Citation: | CHEN Peng, ZHANG Chao-zhi. Social Donation of National Parks: International Practice and Inspiration[J]. Journal of Beijing Forestry University (Social Science), 2021, 20(2): 14-19. DOI: 10.13931/j.cnki.bjfuss.2021013 |
[1] |
沈兴兴,马忠玉,曾贤刚. 我国自然保护区资金机制改革创新的几点思考[J]. 生物多样性,2015,23(5):695-703. doi: 10.17520/biods.2015104
|
[2] |
The United States Department of the Interior. Budget justifications and performance information fiscal year 2018[EB/OL]. (2018-06-18)[2020-03-21]. https://www.nps.gov/aboutus/upload/FY-2018-NPS-Greenbook.pdf.
|
[3] |
Ministry of the Environmental of Japan. Act on natural assets in local area[EB/OL]. [2019-10-29]. http://www.env.go.jp/nature/national-trust/n-trust_law/index.html.
|
[4] |
刘金龙, 赵佳程, 徐拓远, 等. 中国国家公园治理体系研究[M]. 北京: 中国环境出版社, 2018: 4.
|
[5] |
THUR S M. User fees as sustainable financing mechanisms for marine protected areas:an application to the Bonaire National Marine Park[J]. Marine Policy,2010,34(1):63-69. doi: 10.1016/j.marpol.2009.04.008
|
[6] |
The United States National Park Foundation. National park foundation annual report 2019 [EB/OL]. (2019-03-23) [2020-03-21]. https://www.nationalparks.org/sites/default/files/annualreportfy19_website.pdf.
|
[7] |
Australian Government. Environmental performance reporting[EB/OL]. [2019-02-19]. http://www.environment.gov.au/about-us/accountability-reporting/annual-reports.
|
[8] |
Charities Aid Foundation. CAF world giving index 2018 [EB/OL]. [2021-06-21]. https://www.cafonline.org/about-us/publications/2018-publications/caf-world-giving-index-2018.
|
[9] |
United States Department of the Interior. Director's order 21: donationsand philanthropic partnerships[EB/OL]. (2016-12-28)[2020-03-21]. https://www.nps.gov/policy/DOrders/DO_21.htm.
|
[10] |
Government of Canada. Introduction of the Canadian ecological gifts program [EB/OL]. [2019-09-23]. https://www.canada.ca/en/environment-climate-change/services/environmental-funding/ecological-gifts-program.html.
|
[11] |
Australian Government. Australian charities and not-for-profits commission[EB/OL]. [2019-09-23]. https://www.acnc.gov.au/for-public/helping-charity/donating-and-volunteering.
|
[12] |
United States National Park Foundation. The United States national park foundation mission and history[EB/OL]. [2019-09-23]. https://www.nationalparks.org/about-foundation/mission-history.
|
[13] |
Parks Canada Agency. National partners[EB/OL]. [2019-09-23]. https://www.pc.gc.ca/en/agence-agency/partenaires-partners/national.
|
[14] |
Department of Agriculture, Water and the Environment, Australian Department. Grant and funding[EB/OL]. [2019-09-22]. https://www.environment.gov.au/about-us/grants-funding.
|
[15] |
環境省. 環境基準について[EB/OL]. (2016-11-01)[2020-03-21]. http://www.env.go.jp/law/index.html.
|
[16] |
彭建,桂美华. 日本国立公园可持续旅游发展的经验与启示研究−以富士箱根伊豆国立公园为例[J]. 北京林业大学学报(社会科学版),2020,19(3):17-24.
|
[17] |
邓毅, 毛焱. 中国国家公园财政事权划分和资金机制研究[M]. 北京, 中国环境出版社, 2019: 71.
|
[18] |
ENDERS B. Tax incentives: an economic basis for charitable giving [EB/OL]. [2019-10-22]. https://www.learningtogive.org/resources/tax-incentives-economic-basis-charitable-giving.
|
[19] |
安体富,王海勇. 非营利组织税收制度:国际比较与改革取向[J]. 地方财政研究,2005(12):4-10.
|
[20] |
腾讯公益. 日本非营利组织的免税制度[EB/OL]. (2011-11-16) [2020-03-21]. http://gongyi.qq.com/a/20111116/000023.htm.
|
[21] |
Internal Revenue Service. Charitable contributions-substantiation and disclosure requirements[EB/OL]. (2011-11-16)[2020-03-21]. https://www.irs.gov/site-index-search?search=Publication+1771%3A+Charitable+Contributions&field_pup_historical_1=1&field_pup_historical=1.
|
[22] |
Government of Canada. Ecological gifts: donation and income tax scenarios[EB/OL].[2021-06-21]. https://www.canada.ca/en/environment-climate-change/services/environmental-funding/ecological-gifts-program/publications/donation-income-tax-scenarios.html.
|
[23] |
Australian Department of the Environment and Energy. Environmental taxation concessions [EB/OL]. [2020-01-16]. https://www.environment.gov.au/topics/about-us/business-us/tax-concessions.
|
[24] |
交告尚史, 臼杵知史, 前田阳一, 等. 日本环境法概论[M]. 田林, 丁倩雯, 译. 北京: 中国法制出版社, 2014: 196.
|
[25] |
US Congress. National park system donor acknowledgment act[EB/OL]. [2020-09-23]. https://www.congress.gov/bill/113th-congress/senate-bill/2873/text.
|
[26] |
National Park Service. Director's order#21: philanthropic partnerships[EB/OL]. [2020-09-23]. https://parkplanning.nps.gov/projectHome.cfm?projectId=60882.
|
[27] |
Department of the Environment and Energy. Environment protection and biodiversity conservation act 1999 [EB/OL].(2016-07-12) [2020-03-21]. https://www.legislation.gov.au/Details/C2016C00777.
|
[28] |
Parks Australia. The Canadian ecological gifts program handbook[EB/OL]. [2021-05-24]. https://www.canada.ca/en/environment-climate-change/services/environmental-funding/ecological-gifts-program/publications/program-handbook.html.
|
[29] |
National Park Service. Rules on implementation of the national park official partnership program[EB/OL]. [2020-08-23]. https://www.nps.gov/aboutus/lawsandpolicies.htm.
|
[30] |
陈映璟,吴卓熙,李敏仪. 美国企业慈善捐赠税收优惠制度[J]. 中国市场,2015,861(46):34,58.
|
[31] |
National Park Foundation. Mission and history [EB/OL]. [2021-06-21]. https://www.nationalparks.org/about-foundation/mission-history.
|
[32] |
BEDNAR-FRIEDL B,GEBTSROITHER B,GETZNER M. Willingness to pay for species conservation programs:implications for national park funding[J]. Journal on Protected Mountain Areas Research and Management,2009,1(1):9-14.
|
[33] |
KUBO S,TSUGE K. Voluntary contributions to hiking trail maintenance:evidence from a field experiment in a national park,Japan[J]. Ecological Economics,2018,144:124-128. doi: 10.1016/j.ecolecon.2017.07.032
|
[34] |
MALLIN M F,STOLZ D C,THOMPSON B S,et al. In oceans we trust:conservation,philanthropy,and the political economy of the Phoenix Islands protected area[J]. Marine Policy,2019,107:1-12.
|
[35] |
DU X Q,CHANG Y Y,ZENG Q,et al. Corporate environmental responsibility (CER) weakness,media coverage,and corporate philanthropy:evidence from China[J]. Asia Pacific Journal of Management,2016,33(2):551-581. doi: 10.1007/s10490-015-9449-5
|
[36] |
朱建刚,刘艺非. 中国家庭捐赠规模及影响因素探析[J]. 中国人口科学,2017(1):47-58.
|