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，并提出意見和建議。

Article 21: The donor has the right to inquire of the recipient about the use and management of his or her donated assets, and put forward opinions and suggestions concerning the use and management of the donated assets.

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.

對于捐贈人的查詢，受贈人應當如實答復。

When so inquired, the recipient should respond truthfully.

The recipients must respond truthfully 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(jiān)督。

Article 22: The recipient should subject itself to supervision by the society by making known to the public its receipt of donations, as well as its use and management of the donated assets.

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

第二十三條公益性社會團體應當厲行節(jié)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(guī)定的標準開支。

Article 23: Social bodies engaged in public welfare should practice strict economies, lower their management costs, and pay the salaries of their functionaries as well as administrative expenses with such revenues as bank interest according to relevant state stipulations.

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.

第四章優(yōu)惠措施

Chapter IV: Preferential Measures

No. 4 PREFERENTIAL MEASURES

第二十四條公司和其他企業(yè)依照本法的規(guī)定捐贈財產用于公益事業(yè)，依照法律、行政法規(guī)的規(guī)定享受企業(yè)所得稅方面的優(yōu)惠。

Article 24: Companies and other enterprises that have donated assets to public welfare undertakings according to the stipulations of this Law can enjoy preferential treatment concerning enterprise income tax according to the stipulations of relevant laws and administrative regulations.

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.

第二十五條自然人和個體工商戶依照本法的規(guī)定捐贈財產用于公益事業(yè)，依照法律、行政法規(guī)的規(guī)定享受個人所得稅方面的優(yōu)惠。

Article 25: Natural persons as well as individual businesses that have donated assets to public welfare undertakings according to the stipulations of this Law can enjoy preferential treatment concerning personal income tax according to the stipulations of relevant laws and administrative regulations.

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.

第二十六條境外向公益性社會團體和公益性非營利的事業(yè)單位捐贈的用于公益事業(yè)的物資，依照法律、行政法規(guī)的規(guī)定減征或者免征進口關稅和進口環(huán)節(jié)的增值稅。

Article 26: According to the stipulations of relevant laws and administrative regulations, import tariffs and the value?added tax imposed on import links will be reduced or exempted for goods donated by the donor from outside the country to social bodies engaged in public welfare and non?profit welfare administration units for the use of public welfare undertakings.

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.

第二十七條對于捐贈的工程項目，當?shù)厝嗣裾畱斀o予支持和優(yōu)惠。

Article 27: Local people's governments should extend support and preferential treatment to the public welfare projects donated to localities under their jurisdiction.

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

第五章法律責任

Chapter V: Legal Liabilities

No. 5 LEGAL RESPONSIBILITIES

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。

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，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(yè)單位管理。

If the recipient refuses to make corrections, then upon the consent of the donor, the donated assets will be transferred by the people's governments at and above the county level to the care of a public welfare social body or a non-profit welfare administration unit that has the same or similar aims.

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.

第二十九條挪用、侵占或者貪污捐贈款物的，由縣級以上人民政府有關部門責令退還所用、所得款物，并處以罰款；

Article 29: Anyone who has diverted the use of, encroached upon, or embezzled donated money and goods will be ordered by the people's governments at and above the county level to return the money and goods he has used and acquired, and will be penalized;

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.

對直接責任人員，由所在單位依照有關規(guī)定予以處理；構成犯罪的，依法追究刑事責任。

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、追繳的捐贈款物，應當用于原捐贈目的和用途。

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

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

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）逃匯、騙購外匯的；

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

I.Evasion of exchange control

（二）偷稅、逃稅的；

2. Evading taxes and defrauding the revenue service;

II.Tax evasion

（三）進行走私活動的；

3. Engaging in smuggling;

III.Engaging in illicit activities

（四）未經海關許可并且未補繳應繳稅額，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。

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(guī)定予以處理；構成犯罪的，依法追究刑事責任。

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.

第六章附則

Chapter VI Supplementary Provisions

No. 6 SUPPLEMENTARY

第三十二條本法自1999年9月1日起施行。

Article 32: This law shall go into effect on September 1, 1999.

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