天津市人民政府令

Decree of Tianjin Municipal People’s Government

第40号

No.40

《天津市华侨捐赠管理办法》已于2024年11月6日经市人民政府第60次常务会议通过，现予公布，自2025年1月1日起施行。

  Measures of Tianjin Municipality on Overseas Chinese Contributions or Donations, adopted at the 60^th executive meeting of the Municipal People’s Government on November 6, 2024, is hereby promulgated and shall enter into effect as of January 1, 2025.

天津市市长　张工

Mayor of Tianjin, Zhang Gong

2024年11月12日

November 12, 2024

天津市华侨捐赠管理办法

  Measures of Tianjin Municipality on Overseas Chinese Contributions or Donations

第一条  为了促进华侨捐赠工作发展，规范捐赠和受赠行为，保护捐赠人和受赠人的合法权益，根据《中华人民共和国公益事业捐赠法》、《中华人民共和国慈善法》等法律、法规规定，结合本市实际，制定本办法。

Article 1 These measures are formulated for the purposes of promoting the development of overseas Chinese contributions or donations, regulating the making and accepting of a donation, protecting the lawful rights and interests of the donor, donee and beneficiary in accordance with the Law of the People's Republic of China on Donations for Public Welfare, the Charity Law of the People's Republic of China among other laws and administrative regulations, combined with the actual circumstances of this Municipality.

第二条  本办法所称华侨捐赠，是指华侨、华侨团体、华侨投资企业自愿无偿向本市依法成立的慈善组织和其他公益性社会组织、公益性非营利事业单位捐赠财产，用于公益事业的活动。

Article 2  The term "overseas Chinese contributions or donations" in there measures refers to the acts and activities of overseas Chinese, overseas Chinese organizations and overseas Chinese invested enterprises voluntarily and gratuitously donate property to legally established charitable organizations, other public welfare social organizations and non-profit public welfare institutions in this city for the purpose of public welfare undertakings.

第三条  捐赠财产用于下列公益事项：

（一）扶贫、济困；

（二）扶老、救孤、恤病、助残、优抚；

（三）救助自然灾害、事故灾难和公共卫生事件等突发事件造成的损害；

（四）促进教育、科学、文化、卫生、体育等事业的发展；

（五）防治污染和其他公害，保护和改善生态环境；

（六）社会公共设施建设；

（七）促进社会发展和进步的其他社会公共和福利事业。

Article 3 The donated property shall be used for the following public welfare matters:
  (1) Helping the poor and the needy.
  (2) Giving relief to the aged, orphans, the sick, the disabled, and giving special care to disabled servicemen, and to family members of revolutionary martyrs and servicemen.

(3) Giving salvage to the damage caused by natural disasters, disastrous accidents, public health incidents and other emergencies.

(4) Promoting the development of education, science, culture, health, sports and other undertakings.

(5)Preventing and controlling pollution and other public hazards, and protecting and improving the ecological environment.

(6) Public utility construction.

(7) Other public and welfare services to promote social development and progress.

第四条  华侨捐赠应当是自愿和无偿的。

捐赠活动应当符合法律、法规、规章的规定，不得违背社会公德，不得危害国家安全、损害社会公共利益和他人合法权益。

Article 4 Overseas Chinese contributions and donations shall be made voluntarily and gratis.

Donation shall be made in compliance with laws, administrative regulations and rules, shall not go against social ethnics, and shall not endanger national security, or damage pubic interest or any other person's lawful rights and interests.

第五条  市和区人民政府侨务部门负责华侨捐赠的指导、协调、服务，依法参与华侨捐赠财产使用与管理的监督。

其他有关部门在各自职责范围内做好相关工作。

Article 5 The overseas Chinese affairs departments under the municipal people's government and district people's governments are responsible for the guidance, coordination and services regarding overseas Chinese contributions or donations, and shall participate in the supervision over the use and management of the property donated by overseas Chinese in accordance with the law.

Other relevant departments shall do a good job in relevant work within the scope of their respective duties.

第六条 捐赠人可以自主选择受赠人，有权决定捐赠财产的数量、用途和方式。

Article 6 The donor may independently choose the donee and have the right to decide on the quantity, purpose of use and form of donation.

第七条  禁止强行摊派或者变相摊派，禁止以捐赠名义从事营利活动。

Article 7 Any allocation of donations by compulsion or in disguised form is prohibited and no profit-making activity may be conducted in the name of donation.

第八条  受赠人接受捐赠，捐赠人要求签订书面捐赠协议的，受赠人应当与捐赠人签订书面捐赠协议。

书面捐赠协议包括捐赠人与受赠人名称，捐赠财产的种类、数量、质量、用途、交付时间等内容。

Article 8 When the donee receives the donation and the donor requests the conclusion of a written donation agreement, the donee shall enter into a written donation agreement with the donor.

The written donation agreement shall cover the names of the donor and the donee, the category, quantity, quality, use, and delivery time of and other information about the donated property.

第九条  捐赠人有权向受赠人查询捐赠财产的使用、管理情况，并提出意见和建议。对于捐赠人的查询，受赠人应当如实答复。

Article 9 The donor shall have the right to inquire of the donee about the use and control of the donated property and put forward his comments and suggestions. The donee shall give truthful answers to the donor's inquiries.

第十条  捐赠人有权对违反捐赠意愿和捐赠协议的行为进行投诉。捐赠项目所在地侨务部门应当及时调查核实，并根据实际情况依法进行指导、监督和处理，将结果反馈给捐赠人。

Article 10 The donor has the right to make complaints about acts that violate the donation intentions and donation agreements. The overseas Chinese affairs departments in the places where the donation projects are located shall conduct investigations and verifications in a timely manner, and provide guidance, supervision and handle the matters in accordance with the law based on the actual situations, and then feed back the results to the donor.

第十一条  受赠人接受捐赠，应当向捐赠人开具由财政部门统一监（印）制的捐赠票据，颁发捐赠证书或感谢信。

受赠人应当将受赠财产登记造册，妥善保管。

Article 11 The donee that gets donations shall issue the donation receipts of which the production is uniformly supervised (or which are uniformly printed) by the public finance department to the donor and present donation certificates or thank-you letters.

The donee shall keep a register of the donation and take good care of it.

第十二条  受赠人应当公开接受捐赠的情况和受赠财产的使用、管理情况，接受社会监督。

Article 12 The donee shall disclose information on the receipt of donations and the use and management of donated property, and accept social supervision.

第十三条  受赠人不得以任何形式将捐赠财产挪作他用。

Article 13 The donee shall not divert the donated property to other uses in any form.

第十四条  捐赠人捐赠物资的，受赠人应当根据捐赠人的意愿做好物资分发工作，并将发放情况反馈捐赠人。

捐赠人从境外捐赠物资的，受赠人应当按照国家有关规定办理入境手续。

侨务部门可引导捐赠人直接将物资寄送受赠地，必要时可以协助受赠人办理有关入境手续。

Article 14 In the case of the donation of goods and materials, the donee shall distribute the goods and materials in accordance with the donor's wishes and feed back the distribution situation to the donor.

If the donor donates goods and materials from abroad, the donee shall be responsible for going through the customs formalities according to relevant State regulations.

The overseas Chinese affairs department can guide the donor to directly send the goods and materials to the recipient locations, and may assist the donee in going through the relevant customs formalities when necessary.

第十五条  捐赠人捐赠财产兴建公益事业工程项目，应当与受赠人订立书面捐赠协议，对项目的资金、建设、管理和使用作出约定。

Article 15 Any donor who donates property for building a public welfare project shall conclude a written donation agreement with the donee on matters of funding, construction, management and use of the project.

第十六条  捐赠财产建成的公益事业工程项目，受赠人应当按照协议约定的用途使用，不得擅自改变项目用途。如果确需改变用途的，应当征得捐赠人同意。

Article 16 The donee shall use the public welfare projects built with donated property according to the purpose of use prescribed in the agreement and may not alter the said purpose of use without authorization. Where such alteration is actually needed, the donee shall seek permission from the donor.

第十七条  华侨捐赠兴办公益事业依法享受税收优惠。

Article 17 An overseas Chinese who donates to set up public welfare projects shall enjoy tax preferences in accordance with the law.

第十八条  对作出突出贡献的捐赠人可以按照国家和本市有关规定予以表彰奖励。

对捐赠人进行公开报道和表彰应当事先征得捐赠人同意。

捐赠人对捐赠的公益事业工程项目可以留名纪念，法律、法规规定需要批准的，从其规定。

Article 18 The donor who has made outstanding contributions may be commended and rewarded in accordance with the relevant regulations of the state and this municipality.

If public reporting and commendation are required, consent shall be obtained from the donor in advance.

The donor may have the name inscribed on the project donated for public welfare projects. Approval might be required for such an inscription according to special laws and administrative regulations.

第十九条  各级有关部门未依法履行职责的，由其上级机关督促改正；情节严重的，对直接负责的主管人员和其他直接责任人员，由有权机关依法给予处分；构成犯罪的，依法追究刑事责任。

Article 19 If the relevant departments at all levels fail to perform their duties in accordance with the law, the superior organ shall urge them to make corrections. While under serious circumstances, the directly liable persons in charge and other directly liable persons of the entity shall be given sanctions by the authorities empowered according to law. If the violator is criminally punishable, the violator shall be held criminally liable in accordance with the law.

第二十条  本办法自2025年1月1日起施行。天津市人民政府2000年9月13日公布、2004年6月30日修正的《天津市华侨捐赠管理办法》同时废止。

Article 20 These measures shall come into force as of January 1, 2025. Measures of Tianjin Municipality on Overseas Chinese Contributions or Donations issued by Tianjin Municipal People's Government on September 13, 2000 and amended on June 30, 2004 shall be repealed simultaneously.