Introduction-鲁东大学外国语学院

Jianguo Gao ,
Qin Li,
Yanzhuo Deng &
Liyang Feng

Part of the book series: Research Series on the Chinese Dream and China’s Development Path ((RSCDCDP))

178 Accesses

Abstract

A society’s level of charitable development reflects its maturity, as well its capacity for self-organization, making this level an important indicator of cultural development. Charitable donations are the sine qua non for the undertaking of philanthropic activities. Studying mechanisms for charitable donations will contribute, in theoretical terms, to our knowledge of the internal laws underlying the development of philanthropy and, in practical terms, to our understanding of the current status quo and trends for philanthropy in China.

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Notes

1.
Chinese Ministry of Civil Affairs: Outline for Guiding the Development of Charity from in China 2011 to 2015, July 15, 2011, http://www.mca.gov.cn (2014/10/11).
2.
Hodgkinson et al. (1996).
3.
Gittell and Edinaldo (2006: 721).
4.
Giving USA 2012, http://www.givingusareports.org (2014/11/20).
5.
According to “2012 Analysis Report on Charitable Donations in China” issued by China Charity Information Center under Chinese Ministry of Civil Affairs, in 2012, the total amount of donated goods and funds China received from home and abroad was RMB ¥ 81.7 billions, which accounted for 0.16% of the Chinese GDP of the same year, with a per capita donation of 60.4 yuan, representing a 3.31% decrease in terms of the total donation amount. Besides, in that year, the public welfare fund China raised from lottery was RMB ¥ 73.955 billion, and the voluntary service in the country was worth RMB ¥ 1.1 billion. In total, the three amounts reached RMB ¥156.755 billion, accounting for 0.3% of the 2012 GDP of China.
6.
Pan (2007).
7.
Boris (2000:1).
8.
In some countries, there are special charity laws which define the “charity organization”, while, in some others, such as the United States, there are not separate laws for charity and the “charity organization” definitions can be found in many relevant laws. See Li et al. (2006).
9.
Adler (2007).
10.
Adler (2007).
11.
In the United States, the organizations qualified for tax-exemption are not only the charities. As a matter of fact, the not-for-profit organizations in the United States are divided into two main groups: one is charities and other not-for-profit and public welfare organizations, and the other, mutually aiding organizations. The latter refers generally to those which seek welfare for their members, such as social clubs, labor unions, specialized groups, and rural cooperatives, which are also qualified for tax-exemption as stipulated in relevant tax laws of the United States.
12.
Pan (2008).
13.
He (2004: 6–7).
14.
Tao (2008), Li (2008), Zhou and Zeng (2006), Zeng (2008, 2009).
15.
Fang (2007), Sun and Chen (2007), Zhao (2008).
16.
Liu (2004, 2007, 2008, 2009, 2010, 2011, 2012, 2013).
17.
Chinese Ministry of Civil Affairs Charity Coordination Office and China Charity Information Center, “2007 Analysis Report on Charitable Donations in China”; Chinese Ministry of Civil Affairs Social Welfare and Charity Promotion Department and China Charity Information Center, “2008 Report of Charitable Donations in China”, and “First Half of 2009 Analysis Report of the Situation of Charitable Donations in China”; China Charity Information Center, “2009 Report of the Charitable Donations in China”, “2010 Report of the Charitable Donations in China”, “2011 Report of the Charitable Donations in China”, and “2012 Report of the Charitable Donations in China”.
18.
China Charity Information Center, “Testing Report on Information Disclosure by National Charity Organizations of China”, “2010 Report of Charity Transparency in China”, “2012 Report of Charity Transparency in China”, “2013 Report of Charity Transparency in China”.
19.
Shanghai Academy of Social Sciences Sociology Institute, “Investigation Report of Charity and Public Welfare Activities of Shanghai Enterprises in 2008”; Shanghai Charity Foundations and Fudan University School of Social Development and Public Policy, “Citizens and Charity: 2008 Large Scale Social Investigation Report”, Chen and Mo (2007).
20.
Xu (2005: 186).
21.
Li (2006: 78–80).
22.
Deng (2007: 133).
23.
Liu (2004), Yang et al. (2007), Chen and Chen (2007), Hong and Zhang (2008), Gong (2009), Chen and Yao (2012).
24.
Su and Shi (2014:111).
25.
Luo and Xiao (2006), Tian and Ye (2009).
26.
Yang and Ge (2003: 101), Wang and Huang (2005), Shan (2007), Zhao and Li (2008), Jiang (2010), Li and Xiao (2011).
27.
Chen (2007), Chen (2008), Tian and Chen (2007), Tian and Cai (2009), Song et al. (2013).
28.
Xu and Ren (2007).
29.
Cai and Zhang (2008).
30.
Xu (2008), Shan et al. (2008), Chen and Gao (2013).
31.
Yang (1998).
32.
Orosz (2000), Zi (2003), Chen (2009), Braverman et al. (2004), Deng (2001, 2007).
33.
Tian (2004: 89–92).
34.
Xu (2010), Zhao (2013).
35.
Zhu (2010), Wang and Wan (2012), Zhang and Zhou (2012), Zhang (2013).
36.
Dai et al. (2010).
37.
Chen and Fu (2010).
38.
Liu and Wang (2005).
39.
China Legal Publishing House, ed., Gift Contract Texts and Relevant Legal Stipulations, China Legal Publishing House, 2003; NPO Information Consultation Center, ed., “Collection of Preferential Tax Policies of China on Charitable Donations (1994–2004)”, Social Entrepreneurs, http://www.12361.org.cn/fg4.htm (2006/03/03); Gong and Chen (2008), Yang (2010).
40.
Dong and Bai (2005), Li (2008), Liu (2009), Jin (2008), Shi and Zhu (2010).
41.
Li and Yang (2007), Chen (2000), Yin (2009).
42.
Yin and Zhang (2007), Cheng (2005), Zhang (2007), Guo (2009), Qiu and Zhou (2013).
43.
Zhou and Sun (2008: 3).
44.
Chen and Tang (2008).
45.
Yin and Zhang (2007).
46.
Yang (2004).
47.
Xie (2006: 94).
48.
Cai et al. (2009: 32).
49.
Huang and Yao (2003).
50.
Shi (2008: 29), Guo (2009).
51.
Li (2012).
52.
Guo and Chi (2009).
53.
Zhu (2009).
54.
Wang (2007: 143)
55.
Wang (2014).
56.
Tian and Chen (2007: 58).
57.
Yang and Ge (2003: 54).
58.
Ge (2007: 120).
59.
Guo (2009).
60.
Chinese Ministry of Finance and State Administration of Taxation, “Circular on the Issue of Tax Deduction on Donations Made by Tax Payers for the Cause of Preventing and Treating SARS” (F&T(2003) No. 106), issued on April 29, 2003; Chinese Ministry of Finance, General Administration of Customs, and State Administration of Taxation, “Circular on Issues of Tax Policies for Supporting Restoration and Reconstruction in Wenchuan after Earthquake” (F&T(2008) No. 104), issued on July 30, 2008 and executed until December 31, 2008; “Circular on Issues of Tax Policies for Supporting Restoration and Reconstruction in Yushu after Earthquake” (F&T(2010) No. 59), issued on July 23, 2010 and executed until December 31, 2012; “Circular on Issues of Tax Policies for Supporting Restoration and Reconstruction in Zhouqu after Earthquake” (F&T(2010) No. 107), issued on December 29, 2010 and executed until December 31, 2012.
61.
Qu and Zhang (2011: 34).
62.
Shi (2009), Xie (2012), Shi and Chen (2012).
63.
Sun (2000).
64.
Zhou and Chen (2000).
65.
Su et al. (2000).
66.
Xu (2001).
67.
He (2007), Xu and Zhang (2004), Li (2007).
68.
Zhu and Long (2012).
69.
Wang (2007: 33).
70.
Ma (2004: 40).
71.
Xie (2003: 64).
72.
Liu (2013), Zhao (2009), Li (2010), Xu (2004), Zhang (2013), Gao (2012), Lu (2014).
73.
Chen (2009), Liu et al. (2010), Zhang and Liu (2010).
74.
Liu (2007), Xiang and Yang (2008).
75.
Luo and Li (2009), Zhu (2011), Chen and Shao (2011).
76.
Wang (2009), Ding (2008), Li and Liang (2007), He (2006), Luo (2008), Wang (2013).
77.
Li (2007).
78.
Guo et al. (2000).
79.
Xia (2006).
80.
Spector (2008), Han (2007), Caijing Magazine (2011), Dong (2014).
81.
Zhang (2013), Gao (2010), An (2014), Wang et al. (2012), Li (2014), Ruan (2012).
82.
Li (2006), Yao and Collins (2003), Zhang and Huang (2013), Gao (2013), Huo (2013)
83.
Xie and Yang (2009), Zhu and Song (2008), Xu (2008), Kotler and Lee (2004), Li (2008).
84.
Lu and Chen (2006), Lu et al. (2006), Meng and Xu (2006), Meng (2007), Chang (2010), Jia and Ren (2012).
85.
Zhong (2007).
86.
Xu (2006), Geng (2011).
87.
Fan and Guo (2008), Chen and Tan (2007), Chen (2012), Pan and Yin (2014), Wang (2009).
88.
Adler et al. (2007), Huang (2013).
89.
Tullock (1997), Zhao (2008), Drucker (2007), Xie (2011).
90.
Jiang (2007), Zheng (2008), Zhang (2005), Zhong (2008), You (2007), Yao (2006), Chen et al. (2005), Wang and Tang (2006), Yuan and Gao (2009), You (2012), Jin et al. (2013), Guo and Liu (2014), Fu and Guan (2014).
91.
Blau (1985).
92.
Blau (1985).
93.
Pfeffer et al. (1978).
94.
Jiang (2006).
95.
Jin (2013).
96.
Salamon et al. (1981).
97.
Salamon (1995).

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Shandong University, Jinan, China
Jianguo Gao, Qin Li, Yanzhuo Deng & Liyang Feng

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School of Philosophy and Social Development, Shandong University, Jinan, China
Jianguo Gao

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