中華人民共和國(guó)公益事業(yè)捐贈(zèng)法

Welfare Donations Law of the People's Republic of China

People's Republic of China Public Welfare Donation Law

（1999年6月28日第九屆全國(guó)人民代表大會(huì)常務(wù)委員會(huì)第十次會(huì)議通過1999年6月28日中華人民共和國(guó)主席令第十九號(hào)公布自1999年9月1日起施行）

(Adopted by the 10th Session of the Standing Committee of the Ninth National People's Congress on 28 June 1999)

Passed by the 10th meeting of the Standing Committee of the 9th National People's Congress on 6/28/99, to take effect on 9/1/99.

第一章總則

Chapter 1: General Provisions

No. 1 GENERAL PRINCIPLES

第一條為了鼓勵(lì)捐贈(zèng)，規(guī)范捐贈(zèng)和受贈(zèng)行為，保護(hù)捐贈(zèng)人、受贈(zèng)人和受益人的合法權(quán)益，促進(jìn)公益事業(yè)的發(fā)展，制定本法。

Article 1: This Law is formulated for the purpose of encouraging donations and standardizing the behaviors of both donation and receipt of donation; protecting the legitimate rights and interests of the donor, the recipient and the beneficiary; and promoting public welfare undertakings.

Article 1 These regulations are drawn up in order to encourage donations; standardize the behaviour of donors and recipients [shou zeng]; protect the legal rights of donors, recipients and beneficiaries; and promote the development of public welfare undertakings.

第二條自然人、法人或者其他組織自愿無償向依法成立的公益性社會(huì)團(tuán)體和公益性非營(yíng)利的事業(yè)單位捐贈(zèng)財(cái)產(chǎn)，用于公益事業(yè)的，適用本法。

Article 2: This Law applies to any natural person, legal person, or other organization that is willing to donate assets to any legally established social bodies engaged in public welfare and to non?profit welfare administration units for the use of public welfare undertakings.

Article 2 Individuals, legal representatives [faren], and other organisations may voluntarily and freely make contributions to public welfare social organisations [gongyixing shehui tuanti] and public welfare non-profit institutional work units [gongyixing feiyingli de shiye danwei] to be applied according to these regulations for use in public welfare undertakings.

第三條本法所稱公益事業(yè)是指非營(yíng)利的下列事項(xiàng)：

Article 3: The public welfare undertakings stated in this Law refer to the following non-profit activities:

Article 3 The following non-profit activities shall be deemed public welfare undertakings to which the regulations apply:

（一）救助災(zāi)害、救濟(jì)貧困、扶助殘疾人等困難的社會(huì)群體和個(gè)人的活動(dòng)；

1. Activities carried out by social bodies and individuals to provide disaster relief, aid the poor, and give support and assistance to the physically disabled;

I.Disaster relief, poverty alleviation, and assistance to the handicapped, as well as activities for social groups [shehui tuanti] and individuals in straightened circumstances.

（二）教育、科學(xué)、文化、衛(wèi)生、體育事業(yè)；

2. Educational, scientific, cultural, public health, and sports undertakings;

II.Education, scientific, cultural, public health, and athletic undertakings.

（三）環(huán)境保護(hù)、社會(huì)公共設(shè)施建設(shè)；

3. Construction of environmental protection facilities and public utilities in society;

III.Environmental protection and construction of public facilities.

（四）促進(jìn)社會(huì)發(fā)展和進(jìn)步的其他社會(huì)公共和福利事業(yè)。

4. Other public and welfare undertakings in society that aim to promote social development and progress.

IV.Other public welfare undertakings promoting social development and progress.

第四條捐贈(zèng)應(yīng)當(dāng)是自愿和無償?shù)?，禁止?qiáng)行攤派或者變相攤派，不得以捐贈(zèng)為名從事營(yíng)利活動(dòng)。

Article 4: Donations should be made on a voluntary and nonreimbursable basis. Any forced apportion or any covert act of apportion will be prohibited, and no one may engage in profitmaking activities of any kind under the guise of donation.

Article 4 Donations should be voluntarily and freely given. It is forbidden to forcefully or covertly extract donations, or to use the name of the donor in a for-profit enterprise.

第五條捐贈(zèng)財(cái)產(chǎn)的使用應(yīng)當(dāng)尊重捐贈(zèng)人的意愿，符合公益目的，不得將捐贈(zèng)財(cái)產(chǎn)挪作他用。

Article 5: The use of donated assets ought to be based on the will of the donor and remain in keeping with public welfare purposes. No one is allowed to divert donated assets earmarked for public welfare to other uses.

Article 5 Donations should be used in a manner respecting the wishes of the donor, and conforming with the end purpose of public welfare. Donated property may not be diverted to other purposes.

第六條捐贈(zèng)應(yīng)當(dāng)遵守法律、法規(guī)，不得違背社會(huì)公德，不得損害公共利益和其他公民的合法權(quán)益。

Article 6: Donations should be made in observation of relevant laws, rules, and regulations; and must not transgress social morality, or impair public interests and other legitimate rights and interests of citizens.

Article 6 Donors should abide by laws and regulations; they should not violate social mores, and should not work against the public interest, or any other people's lawful interests.

第七條公益性社會(huì)團(tuán)體受贈(zèng)的財(cái)產(chǎn)及其增值為社會(huì)公共財(cái)產(chǎn)，受國(guó)家法律保護(hù)，任何單位和個(gè)人不得侵占、挪用和損毀。

Article 7: The donated assets received by social bodies engaged in public welfare as well as the any value added to such donated assets are all public assets of the society and are under the protection of relevant state laws. No unit or individual is allowed to encroach upon, divert for other purposes, or cause damage to donated assets.

Article 7 Donations received by public welfare organisations add to the value of society, and therefore receive the protection of the nation's laws from seizure, embezzlement, or damage by any work unit or individual.

第八條國(guó)家鼓勵(lì)公益事業(yè)的發(fā)展，對(duì)公益性社會(huì)團(tuán)體和公益性非營(yíng)利的事業(yè)單位給予扶持和優(yōu)待。

Article 8: The State encourages the development of public welfare undertakings, and extends support and preferential treatment to social bodies engaged in public welfare and non?profit welfare administration units.

Article 8 The state encourages the development of public welfare undertakings, and grants support and preferential treatment to public welfare social organisations and public welfare non-profit institutional work units.

國(guó)家鼓勵(lì)自然人、法人或者其他組織對(duì)公益事業(yè)進(jìn)行捐贈(zèng)。

The state encourages natural persons, legal persons, or other organizations to make donations to public welfare undertakings.

The country encourages individuals, legal representatives, and other organisations to donate to public welfare undertakings.

對(duì)公益事業(yè)捐贈(zèng)有突出貢獻(xiàn)的自然人、法人或者其他組織，由人民政府或者有關(guān)部門予以表彰。

Those natural persons, legal persons, or other organizations that have made outstanding contributions by making donations to public welfare undertakings will be commended by the people's governments or relevant departments in charge.

The government has granted commendations to individuals, legal representatives, or other organisations that have made notable contributions to public welfare undertakings.

對(duì)捐贈(zèng)人進(jìn)行公開表彰，應(yīng)當(dāng)事先征求捐贈(zèng)人的意見。

The consent of the donor should first be sought before any public commendation is extended to the donor.

Before undertaking public commendation of donors, the donor's opinion must first be solicited.

第二章捐贈(zèng)和受贈(zèng)

Chapter II: Donation And Receipt Of Donation

No. 2 DONORS AND RECIPIENTS

第九條自然人、法人或者其他組織可以選擇符合其捐贈(zèng)意愿的公益性社會(huì)團(tuán)體和公益性非營(yíng)利的事業(yè)單位進(jìn)行捐贈(zèng)。捐贈(zèng)的財(cái)產(chǎn)應(yīng)當(dāng)是其有權(quán)處分的合法財(cái)產(chǎn)。

Article 9: Natural persons, legal persons, or other organizations can choose to make donations to the social bodies engaged in public welfare and non?profit welfare administration units that fit their donation intentions. The assets they donate should be the legitimate assets to which they have the right of disposal.

Article 9 Individuals, legal representatives, or other organisations may choose to donate to any public welfare social organisation or public welfare non-profit institutional work unit that is conducting activities. Donations should be the lawful property of the donor.

第十條公益性社會(huì)團(tuán)體和公益性非營(yíng)利的事業(yè)單位可以依照本法接受捐贈(zèng)。

Article 10: Social bodies engaged in public welfare and non?profit welfare administration units are allowed to receive donations in accordance with this Law.

Article 10 Public welfare social organisations and public welfare non-profit institutional work units can receive donations according to these regulations.

本法所稱公益性社會(huì)團(tuán)體是指依法成立的，以發(fā)展公益事業(yè)為宗旨的基金會(huì)、慈善組織等社會(huì)團(tuán)體。

The social bodies engaged in public welfare stated in this Law refer to legally established social bodies that aim to develop public welfare undertakings.

Regulations of so-called public welfare social organisations are established with the principle aim of developing charities and other social organisations.

本法所稱公益性非營(yíng)利的事業(yè)單位是指依法成立的，從事公益事業(yè)的不以營(yíng)利為目的的教育機(jī)構(gòu)、科學(xué)研究機(jī)構(gòu)、醫(yī)療衛(wèi)生機(jī)構(gòu)、社會(huì)公共文化機(jī)構(gòu)、社會(huì)公共體育機(jī)構(gòu)和社會(huì)福利機(jī)構(gòu)等。

The non-profit welfare administration units stated in this Law refer to legally established educational organs, scientific research organs, medical and public health organs, social and public cultural organs, social and public sports organs, and social welfare organs that are engaged in public welfare undertakings with no profit?making purposes.

Regulations of so-called public welfare non-profit institutional work units apply to organisations engaged in working towards public welfare non-profit purposes including education organisations, scientific research organisations, medical and public health organisations, social welfare organisations and so on.

第十一條在發(fā)生自然災(zāi)害時(shí)或者境外捐贈(zèng)人要求縣級(jí)以上人民政府及其部門作為受贈(zèng)人時(shí)，縣級(jí)以上人民政府及其部門可以接受捐贈(zèng)，并依照本法的有關(guān)規(guī)定對(duì)捐贈(zèng)財(cái)產(chǎn)進(jìn)行管理。

Article 11: In the case of natural disasters or when the people's governments and their departments at and above the county level are named by the donor outside the country as the recipient, the people's governments and their departments at and above the county level are allowed to receive the donation and to exercise management over the donation in accordance with relevant stipulations of this Law.

Article 11 At the occurrence of a natural disaster or other circumstances is which a donor asks government departments above the county level [xian ji yi shang renmin zhengfu jiqi bumen] to receive donations, the government department above the county level can receive donations, and furthermore according to the related regulations, can undertake the management of donated property.

縣級(jí)以上人民政府及其部門可以將受贈(zèng)財(cái)產(chǎn)轉(zhuǎn)交公益性社會(huì)團(tuán)體或者公益性非營(yíng)利的事業(yè)單位；也可以按照捐贈(zèng)人的意愿分發(fā)或者興辦公益事業(yè)，但是不得以本機(jī)關(guān)為受益對(duì)象。

The people's governments and their departments at and above the county level can either turn over the donated assets they have received to social bodies engaged in public welfare and non-profit welfare administration units, or they can distribute to or run public welfare undertakings according to the will of the donor. However, they are not allowed to list themselves as the beneficiary of the donation.

Government departments above the county level can pass received donations on to public welfare social organisations or public welfare non-profit work units; they can also, in accordance with the donor's wishes, distribute funds to set up public welfare undertakings, but they may not name their own organisation as the beneficiary.

第十二條捐贈(zèng)人可以與受贈(zèng)人就捐贈(zèng)財(cái)產(chǎn)的種類、質(zhì)量、數(shù)量和用途等內(nèi)容訂立捐贈(zèng)協(xié)議。捐贈(zèng)人有權(quán)決定捐贈(zèng)的數(shù)量、用途和方式。

Article 12: The donor can enter into a donation agreement with the recipient concerning the nature, quality, quantity, and uses of the donation. The donor has the right to decide the quantity, the use, and the form of the donation.

Article 12 Donors may specify the quality, amount, and use of a donations by means of contracts with recipients. The donor has the right to decide the type, use, and amount of the donation.

捐贈(zèng)人應(yīng)當(dāng)依法履行捐贈(zèng)協(xié)議，按照捐贈(zèng)協(xié)議約定的期限和方式將捐贈(zèng)財(cái)產(chǎn)轉(zhuǎn)移給受贈(zèng)人。

The donor should fulfill the donation agreement according to the law, and turn over the donated assets to the recipient in accordance with the time and the form agreed in the donation agreement.

Donors should fulfil the donation agreement, and according to the period of time and fashion arranged in the contract transfer the donated property to the recipient.

第十三條捐贈(zèng)人捐贈(zèng)財(cái)產(chǎn)興建公益事業(yè)工程項(xiàng)目，應(yīng)當(dāng)與受贈(zèng)人訂立捐贈(zèng)協(xié)議，對(duì)工程項(xiàng)目的資金、建設(shè)、管理和使用作出約定。

Article 13: If the donor is to donate assets to build a public welfare project, the donor is required to reach a donation agreement with the recipient on the capital, construction, management, and use of the project.

Article 13 Donors making contributions to public welfare undertaking construction projects should reach an agreement with the recipients arranging the construction project's funding, construction, management and use.

捐贈(zèng)的公益事業(yè)工程項(xiàng)目由受贈(zèng)單位按照國(guó)家有關(guān)規(guī)定辦理項(xiàng)目審批手續(xù)，并組織施工或者由受贈(zèng)人和捐贈(zèng)人共同組織施工。

The recipient unit of the donated public welfare project should go through the necessary examination and approval formalities concerning the project according to relevant state stipulations, and will organize the construction of the project. The construction of the project can also be organized through joint efforts by both the donor and the recipient.

Donors to public welfare undertaking construction projects can act on behalf of the recipients, in accordance with relevant regulations, in handling the project's inspection and approval procedures; furthermore organisations can organise construction work, or recipients and donors can jointly organise construction work.

工程質(zhì)量應(yīng)當(dāng)符合國(guó)家質(zhì)量標(biāo)準(zhǔn)。

The quality of the project should meet state quality standards.

Construction quality should be meet the nation's quality standards.

捐贈(zèng)的公益事業(yè)工程項(xiàng)目竣工后，受贈(zèng)單位應(yīng)當(dāng)將工程建設(shè)、建設(shè)資金的使用和工程質(zhì)量驗(yàn)收情況向捐贈(zèng)人通報(bào)。

Upon the completion of the donated public welfare project, the recipient unit should inform the donor of the construction progress, the use of construction funds, and the results of a quality assessment of the project.

At the completion of the donated public welfare undertaking construction project, the recipients should inspect the construction, the use of funds, and the construction quality to ensure that the conditions match the donor's specifications.

第十四條捐贈(zèng)人對(duì)于捐贈(zèng)的公益事業(yè)工程項(xiàng)目可以留名紀(jì)念；捐贈(zèng)人單獨(dú)捐贈(zèng)的工程項(xiàng)目或者主要由捐贈(zèng)人出資興建的工程項(xiàng)目，可以由捐贈(zèng)人提出工程項(xiàng)目的名稱，報(bào)縣級(jí)以上人民政府批準(zhǔn)。

Article 14: The donor of a public welfare project can leave his or her name on the project as a remembrance. In the case that a donor is a sole donor or a principal donor of a public welfare project, the donor can suggest the name of the project and submit the suggestion to the people's governments at and above the county level for approval.

Article 14 Donors may have their name marked on public works construction projects; principal or sole contributors may select a name for the construction project, with the endorsement of a government department above the county level.

第十五條境外捐贈(zèng)人捐贈(zèng)的財(cái)產(chǎn)，由受贈(zèng)人按照國(guó)家有關(guān)規(guī)定辦理入境手續(xù)；捐贈(zèng)實(shí)行許可證管理的物品，由受贈(zèng)人按照國(guó)家有關(guān)規(guī)定辦理許可證申領(lǐng)手續(xù)，海關(guān)憑許可證驗(yàn)放、監(jiān)管。

Article 15: The recipient of the assets donated by a donor outside the country is responsible for handling the entry formalities for the donated assets according to relevant state stipulations. As regards the donation of goods that require a permit, the recipient should apply for the permit according to relevant state stipulations, and the customs office should conduct examination, clearance, and supervision upon receipt of the permit.

Article 15 When foreign [jingwai] donors make contributions, the recipients should handle entry procedures in accordance with relevant government regulations. Donors require permits for the import management of goods. Recipients should handle permit applications according to the relevant government regulations; customs inspections will be based upon the permits.

華僑向境內(nèi)捐贈(zèng)的，縣級(jí)以上人民政府僑務(wù)部門可以協(xié)助辦理有關(guān)入境手續(xù)，為捐贈(zèng)人實(shí)施捐贈(zèng)項(xiàng)目提供幫助。

For donations made by overseas Chinese to localities inside the country, the Departments of Overseas Chinese Affairs under the people's governments at and above the county level should help the donor to go through necessary entry formalities, and provide assistance for the donor with his donation of the project.

For Overseas Chinese wishing to make donations within China, the Office of Overseas Chinese Affairs [renmin zhengfu qiao bumen] may supply assistance in arranging entry procedures.

第三章捐贈(zèng)財(cái)產(chǎn)的使用和管理

Chapter III: The Use And Management Of Donated Assets

No. 3 USE AND MANAGEMENT OF DONATED PROPERTY

第十六條受贈(zèng)人接受捐贈(zèng)后，應(yīng)當(dāng)向捐贈(zèng)人出具合法、有效的收據(jù)，將受贈(zèng)財(cái)產(chǎn)登記造冊(cè)，妥善保管。

Article 16: Upon receipt of donations, the recipient should issue a legal and valid receipt to the donor. In addition, the recipient should also register and put the donated assets on file, and take good care of the donated assets.

Article 16 After receiving donations, recipients should take care to present a receipt to the donor and file a record of the donations.

第十七條公益性社會(huì)團(tuán)體應(yīng)當(dāng)將受贈(zèng)財(cái)產(chǎn)用于資助符合其宗旨的活動(dòng)和事業(yè)。

Article 17: Social bodies engaged in public welfare should use the donated assets they have received to subsidize activities and undertakings that are in keeping with their aims.

Article 17 Public welfare social organisations should make use of donations and financial aid in activities and undertakings that conform with the specified purpose.

對(duì)于接受的救助災(zāi)害的捐贈(zèng)財(cái)產(chǎn)，應(yīng)當(dāng)及時(shí)用于救助活動(dòng)。

They should promptly put into use the donated assets that are earmarked for disaster relief.

Donations made for disaster relief should promptly be used for relief activities.

基金會(huì)每年用于資助公益事業(yè)的資金數(shù)額，不得低于國(guó)家規(guī)定的比例。

As for funds, the amount of subsidies extended to public welfare undertakings every year should not go lower than the proportions stipulated by the State.

The proportion of their income that foundations give yearly in financial aid to public welfare undertakings may not be lower than the proportion specified by the government.

公益性社會(huì)團(tuán)體應(yīng)當(dāng)嚴(yán)格遵守國(guó)家的有關(guān)規(guī)定，按照合法、安全、有效的原則，積極實(shí)現(xiàn)捐贈(zèng)財(cái)產(chǎn)的保值增值。

Social bodies engaged in public welfare must strictly observe relevant State stipulations, and take active steps to preserve and increase the value of donated assets in line with the principles of lawfulness, safety, and effectiveness.

Public welfare organisations should rigorously abide by relevant government regulations, in accordance with the principles of law, safety, and efficiency and work vigorously to bring about an increase in the value of the donation.

公益性非營(yíng)利的事業(yè)單位應(yīng)當(dāng)將受贈(zèng)財(cái)產(chǎn)用于發(fā)展本單位的公益事業(yè)，不得挪作他用。

Non-profit welfare administration units should use the donated assets they have received for promoting the public welfare undertakings under their jurisdiction, and they are forbidden to divert the donated assets to other uses.

Public welfare non-profit institutional work units should ensure that donations are used for the development of that work unit's public welfare undertakings, and that funds are not diverted to other uses.

對(duì)于不易儲(chǔ)存、運(yùn)輸和超過實(shí)際需要的受贈(zèng)財(cái)產(chǎn)，受贈(zèng)人可以變賣，所取得的全部收入，應(yīng)當(dāng)用于捐贈(zèng)目的。

As for donated assets that are hard to keep in reserve or that will not bear transportation, as well as donated assets that have exceeded actual demands, the recipient can sell off the donated assets, and all the revenue acquired therefrom should be used for the original purpose of the donation.

Receivers may sell off donated goods that are not stored or transported easily, or that exceed practical needs, and the resulting income in its entirety should be used to achieve the donor's purpose.

第十八條受贈(zèng)人與捐贈(zèng)人訂立了捐贈(zèng)協(xié)議的，應(yīng)當(dāng)按照協(xié)議約定的用途使用捐贈(zèng)財(cái)產(chǎn)，不得擅自改變捐贈(zèng)財(cái)產(chǎn)的用途。

Article 18: In the cases wherein a donation agreement is established between the recipient and the donor, the recipient should make use of the donated assets as agreed in the agreement, and is forbidden to change arbitrarily the uses of the donated assets.

Article 18 After reaching an agreement with the donors, the recipients should make use of the donated property according to the provisions of the agreement; they may not on their own authority change the use of the donation.

如果確需改變用途的，應(yīng)當(dāng)征得捐贈(zèng)人的同意。

If a change in the uses of the donated assets is necessary, the recipient should seek the consent of the donor.

If there is an authentic need to change the use of the donation, the receiver should solicit the donor's consent.

第十九條受贈(zèng)人應(yīng)當(dāng)依照國(guó)家有關(guān)規(guī)定，建立健全財(cái)務(wù)會(huì)計(jì)制度和受贈(zèng)財(cái)產(chǎn)的使用制度，加強(qiáng)對(duì)受贈(zèng)財(cái)產(chǎn)的管理。

Article 19: The recipient of donated assets must set up a perfect financial and accounting system, as well as a system for the uses of donated assets, in accordance with relevant state stipulations, with a view to reinforcing its management over the donated assets.

Article 19 The recipients should, in accordance with the country's relevant laws, establish adequate procedures for the management of donations [jianquan caiwu kuaiji zhidu] and a system for the regulated use of donations, as well as strengthen their management of donations.

第二十條受贈(zèng)人每年度應(yīng)當(dāng)向政府有關(guān)部門報(bào)告受贈(zèng)財(cái)產(chǎn)的使用、管理情況，接受監(jiān)督。

Article 20: The recipient is required to subject itself to supervision by submitting a report to relevant government departments every fiscal year concerning the use and management of the donated assets.

Article 20 Each fiscal year, recipients should report to the relevant government Ministry on the use, management, and supervision of donations.

必要時(shí)，政府有關(guān)部門可以對(duì)其財(cái)務(wù)進(jìn)行審計(jì)。

Relevant government departments can audit the accounts of the recipient when necessary.

It is essential that at any time relevant government Ministries can conduct an audit of the properties.

海關(guān)對(duì)減免關(guān)稅的捐贈(zèng)物品依法實(shí)施監(jiān)督和管理。

The customs office will exercise supervision and control according to the law over donated goods that enjoy tax exemptions or reductions.

Customs officials will supervise and manage reductions and exemptions of import duties on donated goods, in accordance with the law.

縣級(jí)以上人民政府僑務(wù)部門可以參與對(duì)華僑向境內(nèi)捐贈(zèng)財(cái)產(chǎn)使用與管理的監(jiān)督。

The people's governments at and above the county level can participate in supervision over the use and management of the assets donated by overseas Chinese to localities inside the country.

The Office of Overseas Chinese Affairs may participate in the management and supervision of projects sponsored by donations from Overseas Chinese.

第二十一條捐贈(zèng)人有權(quán)向受贈(zèng)人查詢捐贈(zèng)財(cái)產(chǎn)的使用、管理情況，并提出意見和建議。

Article 21: The donor has the right to inquire of the recipient about the use and management of his or her donated assets, and put forward opinions and suggestions concerning the use and management of the donated assets.

Article 21 Donors have the right to inquire to receivers about the use and management of donations, and to put forward their opinions and suggestions.

對(duì)于捐贈(zèng)人的查詢，受贈(zèng)人應(yīng)當(dāng)如實(shí)答復(fù)。

When so inquired, the recipient should respond truthfully.

The recipients must respond truthfully to the donor's inquiries.

第二十二條受贈(zèng)人應(yīng)當(dāng)公開接受捐贈(zèng)的情況和受贈(zèng)財(cái)產(chǎn)的使用、管理情況，接受社會(huì)監(jiān)督。

Article 22: The recipient should subject itself to supervision by the society by making known to the public its receipt of donations, as well as its use and management of the donated assets.

Article 22 The recipients must make public the conditions, use and management of donations and must accept the supervision of society [jieshou shehui jiandu].

第二十三條公益性社會(huì)團(tuán)體應(yīng)當(dāng)厲行節(jié)約，降低管理成本，工作人員的工資和辦公費(fèi)用從利息等收入中按照國(guó)家規(guī)定的標(biāo)準(zhǔn)開支。

Article 23: Social bodies engaged in public welfare should practice strict economies, lower their management costs, and pay the salaries of their functionaries as well as administrative expenses with such revenues as bank interest according to relevant state stipulations.

Article 23 Public welfare social organisations should rigorously practice economy and reduce management costs; employees' salaries and office expenses should be derived from interest on donations and other income, and be commensurate with standards specified by the government.

第四章優(yōu)惠措施

Chapter IV: Preferential Measures

No. 4 PREFERENTIAL MEASURES

第二十四條公司和其他企業(yè)依照本法的規(guī)定捐贈(zèng)財(cái)產(chǎn)用于公益事業(yè)，依照法律、行政法規(guī)的規(guī)定享受企業(yè)所得稅方面的優(yōu)惠。

Article 24: Companies and other enterprises that have donated assets to public welfare undertakings according to the stipulations of this Law can enjoy preferential treatment concerning enterprise income tax according to the stipulations of relevant laws and administrative regulations.

Article 24 Corporations and other enterprises that under the stipulations of these regulations make donations to public welfare undertakings, will in the administration of these regulations enjoy business tax benefits.

第二十五條自然人和個(gè)體工商戶依照本法的規(guī)定捐贈(zèng)財(cái)產(chǎn)用于公益事業(yè)，依照法律、行政法規(guī)的規(guī)定享受個(gè)人所得稅方面的優(yōu)惠。

Article 25: Natural persons as well as individual businesses that have donated assets to public welfare undertakings according to the stipulations of this Law can enjoy preferential treatment concerning personal income tax according to the stipulations of relevant laws and administrative regulations.

Article 25 Individuals and private small businesses [gongshanghu] that under the stipulations of these regulations make donations to public welfare undertakings, will in the administration of these regulations enjoy personal tax benefits.

第二十六條境外向公益性社會(huì)團(tuán)體和公益性非營(yíng)利的事業(yè)單位捐贈(zèng)的用于公益事業(yè)的物資，依照法律、行政法規(guī)的規(guī)定減征或者免征進(jìn)口關(guān)稅和進(jìn)口環(huán)節(jié)的增值稅。

Article 26: According to the stipulations of relevant laws and administrative regulations, import tariffs and the value?added tax imposed on import links will be reduced or exempted for goods donated by the donor from outside the country to social bodies engaged in public welfare and non?profit welfare administration units for the use of public welfare undertakings.

Article 26 Foreigners [jingwai] making donations of goods and materials to public welfare social organisations and public welfare non-profit institutional work units for use in public welfare undertakings, will in the administration of these regulations will enjoy reduction or elimination of import taxes and import procedural fees.

第二十七條對(duì)于捐贈(zèng)的工程項(xiàng)目，當(dāng)?shù)厝嗣裾畱?yīng)當(dāng)給予支持和優(yōu)惠。

Article 27: Local people's governments should extend support and preferential treatment to the public welfare projects donated to localities under their jurisdiction.

Article 27 The local people's government should grant support and preferential treatment to donated construction projects.

第五章法律責(zé)任

Chapter V: Legal Liabilities

No. 5 LEGAL RESPONSIBILITIES

第二十八條受贈(zèng)人未征得捐贈(zèng)人的許可，擅自改變捐贈(zèng)財(cái)產(chǎn)的性質(zhì)、用途的，由縣級(jí)以上人民政府有關(guān)部門責(zé)令改正，給予警告。

Article 28: Any recipient that has arbitrarily changed the nature and uses of donated assets without seeking the consent of the donor will be ordered to make corrections and will be given warnings by relevant departments under the people's governments at and above the county level.

Article 28 Recipients who have not solicited the donor's permission, or who have on their own authority changed the nature or use of a donation are to be ordered by a government department above the county level to correct their error, and are given a warning.

拒不改正的，經(jīng)征求捐贈(zèng)人的意見，由縣級(jí)以上人民政府將捐贈(zèng)財(cái)產(chǎn)交由與其宗旨相同或者相似的公益性社會(huì)團(tuán)體或者公益性非營(yíng)利的事業(yè)單位管理。

If the recipient refuses to make corrections, then upon the consent of the donor, the donated assets will be transferred by the people's governments at and above the county level to the care of a public welfare social body or a non-profit welfare administration unit that has the same or similar aims.

If they refuse to correct their error or solicit the donor's opinion, the government may turn over the donation to another public welfare social organisation or public welfare non-profit institutional work unit in the same or similar area of work.

第二十九條挪用、侵占或者貪污捐贈(zèng)款物的，由縣級(jí)以上人民政府有關(guān)部門責(zé)令退還所用、所得款物，并處以罰款；

Article 29: Anyone who has diverted the use of, encroached upon, or embezzled donated money and goods will be ordered by the people's governments at and above the county level to return the money and goods he has used and acquired, and will be penalized;

Article 29 In the event of embezzlement, seizure, or corruption of any of the donated goods, the relevant government department may order the return of the remaining funds or donated goods to the donor, in addition to imposing a fine.

對(duì)直接責(zé)任人員，由所在單位依照有關(guān)規(guī)定予以處理；構(gòu)成犯罪的，依法追究刑事責(zé)任。

those who are found to be directly responsible will be dealt with by their units according to relevant stipulations; and those who are found guilty of a crime will be prosecuted for criminal liability according to the law.

Furthermore, the persons responsible will be dealt with according to the regulations of the work unit. In criminal cases, criminal penalties will be applied in accordance with the law.

依照前款追回、追繳的捐贈(zèng)款物，應(yīng)當(dāng)用于原捐贈(zèng)目的和用途。

The donated money and goods recovered from people mentioned in previous articles should be used for the original purposes of the donation.

 

第三十條在捐贈(zèng)活動(dòng)中，有下列行為之一的，依照法律、法規(guī)的有關(guān)規(guī)定予以處罰；構(gòu)成犯罪的，依法追究刑事責(zé)任：

Article 30: In donation activities, anyone who is found to have committed one of the following offenses will be punished according to the stipulations of relevant laws and regulations; and anyone who is found guilty of a crime will be prosecuted for criminal liability according to the law:

Article 30 Among the activities of donors, the behaviours listed below are punishable by law; in criminal cases, criminal penalties will be applied in accordance with the law.

（一）逃匯、騙購(gòu)?fù)鈪R的；

1. Evading foreign exchange controls and obtaining foreign exchange by fraud;

I.Evasion of exchange control

（二）偷稅、逃稅的；

2. Evading taxes and defrauding the revenue service;

II.Tax evasion

（三）進(jìn)行走私活動(dòng)的；

3. Engaging in smuggling;

III.Engaging in illicit activities

（四）未經(jīng)海關(guān)許可并且未補(bǔ)繳應(yīng)繳稅額，擅自將減稅、免稅進(jìn)口的捐贈(zèng)物資在境內(nèi)銷售、轉(zhuǎn)讓或者移作他用的。

4. Selling, transferring, or diverting to other uses, any donated goods inside the country that are imported with tax reductions and exemptions, without obtaining the authorization of the customs office and without paying in full the payable taxes.

IV.Not obtaining customs permissions or not paying the proper amount of tax, and then transferring or selling goods for profit.

第三十一條受贈(zèng)單位的工作人員，濫用職權(quán)，玩忽職守，徇私舞弊，致使捐贈(zèng)財(cái)產(chǎn)造成重大損失的，由所在單位依照有關(guān)規(guī)定予以處理；構(gòu)成犯罪的，依法追究刑事責(zé)任。

Article 31: Any functionaries in the recipient unit who have caused severe damage to the donated assets as a result of their abuse of power and authority, dereliction of duty, malpractice through favoritism and committing irregularities will be dealt with by their units according to relevant stipulations; and those who are found guilty of a crime will be prosecuted for criminal liability according to the law.

Article 31 Employees of recipients who abuse their powers, neglect their duties, or fail to act impartially and commit irregularities, resulting in a major loss of donated goods will be dealt with according to the regulations of the work unit. In criminal cases, criminal penalties will be applied in accordance with the law.

第六章附則

Chapter VI Supplementary Provisions

No. 6 SUPPLEMENTARY

第三十二條本法自1999年9月1日起施行。

Article 32: This law shall go into effect on September 1, 1999.

Article 32 These regulations will take effect on 9/1/99