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《捐赠法》的颁行,对促成政府、企业和民间三方合力发展社会公益事业、配合社会领域实行改革、促进社会公益事业长期发展具有重要意义。然而,近年捐赠实践中也出现了一些问题,为此需要对该法的社会公益事业捐赠、捐赠人、捐赠人权利和义务、受赠人、公益捐赠审计、捐赠表彰、捐赠优惠免税等条款进一步加以完善。
The promulgation of the “Donation Law” is of great significance to contributing to the concerted efforts of the government, enterprises and non-governmental parties in promoting social welfare undertakings, with the reform in the social field and the long-term development of public welfare undertakings. However, some problems have emerged in the practice of donation in recent years. For this purpose, we need to further clarify the donation of social welfare undertakings, rights and obligations of donors, donors, recipients, audit of public welfare donations, recognition of donations, To be perfect.