广州为创建“慈善之城”,自2012年至2018年出台的法规规章及行政规范性文件中,不仅包含总体纲领性文件和相关促进慈善事业发展的实施意见,也涉及慈善募捐、创投、信托、组织管理和创新、监管、税前扣除等具体领域规章。目前,广州市慈善法规体系呈现以下特点:政策统领,多部门合作;动员多方主体参与,撬动慈善资源;在创新监督机制的同时,兼顾其他领域制度的完善和创新。虽取得了一定成绩,但仍存在统领性地方立法缺乏,政策制定落后于实践经验,部分前期出台的规范性文件滞后于现实慈善事业发展,或是出现与其他法律法规不相适应的情况,这些都需要主管部门及时做出调整,以适应慈善事业的新发展。
<<Guangzhou issued a series of regulations and guidelines during 2012 to 2018 to help build a city of philanthropy and Guangzhou mode of philanthropy. The content of regulations and guidelines not only refers to programmatic document,implementation opinions on promoting philanthropy development,but also covers fundraising,venture philanthropy,1charitable trust,organization management and innovation,supervision and regulation,and preferential taxation etc. Currently,Guangzhou’s regulation system on philanthropy is featured as policy-leading,cooperating across multiple departments,mobilizing extensive participation and activating charitable resources. In addition,Guangzhou innovates supervisory mechanism and improve regulations in other areas. Although achievements in legislation of philanthropy are obvious,a few disadvantages can’t be ignored,including shortage of local general regulations,laggardly policy making,inapplicability of previous regulations to current development of philanthropy and other regulations. All these needs immediate adjustments to adopt to new development of philanthropy.
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