企业慈善捐赠的法律规制

目前,我国企业慈善捐赠法律规制还不完善,企业慈善捐赠定性没有法律依据、立法上缺乏对捐赠企业及受捐者相关权利保障、企业摊捐劝捐现象随处可见。欲解决这些困境。必须在立法上将企业慈善捐赠纳入社会保障体系,明确捐赠企业与受捐人的合法权利,并对企业摊捐劝捐行为予以规制,引导企业主动捐赠。

The Legal Regulation of Corporate Charitable Donation

At present,the legal regulation of corporate charitable donation in our country is not perfect;there is no legal basis for determining the nature of corporate charitable donation.The legislation lacks the security for related rights of the donor corporations and the recipients.The corporations are often apportioned or persuaded to donate.To solve these problems,the author advises： （1）The corporate charitable donation should be included in the social security system in legislation. （2）The rights of donor corporations and the recipients must be protected in legislation; （3）The behavior that the corporations are often apportioned or persuaded to donate must be restricted,and the government should encourage voluntary donation.