The Charity Law was passed by the National People's Congress on 16th, and will be implemented on September 1st this year. Kan Ke, deputy head of the Bill Group of the Secretariat of the Fourth Session of the 12th National People's Congress, was recently interviewed by the People's Daily reporter and answered questions from reporters on hot issues. Kan Ke said that one consideration in legislation is to make it more convenient for people who want to do good deeds. This law is more about guiding charitable activities through charitable organizations; Personal help is not a charitable act regulated by charity law; Everyone can do charity, but it is best to take one's own money to do good deeds. The law prohibits individuals from collecting money.

1. How to understand the charitable activities stipulated in the Charity Law? Who can carry out charity activities?

Kan Ke: Charity law does not define charity. Article 3 stipulates that six public welfare activities are all charitable activities. From the point of view of donating property and providing services, the activities carried out by mainland residents, compatriots from Hong Kong, Macao and Taiwan and foreigners in line with the provisions of Article 3 of this Law are all charitable activities.

At the same time, according to the provisions of Article 8, the beneficiaries of charitable activities carried out by charitable organizations are "oriented to society". The word "facing the society" was added in the process of deliberation, which should be given enough attention. It has its specific meaning: it has transformed the academic term "not specific to the majority of people" into the legal language "facing the society".

According to Articles 3 and 8, it can be judged whether a specific activity is a charity activity.

2. What do you think of the provision in Article 6 about the "annual management fee ratio" of charitable organizations?

Kan Ke: Article 6 of the Charity Law stipulates that "the annual management expenses of foundations eligible for public fundraising shall not exceed 1% of the total expenditure of that year".

determining the standards of expenditure and management expenses for charitable organizations to carry out charitable activities should not only be conducive to promoting the standardized operation of charitable organizations, but also conform to reality. According to the investigation and calculation, a large-scale foundation with strong ability to raise property can meet the requirement of the State Council's Regulations on the Management of Foundations that the annual management expenses of public offering foundations should not exceed 1% of the total expenditure of that year; It is still difficult for a small-scale fund to reach the standard that the management fee should not exceed 1%.

the standard of 1% management fee stipulated by law is actually only for a few public offering foundations, but not for foundations that raise money and materials in a targeted way. During the investigation in Beijing, I learned that there are 378 foundations registered in Beijing, including 41 public foundations, which account for a little more than 1% of the total number of public and private equity foundations in Beijing. There are 64 registered foundations in Tianjin, including 2 public foundations and less than 1/3 public foundations. According to the law, charitable organizations can take the form of foundations, social organizations, social service organizations, etc. If this is counted, even in a large proportion, it only accounts for 1/6 of these three types of organizations. If we calculate again, the proportion of public funds in the total number of foundations is very small.

3. How are the provisions on the treatment of staff in charitable organizations considered?

Kan Ke: Article 6 does set two principles: First, "make full and efficient use of charitable property", requiring charitable organizations to timely use social public funds in areas and places where they are needed, and not to deposit too much; The second is to "follow the most necessary principle of management expenses". Since the property of a charity organization is not created by itself, it is necessary to minimize unnecessary expenses according to the articles of association and purpose of this charity organization. The staff of charitable organizations are different from profit-making organizations and enterprises. The salary standard of their staff should not be high, and the current regulations are not more than twice the local average salary level.

4. Can individuals ask for help when they are in trouble?

Kan Ke: The law does not prohibit individuals from seeking help. This law does not prohibit individuals, family members or close relatives from seeking help from the society when they encounter difficulties.

However, it is clearly stipulated in this law that organizations and individuals who are not qualified for public fundraising cannot carry out fundraising activities, and fundraising activities should be done by charitable organizations.

5. What's the difference between personal help and personal donation?

Kan Ke: Personal help means that when an individual encounters difficulties, he asks the society for help, and he asks for help for himself, his family members or close relatives, for example, by sending WeChat for help.

raising money for yourself is not charity. In the words of ordinary people (63883, stock bar), it is called begging. For example, if you are in trouble, write a piece of paper and put it on the road, so that good people passing by can help me. In fact, the meaning is the same, but now the way through the internet, the essence has not changed, just for yourself.

individual fundraising is to raise money and materials for people who are not relatives or relatives, which is not allowed by law. This law is more about guiding charitable activities to be done through charitable organizations. Charitable organizations are legally established organizations, which have management over other governments, and require them to have a sound internal governance structure and standardized operation, and to disclose relevant information to the society. Personal fundraising is very risky, and without the intervention of a third party, it is not enough to make people fully trust.

6. If individual donations are not allowed, is there any guarantee on the docking mechanism?

Kan Ke: When the disadvantaged groups encounter difficulties, it is the government's responsibility first. We have social assistance system, minimum living security system, medical insurance for serious illness and so on. The existence of charitable organizations does not mean that the government should lighten its responsibilities. There are too few charitable properties now, about 1 billion yuan a year.

if you are in trouble, you can find a charity organization. Charitable organizations provide help to the unspecified majority of people in accordance with their articles of association and purposes, and must not be related. Some scholars believe that charity is the third distribution, which is conducive to promoting social justice.

charity is for everyone. Individuals do good things, it is best to take their own money. To put it simply, it means having money to pay, making great efforts, and having wisdom makes wisdom.

7. What do you think of forwarding for help?

Kan Ke: If an individual has difficulty asking for help from the society, he can send a WeChat circle of friends to raise money and materials. The circle of friends is a specific object. I sent a circle of friends. You are my friend. In this circle, you have to forward it again and expand it in another circle. In fact, the forwarder has made an endorsement-the person who guarantees help is really difficult. If it is fraud, it will bring some trouble to the forwarder. This has been considered in the legislative process. We hope that we should be careful when doing this. Now the Internet is very developed, and there is Weibo WeChat. Sometimes it is difficult to distinguish between public offering and private offering. It is necessary to judge whether it is personal help or personal fundraising.

8. Is it not allowed to help each other "hold a group to keep warm" in this community and unit?

Kan Ke: Article 11th stipulates that urban and rural community organizations and units can carry out mass mutual assistance activities within their communities and units.

This is different from charity through charitable organizations, and it is "holding a group to keep warm". I'm in trouble today, so help me, and we'll help you tomorrow. Charity has four characteristics: voluntary, unpaid, donated money and materials can not be recovered, non-profit Donations from charitable organizations are different from individual donations, one-on-one help, and mutual aid activities in one's own unit or community.

9. Some rich people abroad donate a large proportion or all of their heritage to the society for public welfare. After the introduction of the charity law, with the improvement of the law and social attention, can it be predicted that there will be such philanthropists in China in the future?

Kan Ke: One consideration in legislation is to make it more convenient for people who want to do good deeds.

To give a simple example, it is not easy to make this provision about the tax preference for donations in Article 8 of the Charity Law, which is to make donations more convenient and conducive to the emergence of philanthropist.

Now some entrepreneurs want to donate, but there are some inconveniences. Article 9 of the Enterprise Income Tax Law stipulates that the public welfare donation expenses incurred by an enterprise within 12% of the total annual profits are allowed to be deducted when calculating the taxable income. On this basis, the charity law further stipulates that the part donated by enterprises exceeding 12% can be deducted when calculating the taxable income within three years after the carry-over. Isn't this beneficial for entrepreneurs to donate more?

article 84, the state implements special preferential policies for charitable activities to help the poor. This requires relevant departments to issue relevant regulations. The current charity law has solved some problems.