系在税法和遗产法上的良心 西方慈善在成为法律概念之前是源于基督教义的宗教概念,基督教,特别是新教各派的教会是国外慈善事业的主要力量,从“爱人如己”的信念和社会义务感一直是国外慈善事业的精神支柱。进入近代,西方各国相关法律的颁布——1601年,英国颁布了《慈善用途法》(the English Statute of Charitable Uses of 1601)——使传统慈善走向现代慈善,除了道德外,法律和税收逐渐成为富人头上的达摩克利斯之剑,是约束富人从事慈善事业的主要力量。 Is a conscience of the tax law and inheritance law. Before the concept of law became a concept of law, religious charity originated from Christianity. Christianity, especially the Protestant churches, was the main force of philanthropy abroad. From the belief of “love oneself as one” And social responsibility has always been a spiritual pillar of philanthropy abroad. In the modern era, the promulgation of relevant laws in various western countries - In 1601, the United Kingdom enacted the “English Statute of Charitable Uses of 1601” - to move traditional charities to modern charity. In addition to morality, law and taxation gradually became The sword of Damocles, on the rich man’s head, is a major force that binds the rich to philanthropy.