中国慈善基金会:发展与政策相关问题

IF 1.4 Q3 ECONOMICS
Xiaoming Feng
{"title":"中国慈善基金会:发展与政策相关问题","authors":"Xiaoming Feng","doi":"10.1080/10971475.2014.993221","DOIUrl":null,"url":null,"abstract":"As an innovative form of social organization, the charitable foundation is a new phenomenon in the People’s Republic of China. Since 2004, when the new Regulations on Administration of Foundations were promulgated, the charitable foundation sector has experienced rapid growth. However, compared to its potential and the important role the foundation sector can play in China’s social development, a more favorable institutional and legal environment should be considered to boost the expansion of charitable foundations. Because government policies are vital in shaping the landscape of the civil sector in China, this article will focus on how government policies can help create a conducive legal and institutional environment for the expansion of private foundations. Specifically, administrative barriers and tax incentives are extensively discussed. In doing so, experiences from other countries, especially the United States, will be discussed to serve as a reference as well as a model of best practice.","PeriodicalId":45785,"journal":{"name":"CHINESE ECONOMY","volume":null,"pages":null},"PeriodicalIF":1.4000,"publicationDate":"2015-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/10971475.2014.993221","citationCount":"35","resultStr":"{\"title\":\"China’s Charitable Foundations: Development and Policy-Related Issues\",\"authors\":\"Xiaoming Feng\",\"doi\":\"10.1080/10971475.2014.993221\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"As an innovative form of social organization, the charitable foundation is a new phenomenon in the People’s Republic of China. Since 2004, when the new Regulations on Administration of Foundations were promulgated, the charitable foundation sector has experienced rapid growth. However, compared to its potential and the important role the foundation sector can play in China’s social development, a more favorable institutional and legal environment should be considered to boost the expansion of charitable foundations. Because government policies are vital in shaping the landscape of the civil sector in China, this article will focus on how government policies can help create a conducive legal and institutional environment for the expansion of private foundations. Specifically, administrative barriers and tax incentives are extensively discussed. In doing so, experiences from other countries, especially the United States, will be discussed to serve as a reference as well as a model of best practice.\",\"PeriodicalId\":45785,\"journal\":{\"name\":\"CHINESE ECONOMY\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.4000,\"publicationDate\":\"2015-03-04\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1080/10971475.2014.993221\",\"citationCount\":\"35\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"CHINESE ECONOMY\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/10971475.2014.993221\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"CHINESE ECONOMY","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/10971475.2014.993221","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"ECONOMICS","Score":null,"Total":0}
引用次数: 35

摘要

慈善基金会作为一种创新的社会组织形式,是中华人民共和国出现的一种新现象。自2004年新《基金会管理条例》颁布以来,慈善基金会行业经历了快速发展。然而,与基金会在中国社会发展中的潜力和重要作用相比,应该考虑一个更有利的制度和法律环境来推动慈善基金会的扩张。由于政府政策对塑造中国民间领域的格局至关重要,本文将重点讨论政府政策如何帮助为非公募基金会的扩张创造有利的法律和制度环境。具体而言,本文广泛讨论了行政壁垒和税收优惠。在此过程中,将讨论来自其他国家,特别是美国的经验,以作为参考和最佳做法的典范。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
China’s Charitable Foundations: Development and Policy-Related Issues
As an innovative form of social organization, the charitable foundation is a new phenomenon in the People’s Republic of China. Since 2004, when the new Regulations on Administration of Foundations were promulgated, the charitable foundation sector has experienced rapid growth. However, compared to its potential and the important role the foundation sector can play in China’s social development, a more favorable institutional and legal environment should be considered to boost the expansion of charitable foundations. Because government policies are vital in shaping the landscape of the civil sector in China, this article will focus on how government policies can help create a conducive legal and institutional environment for the expansion of private foundations. Specifically, administrative barriers and tax incentives are extensively discussed. In doing so, experiences from other countries, especially the United States, will be discussed to serve as a reference as well as a model of best practice.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CHINESE ECONOMY
CHINESE ECONOMY ECONOMICS-
CiteScore
4.10
自引率
15.00%
发文量
24
期刊介绍: The Chinese Economy offers an objective and analytical perspective on economic issues concerning China. It features research papers by scholars from around the world as well as selected translations of important articles from Chinese sources. The journal aims to provide expert insight on China"s economic development and directions for future research and policy analysis.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信