民国时期慈善法制研究

发布时间：2019-04-08 19:13

【摘要】： 民国年间,慈善事业的迅速发展,客观上需要相关法制进行规范。慈善立法由此成为社会各界的共同诉求。与此同时,慈善立法的社会环境也趋于成熟。一方面,中国古代的传统慈善法制为民国慈善立法提供了可资借鉴的本土资源,具有了深厚的历史基础;另一方面,自20世纪初年以来,中国法律近代化不断深入与发展,也为慈善立法创造了必要的条件。在立法实践中,传统慈善思想、近代西方的慈善救济思想和孙中山的民生主义构成了民国慈善立法理念。由于有多个立法主体,民国慈善法的法律渊源也是多层次的,主要有宪法、法律、行政法规、部门规章和地方性法规规章等。在功能机制上,不同层次的法律文件起到了相互衔接、相互配合的作用。纵观民国慈善立法的进程,其经历了北京政府时期的初创阶段和南京国民政府时期的发展与完善阶段。从法律结构上看,民国时期的慈善立法涵盖了慈善行政立法、慈善团体监管立法、慈善税收优惠立法和慈善捐赠褒奖立法等四个方面的内容。慈善行政是民国政府管理慈善事业的组织基础与基本路径,也是民国政府社会行政体制的组成部分。北京政府和南京国民政府先后颁布了一系列行政法,建立起一套比较完善的慈善事业主管行政机关,明确了相关职能。在慈善团体监管立法方面,民国宪法规定有结社自由的权利,并在民法中确立了慈善团体的法人地位。同时,还出台了《监督慈善团体法》等一系列法规,对慈善团体进行登记管理、日常行政管理、慈善募捐、财务监督。在税收立法方面,民国政府对慈善事业采取了税收激励制度,给予慈善组织和捐赠人一定的税收减免待遇。具体说来,慈善组织可享受的税收优惠包括收益税、消费税、行为税和所得税四大类;捐赠人亦可享受遗产税等税收优惠。在慈善捐赠立法方面,主要有公益性慈善捐赠和赈灾性慈善捐赠两类法规。此外,一些综合性褒奖法规的调整范围也涵括了慈善捐赠及相关慈善活动。在慈善立法过程中,民间慈善组织也曾有表达意愿的机会,与政府形成一定程度的互动。中国红十字会和上海慈善团体联合会是两个典型案例。中国红十字会是近代中国规模最大的一个慈善团体。民国以后,中央政府开始进行红十字会立法,先后颁行了《中国红十字会条例》(1914)、《中华民国红十字会管理条例》(1933)、《中华民国红十字会战时组织条例》(1943),草拟了《中华民国红十字会法》。对于这些红十字会法规,作为立法客体的中国红十字会有过相应的行为,或主动抵制,或被动接受。上海慈善团体联合会成立于1927年4月,是民国后期上海慈善界有着广泛社会影响的社团联合体。在《监督慈善团体法》及其施行细则与《上海市慈善团体财产整理委员会章程》颁行前后,上海慈善团体联合会也围绕上述慈善法律法规内容同南京国民政府、上海市政府展开了一系列交涉,并曾采取若干抵制行动。通过剖析民间慈善组织在中央及地方政府慈善立法进程中的地位与作用,可以从一个侧面揭示近代中国国家与社会的关系。民国慈善法制的运行机制及其实际效果需要通过具体的个案才能反映出来。由此,选取了民国时期两部重要的慈善法——《监督慈善团体法》和《捐资兴学褒奖条例》进行个案研究。通过考察而知,前者在规范慈善团体立案、加强慈善团体监督、褒奖慈善团体与个人方面发挥重要作用;后者确立了慈善捐赠的法律制度,激发了民众的捐赠热情,同时也在一定程度上促进了民国教育事业的发展,改善了办学条件。当然,由于诸多社会因素的制约,民国慈善法的实施效果亦未能尽如预期。民国时期慈善法制具有移植与继承兼容、鼓励与控制并行的特点。民国慈善立法的意义在于确立起比较完整、系统的近代慈善法律制度,推动了慈善事业的法制化,促进了中国慈善事业传统向近代的转型。当然,民国慈善法也存在着体系结构不均衡、立法层次较低、实施效果不够理想等局限性。其经验教训,对当今社会慈善立法具有重要的借鉴意义。
[Abstract]:In the years of the Republic of China, the rapid development of the charity requires the relevant legal system to be standardized. The charity legislation has become a common demand of all walks of life. At the same time, the social environment of the charitable legislation also tends to be mature. On the one hand, the traditional charity rule of China in ancient China provided the domestic resources that can be used for reference in the Republic of China, and has a deep historical foundation; on the other hand, since the beginning of the 20th century, the modernization of Chinese law has been deepening and developing, and it also creates the necessary conditions for the charity legislation. In the legislative practice, the traditional charity thought, the modern western charity relief thought and the Sun Yat-sen's populism constitute the Republic of China Charity Since there are many legislative subjects, the legal origin of the Republic of China's charity law is also multi-level, mainly including the constitution, the laws, the administrative regulations, the department rules and the local regulations. In the functional mechanism, the legal documents at different levels play an interface with each other and cooperate with each other. Through the process of the Republic of China's charity legislation, it has gone through the start-up of the period of the Beijing government and the development and completion of the period of the Nanjing National Government On the basis of the legal structure, the charity legislation of the Republic of China covers the charitable administration legislation, the regulatory legislation of the charity group, the legislation on the preferential tax preference of the charity, the legislation on the recognition of the charitable donation, and the like. The content of the four aspects: The charity administration is the organizational basis and the basic path of the administration of the charity in the Republic of China. It is also the government of the Republic of China. The Beijing government and the Nanjing National Government have successively promulgated a series of administrative law, and set up a more perfect administrative organ for charity. The relevant functions are defined. In terms of the regulatory legislation of the charity, the Constitution of the Republic of China has the right to freedom of association and has established a charity in the civil law At the same time, a series of laws and regulations such as the Supervision of the Charitable Group Law and the like have been put in place to register and manage the charitable organizations, the daily administration and the charity. In the area of tax legislation, the Government of the Republic of China has taken a tax incentive system to the charity, and given the charity and the donors a certain degree. In particular, the tax benefits that the charitable organization can enjoy include the income tax, the consumption tax, the behavior tax and the income tax. Tax benefits such as property tax. In the legislative area of charitable donation, there are mainly public welfare charity donations and disaster relief. There are two types of regulations for good donation. In addition, the scope of the adjustment of some comprehensive praise regulations also covers the charitable donation. and related charitable activities. In the course of the charitable legislation, the folk charity also has the opportunity to express the will, and The government has a degree of interaction. The Chinese Red Cross and the Shanghai Philanthropy Group The Federation of the Red Cross is two typical cases. The Chinese Red Cross is the modern China A charity group with the largest scale. After the Republic of China, the central government began to carry out the Red Cross legislation and issued the Regulations of the Red Cross of the Chinese Red Cross (1914), the Regulations of the Red Cross of the Republic of China (1933), and the Red Cross of the Republic of China in time of war. Organization Regulation (1943), drafted The Red Cross Law of the Republic of China>. For these Red Cross regulations, the Chinese Red Cross, which is the object of the legislation, has a corresponding act. In April,1927, the Shanghai Charity Federation was established in April,1927, and the Shanghai Charity Federation in the late Republic of China has a wide range of interests. The association consortium of the pan-social influence. Before and after the supervision of the Charitable Group Law and its application rules and the Articles of Association of the Property Management Committee of the Shanghai Charity Group, the Federation of the Shanghai Charity Federation also works with the Nanjing National Government and Shanghai around the contents of the above-mentioned charitable laws and regulations The city government launched a series of representations And has taken a number of counter-actions. By analyzing the status and role of civil charitable organizations in the process of the central and local government charitable legislation, it is possible to reveal the near future from one side. The Relationship between the National and the Society of China, the Operation Mechanism of the Legal System of the Republic of China and the Actual Effect In the Republic of China, two important charitable methods have been selected to supervise the Charitable Group Law> and < Through the investigation, the former has played an important role in standardizing the case of a charity group, strengthening the supervision of the charity group, and rewarding the charity group and the individual; the latter established the charitable donation The legal system has stimulated the enthusiasm of the people, and also promoted the Republic of China to a certain extent. The development of educational cause has improved the running conditions. Of course, due to the restriction of many social factors, the Republic of China The effect of the charity law is not as expected. The charity legal system during the Republic of China The significance of the law of the Republic of China in the Republic of China is to establish a modern charitable legal system that is more complete and systematic, and to promote the legal system of the charity. It is of course that the Republic of China has an unbalanced structure in the Republic of China. The level of legislation is low, the implementation effect is not ideal, and so on.
【学位授予单位】：苏州大学
【学位级别】：博士
【学位授予年份】：2009
【分类号】：K258;D929

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