關於中國首部慈善法：你所應該知道的
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.
週三，中國首部規範慈善事業的法律草案被遞交至國家立法機構進行審覈。立法者希望該法案能鼓勵捐贈者們爲中國的扶貧鬥爭貢獻一臂之力。
"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.
全國人大常委會副委員長李建國同志，在第十二屆全國人民代表大會上向人大代表介紹該法案時說道：“慈善項目是慈善事業是脫貧攻堅不可或缺的重要力量。制定慈善法，有利於廣泛匯聚社會幫扶資源，爲打贏脫貧攻堅戰、實現全面建成小康社會的宏偉目標作出貢獻。”
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.
過去十年，中國正式慈善機構收到的年均善款已從100億元猛增至1000億元。但人民和政府都對慈善業的腐敗以及管理不善十分警惕。而此前曝光的大量醜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.
許多慈善機構內部管理不得力，其運行也不受權威條款的約束，這導致整個慈善界“沒有形成自律機制，”李建國同志如是說。
Although several existing laws and government regulations regulate charitable activities to some degree, they are out of date and inadequate given the growth of the sector, he said.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，儘管現行法律和政府監管在一定程度上對慈善活動進行了規範，但是隨着慈善業日益發展壯大，現有的規範手段已經過時並且力不從心了。
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，國家立法人員就頒佈慈善法已上呈數十份提案。該法案將於十月份的人大常委半月例會進行一讀，並於兩月之後進行二讀。
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.
慈善法規定了慈善機構的設立程序，經批准成立的慈善機構比以往享有更多自由。此外，該法規定慈善活動可享受賦稅優惠。
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.
中國計劃在2020年之前實現農村人口全面脫貧。截至2015年年底，中國有5575萬農村貧困人口，他們的年平均純收入不足2800元（480美元）。
MORE QUALIFIED FOR PUBLIC FUNDRAISING
公募規範化
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構可以面向大衆募捐，大部分只能向某些特定人羣募捐。
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，依法登記或者認定滿二年的慈善組織可以向民政部門申請公開募捐資格。
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.
考慮到互聯網既是募捐廣泛利用的平臺，又是詐騙多發地，該法案要求慈善機構必須在政府指定網站上或者自己的官網上公開慈善信息。
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.
該法案還規定，未獲許可證而進行公募的團體或個人，必須將募捐款全數返還，並有可能面臨高達十萬的罰款。
HIGHER TRANSPARENCY, FEWER SCANDALS
增大透明度，打擊貪污醜聞
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，中國慈善界的名譽遭當頭一棒。一名女子聲稱自己掌管中國紅十字會下的某一部門，並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.
自此之後，公衆便開始呼籲慈善機構應該透明化，並加強內部管理。
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.
與此相呼應的是，該法案提出，慈善機構必須向社會公開組織章程和決策、執行、監督機構成員信息。慈善組織應當每年向社會公開其年度工作報告，包括財務會計報告、開展慈善項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.
該法案還規定，慈善機構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構，其管理成本不得超過所募資金的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、資助危害國家安全和社會公共利益的活動，該慈善機構則可能會被撤銷。
INDIVIDUAL RESPONSIBILITY FOR FUNDRAISING
受助方的個人責任
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：缺乏對救助申請人行爲的規範。
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，中國安徽的一名男子在網上發佈消息，稱自己的女友爲了將另一名女孩從狗羣中救出而因此被狗咬傷，之後他募集到了八十萬善款。但最後人們卻發現這個故事是個騙局，這名男子隨後被警察拘捕。
"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.
“對市民上網求助的行爲，本法案既不禁止也不鼓勵，”前全國人大常委會法制工作委員會副主任闞珂說道。
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，是否採取此種求助方式、又是否要響應這些人的求助進行捐款，這都取決個人。
"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慈善機構行善，而不是直接聯繫受助人，因爲監管一小部分機構比管理一大羣人要容易得多，”他說道，“我們應該把這些事交給專業人員。”
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.
爲了解決大衆關於企業大額捐款卻未能享受稅收減免的埋怨，該法案規定，企業慈善捐贈支出超過法律規定的准予在計算企業所得稅應納稅所得額時當年扣除的部分，允許結轉以後三年內在計算應納稅所得額時扣除。
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，針對企業所捐的善款，政府允許其不繳納所得稅，但前提是該企業所捐的善款不得高於其利潤的12%。新法案將放寬這一限制，允許在以後兩年內返還部分稅金。
