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中華人民共和國公益事業(yè)捐贈法-中英對照法律英語

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中華人民共和國公益事業(yè)捐贈法

　　Welfare Donations Law of the People's Republic of China

　　（1999年6月28日第九屆全國人民代表大會常務(wù)委員會第十次會議通過1999年6月28日中華人民共和國主席令第十九號公布自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)

　　第一章總則

　　Chapter 1: General Provisions

　　第一條為了鼓勵捐贈，規(guī)范捐贈和受贈行為，保護(hù)捐贈人、受贈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.

　　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團(tuán)體和公益性非營利的事業(yè)單位捐贈財產(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.

　　第三條本法所稱公益事業(yè)是指非營利的下列事項(xiàng)：

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

　?。ㄒ唬┚戎鸀?zāi)害、救濟(jì)貧困、扶助殘疾人等困難的社會群體和個人的活動；

　　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;

　?。ǘ┙逃?、科學(xué)、文化、衛(wèi)生、體育事業(yè)；

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

　?。ㄈ┉h(huán)境保護(hù)、社會公共設(shè)施建設(shè)；

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

　?。ㄋ模┐龠M(jìn)社會發(fā)展和進(jìn)步的其他社會公共和福利事業(yè)。

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

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

　　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.

　　第五條捐贈財產(chǎn)的使用應(yīng)當(dāng)尊重捐贈人的意愿，符合公益目的，不得將捐贈財產(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.

　　第六條捐贈應(yīng)當(dāng)遵守法律、法規(guī)，不得違背社會公德，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.

　　第七條公益性社會團(tuán)體受贈的財產(chǎn)及其增值為社會公共財產(chǎn)，受國家法律保護(hù)，任何單位和個人不得侵占、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.

　　第八條國家鼓勵公益事業(yè)的發(fā)展，對公益性社會團(tuán)體和公益性非營利的事業(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.

　　國家鼓勵自然人、法人或者其他組織對公益事業(yè)進(jìn)行捐贈。

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

　　對公益事業(yè)捐贈有突出貢獻(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.

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

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

　　第二章捐贈和受贈

　　Chapter II: Donation And Receipt Of Donation

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

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

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

　　本法所稱公益性社會團(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、慈善組織等社會團(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.

　　本法所稱公益性非營利的事業(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)、社會公共文化機(jī)構(gòu)、社會公共體育機(jī)構(gòu)和社會福利機(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.

　　第十一條在發(fā)生自然災(zāi)害時或者境外捐贈人要求縣級以上人民政府及其部門作為受贈人時，縣級以上人民政府及其部門可以接受捐贈，并依照本法的有關(guān)規(guī)定對捐贈財產(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.

　　縣級以上人民政府及其部門可以將受贈財產(chǎn)轉(zhuǎn)交公益性社會團(tuán)體或者公益性非營利的事業(yè)單位；也可以按照捐贈人的意愿分發(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.

　　第十二條捐贈人可以與受贈人就捐贈財產(chǎn)的種類、質(zhì)量、數(shù)量和用途等內(nèi)容訂立捐贈協(xié)議。捐贈人有權(quán)決定捐贈的數(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.

　　捐贈人應(yīng)當(dāng)依法履行捐贈協(xié)議，按照捐贈協(xié)議約定的期限和方式將捐贈財產(chǎn)轉(zhuǎn)移給受贈人。

　　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.

　　第十三條捐贈人捐贈財產(chǎn)興建公益事業(yè)工程項(xiàng)目，應(yīng)當(dāng)與受贈人訂立捐贈協(xié)議，對工程項(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.

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

　　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.

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

　　The quality of the project should meet state quality standards.

　　捐贈的公益事業(yè)工程項(xiàng)目竣工后，受贈單位應(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)收情況向捐贈人通報。

　　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.

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

　　第十五條境外捐贈人捐贈的財產(chǎn)，由受贈人按照國家有關(guān)規(guī)定辦理入境手續(xù)；捐贈實(shí)行許可證管理的物品，由受贈人按照國家有關(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.

　　華僑向境內(nèi)捐贈的，縣級以上人民政府僑務(wù)部門可以協(xié)助辦理有關(guān)入境手續(xù)，為捐贈人實(shí)施捐贈項(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.

　　第三章捐贈財產(chǎn)的使用和管理

　　Chapter III: The Use And Management Of Donated Assets

　　第十六條受贈人接受捐贈后，應(yīng)當(dāng)向捐贈人出具合法、有效的收據(jù)，將受贈財產(chǎn)登記造冊，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.

　　第十七條公益性社會團(tuán)體應(yīng)當(dāng)將受贈財產(chǎn)用于資助符合其宗旨的活動和事業(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.

　　對于接受的救助災(zāi)害的捐贈財產(chǎn)，應(yīng)當(dāng)及時用于救助活動。

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

　　基金會每年用于資助公益事業(yè)的資金數(shù)額，不得低于國家規(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.

　　公益性社會團(tuán)體應(yīng)當(dāng)嚴(yán)格遵守國家的有關(guān)規(guī)定，按照合法、安全、有效的原則，積極實(shí)現(xiàn)捐贈財產(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.

　　公益性非營利的事業(yè)單位應(yīng)當(dāng)將受贈財產(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.

　　對于不易儲存、運(yùn)輸和超過實(shí)際需要的受贈財產(chǎn)，受贈人可以變賣，所取得的全部收入，應(yīng)當(dāng)用于捐贈目的。

　　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.

　　第十八條受贈人與捐贈人訂立了捐贈協(xié)議的，應(yīng)當(dāng)按照協(xié)議約定的用途使用捐贈財產(chǎn)，不得擅自改變捐贈財產(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.

　　如果確需改變用途的，應(yīng)當(dāng)征得捐贈人的同意。

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

　　第十九條受贈人應(yīng)當(dāng)依照國家有關(guān)規(guī)定，建立健全財務(wù)會計制度和受贈財產(chǎn)的使用制度，加強(qiáng)對受贈財產(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.

　　第二十條受贈人每年度應(yīng)當(dāng)向政府有關(guān)部門報告受贈財產(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.

　　必要時，政府有關(guān)部門可以對其財務(wù)進(jìn)行審計。

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

　　海關(guān)對減免關(guān)稅的捐贈物品依法實(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.

　　縣級以上人民政府僑務(wù)部門可以參與對華僑向境內(nèi)捐贈財產(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.

　　第二十一條捐贈人有權(quán)向受贈人查詢捐贈財產(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.

　　對于捐贈人的查詢，受贈人應(yīng)當(dāng)如實(shí)答復(fù)。

　　When so inquired, the recipient should respond truthfully.

　　第二十二條受贈人應(yīng)當(dāng)公開接受捐贈的情況和受贈財產(chǎn)的使用、管理情況，接受社會監(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.

　　第二十三條公益性社會團(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.

　　第四章優(yōu)惠措施

　　Chapter IV: Preferential Measures

　　第二十四條公司和其他企業(yè)依照本法的規(guī)定捐贈財產(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.

　　第二十五條自然人和個體工商戶依照本法的規(guī)定捐贈財產(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.

　　第二十六條境外向公益性社會團(tuán)體和公益性非營利的事業(yè)單位捐贈的用于公益事業(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.

　　第二十七條對于捐贈的工程項(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.

　　第五章法律責(zé)任

　　Chapter V: Legal Liabilities

　　第二十八條受贈人未征得捐贈人的許可，擅自改變捐贈財產(chǎn)的性質(zhì)、用途的，由縣級以上人民政府有關(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.

　　拒不改正的，經(jīng)征求捐贈人的意見，由縣級以上人民政府將捐贈財產(chǎn)交由與其宗旨相同或者相似的公益性社會團(tuán)體或者公益性非營利的事業(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.

　　第二十九條挪用、侵占或者貪污捐贈款物的，由縣級以上人民政府有關(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;

　　對直接責(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.

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

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

　　第三十條在捐贈活動中，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:

　?。ㄒ唬┨訁R、騙購?fù)鈪R的；

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

　?。ǘ┩刀?、逃稅的；

　　2. Evading taxes and defrauding the revenue service;

　?。ㄈ┻M(jìn)行走私活動的；

　　3. Engaging in smuggling;

　?。ㄋ模┪唇?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.

　　第三十一條受贈單位的工作人員，濫用職權(quán)，玩忽職守，徇私舞弊，致使捐贈財產(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.

　　第六章附則

　　Chapter VI Supplementary Provisions

　　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.