【作者】 曾桂林；

【导师】 王卫平；

【作者基本信息】 苏州大学 ， 中国近现代史， 2009， 博士

【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。更多还原

【Abstract】 During the Republic of China (R.O.C), the rapid development of philanthropy needed the rule of law necessary to carry on the standard objectively. Charitable legislation became the common demands of different sectors of the community. At the same time, the social environment for charitable legislation also tended to be mature. On the one hand, Chinese traditional charitable legal system in the ancient provided the useful native resources for the R.O. C. charitable legislation, and became its deep historical foundation; On the other hand, since the early years of the 20th century, China’s legal modernization had penetrated and developed unceasingly, which also created the essential condition for the charitable legislation.In the legislative practice, the traditional charitable thought, the modern Western idea of charity and Sun Yat-sen’s People’s Livelihood constituted the concept of philanthropy legislation of R.O. C. Because there were multiple legislative bodies in philanthropy law, legal sources were also many levels, mainly in the Constitution, laws and administrative rules, departmental regulations and local laws and regulations, etc. Different levels of legal documents played the role of mutual convergence and complement each other in the functional mechanism. Taking a panoramic view of the process of philanthropy legislation, it undergone the initial stage in the period of the Beijing Government and the development and improvement stage in the period of the National Government in NanjingFrom the view of legal Structure, philanthropy legislation in the Republic of China covered four aspects of charity executive legislation, charitable organization regulatory legislation, preferential tax legislation and charitable donations honored legislation. Charity Executive is not only organization foundation and basic path of the Government of R. O.C. administration charity, but also the part of the government’s social administrative system. The Beijing Government and the National Government in Nanjing promulgated a series of administrative law, established a set of relatively perfect executive directors in charge of charity. In the charity supervision and Regulation legislation, the Republic of the Constitution provided the freedom of association rights, and the civil law established the legal status of charitable organizations. At the same time, a series of laws and regulations promulgated, such as The Law on Supervising Charitable Organizations, which covered the registration of charitable organizations, the management of day-to-day administration, charitable fund-raising, financial supervision. In tax legislation, the Government of R.O.C. adopted a charitable tax incentive system, which given to the charitable organizations and the donors certain tax relief treatment. Specifically, charitable organizations can enjoy four main categories of tax benefits, including profit tax, consumption tax, behavior tax and income tax; the donators can also enjoy the tax benefits of estate duty, etc.. In the charitable donation legislation, there mainly were two types of laws and regulations, namely, the nonprofit charitable donations and disaster relief charitable donation. In addition, some comprehensive award regulations also included some provisions on charitable donations and related charitable activities.At the charity legislative process, non-governmental charity also had the opportunity to express their wishes, which formatted a certain degree of interaction with the government. Red Cross Society of China and Shanghai Charity Federation were two typical cases. Red Cross Society of China was one of the largest charitable organizations in modern China. After the Revolution of 1911, the central government started the Red Cross legislation. In 38 years, they introduced the Bill for Red Cross Society of China in 1914, The Management Ordinance on the Red Cross Society of the Republic of China in 1933, The Orgniazational Ordinance in wartime on the Red Cross Society of the Republic of China in 1943, drafted the Act on the Red Cross Society of the Republic of China. As the legislative object, the Red Cross Society of China had corresponding acts on these regulations, or on its own initiative to boycott, or passive acceptance. Shanghai Charity Federation, which was established in April 1927, was a broad social impact of the societies of the Commonwealth in Shanghai charitable sector in the latter of R.O.C. From 1929 to 1930, The Law on Supervising Charitable Organizations and its enforcement rules and The Charter of Shanghai Charity Property Consolidation Committee promulgated. Around on the content of the above-mentioned charitable laws and regulations, Shanghai Charity Federation also embarked on a series of negotiations with the National Government in Nanjing and the Shanghai Municipal Government, and took some boycott. Through the analysis of the status and role of non-governmental charitable organizations in the process of at central and local government legislation, we can reveal the relationship between the state and society in modern China from one side.In order to reflect the operational mechanism and the actual results of the philanthropic legal system in R.O.C, we need some specific cases. Thus, we choose two important philanthropy laws as the case study, namely The Law on Supervising Charitable Organizations and The Ordinance on Award for the Donation to Education. As the result, the former law played an important role in the specification and supervision of charitable organizations, in honoring charitable organizations and individuals; the latter established the charitable donation legal system, and aroused the enthusiasm of the people’s donations. At the same time, the ordinance has promoted the development of education in R.O.C, and improved the teaching condition in a certain extent. Of course, because of many social factors, the implementation of the philanthropy law in effect has failed to do as expected. The philanthropy law of the Republic had the characteristics of inheritance compatible with a transplant, encourage and control of parallel. Charitable legislation of R.O. C. is the significance of to establish a relatively complete modern charitable legal system, and stimulated charity, and promote the transformation of Chinese charity from traditional to modern. Of course, there were limitations in those philanthropy laws such as imbalance architecture, the lower level legislature and undesirable result. The experiences and lessons had important implications for today’s society philanthropy legislation.更多还原