文件加以剥夺。</span></strong></p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(255, 189, 89); border-bottom-left-radius: 0px; padding-left: 10px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="text-align: justify;justify-content: flex-start;display: flex;flex-flow: row nowrap;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(255, 202, 0, 0.2);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(108, 108, 108); letter-spacing: 1px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">四是应急慈善中要求5日公布相关信息不符合慈善组织的实践</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="letter-spacing: 1px; padding-right: 5px; padding-left: 5px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">根据调查发现，尽管重大灾难事件发生后，社会各界捐赠如井喷现象，但真正用于应急的只是其中的一部分，相当一部分是灾难后的重建，有的要延续几年，如果都要求5日一公布，不仅没有必要，而且必定导致公众质疑。因此，<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">在应急慈善中，还是不要如此苛求信息公开，而是加强应急协调并将灾难后的重建纳入平常监管即可。</span></strong></p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: left; justify-content: flex-start; display: flex; flex-flow: row nowrap; margin-top: 10px; margin-bottom: 18px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(255, 247, 225, 0.75);padding: 30px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="display: flex; flex-flow: row nowrap; margin-right: 0%; margin-left: 0%; text-align: justify; justify-content: flex-start; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-start;box-sizing: border-box;"><section style="text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 0px; height: 0px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 13px 8px 0px; border-color: rgb(255, 202, 0) rgba(255, 255, 255, 0) rgb(251, 133, 129); box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="display: inline-block;vertical-align: top;width: auto;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;align-self: flex-start;box-sizing: border-box;"><section style="text-align: left;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 0px; height: 0px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 13px 8px 0px; border-color: rgb(255, 211, 85) rgba(255, 255, 255, 0) rgb(251, 133, 129); box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin: 10px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: justify;letter-spacing: 1px;box-sizing: border-box;"><p style="box-sizing: border-box;">此外，再提出一条重要的建议是，这次修法中除了原来授权行政部门制定相关法规政策外，又增加了几处授权性规定，<strong style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);text-shadow: rgb(255, 211, 85) 0px 0px 20px;box-sizing: border-box;">全国人大宪法和法律委员会与法制工作委员会应当加强与民政部、司法部的对接，确保法律的授权性条款能够同步推进</span></strong>，即现在就要抓紧做好相应的政策储备，等慈善法修正草案通过后，国务院或其主管部门能够同时发布相关政策性文件，而不是法律修正草案通过后，相关授权性条款长期空置，导致法律修正后无法实施，这样的现象应当提前避免。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">总之，这次修正慈善法是公众关注的，希望通过这次审议能够进一步听取有益的意见建议，将这部法律修正得更好一些，以此真正促进我国慈善事业大发展。</p></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><br></section><section style="text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">END</p></section><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;line-height: 0;box-sizing: border-box;" powered-by="xiumi.us"><br></section><section style="font-size: 14px;text-align: center;color: rgb(108, 108, 108);box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><br></p></section></section><p style="display: none;"><mp-style-type data-value="10000"></mp-style-type></p><br>转载声明：本文转载自「中国慈展会」，搜索「cncf2014」即可关注，[<a target="_blank" href="https://mp.weixin.qq.com/s/qRx3d8Fkaihizb26MC3jSQ">阅读原文</a>]。</div><p></p>
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