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《慈善法》是一部具有道德色彩的法律。《慈善法》所理解的慈善活动是一种“大慈善”的概念。慈善是为公益的志愿行为,“公益”即为慈善行为或慈善组织所指向或锻造的目标。“公益”的内涵应在自由主义的基础之上,进行公益性测试认定。为了实现《慈善法》促进慈善事业的目标,应该放宽慈善的公益目标的理解,对慈善活动的动机、影响因素、税收激励绩效有深入的研究,并在此基础上进行具体的制度设计。
The Charity Law is a law of ethics. The charity activities understood by the Charity Law are a kind of “big charity” concept. Charity is a voluntary act for public welfare. “Public welfare ” is the goal pointed or forged by charity or charity organizations. “Connotation of ” should be based on the basis of liberalism, public welfare test that. In order to realize the goal of “Charity Law” to promote charity, we should relax the understanding of the charity’s goal of public welfare, conduct an in-depth research on the motivation and influencing factors of charity activity and the performance of tax incentives, and on this basis, carry out specific system design.