文物捐赠的法律问题研究

我国的文物蕴藏丰富,但其中很多流落民间.文物捐赠不仅有利于对民间收藏文物的保护,而且能够使国有文物收藏单位在经费有限的情况下不断充实其馆藏、优化藏品结构.然而,由于捐赠对象的特殊性,文物捐赠有别于一般的捐赠,如果仅仅按照《合同法》有关赠与的规定进行处理,不仅有违文物保护的目的,也不能有效调动民众捐赠文物的积极性.因此,应建立符合我国国情、切合时代发展需要的文物捐赠制度,进一步简化捐赠程序.对捐赠人,要给予一定的税收减免优惠,充分调动捐赠的积极性；而对受赠人,则要建立全方位监督机制,切实维护捐赠人的合法权益,从而引导文物捐赠朝着有利于文物保护的目标健康发展.

On the Legal Problems of Antiquities Donation

There are lots of antiquities in China,but many of them are scattered among folk people.Donation can not only protect these antiquities,but also make it possible for state-owned museums to enrich their collection with limited funds.Because of the special nature of antiquities,antiquities donation is different from the ordinary donation.If we regulate the antiquities donation with "Contract Law",both the security of antiquities and the passion of public donation will be affected.This paper points out that besides enacting the specific rules to make it harmonize with social development,it is also essential to simplify the donation process,offer the preferential benefit in tax rate for donators,and construct the omni-directional supervision so as to protect the rights and interests of donators and enhance the sound development of antiquities donation.