中华人民共和国公益事业捐赠法

Welfare Donations Law of the People's Republic of China

People's Republic of China Public Welfare Donation Law

（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)

Passed by the 10th meeting of the Standing Committee of the 9th National People's Congress on 6/28/99, to take effect on 9/1/99.

第一章总则

Chapter 1: General Provisions

No. 1 GENERAL PRINCIPLES

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.

Article 1 These regulations are drawn up in order to encourage 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.

Article 2 Individuals, legal representatives [faren], and other organisations 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:

Article 3 The following non-profit activities shall be deemed public welfare undertakings to which the regulations apply:

（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;

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、科学、文化、卫生、体育事业；

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

II.Education, scientific, cultural, public health, and athletic 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;

III.Environmental protection and construction of public facilities.

（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.

IV.Other public welfare undertakings promoting 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.

Article 4 Donations should be voluntarily and freely given. It is forbidden to forcefully or covertly extract donations, or to use the name of the donor in a for-profit enterprise.

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.

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.

Article 6 Donors should abide by laws and regulations; they should not violate social mores, and should not work against the public interest, or any other people's lawful interests.

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.

Article 7 Donations received by public welfare organisations add to the value of society, and therefore receive the protection of the nation's laws from seizure, embezzlement, or damage by any work unit or individual.

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.

Article 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.

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.

The country encourages individuals, legal representatives, and other organisations to donate 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.

The government has granted commendations to individuals, legal representatives, or other organisations that have made notable contributions to public welfare undertakings.

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.

Before undertaking public commendation of donors, the donor's opinion must first be solicited.

第二章捐赠和受赠

Chapter II: Donation And Receipt Of Donation

No. 2 DONORS AND RECIPIENTS

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.

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 that is conducting activities. Donations should be the lawful property of the donor.

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.

Article 10 Public welfare social organisations and public welfare non-profit institutional work units can receive donations according to these regulations.

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.

Regulations of so-called public welfare social organisations are established with the principle aim of developing charities and other social organisations.

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.

Regulations 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 and so on.

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.

Article 11 At the occurrence of a natural disaster or other circumstances is which a donor asks government departments above 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.

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.

Government departments above the county level can pass received donations on to public welfare social organisations or public welfare non-profit work units; they can also, in accordance with the donor's wishes, distribute funds to set up public welfare undertakings, but they may not name their own organisation as the beneficiary.

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.

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 the type, use, and amount 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.

Donors should fulfil the donation agreement, and according to the period of time and fashion arranged in the contract transfer the donated property to the recipient.

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.

Article 13 Donors making contributions to public welfare undertaking construction projects should reach an agreement with the recipients arranging the construction project's funding, construction, management and use.

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.

Donors to public welfare undertaking construction projects can act on behalf of the recipients, in accordance with relevant regulations, in handling the project's inspection and approval procedures; furthermore organisations can organise construction work, or recipients and donors can jointly organise construction work.

工程质量应当符合国家质量标准。

The quality of the project should meet state quality standards.

Construction quality should be meet the nation's 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.

At the completion of the donated public welfare undertaking construction project, the recipients should inspect the construction, the use of funds, and the construction quality to ensure that the conditions match the donor's specifications.

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.

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.

Article 15 When foreign [jingwai] donors make contributions, the recipients should handle entry procedures in accordance with relevant government regulations. 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.

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.

For Overseas Chinese wishing to make donations within China, the Office of Overseas Chinese Affairs [renmin zhengfu qiao bumen] may supply assistance in arranging entry procedures.

第三章捐赠财产的使用和管理

Chapter III: The Use And Management Of Donated Assets

No. 3 USE AND MANAGEMENT OF DONATED PROPERTY

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.

Article 16 After receiving donations, recipients should take care to present a receipt to the donor and file a record of the donations.

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.

Article 17 Public welfare social organisations should make use of donations and financial aid in activities and undertakings that conform with the specified purpose.

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.

Donations made for disaster relief should promptly be used for relief activities.

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.

The proportion of their income that foundations give yearly in financial aid to public welfare undertakings may not be lower than the proportion specified by the government.

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.

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.

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.

Public welfare non-profit institutional work units should ensure that donations are used for the development of that work unit's public welfare undertakings, and that funds are not diverted 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.

Receivers may sell off donated goods that are not stored or transported easily, or that exceed practical needs, and the resulting income in its entirety should be used to achieve the donor's purpose.

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.

Article 18 After reaching an agreement with the donors, the recipients should make use of the donated property according to the provisions of the agreement; they may not on their own authority change the use of the donation.

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.

If there is an authentic need to change the use of the donation, the receiver should solicit the donor's consent.

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.

Article 19 The recipients should, in accordance with the country's relevant laws, establish adequate procedures for the management of donations [jianquan caiwu kuaiji zhidu] and a system for the regulated use of donations, as well as strengthen their management of donations.

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.

Article 20 Each fiscal year, recipients should report to the relevant government Ministry on the use, management, and supervision of donations.

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.

It is essential that at any time relevant government Ministries can conduct an audit of the properties.

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.

Customs officials will supervise and manage reductions and exemptions of import duties on donated goods, in accordance with the law.

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.

The Office of Overseas Chinese Affairs may participate in the management and supervision of projects sponsored by donations from Overseas Chinese.

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.

Article 21 Donors have the right to inquire to receivers about the use and management of donations, and to put forward their opinions and suggestions.

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.

The recipients must respond truthfully to the donor's inquiries.

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.

Article 22 The recipients must make public the conditions, use and management of donations and must accept the supervision of society [jieshou shehui jiandu].

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.

Article 23 Public welfare social organisations should rigorously practice economy and reduce management costs; employees' salaries and office expenses should be derived from interest on donations and other income, and be commensurate with standards specified by the government.

第四章优惠措施

Chapter IV: Preferential Measures

No. 4 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.

Article 24 Corporations and other enterprises that under the stipulations of these regulations make donations to public welfare undertakings, will in the administration of these regulations enjoy business tax benefits.

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.

Article 25 Individuals and private small businesses [gongshanghu] that under the stipulations of these regulations make donations to public welfare undertakings, will in the administration of these regulations enjoy personal tax benefits.

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.

Article 26 Foreigners [jingwai] making donations of goods and materials to public welfare social organisations and public welfare non-profit institutional work units for use in public welfare undertakings, will in the administration of these regulations will enjoy reduction or elimination of import taxes and import procedural fees.

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.

Article 27 The local people's government should grant support and preferential treatment to donated construction projects.

第五章法律责任

Chapter V: Legal Liabilities

No. 5 LEGAL RESPONSIBILITIES

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.

Article 28 Recipients who have not solicited the donor's permission, or who have on their own authority changed the nature or use of a donation are to be ordered by a government department above the county level to correct their error, and are given a warning.

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.

If they refuse to correct their error or solicit the donor's opinion, the government may turn over the donation to another public welfare social organisation or public welfare non-profit institutional work unit in the same or similar area of work.

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;

Article 29 In the event of embezzlement, seizure, or corruption of any of the donated goods, the relevant government department may order the return of the remaining funds or donated goods to the donor, in addition to imposing a fine.

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.

Furthermore, the persons responsible will be dealt with according to the regulations of the work unit. In criminal cases, criminal penalties will be applied in accordance with 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:

Article 30 Among the activities of donors, the behaviours listed below are punishable by law; in criminal cases, criminal penalties will be applied in accordance with the law.

（一）逃汇、骗购外汇的；

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

I.Evasion of exchange control

（二）偷税、逃税的；

2. Evading taxes and defrauding the revenue service;

II.Tax evasion

（三）进行走私活动的；

3. Engaging in smuggling;

III.Engaging in illicit activities

（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.

IV.Not obtaining customs permissions or not paying the proper amount of tax, and then transferring or selling goods for profit.

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.

Article 31 Employees of recipients who abuse their powers, neglect their duties, or fail to act impartially and commit irregularities, resulting in a major loss of donated goods will be dealt with according to the regulations of the work unit. In criminal cases, criminal penalties will be applied in accordance with the law.

第六章附则

Chapter VI Supplementary Provisions

No. 6 SUPPLEMENTARY

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.

Article 32 These regulations will take effect on 9/1/99