法律文本

中華人民共和國公益事業捐贈法

Law of the People's Republic of China on Donations for Public Welfare Undertakings

主席令第十九號

Presidential Decree No. 19

《中華人民共和國公益事業捐贈法》已由中華人民共和國第九屆全國人民代表大會常務委員會第十次會議於1999年6月28日通過，現予公布，自1999年9月1日起施行。

The Law of the People's Republic of China on Donations for Public Welfare, which was adopted at the 10th session of the Standing Committee of the 9th National People's Congress on June 28, 1999, is released hereby and shall take effect as of September 1, 1999.

中華人民共和國主席 江澤民

President of the PRC: Jiang Zemin

一九九九年六月二十八日

28 June 1999

（１９９９年６月２８日第九屆全國人民代表大會常務委員會第十次會議通過）

(Adopted at the 10th Meeting of the Standing Committee of the Ninth National People's Congress on June 28, 1999)

目 錄

Contents

  第一章 總 則

Chapter 1 General Provisions

  第二章 捐贈和受贈

Chapter 2 Donation and Acceptance of Donation

  第三章 捐贈財產的使用和管理

Chapter III Use and Management of Donated Property

  第四章 優惠措施

Chapter 4 Preferential Measures

  第五章 法律責任

Chapter 5 Legal Liabilities

  第六章 附 則

Chapter 6 Supplementary Provisions

第一章 總 則

Chapter 1 General Provisions

第一條   為了鼓勵捐贈，規範捐贈和受贈行為，保護捐贈人、受贈人和受益人的合法權益，促進公益事業的發展，制定本法。

Article 1 This Law is enacted for the purpose of encouraging donating, regulating the making and accepting of a donation, protecting the lawful rights and interests of the donor, donee and beneficiary and promoting the development of public welfare undertakings.

第二條   自然人、法人或者其他組織自願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單位捐贈財產，用於公益事業的，適用本法。

Article 2 This Law shall be applicable where any natural person, legal person or organization, for the purpose of public welfare, voluntarily donates property gratis to any legally formed community public welfare organization or nonprofit public welfare institution.

第三條   本法所稱公益事業是指非營利的下列事項：

Article 3 For purposes of this Law, the term "public welfare" includes the following nonprofit activities:

（一）救助災害、救濟貧困、扶助殘疾人等困難的社會群體和個人的活動；

1. activities by social groups or individuals in disaster relief or poverty relief, or in giving assistance to the disabled;

（二）教育、科學、文化、衛生、體育事業；

2. educational, scientific, cultural, public health and sports services;

（三）環境保護、社會公共設施建設；

(III) environmental protection and public facilities construction; and

（四）促進社會發展和進步的其他社會公共和福利事業。

(IV) other public and welfare undertakings promoting social development and progress.

第四條   捐贈應當是自願和無償的，禁止強行灘派或者變相攤派，不得以捐贈為名從事營利活動。

Article 4 Donation shall be made voluntarily and gratis. Any allocation of donations by compulsion or in disguised form shall be prohibited and no profit-making activity may be conducted in the name of donation.

第五條   捐贈財產的使用應當尊重捐贈人的意願，符合公益目的，不得將捐贈財產挪作他用。

Article 5 The donor's wishes for the use of property donated shall be respected and such property shall be used in conformity with public welfare purposes and may not be used for any other purposes.

第六條   捐贈應當遵守法律、法規，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益。

Article 6 Donation shall be made in compliance with laws and regulations, not against the code of social conduct, nor to the detriment of public interests and the lawful rights and interests of other citizens.

第七條   公益性社會團體受贈的財產及其增值為社會公共財產，受國家法律保護，任何單位和個人不得侵占、挪用和損毀。

Article 7 The property donated to community public welfare organizations and its added value are public property and shall be protected by State laws. No unit or individual may seize, misappropriate or damage it.

第八條   國家鼓勵公益事業的發展，對公益性社會團體和公益性非營利的事業單位給予扶持和優待。

Article 8 The State encourages the development of public welfare undertakings, and it supports and gives preferential treatment to community public welfare organizations and nonprofit public welfare institutions.

國家鼓勵自然人、法人或者其他組織對公益事業進行捐贈。

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部門予以表彰。對捐贈人進行公開表彰，應當事先征求捐贈人的意見。

Any natural person, legal person or organization that makes prominent contribution to donation for public welfare shall be cited by the people's government or the department concerned. The donor shall be consulted before he is cited in.

第二章 捐贈和受贈

Chapter 2 Donation and Acceptance 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願的公益性社會團體和公益性非營利的事業單位進行捐贈。捐贈的財產應當是其有權處分的合法財產。

Article 9 Any natural person, legal person or organization may choose the community public welfare organizations or not-for-profit public welfare institutions which meet their wishes of donation. The property donated shall be the legal property at disposal.

第十條   公益性社會團體和公益性非營利的事業單位可以依照本法接受捐贈。

Article 10 Public welfare associations and not-for-profit public welfare institutions may accept donations in accordance with this Law.

本法所稱公益性社會團體是指依法成立的，以發展公益事業為宗旨的基金會、慈善組織等社會團體。

For the purposes of this Law, the term "community public welfare organizations" refers to foundations or charitable organizations and other community organizations which are formed in accordance with law and for the purposes of promoting public welfare services.

本法所稱公益性非營利的事業單位是指依法成立的，從事公益事業的不以營利為目的的教育機構、科學研究機構、醫療衛生機構、社會公共文化、社會公共體育機構和社會福利機構等。

The term "nonprofit public welfare institutions" refers to institutions of education, scientific research, medicine and public health, public culture, public sports and public welfare services, etc., which are formed in accordance with law and engaged in public welfare services with no profit-making purposes.

第十一條   在發生自然災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，並依照本法的有關規定對捐贈財產進行管理。

Article 11 When natural disaster occurs or a donor from abroad requests that the people's government at or above the county level or one of its departments be the donee, the said government or the department may accept the donation, and it shall control the property donated in accordance with the relevant provisions in this Law.

縣級以上人民政府及其部門可以將受贈財產轉交公益性社會團體或者公益性非營利的事業單位；也可以按照捐贈人的意願分發或者興辦公益事業，但是不得以本機關為受益對象。

The people's government at or above the county level or its department may transmit the donated property to a community public welfare organization or a nonprofit public welfare institution; or it may also distribute the property or use it to set up public welfare establishments according to the donor's wishes; however, it may not be the beneficiary itself.

第十二條   捐贈人可以與受贈人就捐贈財產的種類、質量、數量和用途等內容訂立捐贈協議。捐贈人有權決定捐贈的數量、用途和方式。

Article 12 The donor may conclude a donation agreement with the donee on matters of the type, quality, quantity and purpose of use of the property to be donated. The donor shall have the right to decide the quantity, purpose of use and form of donation.

捐贈人應當依法履行捐贈協議，按照捐贈協議約定的期限和方式將捐贈財產轉移給受贈人。

The donor shall fulfill the donation agreement in accordance with law, and transfer the property donated to the donee within the time limit and in the form specified in the donation agreement.

第十三條   捐贈人捐贈財產興建公益事業工程項目，應當與受贈人訂立捐贈協議，對工程項目的資金、建設、管理和使用作出約定。

Article 13 Any donor who donates property for building a public welfare project shall conclude a donation agreement with the donee on matters of funding, construction, management and use of the project.

捐贈的公益事業工程項目由受贈單位按照國家有關規定辦理項目審批手續，並組織施工或者由受贈人和捐贈人共同組織施工。工程質量應當符合國家質量標淮。

The donee shall, in accordance with relevant State regulations, be responsible for going through the formalities of examination and approval for the donated public welfare project and for making arrangements for construction, or the construction may be arranged jointly by the donee and the donor. The quality of the project shall conform to the standards of the State.

捐贈的公益事業工程項目竣工後，受贈單位應當將工程建設、建設資金的使用和工程質量驗收情況向捐贈人通報。

Upon completion of the donated public welfare project, the donee shall inform the donor of the construction, use of the funds and checking and acceptance of the quality of the project.

第十四條   捐贈人對於捐贈的公益事業工程項目可以留名紀念；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。

Article 14 The donor may have his name inscribed on the project donated for public welfare. The donor may propose a title for a project which he himself donates or the bulk of the funds for the construction of which is provided by him, and the title shall be submitted to the people's government at or above the county level for approval.

第十五條   境外捐贈人捐贈的財產，由受贈人按照國家有關規定辦理入境手續；捐贈實行許可證管理的物品，由受贈人按照國家有關規定辦理許可證申領手續，海關憑許可證驗放、監管。

Article 15 Where property is donated by a donor from outside the territory, the donee shall be responsible for going through the customs formalities according to relevant State regulations. If what is donated is under the control of the license system, the donee shall be responsible for applying for license in accordance with relevant State regulations, and the Customs shall, on the basis of the license, let it pass after inspection and exercise supervision over it.

華僑向境內捐贈的，縣級以上人民政府僑務部門可以協助辦理有關入境手續，為捐贈人實施捐贈項目提供幫助。

Where an overseas Chinese makes donation into China, the department in charge of overseas Chinese affairs under the people's government at or above the county level may assist in going through the customs formalities and help the donor put into effect the donated project.

第三章 捐贈財產的使用和管理

Chapter III Use and Management of Donated Property

第十六條   受贈人接受捐贈後，應當向捐贈人出具合法、有效的收據，將受贈財產登記造冊，妥善保管。

Article 16 When a donee receives a donation, he shall give the donor a lawful and valid receipt, keep a register of the donation and take good care of it.

第十七條   公益性社會團體應當將受贈財產用於資助符合其宗旨的活動和事業。對於接受的救助災害的捐贈財產，應當及時用於救助活動。基金會每年用於資助公益事業的資金數額，不得低於國家規定的比例。

Article 17 Public welfare associations shall use the donated property to fund activities or undertakings that conform to their aims. They shall, without delay, distribute the property donated for disaster relief. The amount of funds allocated annually by foundations for public welfare shall be no less than the proportion fixed by the State.

公益性社會團體應當嚴格遵守國家的有關規定，按照合法、安全、有效的原則，積極實現捐贈財產的保值增值。

All community public welfare organization shall strictly observe relevant regulations of the State and, in adherence to the principles of lawfulness, safety and effectiveness, maintain and add value to the property donated in an active way.

公益性非營利的事業單位應當將受贈財產用於發展本單位的公益事業，不得挪作他用。

Non-profit public welfare institutions shall use the property donated to them to promote the public welfare services of their own units and may not use it for any other purpose.

對於不易儲存、運輸和超過實際需要的受贈財產，受贈人可以變賣，所取得的全部收入，應當用於捐贈目的。

Where the property donated is not preservable or transportable or exceeds the actual need, the donee may sell it, and all the income therefrom shall be used for purposes as designed by donation.

第十八條   受贈人與捐贈人訂立了捐贈協議的，應當按照協議約定的用途使用捐贈財產，不得擅自改變捐贈財產的用途。如果確需改變用途的，應當征得捐贈人的同意。

Article 18 Where the donee has concluded a donation agreement with the donor, he shall use the donated property according to the purpose of use prescribed in the agreement and may not alter the said purpose of use without authorization. If it is necessary to change such purpose, the donor's consent shall be obtained.

第十九條   受贈人應當依照國家有關規定，建立健全財務會計制度和受贈財產的使用制度，加強對受贈財產的管理。

Article 19 The donee shall, in accordance with relevant State regulations, set up a sound financial and accounting system and the system for the use of the property donated in order to keep the donated property under strict control.

第二十條   受贈人每年度應當向政府有關部門報告受贈財產的使用、管理情況，接受監督。必要時，政府有關部門可以對其財務進行審計。

Article 20 The donee shall be subjected to supervision by the relevant government department, submitting to it a report annually on the use and control of the donated property. When necessary, the relevant governmental departments may audit their finance.

海關對減免關稅的捐贈物品依法實施監督和管理。

The Customs shall exercise supervision and control over the donated goods or materials that are granted duty reduction or exemption.

縣級以上人民政府僑務部門可以參與對華僑向境內捐贈財產使用與管理的監督。

The department in charge of overseas Chinese affairs under the people's government at or above the county level may take part in supervising the use and control of the property donated to China by overseas Chinese.

第二十一條   捐贈人有權向受贈人查詢捐贈財產的使用、管理情況，並提出意見和建議。對於捐贈人的查詢，受贈人應當如實答複。

Article 21 The donor shall have the right to inquire of the donee about the use and control of the donated property and put forward his comments and suggestions. The donee shall give truthful answers to the donor's inquiries.

第二十二條   受贈人應當公開接受捐贈的情況和受贈財產的使用、管理情況，接受社會監督。

Article 22 The donee shall be subjected to public supervision, making public the donations received and the use and control of the donated property.

第二十三條   公益性社會團體應當厲行節約，降低管理成本，工作人員的工資和辦公費用從利息等收入中按照國家規定的標準開支。

Article 23 All community public welfare organizations shall practise strict economy to reduce managerial cost and the salaries of the staff members and the overhead expenses shall be covered by interest and other incomes according to the standards set by the State.

第四章 優惠措施

Chapter 4 Preferential Measures

第二十四條   公司和其他企業依照本法的規定捐贈財產用於公益事業，依照法律、行政法規的規定享受企業所得稅方面的優惠。

Article 24 Any company or any other enterprise which, in accordance with this Law, donates property for public welfare, shall, in accordance with the provisions of the laws and administrative rules and regulations, enjoy preferential treatment in income tax levied on enterprises.

第二十五條   自然人和個體工商戶依照本法的規定捐贈財產用於公益事業，依照法律、行政法規的規定享受個人所得稅方面的優惠。

Article 25 Any natural person or any self-employed individual in industry or commerce who, in accordance with this Law, donates property for public welfare shall, in accordance with the provisions of the laws and administrative rules and regulations, enjoy preferential treatment in individual income tax.

第二十六條   境外向公益性社會團體和公益性非營利的事業單位捐贈的用於公益事業的物資，依照法律、行政法規的規定減征或者免征進口關稅和進口環節的增值稅。

Article 26 Customs duties and value added taxes levied on imported goods and materials which are donated for public welfare to community public welfare organizations and not-for-profit public welfare institutions shall, in accordance with the provisions of the laws and administrative rules and regulations, be reduced or exempted.

第二十七條   對於捐贈的工程項目，當地人民政府應當給予支持和優惠。

Article 27 Local governments shall support and give preferential treatment to donated projects.

第五章 法律責任

Chapter 5 Legal Liabilities

第二十八條   受贈人未征得捐贈人的許可，擅自改變捐贈財產的性質、用途的，由縣級以上人民政府有關部門責令改正，給予警告。拒不改正的，經征求捐贈人的意見，由縣級以上人民政府將捐贈財產交由與其宗旨相同或者相似的公益性社會團體或者公益性非營利的事業單位管理。

Article 28 Any donee who, without permission of the donor, alternates the nature or purpose of use of the property donated, shall be ordered to put it right and given disciplinary warning by the relevant department under the people's government at or above the county level. Where the making of corrections is refused, upon approval of the donor, the people's government at or above the county level shall hand over for management the property to public welfare associations or not-for-profit public welfare institutions that have identical or similar principles.

第二十九條   挪用、侵占或者貪汙捐贈款物的，由縣級以上人民政府有關部門責令退還所用、所得款物，並處以罰款；對直接責任人員，由所在單位依照有關規定予以處理；構成犯罪的，依法追究刑事責任。

Article 29 Whoever misappropriates, seizes or embezzles donated money or property shall be ordered to return the said money or property and be fined by the relevant department under the people's government at or above the county level. The person who is directly responsible shall be dealt with in accordance with relevant regulations by the unit he belongs to. If a crime is constituted, the person shall be investigated for criminal responsibility in accordance with law.

依照前款追回、追繳的捐贈款物，應當用於原捐贈目的和用途。

The money or articles returned or recovered according to the provisions of the preceding paragraph shall be used for their original purposes and uses.

第三十條   在捐贈活動中，有下列行為之一的，依照法律、法規的有關規定予以處罰；構成犯罪的，依法追究刑事責任：

Article 30 In donation activities, any of the following acts shall be punished in accordance with the relevant provisions in laws and regulations, and if a crime is constituted, criminal responsibility shall be investigated in accordance with law:

（一）逃匯、騙購外匯的；

1. evading foreign exchange or purchasing foreign exchange by fraud;

（二）偷稅、逃稅的；

(II) Evading or dodging taxes;

（三）進行走私活動的；

(III) committing smuggling activities;

（四）未經海關許可並且未補繳應繳稅額，擅自將減稅、免稅進口的捐贈物資在境內銷售、轉讓或者移作他用的。

(IV) without permission of the Customs and without having paid the overdue payable taxes, selling, transferring or using for other purposes within the territory of the PRC donated materials the import duties on which are reduced or exempted.

第三十一條   受贈單位的工作人員，濫用職權，玩忽職守，徇私舞弊，致使捐贈財產造成重大損失的，由所在單位依照有關規定予以處理；構成犯罪的，依法追究刑事責任。

Article 31 Where a staff member of the donee unit abuses his power, neglects his duty or engages in malpractice for personal gain and thus causes heavy losses to the property donated, he shall be dealt with in accordance with relevant regulations by the unit he belongs to. If a crime is constituted, he shall be investigated for criminal responsibility in accordance with law.

第六章 附 則

Chapter 6 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 as of September 1, 1999.