试论民国北京政府的慈善立法

民国北京政府的慈善立法主要涵括慈善行政法规、慈善团体法规、慈善捐赠及其褒奖法规和慈善税收优惠法规四方面的内容.总体而言,这一时期的慈善立法尚处于初创阶段,还不够完备和系统,立法层次也低,多为法规章程.但是,民国北京政府的慈善立法仍具有开创性意义,为南京国民政府慈善立法奠定了基础；同时,它还规范和引导了民国前期民间慈善事业的发展,为其提供了较为有利的法制环境,在一定程度上推动了中国近代慈善事业的转型,进一步传承和弘扬了慈善意识.

A Study on the Charity Legislation during the Beijing Government of the Republic of China

During the Beijing Government of the Republic of China,the charity legislation mainly included four aspects,namely,charity administrative regulations,charitable organization regulations,charitable donation and commendation regulations and charity preferential tax regulations.Overall,this period of charity legislation was still in the initial stage,and was still not complete and systematic.The legislation level was low,and most were regulations.However,the charity legislation in the Beijing Government of the Republic of China was groundbreaking,and accumulated a wealth of practical experience and laid the foundation for the charity legislation of the Nanjing National Government.At the same time,it also regulated and guided the non-government charity development in the early period of the Republic of China,and provided a more favorable legal environment,so that it promoted the transformation of China’s modern philanthropy to a certain extent,and further carried forward the charity consciousness.