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.

第二十七条对于捐赠的工程项目，当地人民政府应当给予支持和优惠。

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.

第五章法律责任

Chapter V: Legal Liabilities

No. 5 LEGAL RESPONSIBILITIES

第二十八条受赠人未征得捐赠人的许可，擅自改变捐赠财产的性质、用途的，由县级以上人民政府有关部门责令改正，给予警告。

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，经征求捐赠人的意见，由县级以上人民政府将捐赠财产交由与其宗旨相同或者相似的公益性社会团体或者公益性非营利的事业单位管理。

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.

第二十九条挪用、侵占或者贪污捐赠款物的，由县级以上人民政府有关部门责令退还所用、所得款物，并处以罚款；

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.

对直接责任人员，由所在单位依照有关规定予以处理；构成犯罪的，依法追究刑事责任。

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、追缴的捐赠款物，应当用于原捐赠目的和用途。

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

第三十条在捐赠活动中，有下列行为之一的，依照法律、法规的有关规定予以处罚；构成犯罪的，依法追究刑事责任：

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）逃汇、骗购外汇的；

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

I.Evasion of exchange control

（二）偷税、逃税的；

2. Evading taxes and defrauding the revenue service;

II.Tax evasion

（三）进行走私活动的；

3. Engaging in smuggling;

III.Engaging in illicit activities

（四）未经海关许可并且未补缴应缴税额，擅自将减税、免税进口的捐赠物资在境内销售、转让或者移作他用的。

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.

第三十一条受赠单位的工作人员，滥用职权，玩忽职守，徇私舞弊，致使捐赠财产造成重大损失的，由所在单位依照有关规定予以处理；构成犯罪的，依法追究刑事责任。

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.

第六章附则

Chapter VI Supplementary Provisions

No. 6 SUPPLEMENTARY

第三十二条本法自1999年9月1日起施行。

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