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我国慈善事业的发展还处在初级阶段,企业慈善捐赠的积极性不是很高,企业慈善捐赠的水平仍然很低。企业慈善捐赠面临诸多障碍:索捐、迫捐、诈捐现象时有发生;政府在慈善捐赠中的角色定位不清;企业在享受税收优惠等激励方面限制太多;民间慈善组织的发展受到束缚。因此,转变慈善捐赠观念,完善有关慈善捐赠的法律法规,是我国慈善事业发展的当务之急。
The development of charity in our country is still in its infancy. The enthusiasm of enterprises for charity donation is not high, and the level of corporate charity donations is still low. Corporate charitable donations face many obstacles: cable donations, forced donations, fraud cases occur from time to time; the role of government in charitable donations is unclear; enterprises enjoy tax incentives and other incentives too restrictive; private charitable organizations are constrained . Therefore, changing the concept of charitable donations and perfecting the laws and regulations on charitable donations are the most urgent tasks for the development of charities in our country.