gongyi020 发表于 2024-1-8 09:20:29

何国科:对慈善法修改后十个方面的理解(下)

<div class="wx_rich_media_content" id="jsWxContainer"><section style="font-size: 15px; font-family: PingFangSC-light; letter-spacing: 1px; line-height: 2; padding-right: 15px; padding-left: 15px; box-sizing: border-box; text-align: justify;" data-mpa-powered-by="yiban.io"><section style="display: inline-block;max-width: 100%;box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-right: 0%; margin-bottom: 20px; margin-left: 0%; box-sizing: border-box;"><br></section></section><section style="margin-right: 0%; margin-bottom: 10px; margin-left: 0%; text-align: left; justify-content: flex-start; display: flex; flex-flow: row; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgb(247, 246, 249);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="line-height: 1.8;text-align: justify;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><span style="font-size: 16px;box-sizing: border-box;"><strong style="box-sizing: border-box;">导读</strong></span><strong style="box-sizing: border-box;">: </strong></p></section><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 style="margin: 5px 0%;box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 13px; color: rgb(107, 107, 107); text-align: justify; line-height: 1.8; padding-right: 15px; padding-left: 15px; box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="font-size: 14px; box-sizing: border-box;">2023年12月29日,十四届全国人大常委会第七次会议表决通过关于修改慈善法的决定,自2024年9月5日起施行。<br style="box-sizing: border-box;"><br style="box-sizing: border-box;">此次慈善法修正,涉及多个条款、多项制度,具体有哪些重点和亮点?对基金会行业和慈善事业发展有哪些影响?在1月2日的“修改后的《慈善法》学习分享”线上活动中,</span><strong style="box-sizing: border-box;"><span style="font-size: 14px;color: rgb(56, 143, 214);box-sizing: border-box;">民政部社会组织管理局专家咨询委员会委员、北京市致诚律师事务所律师、中致社会发展促进中心主任何国科</span></strong><span style="font-size: 14px; box-sizing: border-box;">分享了</span><strong style="box-sizing: border-box;"><span style="font-size: 14px;color: rgb(56, 143, 214);box-sizing: border-box;">“对慈善法修改后十个方面的理解”</span></strong><span style="font-size: 14px; box-sizing: border-box;">。今日向各位分享后五个方面的内容,以期帮助各位更好地理解此次修法的内容和意义,从而更好地引导未来行动。</span></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;">▲说明:本文经嘉宾审定发布,仅代表嘉宾个人观点,不代表其所在机构或本平台立场。转载或引用请注明来源。</span></p></section></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;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; box-shadow: rgb(204, 204, 204) 3.53553px 3.53553px 4px; border-color: rgb(0, 142, 196); border-width: 1px; border-style: solid; padding-top: 10px; padding-bottom: 10px; padding-left: 10px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="margin: -3px 0%;text-align: justify;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;vertical-align: top;width: 87%;box-shadow: rgb(0, 0, 0) 0px 0px 0px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="margin-right: 0%; margin-left: 0%; box-sizing: border-box;" powered-by="xiumi.us"><section style="line-height: 1.6; font-size: 12px; color: rgb(0, 142, 196); box-sizing: border-box;"><p style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);box-sizing: border-box;"><strong style="box-sizing: border-box;">点此阅读前五个方面内容:</strong></span></p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;"><br style="box-sizing: border-box;"></strong></p><p style="box-sizing: border-box;"><a href="https://mp.weixin.qq.com/s?__biz=MzUwOTE1MTA5Nw==&amp;mid=2247519846&amp;idx=1&amp;sn=c9d7d132c1c4f7b96fe14edaf9d7d080&amp;chksm=f9145c70ce63d566549fb9b2dd4289e8500eaa2d4b70b1234802df70bf7483798c7408c1c42c&amp;token=1012166231&amp;lang=zh_CN&amp;scene=21#wechat_redirect" target="_blank" style="box-sizing: border-box;" data-linktype="2"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">何国科:对慈善法修改后十个方面的理解(上)&gt;&gt;&gt;</span></a></p></section></section></section><section style="display: inline-block;vertical-align: top;width: 12%;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="text-align: center;margin: -3px 0% -5px;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;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><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;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(56, 143, 214); 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;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(198, 224, 252, 0.35);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214);font-size: 16px;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">第六,新增应急慈善专章</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="box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">本次慈善法修改,跟应急救援有着重要的关系,最大修改的内容就是新增了应急慈善专章。在新增加的章节中一共五条,包含四个方面。</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(56, 143, 214);box-sizing: border-box;">一是</span></strong>明确应急统一领导职责的政府建立协调机制,提供信息引导慈善组织、志愿者等社会力量开展募捐和救助活动,强调政府的统一领导与建立信息的共享、协调机制。主要希望解决的是,在应急救援中,社会力量开展救援工作缺乏统一协调和信息的共享的问题。</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(56, 143, 214);box-sizing: border-box;">二是</span></strong>鼓励慈善组织、慈善行业组织建立应急机制,加强信息共享,协商合作,强调合作开展救灾。主要解决的是慈善组织和行业机构之间在救援中的信息共享、协商合作,不同类型机构各自发挥自己的特长,合作开展救灾活动。</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(56, 143, 214);box-sizing: border-box;">三是</span></strong>对应急救灾中募捐物资的使用与募捐备案做了规定。应急的募捐,要及时分配和使用募捐款物,在应急处置和救援阶段每五日公开一次。这里明确指出,是指应急处置和救援阶段需要每五日公开一次,而非整个救灾过程中。此外,应急救援的公开募捐备案可以在募捐活动后十日内补办。主要解决的应急募捐的时效性和社会的高度关注,规定了公开募捐的备案可以延后,在救援中信息公开的期限明确为五日。有一些慈善组织提出,由于人力不足,五日公开一次是不是太严苛了,我认为这是合理的,并不是所有的慈善组织在发生自然灾害或者重大事件的时候,都要去做募捐,而是尽己所能开展救援工作。如果人力不足,无法做好五日公开一次,那么就向有能力的慈善组织捐赠即可,或者发挥其他的特长参与救援,而不是开展公开募捐。</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(56, 143, 214);box-sizing: border-box;">四是</span></strong>政府要为捐赠物资分配送达提供便利条件,街道、居委会、村委会为物资分配送达、信息统计提供力所能及的帮助。这个条款主要解决是救援物资送达的问题。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">修改后的慈善法第一百一十一条也对开展应急募捐的法律责任做出规定。慈善组织在开展应急募捐时,不及时分配、使用募得款物,需要承担法律责任。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">应急慈善专章的内容,更加需要相关部门制定更具体的部门规章、政策,明确相关的机制,以及慈善组织如何进一步建立救灾的信息共享、协商合作的行业标准。</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;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(56, 143, 214); 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;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(198, 224, 252, 0.35);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214);font-size: 16px;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">第七,优化慈善促进措施</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="box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">本次慈善法修改,在促进措施方面做了较多的优化,主要体现税收优惠、新技术在慈善领域使用、社区慈善、慈善国际交流等方面。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">慈善事业应当纳入国民经济和社会发展规划,制定促进慈善事业发展的政策和措施。各县级以上人民政府在做年度的工作规划的时候,都需要考虑如何发展慈善事业,要制定促进政策和措施。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">鼓励、引导、支持有意愿有能力的自然人、法人和非法人组织积极参与慈善事业。具体落地时,需要民政部门思考如何真正鼓励、引导和支持有意愿的企业家参与慈善事业,也需要努力破除有意愿有能力的捐赠人在国内设立及运作慈善组织、设立慈善信托、进行慈善捐赠的制度障碍。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">正如全国人大常委会慈善法执法检查报告提到的,“慈善组织的章程、负责人任期年龄以70岁为上限等方面规定,与慈善组织自治要求不相一致,影响了社会力量参与的灵活性和积极性。”这些内容都限制了有意愿有能力的自然人、法人参与慈善的积极性。一个企业家出资设立了一家基金会,但是该企业家担任了企业的法定代表人或者年满70周岁了,就不允许其担任基金会的理事长<span style="font-size: 12px;color: rgb(160, 160, 160);box-sizing: border-box;">(法定代表人)</span>,他指派一个人替他成为理事长<span style="font-size: 12px;color: rgb(160, 160, 160);box-sizing: border-box;">(虚)</span>,打击了企业家参与慈善的热情和积极性。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">在税收优惠政策方面,以往都有规定,参与扶贫济困和重大突发事件应对的捐赠,可以享受100%的税前抵扣,修改的慈善法在法律上明确了特殊优惠政策的规定。</p></section><section style="display: flex; flex-flow: row; isolation: isolate; text-align: left; justify-content: flex-start; margin-top: 20px; margin-bottom: -23px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-left: 10px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 1px; border-radius: 100%; border-color: rgba(255, 255, 255, 0) rgb(56, 143, 214) rgb(56, 143, 214) rgba(255, 255, 255, 0); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 10px; 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text-align: justify; font-size: 14px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">第九十二条国家对开展扶贫济困、参与重大突发事件应对、参与重大国家战略的慈善活动,实行特殊的优惠政策。</strong></p></section></section></section><section style="display: flex; flex-flow: row; text-align: right; justify-content: flex-end; margin-top: -23px; margin-bottom: 20px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-right: 10px; border-width: 0px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-radius: 100%; border-width: 1px; border-style: solid; border-color: rgb(56, 143, 214) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(56, 143, 214); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; transform: translate3d(-2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;border-width: 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M35.17,0H12.1C5.42,0,0,5.42,0,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06H23.7c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C46.67,5.15,41.52,0,35.17,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M87.61,0H64.54c-6.68,0-12.1,5.42-12.1,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06h14.64c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C99.11,5.15,93.96,0,87.61,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="color: rgb(62, 62, 62); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">在慈善模式和方式方面,新修改的慈善法对新技术在慈善领域应用,也有明确的鼓励和支持措施,比如现在区块链技术在慈善募捐项目的应用,在线会议,IT系统进行财务行政管理,捐赠人维护,打造快捷便利的技术慈善。</p></section><section style="display: flex; flex-flow: row; isolation: isolate; text-align: left; justify-content: flex-start; margin-top: 20px; margin-bottom: -23px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-left: 10px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 1px; border-radius: 100%; border-color: rgba(255, 255, 255, 0) rgb(56, 143, 214) rgb(56, 143, 214) rgba(255, 255, 255, 0); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 10px; margin-right: 0%; margin-left: 0%; transform: translate3d(2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;box-shadow: rgb(0, 0, 0) 0px 0px 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M63.93,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H75.41c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C62.89,0,52.44,10.45,52.44,23.33v0v17.28v17.89C52.44,64.85,57.59,70,63.93,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M11.49,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H22.97c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C10.45,0,0,10.45,0,23.33v0v17.28v17.89C0,64.85,5.15,70,11.49,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;border-style: solid;border-width: 1px;border-color: rgb(56, 143, 214);padding: 25px 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214); text-align: justify; font-size: 14px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="box-sizing: border-box;">第九十五条</span></strong><span style="color: rgb(62, 62, 62);box-sizing: border-box;">……</span><strong style="box-sizing: border-box;"><span style="box-sizing: border-box;">国家鼓励在慈善领域应用现代信息技术;鼓励社会力量通过公益创投、孵化培育、人员培训、项目指导等方式,为慈善组织提供资金支持和能力建设服务。</span></strong></p></section></section></section><section style="display: flex; flex-flow: row; text-align: right; justify-content: flex-end; margin-top: -23px; margin-bottom: 20px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-right: 10px; border-width: 0px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-radius: 100%; border-width: 1px; border-style: solid; border-color: rgb(56, 143, 214) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(56, 143, 214); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; transform: translate3d(-2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;border-width: 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M35.17,0H12.1C5.42,0,0,5.42,0,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06H23.7c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C46.67,5.15,41.52,0,35.17,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M87.61,0H64.54c-6.68,0-12.1,5.42-12.1,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06h14.64c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C99.11,5.15,93.96,0,87.61,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="color: rgb(62, 62, 62); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">第九十六条鼓励社区慈善组织的设立。</p></section><section style="display: flex; flex-flow: row; isolation: isolate; text-align: left; justify-content: flex-start; margin-top: 20px; margin-bottom: -23px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-left: 10px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 1px; border-radius: 100%; border-color: rgba(255, 255, 255, 0) rgb(56, 143, 214) rgb(56, 143, 214) rgba(255, 255, 255, 0); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 10px; margin-right: 0%; margin-left: 0%; transform: translate3d(2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;box-shadow: rgb(0, 0, 0) 0px 0px 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M63.93,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H75.41c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C62.89,0,52.44,10.45,52.44,23.33v0v17.28v17.89C52.44,64.85,57.59,70,63.93,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M11.49,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H22.97c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C10.45,0,0,10.45,0,23.33v0v17.28v17.89C0,64.85,5.15,70,11.49,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;border-style: solid;border-width: 1px;border-color: rgb(56, 143, 214);padding: 25px 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214); text-align: justify; font-size: 14px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="box-sizing: border-box;">第九十六条国家鼓励有条件的地方设立社区慈善组织,加强社区志愿者队伍建设,发展社区慈善事业。</span></strong></p></section></section></section><section style="display: flex; flex-flow: row; text-align: right; justify-content: flex-end; margin-top: -23px; margin-bottom: 20px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-right: 10px; border-width: 0px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-radius: 100%; border-width: 1px; border-style: solid; border-color: rgb(56, 143, 214) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(56, 143, 214); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; transform: translate3d(-2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;border-width: 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M35.17,0H12.1C5.42,0,0,5.42,0,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06H23.7c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C46.67,5.15,41.52,0,35.17,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M87.61,0H64.54c-6.68,0-12.1,5.42-12.1,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06h14.64c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C99.11,5.15,93.96,0,87.61,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="color: rgb(62, 62, 62); box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">这一条与之前的草案相比有一个显著变化,将“五社联动”的表述删除。这主要是由于各地对“五社联动”的内涵与外延理解不一。比如社区慈善资源,有人理解为社区基金,有人理解为社区基金会。如果写得较具体,可能会影响创新性,因此用了比较原则性的规定。社区慈善组织既包含社区基金会、社区的民非、社区的社团,范围更宽。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">第一百零一条新增了信用激励制度。</p></section><section style="display: flex; flex-flow: row; isolation: isolate; text-align: left; justify-content: flex-start; margin-top: 20px; margin-bottom: -23px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-left: 10px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 1px; border-radius: 100%; border-color: rgba(255, 255, 255, 0) rgb(56, 143, 214) rgb(56, 143, 214) rgba(255, 255, 255, 0); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 10px; margin-right: 0%; margin-left: 0%; transform: translate3d(2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;box-shadow: rgb(0, 0, 0) 0px 0px 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M63.93,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H75.41c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C62.89,0,52.44,10.45,52.44,23.33v0v17.28v17.89C52.44,64.85,57.59,70,63.93,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M11.49,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H22.97c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C10.45,0,0,10.45,0,23.33v0v17.28v17.89C0,64.85,5.15,70,11.49,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;border-style: solid;border-width: 1px;border-color: rgb(56, 143, 214);padding: 25px 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214); text-align: justify; font-size: 14px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="box-sizing: border-box;">第一百零一条县级以上人民政府民政等有关部门将慈善捐赠、志愿服务记录等信息纳入相关主体信用记录,健全信用激励制度。</span></strong><br style="box-sizing: border-box;"></p></section></section></section><section style="display: flex; flex-flow: row; text-align: right; justify-content: flex-end; margin-top: -23px; margin-bottom: 20px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-right: 10px; border-width: 0px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-radius: 100%; border-width: 1px; border-style: solid; border-color: rgb(56, 143, 214) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(56, 143, 214); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; transform: translate3d(-2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;border-width: 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M35.17,0H12.1C5.42,0,0,5.42,0,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06H23.7c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C46.67,5.15,41.52,0,35.17,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M87.61,0H64.54c-6.68,0-12.1,5.42-12.1,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06h14.64c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C99.11,5.15,93.96,0,87.61,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">2018年,民政部会同40个部委签署《关于对慈善捐赠领域相关主体实施守信联合激励和失信联合惩戒的合作备忘录》,但落地不够,目前仍然是原则性的规定,具体如何落实要看未来的行动。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">第一百零二条对开展慈善国际交流与合作进行了鼓励。<br style="box-sizing: border-box;"></p></section><section style="display: flex; flex-flow: row; isolation: isolate; text-align: left; justify-content: flex-start; margin-top: 20px; margin-bottom: -23px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-left: 10px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 1px; border-radius: 100%; border-color: rgba(255, 255, 255, 0) rgb(56, 143, 214) rgb(56, 143, 214) rgba(255, 255, 255, 0); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 10px; margin-right: 0%; margin-left: 0%; transform: translate3d(2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;box-shadow: rgb(0, 0, 0) 0px 0px 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M63.93,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H75.41c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C62.89,0,52.44,10.45,52.44,23.33v0v17.28v17.89C52.44,64.85,57.59,70,63.93,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M11.49,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H22.97c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C10.45,0,0,10.45,0,23.33v0v17.28v17.89C0,64.85,5.15,70,11.49,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;border-style: solid;border-width: 1px;border-color: rgb(56, 143, 214);padding: 25px 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214); text-align: justify; font-size: 14px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">第一百零二条国家鼓励开展慈善国际交流与合作。慈善组织接受境外慈善捐赠、与境外组织或者个人合作开展慈善活动的,根据国家有关规定履行批准、备案程序。<br style="box-sizing: border-box;"></strong></p></section></section></section><section style="display: flex; flex-flow: row; text-align: right; justify-content: flex-end; margin-top: -23px; margin-bottom: 20px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-right: 10px; border-width: 0px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-radius: 100%; border-width: 1px; border-style: solid; border-color: rgb(56, 143, 214) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(56, 143, 214); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; transform: translate3d(-2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;border-width: 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M35.17,0H12.1C5.42,0,0,5.42,0,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06H23.7c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C46.67,5.15,41.52,0,35.17,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M87.61,0H64.54c-6.68,0-12.1,5.42-12.1,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06h14.64c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C99.11,5.15,93.96,0,87.61,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us">条款中提到要“根据国家有关规定履行批准、备案程序”。什么叫备案?具体的批准、备案流程如何?什么情况下要批准与备案?对于与境外非政府组织的合作,批准程序有《境外非政府组织境内活动管理法》来规定,而对于与境外的其他组织<span style="font-size: 12px;color: rgb(160, 160, 160);box-sizing: border-box;">(如境外的公司)</span>与个人合作,不仅仅是捐赠,也包括其他形式的合作,批准与备案的程序如何,都需要进一步明确。</p><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;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(56, 143, 214); 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;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(198, 224, 252, 0.35);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214);font-size: 16px;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">第八,完善监督管理措施</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;" powered-by="xiumi.us">修改后的慈善法新增了一些监督管理方面的规定。比如第一百零四条。</p><section style="display: flex; flex-flow: row; isolation: isolate; text-align: left; justify-content: flex-start; margin-top: 20px; margin-bottom: -23px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-left: 10px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 1px; border-radius: 100%; border-color: rgba(255, 255, 255, 0) rgb(56, 143, 214) rgb(56, 143, 214) rgba(255, 255, 255, 0); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 10px; margin-right: 0%; margin-left: 0%; transform: translate3d(2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;box-shadow: rgb(0, 0, 0) 0px 0px 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M63.93,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H75.41c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C62.89,0,52.44,10.45,52.44,23.33v0v17.28v17.89C52.44,64.85,57.59,70,63.93,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M11.49,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H22.97c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C10.45,0,0,10.45,0,23.33v0v17.28v17.89C0,64.85,5.15,70,11.49,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;border-style: solid;border-width: 1px;border-color: rgb(56, 143, 214);padding: 25px 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(62, 62, 62); text-align: justify; font-size: 14px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">第一百零四条……</p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;"><br style="box-sizing: border-box;"></span></strong></p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">慈善组织、慈善信托的受托人涉嫌违反本法规定的,县级以上人民政府民政部门可以对有关负责人进行约谈,要求其说明情况、提出改进措施。</span></strong></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(56, 143, 214);box-sizing: border-box;">其他慈善活动参与者涉嫌违反本法规定的,县级以上人民政府民政部门可以会同有关部门调查和处理。</span></strong></p></section></section></section><section style="display: flex; flex-flow: row; text-align: right; justify-content: flex-end; margin-top: -23px; margin-bottom: 20px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-right: 10px; border-width: 0px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-radius: 100%; border-width: 1px; border-style: solid; border-color: rgb(56, 143, 214) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(56, 143, 214); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; transform: translate3d(-2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;border-width: 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M35.17,0H12.1C5.42,0,0,5.42,0,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06H23.7c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C46.67,5.15,41.52,0,35.17,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M87.61,0H64.54c-6.68,0-12.1,5.42-12.1,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06h14.64c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C99.11,5.15,93.96,0,87.61,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">慈善组织现在遇到比较大的一个问题是“被诈骗”,遇到这样的情况,民政部门可以会同有关部门调查和处理。如果涉嫌犯罪的,由公安部门来处理。相关规定以前也都有,但如何落地也要看下一步的行动。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">第一百零六条健全了慈善组织及其负责人、慈善信托受托人的信用记录制度、慈善组织评估制度。</p></section><section style="display: flex; flex-flow: row; isolation: isolate; text-align: left; justify-content: flex-start; margin-top: 20px; margin-bottom: -23px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-left: 10px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 1px; border-radius: 100%; border-color: rgba(255, 255, 255, 0) rgb(56, 143, 214) rgb(56, 143, 214) rgba(255, 255, 255, 0); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 10px; margin-right: 0%; margin-left: 0%; transform: translate3d(2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;box-shadow: rgb(0, 0, 0) 0px 0px 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M63.93,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H75.41c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C62.89,0,52.44,10.45,52.44,23.33v0v17.28v17.89C52.44,64.85,57.59,70,63.93,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M11.49,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H22.97c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C10.45,0,0,10.45,0,23.33v0v17.28v17.89C0,64.85,5.15,70,11.49,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;border-style: solid;border-width: 1px;border-color: rgb(56, 143, 214);padding: 25px 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214); text-align: justify; font-size: 14px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">第一百零六条县级以上人民政府民政部门应当建立慈善组织及其负责人、慈善信托的受托人信用记录制度,并向社会公布。</strong></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;">县级以上人民政府民政部门应当建立慈善组织评估制度,鼓励和支持第三方机构对慈善组织的内部治理、财务状况、项目开展情况以及信息公开等进行评估,并向社会公布评估结果。</strong></p></section></section></section><section style="display: flex; flex-flow: row; text-align: right; justify-content: flex-end; margin-top: -23px; margin-bottom: 20px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-right: 10px; border-width: 0px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-radius: 100%; border-width: 1px; border-style: solid; border-color: rgb(56, 143, 214) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(56, 143, 214); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; transform: translate3d(-2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;border-width: 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M35.17,0H12.1C5.42,0,0,5.42,0,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06H23.7c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C46.67,5.15,41.52,0,35.17,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M87.61,0H64.54c-6.68,0-12.1,5.42-12.1,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06h14.64c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C99.11,5.15,93.96,0,87.61,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">2024年,北京已经开始试点社会组织信用监督制度,建立了社会组织信用监督办法。新修改的慈善法也明确,在国家层面建立一个慈善组织及其负责人、慈善信托的受托人信用记录制度,负责人好的信息、不好的信息都会被公示。法律已经授权各地民政部门,具体如何落实还要看各地。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">另外一点是县级以上政府民政部门应当建立慈善组<span style="color: rgb(62, 62, 62);box-sizing: border-box;">织评估制度</span>,鼓励和支持第三方机构对慈善组织进行评估。县级以上政府民政部门是“应当”建立评估制度,对于第三方机构评估是“鼓励”而非必须,比如中国慈善联合会、基金会中心网等开展的评估,未来专业化的社会监督机制也将逐步建立。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(56, 143, 214); 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;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(198, 224, 252, 0.35);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214);font-size: 16px;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">第九,强化法律责任追究</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="box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">大家可以注意到,这次慈善法修改,修改的内容与法律责任有很强的对应关系,对慈善行业规范管理的要求更高。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">新增的几个条款对慈善组织和相关人员的法律责任都有所强化。比如第一百一十条。</p></section><section style="display: flex; flex-flow: row; isolation: isolate; text-align: left; justify-content: flex-start; margin-top: 20px; margin-bottom: -23px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-left: 10px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 1px; border-radius: 100%; border-color: rgba(255, 255, 255, 0) rgb(56, 143, 214) rgb(56, 143, 214) rgba(255, 255, 255, 0); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 10px; margin-right: 0%; margin-left: 0%; transform: translate3d(2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;box-shadow: rgb(0, 0, 0) 0px 0px 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M63.93,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H75.41c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C62.89,0,52.44,10.45,52.44,23.33v0v17.28v17.89C52.44,64.85,57.59,70,63.93,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M11.49,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H22.97c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C10.45,0,0,10.45,0,23.33v0v17.28v17.89C0,64.85,5.15,70,11.49,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;border-style: solid;border-width: 1px;border-color: rgb(56, 143, 214);padding: 25px 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214); text-align: justify; font-size: 14px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">第一百一十条慈善组织有下列情形之一的,由县级以上人民政府民政部门责令限期改正,予以警告,并没收违法所得;逾期不改正的,责令限期停止活动并进行整改:</strong></p><p style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);box-sizing: border-box;">……</span></p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">(二)指定或者变相指定捐赠人、慈善组织管理人员的利害关系人作为受益人的;</strong></p><p style="box-sizing: border-box;"><span style="color: rgb(62, 62, 62);box-sizing: border-box;">……</span></p></section></section></section><section style="display: flex; flex-flow: row; text-align: right; justify-content: flex-end; margin-top: -23px; margin-bottom: 20px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-right: 10px; border-width: 0px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-radius: 100%; border-width: 1px; border-style: solid; border-color: rgb(56, 143, 214) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(56, 143, 214); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; transform: translate3d(-2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;border-width: 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M35.17,0H12.1C5.42,0,0,5.42,0,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06H23.7c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C46.67,5.15,41.52,0,35.17,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M87.61,0H64.54c-6.68,0-12.1,5.42-12.1,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06h14.64c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C99.11,5.15,93.96,0,87.61,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">这一条第二点针对以前有过的指定利害关系人作为受益人的大量实际案例,明确将其列入法律追究的情形。第五点“因管理不善造成慈善财产重大损失”,具体含义需要下一步的法律解释来明确。什么<span style="color: rgb(62, 62, 62);box-sizing: border-box;">叫管理不善</span>?因为客观原因,比如进行保值增值时因为市场原因导致慈善组织产生重大损失,可能不能算管理不善。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">我个人理解的管理不善有两层含义,一是决策内容本身违法,比如法律不允许买卖股票、借款投资,而实际这样做了,这肯定是管理不善。第二种是决策程序违法,比如事情应由理事会做决定,而实际上由理事长个人做决定,程序不符合规范,这也叫管理不善。这两种情形的管理不善给慈善组织造成重大损失的,都应被纳入法律责任规制的范围。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">第一百一十二条规定的变化,是慈善组织负责人一定要注意的。</p></section><section style="display: flex; flex-flow: row; isolation: isolate; text-align: left; justify-content: flex-start; margin-top: 20px; margin-bottom: -23px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-left: 10px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 1px; border-radius: 100%; border-color: rgba(255, 255, 255, 0) rgb(56, 143, 214) rgb(56, 143, 214) rgba(255, 255, 255, 0); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 10px; margin-right: 0%; margin-left: 0%; transform: translate3d(2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;box-shadow: rgb(0, 0, 0) 0px 0px 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M63.93,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H75.41c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C62.89,0,52.44,10.45,52.44,23.33v0v17.28v17.89C52.44,64.85,57.59,70,63.93,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M11.49,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H22.97c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C10.45,0,0,10.45,0,23.33v0v17.28v17.89C0,64.85,5.15,70,11.49,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;border-style: solid;border-width: 1px;border-color: rgb(56, 143, 214);padding: 25px 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214); text-align: justify; font-size: 14px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">第一百一十二条慈善组织有本法第一百零九条、第一百一十条、第一百一十一条规定情形的,由县级以上人民政府民政部门对直接负责的主管人员和其他直接责任人员处二万元以上二十万元以下罚款,并没收违法所得;情节严重的,禁止其一年至五年内担任慈善组织的管理人员。</strong></p></section></section></section><section style="display: flex; flex-flow: row; text-align: right; justify-content: flex-end; margin-top: -23px; margin-bottom: 20px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-right: 10px; border-width: 0px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-radius: 100%; border-width: 1px; border-style: solid; border-color: rgb(56, 143, 214) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(56, 143, 214); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; transform: translate3d(-2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;border-width: 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M35.17,0H12.1C5.42,0,0,5.42,0,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06H23.7c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C46.67,5.15,41.52,0,35.17,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M87.61,0H64.54c-6.68,0-12.1,5.42-12.1,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06h14.64c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C99.11,5.15,93.96,0,87.61,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">这一条相较于之前的变化是,之前规定为<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">“有违法所得的,由民政部门予以没收;对直接负责的主管人员和其他直接责任人员处二万元以上二十万元以下罚款”</span></strong>,实践中,理解可能产生歧义。以前对负责人罚款的前提是,有违法所得,如果没有违法所得,就不用没收,也不用罚款。现在的表述很明确,只要违反上述几条规定,无论有没有违法所得,都可以处以二万元以上二十万元以下罚款,如果有违法所得,并没收违法所得。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">如果存在严重情节,在一到五年内禁止担任慈善组织管理人员。这里什么叫管理人员,是否包括所有的理事、监事?有待进一步明确。</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;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; border-left: 12px solid rgb(56, 143, 214); 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;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgba(198, 224, 252, 0.35);padding: 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214);font-size: 16px;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">第十,个人求助纳入法律规制</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;" powered-by="xiumi.us">修改后的慈善法将个人求助的相关规定纳入其中。</p><section style="display: flex; flex-flow: row; isolation: isolate; text-align: left; justify-content: flex-start; margin-top: 20px; margin-bottom: -23px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-left: 10px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-style: solid; border-width: 1px; border-radius: 100%; border-color: rgba(255, 255, 255, 0) rgb(56, 143, 214) rgb(56, 143, 214) rgba(255, 255, 255, 0); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 10px; margin-right: 0%; margin-left: 0%; transform: translate3d(2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;box-shadow: rgb(0, 0, 0) 0px 0px 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M63.93,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H75.41c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C62.89,0,52.44,10.45,52.44,23.33v0v17.28v17.89C52.44,64.85,57.59,70,63.93,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M11.49,70h23.07c6.68,0,12.1-5.42,12.1-12.1V42.43v0c0-5-4.05-9.06-9.06-9.06H22.97c-6.68,0-12.1-5.42-12.1-12.1v0c0-6.2,5.03-11.23,11.23-11.23h3.2c2.77,0,5.02-2.25,5.02-5.02v0c0-2.77-2.25-5.02-5.02-5.02h-1.98C10.45,0,0,10.45,0,23.33v0v17.28v17.89C0,64.85,5.15,70,11.49,70z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;border-style: solid;border-width: 1px;border-color: rgb(56, 143, 214);padding: 25px 10px;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="color: rgb(56, 143, 214); text-align: justify; font-size: 14px; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">第一百二十四条个人因疾病等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,不得通过虚构、隐瞒事实等方式骗取救助。</strong></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;">从事个人求助网络服务的平台应当经国务院民政部门指定,对通过其发布的求助信息真实性进行查验,并及时、全面向社会公开相关信息。具体管理办法由国务院民政部门会同网信、工业和信息化等部门另行制定。</strong></p></section></section></section><section style="display: flex; flex-flow: row; text-align: right; justify-content: flex-end; margin-top: -23px; margin-bottom: 20px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: auto; vertical-align: top; flex: 0 0 0%; align-self: flex-start; height: auto; padding-right: 10px; border-width: 0px; 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;box-sizing: border-box;"><section style="display: inline-block; width: 45px; height: 45px; vertical-align: top; overflow: hidden; border-radius: 100%; border-width: 1px; border-style: solid; border-color: rgb(56, 143, 214) rgba(255, 255, 255, 0) rgba(255, 255, 255, 0) rgb(56, 143, 214); box-sizing: border-box;"><section style="transform: rotateZ(315deg);-webkit-transform: rotateZ(315deg);-moz-transform: rotateZ(315deg);-o-transform: rotateZ(315deg);box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; transform: translate3d(-2px, 0px, 0px); line-height: 0; box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;width: 60%;height: auto;border-width: 0px;box-sizing: border-box;"><svg xmlns="http://www.w3.org/2000/svg" x="0px" y="0px" viewBox="0 0 99.11 70" style="max-width: 100%;width: 100%;box-sizing: border-box;" width="100%"><g style="box-sizing: border-box;"><path d="M35.17,0H12.1C5.42,0,0,5.42,0,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06H23.7c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C46.67,5.15,41.52,0,35.17,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path><path d="M87.61,0H64.54c-6.68,0-12.1,5.42-12.1,12.1v15.47v0c0,5,4.05,9.06,9.06,9.06h14.64c6.68,0,12.1,5.42,12.1,12.1v0c0,6.2-5.03,11.23-11.23,11.23h-3.2c-2.77,0-5.02,2.25-5.02,5.02v0c0,2.77,2.25,5.02,5.02,5.02h1.98c12.89,0,23.33-10.45,23.33-23.33v0V29.38V11.49C99.11,5.15,93.96,0,87.61,0z" fill="rgb(239,238,234)" style="box-sizing: border-box;"></path></g></svg></section></section></section></section></section></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">如何理解个人求助?学界通识认为个人求助是宪法赋予公民的基本权利,即公民在年老、疾病或者丧失劳动能力的情况下,有从国家和社会获得物质帮助的权利,法律不应限制,但是个人求助不具有公益性,所以不属于慈善活动。慈善法实施七年多,由于互联网技术的引入,个人求助通过互联网进行,借助了互联网平台影响十分广泛,对于绝大多数公众而言,在水滴筹、轻松筹去帮助求助人也基本认为这是在做慈善。由于互联网平台的介入,个人求助就具备的公共性。这次新增的条款也是重点在规范个人求助平台。我认为,个人求助纳入慈善法附则,并不是认为个人求助属于慈善活动了,慈善组织都可以开展个人求助的业务了。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">新增这一条款中,虽然导致家庭经济困难的原因用了一个“等”字,但主要仍然指个人的大病求助。为了买篮球鞋而在网上求助筹款,就不应该被认定为个人求助。此外,求助人与信息发布人可能不是同一人,两者都要对信息的真实性负责。</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">修改后的《慈善法》明确指出,从事个人求助网络服务的平台应当经国务院民政部门指定,像水滴筹、轻松筹等网络服务平台,须经过民政部指定才可开展个人求助业务,否则是不允许的。个人求助网络服务平台要对发布的求助信息真实性进行查验,查验的标准是什么?如何进行查验?都有待相关部门规章来进一步明确和规范。</p><p style="box-sizing: border-box;"><br></p><p style="box-sizing: border-box;">有很多人问我对慈善法修改的评价,我认为整体而言是<strong style="box-sizing: border-box;"><span style="color: rgb(56, 143, 214);box-sizing: border-box;">“回应了现实问题,规范了慈善行为,优化了发展环境”</span></strong>。慈善事业的发展是一个复杂的问题,从不同的角度看有不同的难点,不同主体也有不同难处。未来慈善事业的健康发展需要各方共同努力。</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="display: flex; flex-flow: row; margin-right: 0%; margin-left: 0%; justify-content: flex-start; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;vertical-align: top;width: 50px;flex: 0 0 auto;align-self: stretch;height: auto;background-color: rgba(150, 202, 238, 0.26);line-height: 1;box-sizing: border-box;"><section style="font-size: 12px;line-height: 1;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section></section><section style="display: inline-block;vertical-align: top;width: auto;align-self: stretch;min-width: 10%;max-width: 100%;flex: 0 0 auto;height: auto;box-sizing: border-box;"><section style="color: rgb(160, 160, 160); font-size: 12px; padding-right: 4px; padding-left: 4px; line-height: 1.5; box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;">END</p></section></section><section style="display: inline-block;vertical-align: top;width: auto;align-self: stretch;flex: 100 100 0%;background-color: rgba(150, 202, 238, 0.26);line-height: 1;box-sizing: border-box;"><section style="justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;background-color: rgb(255, 255, 255);line-height: 1;align-self: flex-start;flex: 0 0 auto;box-sizing: border-box;"><section style="margin-right: 0%; margin-left: 0%; box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 11px;color: rgba(198, 224, 252, 0.35);line-height: 0.5;letter-spacing: 0px;box-sizing: border-box;"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section></section></section></section></section></section><section style="font-size: 12px; color: rgb(150, 150, 150); box-sizing: border-box;" powered-by="xiumi.us"><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;">作者</strong>|何国科</p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">整理</strong>|杨晓娟</p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">排版</strong>|季拓</p><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">审核</strong>|史成斌</p><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;">说明:本文经嘉宾审定发布,仅代表嘉宾个人观点,不代表其所在机构或本平台立场。转载或引用请注明来源。</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br></p><section style="text-align: center;color: rgb(56, 143, 214);box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"></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「CFF2008」,搜索「ChinaFoundationForum」即可关注,[<a target="_blank" href="https://mp.weixin.qq.com/s/w9lmR2w7IUPyEAVnzGCa1w">阅读原文</a>]。</div><p></p>
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