中華人民共和國公益事業(yè)捐贈法中英對照

1、中華人民共和國公益事業(yè)捐贈法中英對照中華人民共和國公益事業(yè)捐贈法Welfare Donations Law of the Peoples Republic of ChinaPeoples Republic of China Public Welfare Donation Law(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 Peoples Co

2、ngress on 28 June 1999)Passed by the 10th meeting of the Standing Committee of the 9th National Peoples Congress on 6/28/99, to take effect on 9/1/99.第一章總則Chapter 1: General ProvisionsNo. 1 GENERAL PRINCIPLES第一條為了鼓勵捐贈，規(guī)范捐贈和受贈行為，保護捐贈人、受贈人和受益人的合法權(quán)益，促進公益事業(yè)的發(fā)展，制定本法。This Law is formulated for the purpose

3、 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

4、 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團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。This Law applies to any natural person

5、, 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 organisati

6、ons 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

7、業(yè)是指非營利的下列事項: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、救濟貧困、扶助殘疾人等困難的社會群體和個人的活動；Activities carried out by social bodie

8、s 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、

9、科學(xué)、文化、衛(wèi)生、體育事業(yè)；Educational, scientific, cultural, public health, and sports undertakings;II.Education, scientific, cultural, public health, and athletic undertakings.（三）環(huán)境保護、社會公共設(shè)施建設(shè)；Construction of environmental protection facilities and public utilities in society;.Environmental protection and cons

10、truction of public facilities.（四）促進社會發(fā)展和進步的其他社會公共和福利事業(yè)。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.第四條捐贈應(yīng)當(dāng)是自愿和無償?shù)?，禁止強行攤派或者變相攤派，不得以捐贈為名從事營利活動。Donations should be mad

11、e 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 co

12、vertly extract donations, or to use the name of the donor in a for-profit enterprise.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。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 f

13、or 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。Donations should be made in obs

14、ervation 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 pu

15、blic interest, or any other peoples lawful interests.第七條公益性社會團體受贈的財產(chǎn)及其增值為社會公共財產(chǎn)，受國家法律保護，任何單位和個人不得侵占、挪用和損毀。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

16、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 nations laws from seizure, embezz

17、lement, or damage by any work unit or individual.第八條國家鼓勵公益事業(yè)的發(fā)展，對公益性社會團體和公益性非營利的事業(yè)單位給予扶持和 優(yōu)待。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.Arti

18、cle 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.國家鼓勵自然人、法人或者其他組織對公益事業(yè)進行捐贈。The state encourages natural persons, legal persons, or oth

19、er organizations to make donations to public welfare undertakings.The country encourages individuals, legal representatives, and other organisations to donate topublic welfare undertakings.對公益事業(yè)捐贈有突出貢獻的自然人、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 hav

20、e made outstanding contributions by making donations to public welfare undertakings will be commended by the peoples governments or relevant departments in charge.The government has granted commendations to individuals, legal representatives, or other organisations that have made notable contributio

21、ns to public welfare undertakings.對捐贈人進行公開表彰，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.Before undertaking public commendation of donors, the donors opinion must first be solicited.第二章捐贈和受贈Chapter II: Donation And Receipt Of D

22、onationNo. 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意愿的公益性社會團體和公益性非營 利的事業(yè)單位進行捐贈。捐贈的財產(chǎn)應(yīng)當(dāng)是其有權(quán)處分的合法財產(chǎn)。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 donat

23、ion 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 tha

24、t is conducting activities. Donations should be the lawful property of the donor.第十條公益性社會團體和公益性非營利的事業(yè)單位可以依照本法接受捐贈。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 organisa

25、tions and public welfare non-profit institutional work units can receive donations according to these regulations.本法所稱公益性社會團體是指依法成立的,以發(fā)展公益事業(yè)為宗旨的基金會、慈善組織等社會團體。The social bodies engaged in public welfare stated in this Law refer to legally established social bodies that aim to develop public welfare u

26、ndertakings.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構(gòu)、科學(xué)研究機構(gòu)、醫(yī)療衛(wèi)生機構(gòu)、社會公共文化機構(gòu)、社會公共體育機構(gòu)和社會福利機 構(gòu)等。The non-profit welfare administration units state

27、d 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.Re

28、gulations 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 a

29、nd so on.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)進行管理。In the case of natural disasters or when the peoples governments and their departments at and above the county level are named by the donor outside the country as the recipient, the peoples governments and their

30、 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 abov

31、e 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)交公益性社會團體或者公益性非營利的事業(yè) 單

32、位；也可以按照捐贈人的意愿分發(fā)或者興辦公益事業(yè)，但是不得以本機關(guān)為受益對象。The peoples 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

33、 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; t

34、hey can also, in accordance with the donors 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。The donor can enter into a donation agreement with the recipient con

35、cerning 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 th

36、e type, use, and amount 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.Donors should fulfil the d

37、onation agreement, and according to the period of time and fashion arranged in the contract transfer the donated property to the recipient.第十三條捐贈人捐贈財產(chǎn)興建公益事業(yè)工程項目，應(yīng)當(dāng)與受贈人訂立捐贈協(xié)議，對工程項目的資金、建設(shè)、管理和使用作出約定。If the donor is to donate assets to build a public welfare project, the donor is required to reach a don

38、ation 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 projects funding, construction, mana

39、gement and use.捐贈的公益事業(yè)工程項目由受贈單位按照國家有關(guān)規(guī)定辦理項目審批手續(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 t

40、he 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 projects inspection and

41、 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)符合國家質(zhì)量標(biāo)準(zhǔn)。The quality of the project should meet state quality standards.Construction quality should be meet the nations quality standards.捐贈的公益事業(yè)工程項目竣

42、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.At the completion of the donated public welf

43、are undertaking construction project, the recipients should inspect the construction, the use of funds, and the construction quality to ensure that the conditions match the donors specifications.第十四條捐贈人對于捐贈的公益事業(yè)工程項目可以留名紀(jì)念；捐贈人單獨捐贈的工程項目或者主要由捐贈人出資興建的工程項目，可以由捐贈人提出工程項目的名稱，報縣級以上人民政府批準(zhǔn)。The donor of a publi

44、c 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 peoples governments at and above the county level for

45、 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)；捐贈實行許可證管理的物品，由受贈人按照國家有

46、關(guān)規(guī)定辦理許可證申領(lǐng)手續(xù)，海關(guān)憑許可證驗放、監(jiān)管。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 pe

47、rmit 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 regu

48、lations. 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.為捐贈人實施華僑向境內(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), 捐贈項目提供幫助。For donations made by overseas Chine

49、se to localities inside the country, the Departments of Overseas Chinese Affairs under the peoples 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 wis

50、hing to make donations within China, the Office of Overseas Chinese Affairs renmin zhengfu qiao bumen may supply assistance in arranging entry procedures.第三章捐贈財產(chǎn)的使用和管理Chapter III: The Use And Management Of Donated AssetsNo. 3 USE AND MANAGEMENT OF DONATED PROPERTY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

51、記造冊， 妥善保管。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 pr

52、esent a receipt to the donor and file a record of the donations.第十七條公益性社會團體應(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)。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 org

53、anisations should make use of donations and financial aid in activities and undertakings that conform with the specified purpose.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.Donations made for disaster relief should promptly be

54、 used for relief activities.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.The proportion of their income that foundations give yearly in financial aid to public

55、welfare undertakings may not be lower than the proportion specified by the government.公益性社會團體應(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

56、 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.

57、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.Public welfare non-profit instituti

58、onal work units should ensure that donations are used for the development of that work units public welfare undertakings, and that funds are not diverted to other uses.對于不易儲存、運輸和超過實際需要的受贈財產(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 transp

59、ortation, 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

60、 exceed practical needs, and the resulting income in its entirety should be used to achieve the donors purpose.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。In the cases wherein a donation agreement is established between the recipient and the donor, the recipient should make use of the donate