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《慈善法》的出台为我国慈善事业的持续健康发展,实现依法行善和依法监管提供了重要的法律依据。文章分析了《慈善法》对于社会募捐发起的规范、公益信托运行中信息透明的需求以及税收的相关支持鼓励等方面良性作用,提出在《慈善法》这一大背景下以社会募捐为手段发展公益信托是为良策,这也是社会募捐所应存在的价值的观点。
The promulgation of “Charity Law” provides an important legal basis for the sustained and healthy development of charity in our country, realizing the good according to law and supervising according to law. This paper analyzes the virtuous law’s positive role in the regulation of social fund raising, the requirement of information transparency in the operation of public welfare trust, and the related support and encouragement of taxation. It puts forward that the development of social fundraising under the background of “charity law” Public trust is a good policy, which is also the value of social donations should exist point of view.