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慈善公益活动按照慈善财产形成的法律关系进行划分,可以分成:慈善捐赠、慈善信托两种基本类型。回顾我国慈善公益领域的制度建设与项目实践,适应慈善公益事业初期阶段捐钱、捐物为主的特征,慈善捐赠的制度建设与社会组织培育较为充分,而慈善信托进展则较为迟缓。虽然早在2001年颁布实施的《信托法》就专设了“公益信托”一章,但是由于实践中面临配套细则的缺失,导致公益信托没有得到充分发展。2016年9月1日起正式实施的《慈善法》填补了许多以往立法空白,将推动慈善信托谱写出新的篇章。
Charitable activities in accordance with the legal relationship formed by the charity property division, can be divided into: charity donations, charitable trust two basic types. Recalling the system construction and project practice in the field of charity and public welfare in our country, we can adapt to the characteristics of donating money and donating goods in the initial stage of charity public welfare undertaking. The institution construction and social organization cultivation of charity donation are more adequate while the progress of charity trust is relatively slow. Although the “Trust Law” which was promulgated and implemented as early as 2001 has set up a special chapter on “Public Welfare Trust ”, due to the lack of supporting rules in practice, the non-profit trust has not been fully developed. The Charity Law, which came into effect on September 1, 2016, has filled in many gaps in the past and will lead charity trusts to write a new chapter.