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中华人民共和国公益事业捐赠法-中英对照法律英语
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中华人民共和国公益事业捐赠法
Welfare Donations Law of the People's Republic of China
（1999年6月28日第九届全国人民代表大会常务委员会第十次会议通过1999年6月28日中华人民共和国主席令第十九号公布自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)
第一章总则
Chapter 1: General Provisions
第一条为了鼓励捐赠，规范捐赠和受赠行为，保护捐赠人、受赠人和受益人的合法权益，促进公益事业的发展，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.
第二条自然人、法人或者其他组织自愿无偿向依法成立的公益性社会团体和公益性非营利的事业单位捐赠财产，用于公益事业的，适用本法。
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.
第三条本法所称公益事业是指非营利的下列事项：
Article 3: The public welfare undertakings stated in this Law refer to the
following non-profit activities:
（一）救助灾害、救济贫困、扶助残疾人等困难的社会群体和个人的活动；
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;
（二）教育、科学、文化、卫生、体育事业；
2. Educational, scientific, cultural, public health, and sports undertakings;
（三）环境保护、社会公共设施建设；
3. Construction of environmental protection facilities and public utilities in
society;
（四）促进社会发展和进步的其他社会公共和福利事业。
4. Other public and welfare undertakings in society that aim to promote social
development and progress.
第四条捐赠应当是自愿和无偿的，禁止强行摊派或者变相摊派，不得以捐赠为名从事营利活动。
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.
第五条捐赠财产的使用应当尊重捐赠人的意愿，符合公益目的，不得将捐赠财产挪作他用。
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.
第六条捐赠应当遵守法律、法规，不得违背社会公德，不得损害公共利益和其他公民的合法权益。
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.
第七条公益性社会团体受赠的财产及其增值为社会公共财产，受国家法律保护，任何单位和个人不得侵占、挪用和损毁。
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.
第八条国家鼓励公益事业的发展，对公益性社会团体和公益性非营利的事业单位给予扶持和优待。
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.
国家鼓励自然人、法人或者其他组织对公益事业进行捐赠。
The state encourages natural persons, legal persons, or other organizations to
make donations to public welfare undertakings.
对公益事业捐赠有突出贡献的自然人、法人或者其他组织，由人民政府或者有关部门予以表彰。
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.
对捐赠人进行公开表彰，应当事先征求捐赠人的意见。
The consent of the donor should first be sought before any public commendation
is extended to the donor.
第二章捐赠和受赠
Chapter II: Donation And Receipt Of Donation
第九条自然人、法人或者其他组织可以选择符合其捐赠意愿的公益性社会团体和公益性非营利的事业单位进行捐赠。捐赠的财产应当是其有权处分的合法财产。
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.
第十条公益性社会团体和公益性非营利的事业单位可以依照本法接受捐赠。
Article 10: Social bodies engaged in public welfare and non?profit welfare
administration units are allowed to receive donations in accordance with this
Law.
本法所称公益性社会团体是指依法成立的，以发展公益事业为宗旨的基金会、慈善组织等社会团体。
The social bodies engaged in public welfare stated in this Law refer to
legally established social bodies that aim to develop public welfare
undertakings.
本法所称公益性非营利的事业单位是指依法成立的，从事公益事业的不以营利为目的的教育机构、科学研究机构、医疗卫生机构、社会公共文化机构、社会公共体育机构和社会福利机构等。
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.
第十一条在发生自然灾害时或者境外捐赠人要求县级以上人民政府及其部门作为受赠人时，县级以上人民政府及其部门可以接受捐赠，并依照本法的有关规定对捐赠财产进行管理。
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.
县级以上人民政府及其部门可以将受赠财产转交公益性社会团体或者公益性非营利的事业单位；也可以按照捐赠人的意愿分发或者兴办公益事业，但是不得以本机关为受益对象。
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.
第十二条捐赠人可以与受赠人就捐赠财产的种类、质量、数量和用途等内容订立捐赠协议。捐赠人有权决定捐赠的数量、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.
捐赠人应当依法履行捐赠协议，按照捐赠协议约定的期限和方式将捐赠财产转移给受赠人。
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.
第十三条捐赠人捐赠财产兴建公益事业工程项目，应当与受赠人订立捐赠协议，对工程项目的资金、建设、管理和使用作出约定。
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.
捐赠的公益事业工程项目由受赠单位按照国家有关规定办理项目审批手续，并组织施工或者由受赠人和捐赠人共同组织施工。
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.
工程质量应当符合国家质量标准。
The quality of the project should meet state quality standards.
捐赠的公益事业工程项目竣工后，受赠单位应当将工程建设、建设资金的使用和工程质量验收情况向捐赠人通报。
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.
第十四条捐赠人对于捐赠的公益事业工程项目可以留名纪念；捐赠人单独捐赠的工程项目或者主要由捐赠人出资兴建的工程项目，可以由捐赠人提出工程项目的名称，报县级以上人民政府批准。
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.
第十五条境外捐赠人捐赠的财产，由受赠人按照国家有关规定办理入境手续；捐赠实行许可证管理的物品，由受赠人按照国家有关规定办理许可证申领手续，海关凭许可证验放、监管。
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.
华侨向境内捐赠的，县级以上人民政府侨务部门可以协助办理有关入境手续，为捐赠人实施捐赠项目提供帮助。
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.
第三章捐赠财产的使用和管理
Chapter III: The Use And Management Of Donated Assets
第十六条受赠人接受捐赠后，应当向捐赠人出具合法、有效的收据，将受赠财产登记造册，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.
第十七条公益性社会团体应当将受赠财产用于资助符合其宗旨的活动和事业。
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.
对于接受的救助灾害的捐赠财产，应当及时用于救助活动。
They should promptly put into use the donated assets that are earmarked for
disaster relief.
基金会每年用于资助公益事业的资金数额，不得低于国家规定的比例。
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.
公益性社会团体应当严格遵守国家的有关规定，按照合法、安全、有效的原则，积极实现捐赠财产的保值增值。
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.
公益性非营利的事业单位应当将受赠财产用于发展本单位的公益事业，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.
对于不易储存、运输和超过实际需要的受赠财产，受赠人可以变卖，所取得的全部收入，应当用于捐赠目的。
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.
第十八条受赠人与捐赠人订立了捐赠协议的，应当按照协议约定的用途使用捐赠财产，不得擅自改变捐赠财产的用途。
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.
如果确需改变用途的，应当征得捐赠人的同意。
If a change in the uses of the donated assets is necessary, the recipient
should seek the consent of the donor.
第十九条受赠人应当依照国家有关规定，建立健全财务会计制度和受赠财产的使用制度，加强对受赠财产的管理。
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.
第二十条受赠人每年度应当向政府有关部门报告受赠财产的使用、管理情况，接受监督。
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.
必要时，政府有关部门可以对其财务进行审计。
Relevant government departments can audit the accounts of the recipient when
necessary.
海关对减免关税的捐赠物品依法实施监督和管理。
The customs office will exercise supervision and control according to the law
over donated goods that enjoy tax exemptions or reductions.
县级以上人民政府侨务部门可以参与对华侨向境内捐赠财产使用与管理的监督。
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.
第二十一条捐赠人有权向受赠人查询捐赠财产的使用、管理情况，并提出意见和建议。
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.
对于捐赠人的查询，受赠人应当如实答复。
When so inquired, the recipient should respond truthfully.
第二十二条受赠人应当公开接受捐赠的情况和受赠财产的使用、管理情况，接受社会监督。
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.
第二十三条公益性社会团体应当厉行节约，降低管理成本，工作人员的工资和办公费用从利息等收入中按照国家规定的标准开支。
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.
第四章优惠措施
Chapter IV: Preferential Measures
第二十四条公司和其他企业依照本法的规定捐赠财产用于公益事业，依照法律、行政法规的规定享受企业所得税方面的优惠。
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.
第二十五条自然人和个体工商户依照本法的规定捐赠财产用于公益事业，依照法律、行政法规的规定享受个人所得税方面的优惠。
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.
第二十六条境外向公益性社会团体和公益性非营利的事业单位捐赠的用于公益事业的物资，依照法律、行政法规的规定减征或者免征进口关税和进口环节的增值税。
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.
第二十七条对于捐赠的工程项目，当地人民政府应当给予支持和优惠。
Article 27: Local people's governments should extend support and preferential
treatment to the public welfare projects donated to localities under their
jurisdiction.
第五章法律责任
Chapter V: Legal Liabilities
第二十八条受赠人未征得捐赠人的许可，擅自改变捐赠财产的性质、用途的，由县级以上人民政府有关部门责令改正，给予警告。
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.
拒不改正的，经征求捐赠人的意见，由县级以上人民政府将捐赠财产交由与其宗旨相同或者相似的公益性社会团体或者公益性非营利的事业单位管理。
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.
第二十九条挪用、侵占或者贪污捐赠款物的，由县级以上人民政府有关部门责令退还所用、所得款物，并处以罚款；
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;
对直接责任人员，由所在单位依照有关规定予以处理；构成犯罪的，依法追究刑事责任。
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.
依照前款追回、追缴的捐赠款物，应当用于原捐赠目的和用途。
The donated money and goods recovered from people mentioned in previous
articles should be used for the original purposes of the donation.
第三十条在捐赠活动中，有下列行为之一的，依照法律、法规的有关规定予以处罚；构成犯罪的，依法追究刑事责任：
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:
（一）逃汇、骗购外汇的；
1. Evading foreign exchange controls and obtaining foreign exchange by fraud;
（二）偷税、逃税的；
2. Evading taxes and defrauding the revenue service;
（三）进行走私活动的；
3. Engaging in smuggling;
（四）未经海关许可并且未补缴应缴税额，擅自将减税、免税进口的捐赠物资在境内销售、转让或者移作他用的。
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.
第三十一条受赠单位的工作人员，滥用职权，玩忽职守，徇私舞弊，致使捐赠财产造成重大损失的，由所在单位依照有关规定予以处理；构成犯罪的，依法追究刑事责任。
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.
第六章附则
Chapter VI Supplementary Provisions
第三十二条本法自1999年9月1日起施行。
Article 32: This law shall go into effect on September 1, 1999.
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