税收调节是福利慈善事业发达的重要原因欧美国家福利慈善事业的发达,有宗教和历史的原因,也有经济和法律的原因。在欧洲各国,宗教传统悠久。基督教,特别是新教各派的教会,是慈善事业的重要支柱,“爱人如己”的信念,是“给与”文化的根源。美国是个移民国家,早期的欧洲移民在建房时,曾自发地成立互助组织,这种互助后来延伸为给贫困家庭提供生活必需品、教孩子读书、帮别人做饭、打扫公共卫生等早期慈善行为。进入近代,随着经济的发展和法制的不断健全,西方各国已意识到,慈善事业固然要靠道德和传统力量支持,同时也要靠法律的强力保障。税法是国家最重要的法律之一。 Tax regulation is an important cause of welfare philanthropy Developed in Europe and the United States for welfare philanthropy, religion and history, but also economic and legal reasons. In European countries, religious traditions have a long history. Christianity, especially the Protestant churches, is an important pillar of philanthropy. The belief that “we love oneself as one” is the root cause of “giving” culture. The United States was an immigrant country. Earlier European settlers spontaneously established mutual aid organizations when they built their houses. Later, this mutual aid extended to providing early necessities to indigent families, teaching their children to study, helping others to cook, cleaning public health and other early philanthropic activities . Entering the modern era, with the development of economy and the continuous improvement of the legal system, all western countries have realized that although philanthropy depends on moral and traditional forces, it must rely on the strong protection of law. Tax law is one of the most important laws in the country.