诈捐规制的立法缺失及其完善

近年来，我国慈善事业发展迅速，但也随之伴生出了诈捐的泛滥，这种丑恶现象不仅打击了公众对于慈善的热忱，而且也经常涉及偷税漏税等犯罪行为。细究诈捐事件层出不穷的原因，既有社会诚信缺失的因素，更是由于法律体系不健全所导致。想要杜绝诈捐，关键在于完善相关法律，以期形成行政、民事与刑事责任并用的多重规制格局。

The Legislation Defect of Fraud Donation and Its Improvement

In recent years, the rapid development of the charity industry in China is accompanied by a flood of scandals of fraud donation. These scandals not only reduce the public＇s enthusiasm for charity, but also are involved in the crime like tax evasior Through the detailed analysis of reasons for fraud donation, a lack of social integrity and imperfect legal system account for the constant e- mergence of fraud donation. The perfection of related law to construct a multiple regulation pattern with administrative,civil and criminal liabilities is the key to the elimination of fraud donation.