Regulations
of Shenzhen Special Economic Zone on the Donation to the Public
Welfare Undertaking
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(Adopted
at the Eighteenth meeting of the Standing Committee of the
Second Shenzhen Municipal People'
s Congress on October 29,
1997.)
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Chapter
¢ñGeneral
Provisions
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Article
1
In order to protect the lawful rights and interests of the
benefactor and the donee, encourage
and normalize the donating
act, strengthen the management to the donating, develop the
social public
welfare undertaking and promote the construction
of socialist material civilization and spiritual civilization,
these regulations are formulated according to the basic
principles of relevant laws and regulations
of the State and
combing with the actual circumstances of Shenzhen Special Zone. |
Article
2 These regulations shall apply to
the donating act of the benefactor and the act of accepting
donation
of the donee in Shenzhen Special Economic Zone. |
Article
3 "Donation" in these
regulations refers to the act that the benefactor contributes or
bestows
on the money and articles (including the money, material
objects or immaterial assets) voluntarily and without
compensation and the donee accepts the donated money and
articles, which are used for the public
welfare undertaking. |
"Benefactor"
in these regulations refers to the citizen, enterprise,
institution, public organization,
government agency, other
social organization as well as individual and organization
aboard. |
"Donee"
in these regulations refers to the public welfare foundation,
public welfare organization,
as well as the nonprofit
institution or other social organization with the character of
public
welfare, which accepts and services the donation. |
The
state administrative organizations and the organizations
exercising administrative functions
according to law shall not
accept donations, except the donations that in special
circumstances
they accept in their name but don' t regale on. |
Article
4 The public welfare undertakings
for that the donations are used include the followings: |
(1)
the causes of education, science and technology, culture,
hygiene, physical culture and sports; |
(2)
disaster relief£¬remedy,
assistance to the disabled as well as other social salvation and
social services; |
(3)
natural environment and living environment protection and
improvement of the city; |
(4)
other undertakings of social welfare. |
Article
5 The donation shall follow the
principles of voluntary donation and respecting the donation
will
of the benefactor. |
The
donation shall observe the laws and regulations of the State,
accord with the development needs
of the State and society, and
shall not violate the social morality or damage the public
interests. |
If
the donated money and articles belong to the public properties,
they shall be examined and approved
in advance according to
relevant provisions. |
Article
6 The money and articles donated
by the benefactors are protected by the law. No unit or
individual
may encroach on, embezzle or derogate them. The
donees shall use and manage them according to law. |
Article
7 The people' s governments at
all levels of Shenzhen shall support and protect the donation
for
the public welfare undertakings, strengthen the
administration of the donating work according to law, and pay
attention to beneficial results. |
The
competent departments of the donees are in charge of the
direction to the donation, as well
as supervision and
examination to the use and management of the donated money and
articles. |
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Chapter
¢ò
Protection of the Donation
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Article
8
The benefactor has the right to decide by himself the kinds,
amounts, qualities, means and purposes
of the donated money and
articles as well as the donee. |
No
unit or individual may induce the benefactor to donate against
his will£¬may
arbitrarily change the donating intentions of the benefactors,
or may arbitrarily change the
characters and purposes of the
donated money and articles or the public projects constructed by
donation. |
Article
9 The benefactor may conclude
donating agreement with the donee. If the benefactor donates
money
and articles to construct the public project, he shall
conclude donating agreement with the donee. The donating
agreement shall include the following contents: |
(1)
the benefactor and donee; |
(2)
the kinds, amounts, qualities, means and purposes of the donated
money and articles, or the
matters concerning the investment,
construction and management of the donated public project. |
(3)
the supervision and examination of the use of the donated money
and articles£» |
(4)
other matters that should be agreed according to laws and
regulations or consideration of both
parties. |
Article
10 The donation shall go into
effect when the donee accepts the money and articles actually.
Once
the donation goes into effect, the benefactor no longer
enjoys the ownership to his donated money and articles,
but has
the right to supervise and examine the use of the donated money
and articles. The benefactor
has the right to examine directly
or entrust the competent departments, other relevant units or
individuals to examine the public project constructed by
donation, and may apply the auditing department or entrust
social intermediary agencies to audit. |
Article
11 For the act violating the
donating intent of the benefactor or breaching the donating
agreement,
the benefactor has the right to require the competent
department of the donee to rectify and deal with. |
Article
12 If the benefactor donates the
construction of a relatively large public project in Shenzhen
Special
Economic Zone and demands to denominate the project for
commemoration, he shall get the approval of the People'
s
Government of Shenzhen Municipal (hereinafter referred to as the
municipal government) or the
district people' s government
(hereinafter referred to as the district government); If the
benefactor
demands to mold a statute for commemoration, he shall
get an approval of the municipal government. |
If
there are special provisions in national laws and regulations
concerning the denomination of
the public project constructed by
donation or molding statute for commemoration, these provisions
shall be observed. |
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Chapter
¢ó
The Treatment of the Donation
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Article
13
The donated foreign exchange used for the payment abroad by the
donees according to the donating
intents of the benefactors
shall be remitted according to relevant provisions of foreign
exchange
control department. |
Article
14 For the donated articles
abroad, the entry formalities shall be handled according to
relevant provisions
of the Customs. |
Article
15 If the donated articles
approved for import and released after examination by the
Customs are exempt
from taxation, they shall be handled
according to relevant provisions of the tax laws of the State. |
The
imported donated articles that are exempt from taxation
according to relevant provisions shall
not be used for other
purpose or be sold off generally. If the articles within the
Customs' s control
timelimit need to be used for other purpose
or sold off under special circumstances, consent of the
benefactor, approvals of original examining and approving
department and the Customs shall be obtained, and
the evaded
taxes shall be paid according to laws. |
Article
16 The enterprises' donations
used for public welfare and remedy shall be deducted when
calculating
the annual taxable income volume, according to
relevant provisions of the tax laws of the State. |
Article
17 The citizens' donation used
for public welfare undertakings shall be deducted when
calculating
the taxable income volume, according to relevant
provisions of the tax laws of the State. |
Article
18 Having been agreed by the
municipal government and confirmed by the tax department, the
incomes
of the enterprises set up by the benefactors to maintain
the public welfare undertakings shall be given the preference
of
tax concession, according to relevant provisions of the tax laws
of the State. |
Article
19 The public project constructed
by donation that have been approved by the government at any
level
shall be preferentially put into plan by the planning
department. The requisition or use of the needed land shall
be
preferentially conducted according to the laws and regulations
of the State concerning land
administration. The auxiliary
facilities of water supply, power supply, communication and etc
shall
be preferentially arranged by relevant departments. |
Article
20 If it needs to pull down the
public projects constructed by donation because of the urban
construction,
the benefactors shall be informed beforehand and
given corresponding compensation according to relevant
provisions. |
Article
21 Having acquired the consents of
the benefactors themselves, the municipal and district
governments
shall recommend, award or confer honorary titles to
the benefactors of outstanding donation contributions. |
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Chapter
¢ô Administration
of the Acceptance of Donation
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Article
22
The standing committee of the People' s Congress of Shenzhen
Municipal may formulate special administrative
stipulations for
large sum donation according to the requirements of the
benefactors and the provisions
of these regulations. |
Article
23 Donees shall register the
donated money and articles that they have accepted in detailed
lists,
issue effective receipts and report to the competent
department for record. Any donee shall declare the accepted
donation exceeding 500,000 yuan in value to the competent
department. |
If
the provisions of national laws or regulations prescribe
application for approval concerning
donated money or articles
used for specific projects or purposes, the application for
approval
shall be conducted according to the provisions. |
Article
24 Any donee shall present the
following documents for the declaration to the competent
department: |
(1)
the materials about the donating intent or the donating
agreement; |
(2)
the declaration form of donation; |
(3)
the list of the donated money and articles (including the kinds,
amounts, qualities, purposes,
means and etc). |
Article
25 Competent department shall give
a written reply to the donee within 10 days from the receipt of
the declaring documents. |
If
the reply period needs to be extended due to special
circumstances, the reply period shall not
exceed 30 days at the
longest. If the competent department fails to reply within the
period, the
declaration is considered to have been approved. |
Article
26 If a donation, which shall be
declared and reported for record, is for emergency uses as
disaster
relief, etc., the donee may accept the donation in
advance, and shall conduct a supplementary declaration within
3
months. |
Article
27 If the public project
constructed by donation shall be examined and approved by the
municipal or
district government, the donee shall go through
relevant formalities, set up an agency preparing the
construction, and organize the invitation to bid and bidding to
the construction according to relevant provisions
of the State. |
The
determination and location of a public project shall accord with
the urban construction plan,
the lay out of the public project
shall be reasonable, and the attention to social and
environmental
beneficial results shall be paid. |
After
the public project is competed, the donee shall notify the
circumstances about the project
construction, use of money and
articles, check and acceptance of the project as well as
settlement
of accounts to the competent departments and
benefactor in writting within 3 months from the completion. |
Article
28 The denees shall check the use
of donated money and articles that they accept by themselves
periodically;
The donees shall have the public projects
constructed by donation auditedperiodically, and feed back the
auditing outcomes to the benefactors and report auditing
outcomes to the competent departments within
1 month from
delivery of the auditing report. |
Article
29 The donees shall ascertain
funds, corollary equipments and management supporting the
donated public
projects and the use of donated money or articles
according to donation agreements. |
Article
30 The management expenses for the
donated disaster relief supplies shall be born by the municipal
or district government undertaking the acceptance of donation. |
Article
31 Public welfare foundations or
public welfare societies may collect donations for special
public
welfare through the forms of benefit performance, charity
bazaar, raise in the street and etc. |
Article
32 Application for collecting
donations shall be submitted to the municipal government. The
municipal
government shall make a decision of approval or not
approval within 15 days from receipt of the application: |
The
application shall expressly contain the following items: |
(1)
the subject of the collection; |
(2)
the way, scope and period of the donation; |
(3)
the use, amount and management method of the collected money and
articles. |
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Chapter
¢õ
Management of the Public Welfare Funds
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Article
33
A foundation for donated public welfare funds shall be
established, if the establishment meets
the requirements of the
foundation prescribed by relevant provisions, and the foundation
shall
use and manage the funds according to law. |
If
the establishment of foundation for donated public welfare funds
doesn' t meet the requirements
of the foundation, the
corresponding foundation shall make overall arrangement of use
and management
according to the purpose of the donated public
welfare funds and the benefactor' s will. |
Article
34 The setting up of the
foundation shall be reported by competent department to the
People' s Bank
for examination and approval. The foundation
cannot carry out business untill being registered and issued the
license by the department in charge of civil affairs and having
the legal personality. |
Article
35 Foundations shall accept the
supervisions from the People' s Bank, as well as the department
for
auditing, the department for civil affairs, and the
competent department. |
Article
36 Foundation shall be under the
democratic management, and the sound and strict system for the
collection,
management and use of funds shall be set up. The
board of directors shall exercise the powers of using and
managing the found. |
Article
37 Foundations shall report to the
benefactors and disclose to the public the collection,
distribution,
use and management of the money and articles every
year. |
Article
38 The funds of the foundations
shall appreciate through deposits, purchase of bonds and other
safe
ways permitted by the State. |
The
inflation proof and appreciation of the funds of the foundations
may be arranged by financial
institutions entrusted. |
Article
39 The added value of the funds of
the foundations shall be used in assisting the activities and
causes
in conformity with their aims according to their
constitutions, and shall not be embezzled for other use. |
Article
40 The foundations shall use
certain amount in assisting the public welfare activities
according to
their aims, beside the principal retained according
to the provisions of the State. |
Article
41 The government working person
with current post shall not hold concurrently post as the
leading
member of the foundation, but may be granted a honorary
title. |
Article
42 The salaries of the working
personnel and administrative expenses of the foundations shall
be paid
with quota from the added value of the fund, according
to the foundation constitution. |
Article
43 These regulations shall not be
applicable to the special funds set up by the governmental
allocation
and the funds for public welfare set up not through
collection of donations. |
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Chapter
¢ö
Penalty Provisions
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Chapter
44
Any one, who against benefactor' s will to induces to donate,
apportion or supplement money or
articles of donation, or
arbitrarily changes the characters and purposes of
the donated money and articles as well as the public
projects constructed by donation, shall be ordered to rectify
within a prescribed time limit, given warning, or criticized
publicly by the unit he belongs to
or the competent department,
administrative sanctions may be given to relevant persons liable
according
to related provisions. |
Article
45 If a donee fails to report for
record or declare, the competent department shall order him to
conduct
supplementary report or declaration within a prescribed
time limit. |
If
a donee violates the requirements of the laws, regulations or
social moralities to accept donations,
the competent department
shall give warning to him and order him to rectify within a
prescribed
time limit; If a donee refuses to rectify, the
competent department may give administrative sanctions to
relevant persons liable according to related provisions. |
Article
46 Any one, who commits the
illegal acts of evading foreign exchange, trading in foreign
exchange,
dodging taxes, smuggling, defrauding and etc in the
guise of donation, shall be dealt with by relevant departments
them according to law; If his act constitutes a crime, he shall
be investigated by judicial organ
for criminal responsibilities
according to law. |
Article
47 Any one, who embezzles, holds
back, misappropriates or encroaches on the donated money and
articles£¬shall
be given administrative sanctions by the unit he belongs to or
the competent department and
money and articles shall be
pursued. If his act constitutes a crime, he shall be
investigated by
judicial organ for criminal responsibilities
according to law. |
The
money and articles pursued according to the preceding paragraph
shall be used for the purpose
and aim of the original donation. |
Article
48 Any one, who collects donations
in the guise of public welfare foundations or social public
welfare
associations, or collects donations without approval,
shall be punished according to the Regulations of the People'
s
Republic of China on Punishments in Public Order and Security
Administration, and be confiscated
the illegal gains. If his act
constitutes a crime, he shall be investigated by judicial organ
for
criminal responsibilities according to law. |
Article
49 Any one, who violates the
provisions of these regulations concerning the management of the
foundation,
according to the circumstances, they shall be
stopped the payments, frozen the capitals or be ordered to
rectify by the People' s Bank, or be warned or revoked the
license by the department in charge of civil
affairs. The
competent department shall give administrative sanctions to the
persons directly liable. |
Article
50 If a state functionary abuses
his powers, neglects his duties and commits irregularities for
favoritism,
relevant department shall give administrative
sanctions to him. If his act constitutes a crime, he shall be
investigated by judicial organ for criminal responsibilities
according to law. |
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Chapter
¢÷
Supplementary Provisions
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Article
51 These regulations shall be
interpreted by the Standing Committee of the Shenzhen Municipal
People'
s Congress. |
Article
52
These regulations shall go into effect as of March 1, 1998. |