关于中国首部慈善法：你所应该知道的

 　　A draft of China's first bill regulating charities was submitted to the national legislature on Wednesday, with lawmakers hoping it can give donors¹ confidence to help the country meet its poverty alleviation² targets.

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　　Although several existing laws and government regulations regulate charitable activities to some degree, they are out of date and inadequate¹⁰ given the growth of the sector, he said.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

 

1 donors   

n.捐赠者( donor的名词复数 )；献血者；捐血者；器官捐献者

参考例句：

• Please email us to be removed from our active list of blood donors. 假如你想把自己的名字从献血联系人名单中删去，请给我们发电子邮件。
• About half this amount comes from individual donors and bequests. 这笔钱大约有一半来自个人捐赠及遗赠。 来自《简明英汉词典》

2 alleviation   

n. 减轻，缓和，解痛物

参考例句：

• These were the circumstances and the hopes which gradually brought alleviation to Sir Thomas's pain. 这些情况及其希望逐渐缓解了托马斯爵士的痛苦。
• The cost reduction achieved in this way will benefit patients and the society in burden alleviation. 集中招标采购降低的采购成本要让利于患者，减轻社会负担。 来自英汉 - 翻译样例 - 口语

3 formulating   

v.构想出( formulate的现在分词 )；规划；确切地阐述；用公式表示

参考例句：

• At present, the Chinese government is formulating nationwide regulations on the control of such chemicals. 目前，中国政府正在制定全国性的易制毒化学品管理条例。 来自汉英非文学 - 白皮书
• Because of this, the U.S. has taken further steps in formulating the \"Magellan\" programme. 为此，美国又进一步制定了“麦哲伦”计划。 来自百科语句

4 vice   

n.坏事；恶习；[pl.]台钳，老虎钳；adj.副的

参考例句：

• He guarded himself against vice.他避免染上坏习惯。
• They are sunk in the depth of vice.他们堕入了罪恶的深渊。

5 standing   

n.持续，地位；adj.永久的，不动的，直立的，不流动的

参考例句：

• After the earthquake only a few houses were left standing.地震过后只有几幢房屋还立着。
• They're standing out against any change in the law.他们坚决反对对法律做任何修改。

6 wary   

adj.谨慎的，机警的，小心的

参考例句：

• He is wary of telling secrets to others.他谨防向他人泄露秘密。
• Paula frowned,suddenly wary.宝拉皱了皱眉头，突然警惕起来。

7 corruption   

n.腐败，堕落，贪污

参考例句：

• The people asked the government to hit out against corruption and theft.人民要求政府严惩贪污盗窃。
• The old man reviled against corruption.那老人痛斥了贪污舞弊。

8 sector   

n.部门，部分；防御地段，防区；扇形

参考例句：

• The export sector will aid the economic recovery. 出口产业将促进经济复苏。
• The enemy have attacked the British sector.敌人已进攻英国防区。

9 protocols   

n.礼仪( protocol的名词复数 )；（外交条约的）草案；（数据传递的）协议；科学实验报告（或计划）

参考例句：

• There are also protocols on the testing of nuclear weapons. 也有关于核武器试验的协议。 来自辞典例句
• Hardware components and software design of network transport protocols are separately introduced. 介绍系统硬件组成及网络传输协议的软件设计。 来自互联网

10 inadequate   

adj.(for,to)不充足的，不适当的

参考例句：

• The supply is inadequate to meet the demand.供不应求。
• She was inadequate to the demands that were made on her.她还无力满足对她提出的各项要求。

11 enacting   

制定（法律），通过（法案）( enact的现在分词 )

参考例句：

• Generally these statutes apply only to wastes from reactors outside the enacting state. 总之，这些法令只适宜用在对付那些来自外州的核废料。 来自英汉非文学 - 环境法 - 环境法
• In addition, the complexion of enacting standards for live working is described. 另外，介绍了带电作业标准的制订情况。

12 qualified   

adj.合格的，有资格的，胜任的，有限制的

参考例句：

• He is qualified as a complete man of letters.他有资格当真正的文学家。
• We must note that we still lack qualified specialists.我们必须看到我们还缺乏有资质的专家。

13 license   

n.执照，许可证，特许；v.许可，特许

参考例句：

• The foreign guest has a license on the person.这个外国客人随身携带执照。
• The driver was arrested for having false license plates on his car.司机由于使用假车牌而被捕。

14 flaunt   

vt.夸耀，夸饰

参考例句：

• His behavior was an outrageous flaunt.他的行为是一种无耻的炫耀。
• Why would you flaunt that on a public forum?为什么你们会在公共论坛大肆炫耀？

15 extravagant   

adj.奢侈的；过分的；(言行等)放肆的

参考例句：

• They tried to please him with fulsome compliments and extravagant gifts.他们想用溢美之词和奢华的礼品来取悦他。
• He is extravagant in behaviour.他行为放肆。

16 stipulates   

n.（尤指在协议或建议中）规定，约定，讲明（条件等）( stipulate的名词复数 )；规定，明确要求v.（尤指在协议或建议中）规定，约定，讲明（条件等）( stipulate的第三人称单数 )；规定，明确要求

参考例句：

• The trade contract stipulates for the settlement of balances in RMB. 贸易合同规定余额以人民币结算。 来自《现代汉英综合大词典》
• The contract stipulates for the use of seasoned timber. 合同上订明用干透的木料。 来自辞典例句

17 registrations   

n.登记( registration的名词复数 )；登记项目；登记（或注册、挂号）人数；（管风琴）音栓配合（法）

参考例句：

• In addition to the check-in procedures, the room clerks are customarily responsible for recording advance registrations. 除了办理住宿手续外，客房登记员按惯例还负责预约登记。 来自辞典例句
• Be the Elekta expert for products registrations in China. 成为在中国注册产品的医科达公司专家。 来自互联网

18 revoked   

adj.[法]取消的v.撤销，取消，废除( revoke的过去式和过去分词 )

参考例句：

• It may be revoked if the check is later dishonoured. 以后如支票被拒绝支付，结算可以撤销。 来自辞典例句
• A will is revoked expressly. 遗嘱可以通过明示推翻。 来自辞典例句

19 legislative   

n.立法机构，立法权；adj.立法的，有立法权的

参考例句：

• Congress is the legislative branch of the U.S. government.国会是美国政府的立法部门。
• Today's hearing was just the first step in the legislative process.今天的听证会只是展开立法程序的第一步。

20 concessions   

n.（尤指由政府或雇主给予的）特许权( concession的名词复数 )；承认；减价；（在某地的）特许经营权

参考例句：

• The firm will be forced to make concessions if it wants to avoid a strike. 要想避免罢工，公司将不得不作出一些让步。
• The concessions did little to placate the students. 让步根本未能平息学生的愤怒。

21 deductions   

扣除( deduction的名词复数 )； 结论； 扣除的量； 推演

参考例句：

• Many of the older officers trusted agents sightings more than cryptanalysts'deductions. 许多年纪比较大的军官往往相信特务的发现，而不怎么相信密码分析员的推断。
• You know how you rush at things,jump to conclusions without proper deductions. 你知道你处理问题是多么仓促，毫无合适的演绎就仓促下结论。

22 deducted   

v.扣除，减去( deduct的过去式和过去分词 )

参考例句：

• The cost of your uniform will be deducted from your wages. 制服费将从你的工资中扣除。
• The cost of the breakages will be deducted from your pay. 损坏东西的费用将从你的工资中扣除。 来自《简明英汉词典》

23 waives   

v.宣布放弃( waive的第三人称单数 )；搁置；推迟；放弃（权利、要求等）

参考例句：

• The surety waives in writing the right provided in the preceding paragraph. （三）保证人以书面形式放弃前款规定的权利的。 来自互联网
• In exchange, the tribe waives claim to similar water rights on non federal and private lands. 作为交换，部落放弃非联邦河私人土地上的类似水权。 来自互联网

24 corporate   

adj.共同的，全体的；公司的，企业的

参考例句：

• This is our corporate responsibility.这是我们共同的责任。
• His corporate's life will be as short as a rabbit's tail.他的公司的寿命是兔子尾巴长不了。

25 restriction   

n.限制，约束

参考例句：

• The park is open to the public without restriction.这个公园对公众开放，没有任何限制。
• The 30 mph speed restriction applies in all built-up areas.每小时限速30英里适用于所有建筑物聚集区。

26 promising   

adj.有希望的，有前途的

参考例句：

• The results of the experiments are very promising.实验的结果充满了希望。
• We're trying to bring along one or two promising young swimmers.我们正设法培养出一两名有前途的年轻游泳选手。

27 rebate   

v./n.折扣，回扣，退款；vt.给...回扣，给...打折扣

参考例句：

• You can claim a rebate on your tax.你可以要求退回部分税款。
• Customers are to benefit from a rebate on their electricity bills.顾客将从他们的电费退费中得到实惠。