慈善法修改后，实务如何适应新规
<div class="wx_rich_media_content" id="jsWxContainer"><section style="box-sizing: border-box; text-align: justify; font-size: 16px;"><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="font-size: 15px; padding-right: 10px; padding-left: 10px; box-sizing: border-box;" powered-by="xiumi.us"><p style="text-indent: 2em; box-sizing: border-box;">新修改的慈善法所建立的新制度体系将会对慈善组织、其他参与慈善事业的企事业单位的具体实务产生重大影响，具体可以概括为五个“新”。</p></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; padding-right: 3px; padding-left: 3px; box-shadow: rgb(0, 0, 0) 0px 0px 0px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="display: flex;flex-flow: row;text-align: justify;justify-content: flex-start;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; vertical-align: middle; width: auto; box-shadow: rgb(0, 0, 0) 0px 0px 0px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: center; margin-right: -12px; z-index: 1; box-sizing: border-box;"><section style="text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 40px;height: 40px;vertical-align: top;overflow: hidden;box-shadow: rgb(83, 98, 242) 0px 0px 3px inset;border-width: 1px;border-radius: 100%;border-style: solid;border-color: rgba(0, 11, 111, 0.61);background-image: linear-gradient(270deg, rgb(181, 216, 254) 0%, rgb(240, 247, 252) 100%);padding: 3px;box-sizing: border-box;"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 24px;color: rgb(255, 255, 255);letter-spacing: 0px;line-height: 1;text-shadow: rgb(83, 98, 242) 1.28558px 1.53209px 2px;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">一<br style="box-sizing: border-box;"></strong></p></section></section></section></section></section><section style="display: inline-block;vertical-align: middle;width: auto;background-image: linear-gradient(270deg, rgb(181, 216, 254) 0%, rgb(240, 247, 252) 100%);flex: 100 100 0%;align-self: center;height: auto;box-shadow: rgb(83, 98, 242) 0px 0px 3px inset;border-style: solid;border-width: 1px;border-radius: 12px;border-color: rgba(0, 11, 111, 0.61);overflow: hidden;padding: 5px 10px 5px 20px;box-sizing: border-box;"><section style="color: rgb(83, 98, 242);text-align: left;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">慈善募捐和捐赠规则的新变化</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: left; justify-content: flex-start; display: flex; flex-flow: row; margin-bottom: 10px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;border-style: solid;border-width: 1px;border-color: rgb(93, 142, 255);padding: 23px;box-sizing: border-box;"><section style="text-align: justify;line-height: 1.8;box-sizing: border-box;" powered-by="xiumi.us"><p style="text-indent: 2em; box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">新修改的慈善法对慈善募捐、慈善捐赠等慈善活动作了进一步规范，主要有如下新变化：</span></p><p style="text-indent: 2em; box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;"><br style="box-sizing: border-box;"></span></p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">第一</span></strong><span style="font-size: 15px;box-sizing: border-box;">，要求慈善组织每年向办理其登记的民政部门报送年度工作报告和财务会计报告，包括募捐成本、与境外组织或者个人开展合作等情况，这是一个全新的、重要的财务合规点。不符合募捐成本标准的，将按照慈善法的规定进行处罚。关于与境外组织或者个人开展合作的情况，法律规定必须在年报里列明。</span></p><p style="text-indent: 2em; box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;"><br style="box-sizing: border-box;"></span></p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">第二</span></strong><span style="font-size: 15px;box-sizing: border-box;">，规范了合作公开募捐制度。新增加规定：“具有公开募捐资格的慈善组织应当对合作方进行评估，依法签订书面协议，在募捐方案中载明合作方的相关信息，并对合作方的相关行为进行指导和监督。具有公开募捐资格的慈善组织负责对合作募得的款物进行管理和会计核算，将全部收支纳入其账户。”所以，具有公开募捐资格的慈善组织必须肩负起监管责任，并且禁止合作方自行开展公开募捐。</span></p><p style="text-indent: 2em; box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;"><br style="box-sizing: border-box;"></span></p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">第三</span></strong><span style="font-size: 15px;box-sizing: border-box;">，强化了利益冲突规则，明确了慈善捐赠受益人确定原则。捐赠人与慈善组织约定捐赠财产的用途和受益人时，不得指定或者变相指定捐赠人的利害关系人作为受益人。这里的“变相指定”是新增规定，扩展了适用范围。</span></p><p style="text-indent: 2em; box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;"><br style="box-sizing: border-box;"></span></p><p style="text-indent: 2em; box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">此外，新修改的慈善法新增要求，特殊情况下慈善组织年度支出难以符合规定的，应当报告并公开说明情况，虽然是义务性要求，也很可能会给因为特殊情况不满足年度支出要求的机构一条责任豁免的出路。新修改的慈善法还要求，募捐活动或者慈善项目结束三个月内，要全面详细公开募捐、项目实施和募得款物使用情况，这也预示着未来对慈善组织信息公开活动将有更严格的要求与执法。</span></p></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; padding-right: 3px; padding-left: 3px; box-shadow: rgb(0, 0, 0) 0px 0px 0px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="display: flex;flex-flow: row;text-align: justify;justify-content: flex-start;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; vertical-align: middle; width: auto; box-shadow: rgb(0, 0, 0) 0px 0px 0px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: center; margin-right: -12px; z-index: 1; box-sizing: border-box;"><section style="text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 40px;height: 40px;vertical-align: top;overflow: hidden;box-shadow: rgb(83, 98, 242) 0px 0px 3px inset;border-width: 1px;border-radius: 100%;border-style: solid;border-color: rgba(0, 11, 111, 0.61);background-image: linear-gradient(270deg, rgb(181, 216, 254) 0%, rgb(240, 247, 252) 100%);padding: 3px;box-sizing: border-box;"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 24px;color: rgb(255, 255, 255);letter-spacing: 0px;line-height: 1;text-shadow: rgb(83, 98, 242) 1.28558px 1.53209px 2px;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">二<br style="box-sizing: border-box;"></strong></p></section></section></section></section></section><section style="display: inline-block;vertical-align: middle;width: auto;background-image: linear-gradient(270deg, rgb(181, 216, 254) 0%, rgb(240, 247, 252) 100%);flex: 100 100 0%;align-self: center;height: auto;box-shadow: rgb(83, 98, 242) 0px 0px 3px inset;border-style: solid;border-width: 1px;border-radius: 12px;border-color: rgba(0, 11, 111, 0.61);overflow: hidden;padding: 5px 10px 5px 20px;box-sizing: border-box;"><section style="color: rgb(83, 98, 242);text-align: left;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">慈善信托的新措施</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: left; justify-content: flex-start; display: flex; flex-flow: row; margin-bottom: 10px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;border-style: solid;border-width: 1px;border-color: rgb(93, 142, 255);padding: 23px;box-sizing: border-box;"><section style="text-align: justify; line-height: 1.8; box-sizing: border-box;" powered-by="xiumi.us"><p style="text-indent: 2em; box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">慈善信托的修改幅度不大，主要包括三处，既有管理性规定，也有促进性规定。</span></p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">第一</span></strong><span style="font-size: 15px;box-sizing: border-box;">，参考慈善组织，新增加了一条内容是关于慈善信托受益人确定原则的规定。慈善信托的委托人不得指定或者变相指定其利害关系人作为受益人。</span></p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">第二</span></strong><span style="font-size: 15px;box-sizing: border-box;">，参考慈善组织，新增了慈善信托的年度支出和管理费用标准的规定，该标准将由国务院民政部门会同财政、税务和金融监督管理等部门制定。</span></p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">第三</span></strong><span style="font-size: 15px;box-sizing: border-box;">，新增加了一条税收优惠的规定，自然人、法人和非法人组织设立慈善信托开展慈善活动的，依法享受税收优惠。</span></p><p style="text-indent: 2em; box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">此外，还规定了慈善信托的受托人要在民政部统一的慈善信息平台（一般指的是“慈善中国”）上发布信息并对信息的真实性负责。在监督管理与法律责任两章中也新增了一些关于慈善信托受托人的规定。</span></p></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="margin: 10px 0%;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 100%; vertical-align: top; padding-right: 3px; padding-left: 3px; box-shadow: rgb(0, 0, 0) 0px 0px 0px; align-self: flex-start; flex: 0 0 auto; box-sizing: border-box;"><section style="display: flex;flex-flow: row;text-align: justify;justify-content: flex-start;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; vertical-align: middle; width: auto; box-shadow: rgb(0, 0, 0) 0px 0px 0px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: center; margin-right: -12px; z-index: 1; box-sizing: border-box;"><section style="text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 40px;height: 40px;vertical-align: top;overflow: hidden;box-shadow: rgb(83, 98, 242) 0px 0px 3px inset;border-width: 1px;border-radius: 100%;border-style: solid;border-color: rgba(0, 11, 111, 0.61);background-image: linear-gradient(270deg, rgb(181, 216, 254) 0%, rgb(240, 247, 252) 100%);padding: 3px;box-sizing: border-box;"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 24px;color: rgb(255, 255, 255);letter-spacing: 0px;line-height: 1;text-shadow: rgb(83, 98, 242) 1.28558px 1.53209px 2px;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">三<br style="box-sizing: border-box;"></strong></p></section></section></section></section></section><section style="display: inline-block;vertical-align: middle;width: auto;background-image: linear-gradient(270deg, rgb(181, 216, 254) 0%, rgb(240, 247, 252) 100%);flex: 100 100 0%;align-self: center;height: auto;box-shadow: rgb(83, 98, 242) 0px 0px 3px inset;border-style: solid;border-width: 1px;border-radius: 12px;border-color: rgba(0, 11, 111, 0.61);overflow: hidden;padding: 5px 10px 5px 20px;box-sizing: border-box;"><section style="color: rgb(83, 98, 242);text-align: left;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">关于互联网慈善的新规定</strong></p></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: left; justify-content: flex-start; display: flex; flex-flow: row; margin-bottom: 10px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;border-style: solid;border-width: 1px;border-color: rgb(93, 142, 255);padding: 23px;box-sizing: border-box;"><section style="text-align: justify;font-size: 15px;line-height: 1.8;box-sizing: border-box;" powered-by="xiumi.us"><p style="text-indent: 2em; box-sizing: border-box;">慈善法对互联网公开募捐服务平台、个人求助网络服务平台等互联网活动有了一些新规定。</p><p style="text-indent: 2em; box-sizing: border-box;">慈善法规定，国务院民政部门指定的互联网公开募捐服务平台，提供公开募捐信息展示、捐赠支付、捐赠财产使用情况查询等服务。</p><p style="text-indent: 2em; box-sizing: border-box;">个人求助网络服务平台社会影响巨大，引发关注。法律除了新增了一条规定之外，还授权民政部会同网信、工业和信息化等部门制定具体管理办法，对求助信息发布和查验、平台服务、监督管理等作出规定，目的还是为了促进个人求助网络服务平台健康规范发展。</p></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="display: flex;flex-flow: row;justify-content: flex-start;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; vertical-align: middle; width: auto; box-shadow: rgb(0, 0, 0) 0px 0px 0px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: center; margin-right: -12px; z-index: 1; box-sizing: border-box;"><section style="text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 40px;height: 40px;vertical-align: top;overflow: hidden;box-shadow: rgb(83, 98, 242) 0px 0px 3px inset;border-width: 1px;border-radius: 100%;border-style: solid;border-color: rgba(0, 11, 111, 0.61);background-image: linear-gradient(270deg, rgb(181, 216, 254) 0%, rgb(240, 247, 252) 100%);padding: 3px;box-sizing: border-box;"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 24px;color: rgb(255, 255, 255);letter-spacing: 0px;line-height: 1;text-shadow: rgb(83, 98, 242) 1.28558px 1.53209px 2px;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">四<br style="box-sizing: border-box;"></strong></p></section></section></section></section></section><section style="display: inline-block;vertical-align: middle;width: auto;background-image: linear-gradient(270deg, rgb(181, 216, 254) 0%, rgb(240, 247, 252) 100%);flex: 100 100 0%;align-self: center;height: auto;box-shadow: rgb(83, 98, 242) 0px 0px 3px inset;border-style: solid;border-width: 1px;border-radius: 12px;border-color: rgba(0, 11, 111, 0.61);overflow: hidden;padding: 5px 10px 5px 20px;box-sizing: border-box;"><section style="color: rgb(83, 98, 242);text-align: left;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">慈善法新章节——应急慈善</strong></p></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: left; justify-content: flex-start; display: flex; flex-flow: row; margin-bottom: 10px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;border-style: solid;border-width: 1px;border-color: rgb(93, 142, 255);padding: 23px;box-sizing: border-box;"><section style="text-align: justify;font-size: 15px;box-sizing: border-box;" powered-by="xiumi.us"><p style="text-indent: 2em; box-sizing: border-box;">新修改的慈善法对自然灾害、事故灾难和公共卫生事件等重大突发事件应对中的慈善活动进行了系统规范。对于慈善组织、捐赠人而言，需强调的有三点：</p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;">第一</strong>，为应对重大突发事件开展公开募捐的，应当及时分配或者使用募得款物，在应急处置与救援阶段至少每五日公开一次募得款物的接收情况，及时公开分配、使用情况。</p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;">第二</strong>，为应对重大突发事件开展公开募捐，无法在募捐活动前办理募捐方案备案的，应当在活动开始后十日内补办备案手续。这条新规定将“可容后办理备案”从《慈善组织公开募捐管理办法》的规定上升为法律，旨在解决目前出现的应急募捐由于无法获得备案号不能在线上募捐的问题。</p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;">第三</strong>，有困难可以找政府帮忙。慈善法新增规定，县级以上人民政府及其有关部门应当为捐赠款物分配送达提供便利条件。同时，要求乡级人民政府、街道办事处和村（居）委会为捐赠款物分配送达、信息统计等提供力所能及的帮助。</p></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="display: flex;flex-flow: row;justify-content: flex-start;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; vertical-align: middle; width: auto; box-shadow: rgb(0, 0, 0) 0px 0px 0px; min-width: 10%; max-width: 100%; flex: 0 0 auto; height: auto; align-self: center; margin-right: -12px; z-index: 1; box-sizing: border-box;"><section style="text-align: center;box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 40px;height: 40px;vertical-align: top;overflow: hidden;box-shadow: rgb(83, 98, 242) 0px 0px 3px inset;border-width: 1px;border-radius: 100%;border-style: solid;border-color: rgba(0, 11, 111, 0.61);background-image: linear-gradient(270deg, rgb(181, 216, 254) 0%, rgb(240, 247, 252) 100%);padding: 3px;box-sizing: border-box;"><section style="margin-top: 5px; margin-right: 0%; margin-left: 0%; box-sizing: border-box;" powered-by="xiumi.us"><section style="font-size: 24px;color: rgb(255, 255, 255);letter-spacing: 0px;line-height: 1;text-shadow: rgb(83, 98, 242) 1.28558px 1.53209px 2px;box-sizing: border-box;"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">五<br style="box-sizing: border-box;"></strong></p></section></section></section></section></section><section style="display: inline-block;vertical-align: middle;width: auto;background-image: linear-gradient(270deg, rgb(181, 216, 254) 0%, rgb(240, 247, 252) 100%);flex: 100 100 0%;align-self: center;height: auto;box-shadow: rgb(83, 98, 242) 0px 0px 3px inset;border-style: solid;border-width: 1px;border-radius: 12px;border-color: rgba(0, 11, 111, 0.61);overflow: hidden;padding: 5px 10px 5px 20px;box-sizing: border-box;"><section style="color: rgb(83, 98, 242);text-align: left;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><strong style="box-sizing: border-box;">慈善监管的新体系</strong></p></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: left; justify-content: flex-start; display: flex; flex-flow: row; margin-bottom: 10px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;border-style: solid;border-width: 1px;border-color: rgb(93, 142, 255);padding: 23px;box-sizing: border-box;"><section style="text-align: justify;font-size: 15px;box-sizing: border-box;" powered-by="xiumi.us"><p style="text-indent: 2em; box-sizing: border-box;">慈善组织在实际运作过程中需要注意以下几点。</p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;">第一</strong>，接受境外慈善捐赠、与境外组织或者个人合作开展慈善活动的，要根据国家有关规定履行批准、备案程序。</p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;">第二</strong>，国家将会建立慈善组织及其负责人、慈善信托受托人信用记录制度；对涉嫌违法的慈善组织、慈善信托受托人的有关人员进行责任约谈。</p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;">第三</strong>，法律责任章节加大了对违法行为的惩罚力度，强化慈善组织、慈善信托受托人等慈善活动参与者的法律责任，情节严重的，禁止其一年至五年内担任慈善组织的管理人员。</p></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><br style="box-sizing: border-box;"></p><section style="text-align: left; justify-content: flex-start; display: flex; flex-flow: row; margin-top: 10px; margin-bottom: 10px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block;width: 100%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;padding: 16px 27px;box-sizing: border-box;"><section style="transform: perspective(0px);-webkit-transform: perspective(0px);-moz-transform: perspective(0px);-o-transform: perspective(0px);transform-style: flat;box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: right; justify-content: flex-end; display: flex; flex-flow: row; margin-bottom: -10px; transform: translate3d(-10px, 0px, 0px) rotateX(180deg) rotateY(180deg); box-sizing: border-box;"><section style="display: inline-block; width: 78px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; padding-right: 1px; border-style: solid; border-width: 0px 1px 0px 0px; border-color: rgb(184, 193, 123); height: auto; box-sizing: border-box;"><section style="text-align: center; transform: translate3d(19px, 0px, 0px); margin-top: 18px; margin-bottom: 8px; box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(184, 193, 123);height: 1px;box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section><section style="text-align: justify;line-height: 1.8;box-sizing: border-box;" powered-by="xiumi.us"><p style="text-indent: 2em; box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">除了以上这些管理性规定之外，新修改的慈善法也释放了不少红利。</span></p><p style="text-indent: 2em; box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;"><br style="box-sizing: border-box;"></span></p><p style="text-indent: 2em; box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">这里提两点：</span></p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">一是</span></strong><span style="font-size: 15px;box-sizing: border-box;">新修改的慈善法还对慈善业界普遍关注的慈善税收优惠问题作了回应。明确提出国家对慈善事业实施税收优惠政策，具体办法由国务院财政、税务部门与民政部门依照税收法律、行政法规的规定制定。所以，未来三部门很可能会出台落实慈善法的慈善事业税收优惠政策文件，可拭目以待。</span></p><p style="text-indent: 2em; box-sizing: border-box;"><strong style="box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">二是</span></strong><span style="font-size: 15px;box-sizing: border-box;">优化了慈善组织认定程序，降低申请公开募捐资格年限要求（两年改为一年），让更多社会组织可以被认定为慈善组织、获得公开募捐资格证书。</span></p><p style="text-indent: 2em; box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;"><br style="box-sizing: border-box;"></span></p><p style="text-indent: 2em; box-sizing: border-box;"><span style="font-size: 15px;box-sizing: border-box;">新时代，笔者建议慈善组织深入学习新修改的慈善法，避免违反新的监管要求与规定，管理好组织的法律风险，利用慈善法给予的制度保障、激励措施促进慈善组织高质量发展。</span></p></section><section style="text-align: justify;box-sizing: border-box;" powered-by="xiumi.us"><p style="box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section><section style="text-align: right; justify-content: flex-end; display: flex; flex-flow: row; transform: translate3d(5px, 0px, 0px); margin-top: -20px; box-sizing: border-box;" powered-by="xiumi.us"><section style="display: inline-block; width: 78px; vertical-align: top; align-self: flex-start; flex: 0 0 auto; padding-right: 1px; border-style: solid; border-width: 0px 1px 0px 0px; border-color: rgb(184, 193, 123); height: auto; box-sizing: border-box;"><section style="text-align: center; transform: translate3d(19px, 0px, 0px); margin-top: 18px; margin-bottom: 8px; box-sizing: border-box;" powered-by="xiumi.us"><section style="background-color: rgb(184, 193, 123);height: 1px;box-sizing: border-box;"><svg viewBox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section><p style="box-sizing: border-box;" powered-by="xiumi.us"><strong>该文已由中国社会报2024年1月10日正式刊发</strong></p><p style="box-sizing: border-box;" powered-by="xiumi.us"><br></p></section><p style="display: none;"><mp-style-type data-value="10000"></mp-style-type></p><br>转载声明：本文转载自「复恩法律」，搜索「forngo」即可关注，[<a target="_blank" href="https://mp.weixin.qq.com/s/Fj0HE6pHfpxfKEcvmR06hw">阅读原文</a>]。</div><p></p>
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