法律文本

中华人民共和国非物质文化遗产法

Intangible Cultural Heritage Law of the People's Republic of China

中华人民共和国主席令（第四十二号）

Order of the President of the People's Republic of China No. 42

《中华人民共和国非物质文化遗产法》已由中华人民共和国第十一届全国人民代表大会常务委员会第十九次会议于2011年2月25日通过，现予公布，自2011年6月1日起施行。

The Intangible Cultural Heritage Law of the People's Republic of China, which was adopted at the 19th Session of the Standing Committee of the 11th National People's Congress on February 25, 2011, is hereby promulgated and shall come into effect on June 1, 2011.

中华人民共和国主席 胡锦涛

President Hu Jintao

2011年2月25日

February 25, 2011

目 录

Contents

  第一章 总 则

Chapter 1 General Provisions

  第二章 非物质文化遗产的调查

Chapter II Investigations of Intangible Cultural Heritage

  第三章 非物质文化遗产代表性项目名录

Chapter III Catalogue of the Representative Items of Intangible Cultural Heritage

  第四章 非物质文化遗产的传承与传播

Chapter IV Inheritance and Spread of Intangible Cultural Heritage

  第五章 法律责任

Chapter 5 Legal Liabilities

  第六章 附 则

Chapter 6 Supplementary Provisions

第一章 总 则

Chapter 1 General Provisions

第一条   为了继承和弘扬中华民族优秀传统文化，促进社会主义精神文明建设，加强非物质文化遗产保护、保存工作，制定本法。

Article 1 This Law is formulated for the purposes of inheriting and promoting fine traditional Chinese culture, promoting development of socialist spiritual civilization, and strengthening protection and preservation of intangible cultural heritage.

第二条   本法所称非物质文化遗产，是指各族人民世代相传并视为其文化遗产组成部分的各种传统文化表现形式，以及与传统文化表现形式相关的实物和场所。包括：

Article 2 For the purposes of this Law, intangible cultural heritage shall refer to the various traditional cultural manifestations which are handed down by the people of all nationalities from generation to generation and regarded as a constituent part of their cultural heritage, and to physical objects and premises related to the traditional cultural manifestations. Including:

(一)传统口头文学以及作为其载体的语言；

1. traditional oral literature and the language as its carrier;

(二)传统美术、书法、音乐、舞蹈、戏剧、曲艺和杂技；

(II) traditional fine arts, calligraphy, music, dance, drama, folk arts and acrobatics;

(三)传统技艺、医药和历法；

(III) traditional crafts, medicines and calendars;

(四)传统礼仪、节庆等民俗；

(IV) folk customs such as traditional rituals and festivals;

(五)传统体育和游艺；

(V) traditional sports and recreation;

(六)其他非物质文化遗产。

(VI) other intangible cultural heritage.

属于非物质文化遗产组成部分的实物和场所，凡属文物的，适用《中华人民共和国文物保护法》的有关规定。

The relevant provisions of the Law of the People's Republic of China on the Protection of Cultural Relics shall apply to the physical objects and premises that are a constituent part of intangible cultural heritage and that are cultural relics.

第三条   国家对非物质文化遗产采取认定、记录、建档等措施予以保存，对体现中华民族优秀传统文化，具有历史、文学、艺术、科学价值的非物质文化遗产采取传承、传播等措施予以保护。

Article 3 The State shall preserve the intangible cultural heritage by adopting measures such as affirmation, recording and filing and protect the intangible cultural heritage that reflects the distinguished traditional culture of the Chinese nation and has historical, literary, artistic or scientific value by adopting measures such as the inheritance and dissemination of such heritage.

第四条   保护非物质文化遗产，应当注重其真实性、整体性和传承性，有利于增强中华民族的文化认同，有利于维护国家统一和民族团结，有利于促进社会和谐和可持续发展。

Article 4 The protection of intangible cultural heritage shall be based on the focus on its authenticity, integrity and inheritance and shall be conducive to enhancing the recognition of the culture of the Chinese nation, safeguarding the unity of the country and the unity of the nation and promoting social harmony and sustainable development.

第五条   使用非物质文化遗产，应当尊重其形式和内涵。

Article 5 The form and content of the intangible cultural heritage shall be respected when using the intangible cultural heritage.

禁止以歪曲、贬损等方式使用非物质文化遗产。

The use of intangible cultural heritage in a distorted or derogatory way is prohibited.

第六条   县级以上人民政府应当将非物质文化遗产保护、保存工作纳入本级国民经济和社会发展规划，并将保护、保存经费列入本级财政预算。

Article 6 The people's governments above the county level shall include the protection and preservation of intangible cultural heritage in the national economic and social development plans at the same levels and include the protection and preservation expenses in the financial budgets at the same levels.

国家扶持民族地区、边远地区、贫困地区的非物质文化遗产保护、保存工作。

The State supports the work concerning the protection and preservation of intangible cultural heritage in ethnic regions, remote areas and poor areas.

第七条   国务院文化主管部门负责全国非物质文化遗产的保护、保存工作；县级以上地方人民政府文化主管部门负责本行政区域内非物质文化遗产的保护、保存工作。

Article 7 The department in charge of culture under the State Council shall be responsible for the work concerning the protection and preservation of intangible cultural heritage throughout the country. The departments in charge of culture of the local people's governments above the county level are responsible for the work concerning the protection and preservation of intangible cultural heritage within their own administrative regions.

县级以上人民政府其他有关部门在各自职责范围内，负责有关非物质文化遗产的保护、保存工作。

The other relevant departments of the people's governments above the county level are responsible for the work concerning the protection and preservation of intangible cultural heritage within the scope of their respective duties.

第八条   县级以上人民政府应当加强对非物质文化遗产保护工作的宣传，提高全社会保护非物质文化遗产的意识。

Article 8 The people's governments above the county level shall strengthen the publicity of the protection of intangible cultural heritage and raise the awareness of the whole society in protecting intangible cultural heritage.

第九条   国家鼓励和支持公民、法人和其他组织参与非物质文化遗产保护工作。

Article 9 The State encourages and supports citizens, legal persons and other organizations to participate in the protection of intangible cultural heritage.

第十条   对在非物质文化遗产保护工作中做出显著贡献的组织和个人，按照国家有关规定予以表彰、奖励。

Article 10 The organizations and individuals that make outstanding contributions to the protection of intangible cultural heritage shall be commended and rewarded in accordance with the relevant provisions of the State.

第二章 非物质文化遗产的调查

Chapter II Investigations of Intangible Cultural Heritage

第十一条   县级以上人民政府根据非物质文化遗产保护、保存工作需要，组织非物质文化遗产调查。非物质文化遗产调查由文化主管部门负责进行。

Article 11 The people's governments above the county level shall organize investigations of intangible cultural heritage based on the needs of the work concerning the protection and preservation of intangible cultural heritage. The departments in charge of culture are responsible for conducting investigations of intangible cultural heritage.

县级以上人民政府其他有关部门可以对其工作领域内的非物质文化遗产进行调查。

Other relevant departments of the people's governments above the county level may conduct investigations of the intangible cultural heritage within the scope of their work.

第十二条   文化主管部门和其他有关部门进行非物质文化遗产调查，应当对非物质文化遗产予以认定、记录、建档，建立健全调查信息共享机制。

Article 12 When conducting investigations of intangible cultural heritage, the departments in charge of culture and other relevant departments shall recognize, record and file the intangible cultural heritage and shall establish a sound investigation information sharing mechanism.

文化主管部门和其他有关部门进行非物质文化遗产调查，应当收集属于非物质文化遗产组成部分的代表性实物，整理调查工作中取得的资料，并妥善保存，防止损毁、流失。其他有关部门取得的实物图片、资料复制件，应当汇交给同级文化主管部门。

When conducting investigations of intangible cultural heritage, the departments in charge of culture and other relevant departments shall collect representative objects that are a constituent part of the intangible cultural heritage, sort out the information obtained in the investigation work, properly keep the same and prevent damage and loss. The pictures of the physical objects and the duplicate copies of information obtained by other relevant departments shall be submitted to the departments in charge of culture at the same level.

第十三条   文化主管部门应当全面了解非物质文化遗产有关情况，建立非物质文化遗产档案及相关数据库。除依法应当保密的外，非物质文化遗产档案及相关数据信息应当公开，便于公众查阅。

Article 13 The departments in charge of culture shall fully understand the relevant circumstances of intangible cultural heritage, establish archives and relevant databases of intangible cultural heritage. Except for the information that shall be kept confidential in accordance with the law, the information in the records and relevant data of intangible cultural heritage shall be made public and available for inspection by the public.

第十四条   公民、法人和其他组织可以依法进行非物质文化遗产调查。

Article 14 Citizens, legal persons and other organizations may conduct investigations of intangible cultural heritage in accordance with the law.

第十五条   境外组织或者个人在中华人民共和国境内进行非物质文化遗产调查，应当报经省、自治区、直辖市人民政府文化主管部门批准；调查在两个以上省、自治区、直辖市行政区域进行的，应当报经国务院文化主管部门批准；调查结束后，应当向批准调查的文化主管部门提交调查报告和调查中取得的实物图片、资料复制件。

Article 15 The overseas organizations or individuals conducting investigations of intangible cultural heritage within the territory of the People's Republic of China shall report to the departments in charge of culture of the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government for approval. If the investigation is carried out in more than two administrative regions of a province, autonomous region or municipality directly under the Central Government, the approval of the department in charge of culture under the State Council shall be obtained. After the completion of the investigation, the investigation report and the pictures of the physical objects and the copies of information obtained in the investigation shall be submitted to the department in charge of culture that approved the investigation.

境外组织在中华人民共和国境内进行非物质文化遗产调查，应当与境内非物质文化遗产学术研究机构合作进行。

Overseas organizations that conduct the investigations of intangible cultural heritage within the territory of China shall conduct the investigations in cooperation with the domestic institutions engaged in the academic research of intangible cultural heritage.

第十六条   进行非物质文化遗产调查，应当征得调查对象的同意，尊重其风俗习惯，不得损害其合法权益。

Article 16 When conducting investigations of intangible cultural heritage, the consent of the investigation targets shall be obtained, their customs shall be respected and their lawful rights and interests shall not be damaged.

第十七条   对通过调查或者其他途径发现的濒临消失的非物质文化遗产项目，县级人民政府文化主管部门应当立即予以记录并收集有关实物，或者采取其他抢救性保存措施；对需要传承的，应当采取有效措施支持传承。

Article 17 With regard to the items of intangible cultural heritage that are on the verge of extinction as discovered by investigation or other means, the departments in charge of culture of the people's governments at the county level shall immediately record and collect the relevant physical objects or take other rescue and preservation measures. Where inheritance is necessary, effective measures shall be taken to support the inheritance.

第三章 非物质文化遗产代表性项目名录

Chapter III Catalogue of the Representative Items of Intangible Cultural Heritage

第十八条   国务院建立国家级非物质文化遗产代表性项目名录，将体现中华民族优秀传统文化，具有重大历史、文学、艺术、科学价值的非物质文化遗产项目列入名录予以保护。

Article 18 The State Council shall establish the catalogue of the representative items of intangible cultural heritage at the national level and include items of intangible cultural heritage that reflect the distinguished traditional culture of the Chinese nation and have significant historical, literary, artistic or scientific value in the catalogue for protection.

省、自治区、直辖市人民政府建立地方非物质文化遗产代表性项目名录，将本行政区域内体现中华民族优秀传统文化，具有历史、文学、艺术、科学价值的非物质文化遗产项目列入名录予以保护。

The people's governments of the provinces, autonomous regions and municipalities directly under the Central Government shall establish the catalogue of the representative items of local intangible cultural heritage and include items of intangible cultural heritage within their respective administrative regions that reflect the distinguished traditional culture of the Chinese nation and have historical, literary, artistic or scientific value in the catalogue for protection.

第十九条   省、自治区、直辖市人民政府可以从本省、自治区、直辖市非物质文化遗产代表性项目名录中向国务院文化主管部门推荐列入国家级非物质文化遗产代表性项目名录的项目。推荐时应当提交下列材料：

Article 19 The people's governments of the provinces, autonomous regions and municipalities directly under the Central Government may recommend to the department in charge of culture under the State Council items in the catalogue of the representative items of intangible cultural heritage in their own provinces, autonomous regions and municipalities directly under the Central Government to be included in the catalogue of the representative items of intangible cultural heritage at the national level. The following materials shall be submitted when making the recommendation:

(一)项目介绍，包括项目的名称、历史、现状和价值；

1. The introduction of the project, including the name, history, current situation and value of the project;

(二)传承情况介绍，包括传承范围、传承谱系、传承人的技艺水平、传承活动的社会影响；

(II) The introduction of the inheritance situation, including the inheritance scope, the inheritance pedigree, the artistic level of the inheritor and the social impact of the inheritance activities;

(三)保护要求，包括保护应当达到的目标和应当采取的措施、步骤、管理制度；

3. The protection requirements, including the objectives that shall be achieved by the protection and the measures, steps and management system that shall be taken; and

(四)有助于说明项目的视听资料等材料。

(IV) Audio-visual materials that help to explain the items.

第二十条   公民、法人和其他组织认为某项非物质文化遗产体现中华民族优秀传统文化，具有重大历史、文学、艺术、科学价值的，可以向省、自治区、直辖市人民政府或者国务院文化主管部门提出列入国家级非物质文化遗产代表性项目名录的建议。

Article 20 If a citizen, a legal person or any other organization believes that an item of intangible cultural heritage reflects the distinguished traditional culture of the Chinese nation and has significant historical, literary, artistic or scientific value, it may propose to the people's government of the province, autonomous region or municipality directly under the Central Government or the department in charge of culture under the State Council to be included in the catalogue of the representative items of intangible cultural heritage at the national level.

第二十一条   相同的非物质文化遗产项目，其形式和内涵在两个以上地区均保持完整的，可以同时列入国家级非物质文化遗产代表性项目名录。

Article 21 The same items of intangible cultural heritage with its form and content fully preserved in two or more regions may simultaneously be included in the catalogue of the representative items of intangible cultural heritage at the national level.

第二十二条   国务院文化主管部门应当组织专家评审小组和专家评审委员会，对推荐或者建议列入国家级非物质文化遗产代表性项目名录的非物质文化遗产项目进行初评和审议。

Article 22 The department in charge of culture under the State Council shall organize the expert review group and the expert review committee to conduct preliminary evaluation and deliberation of the items of intangible cultural heritage that are recommended or suggested to be included in the catalogue of the representative items of intangible cultural heritage at the national level.

初评意见应当经专家评审小组成员过半数通过。专家评审委员会对初评意见进行审议，提出审议意见。

The preliminary evaluation opinions shall be adopted by more than half of the members of the expert review team. The expert review committee shall review the preliminary evaluation opinions and issue review opinions.

评审工作应当遵循公开、公平、公正的原则。

The principles of openness, fairness and impartiality shall be followed in the review work.

第二十三条   国务院文化主管部门应当将拟列入国家级非物质文化遗产代表性项目名录的项目予以公示，征求公众意见。公示时间不得少于二十日。

Article 23 The department in charge of culture under the State Council shall publish the items to be included in the catalogue of the representative items of intangible cultural heritage at the national level to solicit opinions from the public. The period of announcement shall not be less than 20 days.

第二十四条   国务院文化主管部门根据专家评审委员会的审议意见和公示结果，拟订国家级非物质文化遗产代表性项目名录，报国务院批准、公布。

Article 24 The department in charge of culture under the State Council shall prepare the catalogue of the representative items of intangible cultural heritage at the national level based on the review opinions of the expert review committee and the publicity results and submit the catalogue to the State Council for approval and publication.

第二十五条   国务院文化主管部门应当组织制定保护规划，对国家级非物质文化遗产代表性项目予以保护。

Article 25 The department in charge of culture under the State Council shall organize the formulation of the protection plan and protect the representative items of intangible cultural heritage at the national level.

省、自治区、直辖市人民政府文化主管部门应当组织制定保护规划，对本级人民政府批准公布的地方非物质文化遗产代表性项目予以保护。

The departments in charge of culture of the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government shall organize the formulation of protection plans and shall protect the representative items of local intangible cultural heritage approved by the people's governments at the same levels for publication.

制定非物质文化遗产代表性项目保护规划，应当对濒临消失的非物质文化遗产代表性项目予以重点保护。

The protection plan of the representative items of intangible cultural heritage shall focus on protecting the representative items of intangible cultural heritage that are on the verge of extinction.

第二十六条   对非物质文化遗产代表性项目集中、特色鲜明、形式和内涵保持完整的特定区域，当地文化主管部门可以制定专项保护规划，报经本级人民政府批准后，实行区域性整体保护。确定对非物质文化遗产实行区域性整体保护，应当尊重当地居民的意愿，并保护属于非物质文化遗产组成部分的实物和场所，避免遭受破坏。

Article 26 With regard to specific regions where the representative items of intangible cultural heritage are concentrated, distinct features and the form and content thereof are fully preserved, the local departments in charge of culture may formulate special protection plans. The regional overall protection shall be implemented after the plans are approved by the people's governments at the same levels. If it is confirmed that regional overall protection shall be implemented for the intangible cultural heritage, the wishes of the local residents shall be respected, the physical objects and premises that are a constituent part of the intangible cultural heritage shall be protected to avoid any damage thereto.

实行区域性整体保护涉及非物质文化遗产集中地村镇或者街区空间规划的，应当由当地城乡规划主管部门依据相关法规制定专项保护规划。

If the implementation of regional overall protection involves the spatial planning of the village, town or street where the intangible cultural heritage is concentrated, the local department in charge of urban and rural planning shall formulate the special protection plan in accordance with the relevant regulations.

第二十七条   国务院文化主管部门和省、自治区、直辖市人民政府文化主管部门应当对非物质文化遗产代表性项目保护规划的实施情况进行监督检查；发现保护规划未能有效实施的，应当及时纠正、处理。

Article 27 The department in charge of culture under the State Council and the departments in charge of culture of the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government shall supervise and inspect the implementation of the plan for protecting the representative items of intangible cultural heritage and shall rectify and handle the case in a timely manner if it is found that the protection plan is not effectively implemented.

第四章 非物质文化遗产的传承与传播

Chapter IV Inheritance and Spread of Intangible Cultural Heritage

第二十八条   国家鼓励和支持开展非物质文化遗产代表性项目的传承、传播。

Article 28 The State encourages and supports the inheritance and spread of the representative items of intangible cultural heritage.

第二十九条   国务院文化主管部门和省、自治区、直辖市人民政府文化主管部门对本级人民政府批准公布的非物质文化遗产代表性项目，可以认定代表性传承人。

Article 29 The department in charge of culture under the State Council and the departments in charge of culture of the people's governments of the provinces, autonomous regions and municipalities directly under the Central Government may determine the representative inheritors of the representative items of intangible cultural heritage approved by the people's governments at the same level for publication.

非物质文化遗产代表性项目的代表性传承人应当符合下列条件：

The representative inheritors of the representative items of intangible cultural heritage shall meet the following conditions:

(一)熟练掌握其传承的非物质文化遗产；

(I) Masters the intangible cultural heritage they inherit;

(二)在特定领域内具有代表性，并在一定区域内具有较大影响；

2. Being representative in the specific field and having great influence in a certain area; and

(三)积极开展传承活动。

(III) Actively carry out inheritance activities.

认定非物质文化遗产代表性项目的代表性传承人，应当参照执行本法有关非物质文化遗产代表性项目评审的规定，并将所认定的代表性传承人名单予以公布。

The provisions of this Law on the review of the representative items of intangible cultural heritage shall apply mutatis mutandis to the determination of the representative inheritors of the representative items of intangible cultural heritage and the list of representative inheritors determined shall be published.

第三十条   县级以上人民政府文化主管部门根据需要，采取下列措施，支持非物质文化遗产代表性项目的代表性传承人开展传承、传播活动：

Article 30 The departments in charge of culture of the people's governments above the county level shall, according to the needs, adopt the following measures to support the representative inheritors of the representative items of intangible cultural heritage to carry out the activities of inheritance and spread:

(一)提供必要的传承场所；

1. provide necessary inheritance sites;

(二)提供必要的经费资助其开展授徒、传艺、交流等活动；

(II) providing the necessary funds to support the representative inheritors to carry out activities such as teaching, imparting skills or exchanges;

(三)支持其参与社会公益性活动；

(III) Support them to participate in social welfare activities;

(四)支持其开展传承、传播活动的其他措施。

(IV) other measures for supporting the development of inheritance and communication activities.

第三十一条   非物质文化遗产代表性项目的代表性传承人应当履行下列义务：

Article 31 The representative inheritors of the representative items of intangible cultural heritage shall perform the following obligations:

(一)开展传承活动，培养后继人才；

1. carrying out inheritance activities and cultivating successors;

(二)妥善保存相关的实物、资料；

2. properly keep the relevant physical objects and information;

(三)配合文化主管部门和其他有关部门进行非物质文化遗产调查；

(III) cooperating with the departments in charge of culture and other relevant departments in the investigation of intangible cultural heritage; and

(四)参与非物质文化遗产公益性宣传。

(IV) Participating in public welfare publicity of intangible cultural heritage.

非物质文化遗产代表性项目的代表性传承人无正当理由不履行前款规定义务的，文化主管部门可以取消其代表性传承人资格，重新认定该项目的代表性传承人；丧失传承能力的，文化主管部门可以重新认定该项目的代表性传承人。

If a representative inheritor of a representative item of intangible cultural heritage does not perform the obligations specified in the preceding paragraph without justified reasons, the department in charge of culture may cancel his qualification as a representative inheritor and re-determine the representative inheritor of this item. If the inheritance ability is lost, the department in charge of culture may re-determine the representative inheritor of this item.

第三十二条   县级以上人民政府应当结合实际情况，采取有效措施，组织文化主管部门和其他有关部门宣传、展示非物质文化遗产代表性项目。

Article 32 The people's governments above the county level shall, based on the actual situations, take effective measures to organize the departments in charge of culture and other relevant departments to publicize and display the representative items of intangible cultural heritage.

第三十三条   国家鼓励开展与非物质文化遗产有关的科学技术研究和非物质文化遗产保护、保存方法研究，鼓励开展非物质文化遗产的记录和非物质文化遗产代表性项目的整理、出版等活动。

Article 33 The State encourages the scientific and technological research related to intangible cultural heritage and the research on the methods of protecting and preserving intangible cultural heritage, as well as the compilation and publication of the records of intangible cultural heritage and the representative items of intangible cultural heritage.

第三十四条   学校应当按照国务院教育主管部门的规定，开展相关的非物质文化遗产教育。

Article 34 Schools shall carry out education relating to intangible cultural heritage in accordance with the provisions of the department in charge of education under the State Council.

新闻媒体应当开展非物质文化遗产代表性项目的宣传，普及非物质文化遗产知识。

The news media shall carry out the publicity of the representative items of intangible cultural heritage and popularize the knowledge of intangible cultural heritage.

第三十五条   图书馆、文化馆、博物馆、科技馆等公共文化机构和非物质文化遗产学术研究机构、保护机构以及利用财政性资金举办的文艺表演团体、演出场所经营单位等，应当根据各自业务范围，开展非物质文化遗产的整理、研究、学术交流和非物质文化遗产代表性项目的宣传、展示。

Article 35 Public cultural institutions such as libraries, cultural centers, museums and science and technology museums, academic research institutions and protection institutions of intangible cultural heritage as well as art performance groups and entities operating performance venues that are organized with fiscal funds shall carry out the collation, research and academic exchanges of intangible cultural heritage and the publicity and exhibition of the representative items of intangible cultural heritage within their respective business scope.

第三十六条   国家鼓励和支持公民、法人和其他组织依法设立非物质文化遗产展示场所和传承场所，展示和传承非物质文化遗产代表性项目。

Article 36 The State encourages and supports citizens, legal persons and other organizations to set up display premises and inheritance premises for intangible cultural heritage and to display and inherit the representative items of intangible cultural heritage in accordance with the law.

第三十七条   国家鼓励和支持发挥非物质文化遗产资源的特殊优势，在有效保护的基础上，合理利用非物质文化遗产代表性项目开发具有地方、民族特色和市场潜力的文化产品和文化服务。

Article 37 The State encourages and supports the leveraging of the special advantages of intangible cultural heritage resources and the reasonable utilization of the representative items of intangible cultural heritage for cultural products and cultural services with local and ethnic features and market potential on the basis of effective protection of such items.

开发利用非物质文化遗产代表性项目的，应当支持代表性传承人开展传承活动，保护属于该项目组成部分的实物和场所。

When developing and utilizing a representative item of intangible cultural heritage, the representative inheritor shall be supported to carry out inheritance activities and protect the physical objects and premises that are a constituent part of that item.

县级以上地方人民政府应当对合理利用非物质文化遗产代表性项目的单位予以扶持。单位合理利用非物质文化遗产代表性项目的，依法享受国家规定的税收优惠。

The local people's governments above the county level shall support the entities that use the representative items of intangible cultural heritage in a reasonable manner. Entities that use the representative items of intangible cultural heritage in a reasonable manner are entitled to the preferential tax policies prescribed by the State in accordance with the law.

第五章 法律责任

Chapter 5 Legal Liabilities

第三十八条   文化主管部门和其他有关部门的工作人员在非物质文化遗产保护、保存工作中玩忽职守、滥用职权、徇私舞弊的，依法给予处分。

Article 38 The staff of the departments in charge of culture and other relevant departments who neglect their duties, abuse their powers or engage in malpractices for personal gains in the work concerning the protection and preservation of intangible cultural heritage shall be punished in accordance with the law.

第三十九条   文化主管部门和其他有关部门的工作人员进行非物质文化遗产调查时侵犯调查对象风俗习惯，造成严重后果的，依法给予处分。

Article 39 The staff of the departments in charge of culture and other relevant departments who infringe on the customs of the investigation targets when conducting the investigations of intangible cultural heritage and cause serious consequences shall be punished in accordance with the law.

第四十条   违反本法规定，破坏属于非物质文化遗产组成部分的实物和场所的，依法承担民事责任；构成违反治安管理行为的，依法给予治安管理处罚。

Article 40 Those who, in violation of the provisions of this Law, undermine the physical objects and premises that are a constituent part of the intangible cultural heritage shall bear civil liability in accordance with the law. Those whose acts constitute violations of public security administration shall be subject to public security administration penalties in accordance with the law.

第四十一条   境外组织违反本法第十五条规定的，由文化主管部门责令改正，给予警告，没收违法所得及调查中取得的实物、资料；情节严重的，并处十万元以上五十万元以下的罚款。

Article 41 An overseas organization that violates the provisions of Article 15 of this Law shall be ordered to make rectification, given a warning and have the illegal gains and the physical objects and information obtained in the investigation confiscated by the department in charge of culture.

境外个人违反本法第十五条第一款规定的，由文化主管部门责令改正，给予警告，没收违法所得及调查中取得的实物、资料；情节严重的，并处一万元以上五万元以下的罚款。

Where an overseas individual violates Paragraph 1 of Article 15 of this Law, the competent department of culture shall order him/her to make corrections, give him/her a warning, confiscate his/her illegal gains and the physical objects and information obtained in the investigation. If the circumstances are serious, a fine of not less than CNY10,000 but not more than CNY50,000 shall be imposed concurrently.

第四十二条   违反本法规定，构成犯罪的，依法追究刑事责任。

Article 42 Where a violation of the provisions of this Law constitutes a criminal offence, criminal liability shall be imposed according to the law.

第六章 附 则

Chapter 6 Supplementary Provisions

第四十三条   建立地方非物质文化遗产代表性项目名录的办法，由省、自治区、直辖市参照本法有关规定制定。

Article 43 The measures for establishing the catalogue of the representative items of local intangible cultural heritage shall be formulated by the provinces, autonomous regions and municipalities directly under the Central Government by referring to the relevant provisions of this Law.

第四十四条   使用非物质文化遗产涉及知识产权的，适用有关法律、行政法规的规定。

Article 44 If the use of intangible cultural heritage involves intellectual property, the provisions of the relevant laws and administrative regulations shall apply.

对传统医药、传统工艺美术等的保护，其他法律、行政法规另有规定的，依照其规定。

Where other laws or administrative regulations provide otherwise as to the protection of traditional medicines and traditional arts and crafts, such provisions shall prevail.

第四十五条   本法自2011年6月1日起施行。

Article 45 This Law shall be effective 1 June 2011.