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關(guān)于中國(guó)首部慈善法:你所應(yīng)該知道的

中國(guó)日?qǐng)?bào)網(wǎng) 2016-03-11 11:51

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關(guān)于中國(guó)首部慈善法:你所應(yīng)該知道的

A draft of China's first bill regulating charities was submitted to the national legislature on Wednesday, with lawmakers hoping it can give donors confidence to help the country meet its poverty alleviation targets.
周三,中國(guó)首部規(guī)范慈善事業(yè)的法律草案被遞交至國(guó)家立法機(jī)構(gòu)進(jìn)行審核。立法者希望該法案能鼓勵(lì)捐贈(zèng)者們?yōu)橹袊?guó)的扶貧斗爭(zhēng)貢獻(xiàn)一臂之力。

"Charitable programs are indispensable for the fight against poverty. Formulating a charity law helps nongovernmental sources work together in taking targeted measures to eliminate poverty and contribute to achieving the goal of building a moderately prosperous society," said Li Jianguo, vice chairman of the National People's Congress (NPC) Standing Committee, when introducing the bill to NPC deputies at the NPC annual session.
全國(guó)人大常委會(huì)副委員長(zhǎng)李建國(guó)同志,在第十二屆全國(guó)人民代表大會(huì)上向人大代表介紹該法案時(shí)說(shuō)道:“慈善項(xiàng)目是慈善事業(yè)是脫貧攻堅(jiān)不可或缺的重要力量。制定慈善法,有利于廣泛匯聚社會(huì)幫扶資源,為打贏脫貧攻堅(jiān)戰(zhàn)、實(shí)現(xiàn)全面建成小康社會(huì)的宏偉目標(biāo)作出貢獻(xiàn)?!?/p>

Annual donations to registered charities in China soared from 10 billion yuan to 100 billion yuan in the past decade. But both the public and authorities are wary of corruption and mismanagement in the charity sector. A number of scandals have suggested they have good reason to be wary of.
過(guò)去十年,中國(guó)正式慈善機(jī)構(gòu)收到的年均善款已從100億元猛增至1000億元。但人民和政府都對(duì)慈善業(yè)的腐敗以及管理不善十分警惕。而此前曝光的大量丑聞證明了這種警惕是非常必要的。

Many charities have weak internal management and are not operating under established protocols, while the sector as a whole "has not developed a self-discipline mechanism," according to Li.
許多慈善機(jī)構(gòu)內(nèi)部管理不得力,其運(yùn)行也不受權(quán)威條款的約束,這導(dǎo)致整個(gè)慈善界“沒有形成自律機(jī)制,”李建國(guó)同志如是說(shuō)。

Although several existing laws and government regulations regulate charitable activities to some degree, they are out of date and inadequate given the growth of the sector, he said.
他表示,盡管現(xiàn)行法律和政府監(jiān)管在一定程度上對(duì)慈善活動(dòng)進(jìn)行了規(guī)范,但是隨著慈善業(yè)日益發(fā)展壯大,現(xiàn)有的規(guī)范手段已經(jīng)過(guò)時(shí)并且力不從心了。

Since 2008, national lawmakers have tabled dozens of motions and proposals for enacting a charity law. The draft was submitted for the first reading at the bi-monthly session of the NPC Standing Committee in October and for a second reading two months later.
自2008年起,國(guó)家立法人員就頒布慈善法已上呈數(shù)十份提案。該法案將于十月份的人大常委半月例會(huì)進(jìn)行一讀,并于兩月之后進(jìn)行二讀。

The law provides stipulations on how charities should be registered, giving approved charities more freedom in their operations than is currently the case. It also promises tax benefits for charitable activities.
慈善法規(guī)定了慈善機(jī)構(gòu)的設(shè)立程序,經(jīng)批準(zhǔn)成立的慈善機(jī)構(gòu)比以往享有更多自由。此外,該法規(guī)定慈善活動(dòng)可享受賦稅優(yōu)惠。

China is aiming to ensure that all its rural residents are living above the poverty line by 2020. As of the end of 2015, 55.75 million rural Chinese were living below the line, meaning they had a per capita net income of less than 2,800 yuan (430 US dollars) a year.
中國(guó)計(jì)劃在2020年之前實(shí)現(xiàn)農(nóng)村人口全面脫貧。截至2015年年底,中國(guó)有5575萬(wàn)農(nóng)村貧困人口,他們的年平均純收入不足2800元(480美元)。

MORE QUALIFIED FOR PUBLIC FUNDRAISING
公募規(guī)范化

Currently, only a handful of charities are allowed to raise money from whoever they like, while the others are restricted to drawing on specific groups of donors.
目前,只有一小部分慈善機(jī)構(gòu)可以面向大眾募捐,大部分只能向某些特定人群募捐。

The bill says legally-registered charities that have been operating for at least two years will be able to apply to the civil affairs department to be allowed to raise funds from the general public.
該法案提出,依法登記或者認(rèn)定滿二年的慈善組織可以向民政部門申請(qǐng)公開募捐資格。

Recognizing that Internet fundraising has been widely used but also widely subject to fraud, the bill requires charities to post clear information either on government-designated websites or on their own.
考慮到互聯(lián)網(wǎng)既是募捐廣泛利用的平臺(tái),又是詐騙多發(fā)地,該法案要求慈善機(jī)構(gòu)必須在政府指定網(wǎng)站上或者自己的官網(wǎng)上公開慈善信息。

Groups or individuals raising funds from the public without a license will have to return the donation and may face a fine of up to 100,000 yuan, according to the bill.
該法案還規(guī)定,未獲許可證而進(jìn)行公募的團(tuán)體或個(gè)人,必須將募捐款全數(shù)返還,并有可能面臨高達(dá)十萬(wàn)的罰款。

HIGHER TRANSPARENCY, FEWER SCANDALS
增大透明度,打擊貪污丑聞

The reputation of Chinese charities took a hit in 2011 when a woman claiming to manage an organization under the Red Cross Society of China used social media to flaunt her wealth and extravagant lifestyle.
2011年,中國(guó)慈善界的名譽(yù)遭當(dāng)頭一棒。一名女子聲稱自己掌管中國(guó)紅十字會(huì)下的某一部門,并在社交媒體上大肆炫富。

The public has been calling for more transparency and tighter internal management of charities ever since.
自此之后,公眾便開始呼吁慈善機(jī)構(gòu)應(yīng)該透明化,并加強(qiáng)內(nèi)部管理。

In response, the bill says charities must publish their articles of association and information on their executives and supervisory bodies. They should also give annual reports complete with financial statements, details of projects launched as well as staff pay and benefits.
與此相呼應(yīng)的是,該法案提出,慈善機(jī)構(gòu)必須向社會(huì)公開組織章程和決策、執(zhí)行、監(jiān)督機(jī)構(gòu)成員信息。慈善組織應(yīng)當(dāng)每年向社會(huì)公開其年度工作報(bào)告,包括財(cái)務(wù)會(huì)計(jì)報(bào)告、開展慈善項(xiàng)目情況以及慈善組織工作人員的工資福利情況。

It also stipulates that charities should minimize operational costs, keeping them below 15 percent of the amount they raise if they are certificated to get donations from the public.
該法案還規(guī)定,慈善機(jī)構(gòu)必須遵循管理成本最必要原則,具有公開募捐資格的慈善機(jī)構(gòu),其管理成本不得超過(guò)所募資金的15%。

Charities may have their registrations revoked if they engage in or sponsor activity deemed to undermine state security or public interests.
一旦涉嫌從事、資助危害國(guó)家安全和社會(huì)公共利益的活動(dòng),該慈善機(jī)構(gòu)則可能會(huì)被撤銷。

INDIVIDUAL RESPONSIBILITY FOR FUNDRAISING
受助方的個(gè)人責(zé)任

A notable absence from the bill is the regulation of individuals appealing for aid.
但是法案有一塊明顯的缺失:缺乏對(duì)救助申請(qǐng)人行為的規(guī)范。

In September, a man in east China's Anhui Province spread a story online claiming his girlfriend had been injured trying to save a girl from dogs and raised about 800,000 yuan. The story turned out to be a fraud and police later detained its author.
2015年9月,中國(guó)安徽的一名男子在網(wǎng)上發(fā)布消息,稱自己的女友為了將另一名女孩從狗群中救出而因此被狗咬傷,之后他募集到了八十萬(wàn)善款。但最后人們卻發(fā)現(xiàn)這個(gè)故事是個(gè)騙局,這名男子隨后被警察拘捕。

"The bill does not forbid citizens from asking for help online nor does it encourage it," said Kan Ke, former deputy director of the NPC Standing Committee's Commission of Legislative Affairs.
“對(duì)市民上網(wǎng)求助的行為,本法案既不禁止也不鼓勵(lì),”前全國(guó)人大常委會(huì)法制工作委員會(huì)副主任闞珂說(shuō)道。

It will be up to individuals whether to make such appeals or donate to people who make such appeals, said Kan, who was involved in drafting the charity law.
參與起草慈善法的闞珂表示,是否采取此種求助方式、又是否要響應(yīng)這些人的求助進(jìn)行捐款,這都取決個(gè)人。

"The legislature would prefer to see people turn to charities to do kind deeds, rather than going directly to a certain beneficiary, for it will be easier to supervise a small number of organizations than watch a huge number of individuals," he said. "We should let the professionals do the job."
“本法案更支持大家通過(guò)慈善機(jī)構(gòu)行善,而不是直接聯(lián)系受助人,因?yàn)楸O(jiān)管一小部分機(jī)構(gòu)比管理一大群人要容易得多,”他說(shuō)道,“我們應(yīng)該把這些事交給專業(yè)人員?!?/p>

TAX CUT FOR GOOD DEEDS
行善事,減稅收

Addressing the common complaint that businesses making large donations don't get enough tax concessions, the bill stipulates that if a company's donation exceeds the legal limit of deductions from its taxable income in one year, the balance can be deducted from taxable income in the following two years.
為了解決大眾關(guān)于企業(yè)大額捐款卻未能享受稅收減免的埋怨,該法案規(guī)定,企業(yè)慈善捐贈(zèng)支出超過(guò)法律規(guī)定的準(zhǔn)予在計(jì)算企業(yè)所得稅應(yīng)納稅所得額時(shí)當(dāng)年扣除的部分,允許結(jié)轉(zhuǎn)以后三年內(nèi)在計(jì)算應(yīng)納稅所得額時(shí)扣除。

Currently, the government waives corporate income tax on donations companies make from their profits, but the waivers only apply to the companies that donate 12 percent of their profits or less. The new bill eases this restriction, promising a rebate in the following two years.
目前,針對(duì)企業(yè)所捐的善款,政府允許其不繳納所得稅,但前提是該企業(yè)所捐的善款不得高于其利潤(rùn)的12%。新法案將放寬這一限制,允許在以后兩年內(nèi)返還部分稅金。

英文來(lái)源:新華社
譯者:趙瀟逸
審校&編輯:丹妮

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