关于中国首部慈善法：你所应该知道的

　　周三，中国首部规范慈善事业的法律草案被递交至国家立法机构进行审核。立法者希望该法案能鼓励捐赠者们为中国的扶贫斗争贡献一臂之力。

　　"Charitable programs are indispensable for the fight against poverty. Formulating³ 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, vice⁴ chairman of the National People's Congress (NPC) Standing⁵ Committee, when introducing the bill to NPC deputies at the NPC annual session.

　　全国人大常委会副委员长李建国同志，在第十二届全国人民代表大会上向人大代表介绍该法案时说道：“慈善项目是慈善事业是脱贫攻坚不可或缺的重要力量。制定慈善法，有利于广泛汇聚社会帮扶资源，为打赢脱贫攻坚战、实现全面建成小康社会的宏伟目标作出贡献。”

　　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 wary⁶ of corruption⁷ and mismanagement in the charity sector⁸. A number of scandals have suggested they have good reason to be wary of.

　　过去十年，中国正式慈善机构收到的年均善款已从100亿元猛增至1000亿元。但人民和政府都对慈善业的腐败以及管理不善十分警惕。而此前曝光的大量丑闻证明了这种警惕是非常必要的。

　　关于中国首部慈善法：你所应该知道的

　　Many charities have weak internal management and are not operating under established protocols⁹, while the sector as a whole "has not developed a self-discipline mechanism," according to Li.

　　许多慈善机构内部管理不得力，其运行也不受权威条款的约束，这导致整个慈善界“没有形成自律机制，”李建国同志如是说。

　　Although several existing laws and government regulations regulate charitable activities to some degree, they are out of date and inadequate¹⁰ given the growth of the sector, he said.

　　他表示，尽管现行法律和政府监管在一定程度上对慈善活动进行了规范，但是随着慈善业日益发展壮大，现有的规范手段已经过时并且力不从心了。

　　Since 2008, national lawmakers have tabled dozens of motions and proposals for enacting¹¹ 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，国家立法人员就颁布慈善法已上呈数十份提案。该法案将于十月份的人大常委半月例会进行一读，并于两月之后进行二读。

　　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.

　　慈善法规定了慈善机构的设立程序，经批准成立的慈善机构比以往享有更多自由。此外，该法规定慈善活动可享受赋税优惠。

　　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.

　　中国计划在2020年之前实现农村人口全面脱贫。截至2015年年底，中国有5575万农村贫困人口，他们的年平均纯收入不足2800元（480美元）。

　　MORE QUALIFIED¹² FOR PUBLIC FUNDRAISING

　　公募规范化

　　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，只有一小部分慈善机构可以面向大众募捐，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.

　　该法案提出，依法登记或者认定满二年的慈善组织可以向民政部门申请公开募捐资格。

　　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.

　　考虑到互联网既是募捐广泛利用的平台，又是诈骗多发地，该法案要求慈善机构必须在政府指定网站上或者自己的官网上公开慈善信息。

　　Groups or individuals raising funds from the public without a license¹³ will have to return the donation and may face a fine of up to 100,000 yuan, according to the bill.

　　该法案还规定，未获许可证而进行公募的团体或个人，必须将募捐款全数返还，并有可能面临高达十万的罚款。

　　HIGHER TRANSPARENCY, FEWER SCANDALS

　　增大透明度，打击贪污丑闻

　　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 flaunt¹⁴ her wealth and extravagant¹⁵ lifestyle.

　　2011年，中国慈善界的名誉遭当头一棒。一名女子声称自己掌管中国红十字会下的某一部门，并在社交媒体上大肆炫富。

　　The public has been calling for more transparency and tighter internal management of charities ever since.

　　自此之后，公众便开始呼吁慈善机构应该透明化，并加强内部管理。

　　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.

　　与此相呼应的是，该法案提出，慈善机构必须向社会公开组织章程和决策、执行、监督机构成员信息。慈善组织应当每年向社会公开其年度工作报告，包括财务会计报告、开展慈善项目情况以及慈善组织工作人员的工资福利情况。

　　It also stipulates¹⁶ 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.

　　该法案还规定，慈善机构必须遵循管理成本最必要原则，具有公开募捐资格的慈善机构，其管理成本不得超过所募资金的15%。

　　Charities may have their registrations¹⁷ revoked¹⁸ if they engage in or sponsor activity deemed to undermine state security or public interests.

　　一旦涉嫌从事、资助危害国家安全和社会公共利益的活动，该慈善机构则可能会被撤销。

　　INDIVIDUAL RESPONSIBILITY FOR FUNDRAISING受助方的个人责任

　　A notable absence from the bill is the regulation of individuals appealing for aid.

　　但是法案有一块明显的缺失：缺乏对救助申请人行为的规范。

　　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，中国安徽的一名男子在网上发布消息，称自己的女友为了将另一名女孩从狗群中救出而因此被狗咬伤，之后他募集到了八十万善款。但最后人们却发现这个故事是个骗局，这名男子随后被警察拘捕。

　　"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 Legislative¹⁹ Affairs.

　　“对市民上网求助的行为，本法案既不禁止也不鼓励，”前全国人大常委会法制工作委员会副主任阚珂说道。

　　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.

　　参与起草慈善法的阚珂表示，是否采取此种求助方式、又是否要响应这些人的求助进行捐款，这都取决个人。

　　"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过慈善机构行善，而不是直接联系受助人，因为监管一小部分机构比管理一大群人要容易得多，”他说道，“我们应该把这些事交给专业人员。”

　　TAX CUT FOR GOOD DEEDS

　　行善事，减税收

　　Addressing the common complaint that businesses making large donations don't get enough tax concessions²⁰, the bill stipulates that if a company's donation exceeds the legal limit of deductions²¹ from its taxable income in one year, the balance can be deducted²² from taxable income in the following two years.

　　为了解决大众关于企业大额捐款却未能享受税收减免的埋怨，该法案规定，企业慈善捐赠支出超过法律规定的准予在计算企业所得税应纳税所得额时当年扣除的部分，允许结转以后三年内在计算应纳税所得额时扣除。

　　Currently, the government waives²³ corporate²⁴ 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 restriction²⁵, promising²⁶ a rebate²⁷ in the following two years.

　　目前，针对企业所捐的善款，政府允许其不缴纳所得税，但前提是该企业所捐的善款不得高于其利润的12%。新法案将放宽这一限制，允许在以后两年内返还部分税金。

 

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