Interim Measures for the Administration of the Use of Donation Vouchers of Public Welfare Undertakings

公益事业捐赠票据使用管理暂行办法

 

Promulgating Institution:Ministry of Finance

Document Number:Cai Zong [2010] No. 112

Promulgating Date:11/28/2010

Effective Date:07/01/2011

 

颁布机关:财政部

文      号:财综[2010]112号

颁布时间:11/28/2010

实施时间:07/01/2011

 

Chapter 1   General Provisions

第一章  总则

  Article 1   These Measures are formulated in accordance with the Law of the People's Republic of China on Donation for Public Welfare Undertakings and the provisions of the legal system of the State in relation to financial accounting and the administration of financial vouchers for the purposes of regulating the act of using donation vouchers of public welfare undertakings, strengthening the financial supervision and administration of donation income of public welfare undertakings and promoting the development of public welfare undertakings of the society.

       第一条  为规范公益事业捐赠票据使用行为,加强公益事业捐赠收入财务监督管理,促进社会公益事业发展,根据《中华人民共和国公益事业捐赠法》以及国家有关财务会计和财政票据管理的法律制度规定,制定本办法。

  Article 2   For the purposes of these Measures, the donation vouchers of public welfare undertakings (hereinafter referred to as donation vouchers) shall mean the evidence issued to the natural persons, legal persons or other organizations offering donation by the people's governments at all levels and the departments, entities of public welfare undertakings, public welfare social groups and other public welfare organizations thereof (hereinafter referred to as the public welfare entities) when accepting the donated properties to be used for public welfare undertakings on a voluntary basis at no consideration and in accordance with the law. 

For the purposes of these Measures, public welfare undertakings shall mean the following non profit-making matters: 

(1) activities of providing disaster relief, helping the poor and supporting the social groups and individuals having difficulties such as the handicapped; 

(2) education, scientific, cultural, health and sports undertakings; 

(3) environmental protection and construction of social and public facilities; and

(4) other social, public and welfare undertakings that can promote social development and progress.

       第二条  本办法所称的公益事业捐赠票据(以下简称捐赠票据),是指各级人民政府及其部门、公益性事业单位、公益性社会团体及其他公益性组织(以下简称公益性单位)按照自愿、无偿原则,依法接受并用于公益事业的捐赠财物时,向提供捐赠的自然人、法人和其他组织开具的凭证。

    本办法所称的公益事业,是指下列非营利事项:

    (一)救助灾害、救济贫困、扶助残疾人等困难的社会群体和个人的活动;

    (二)教育、科学、文化、卫生、体育事业;

    (三)环境保护、社会公共设施建设;

    (四)促进社会发展和进步的其他社会公共和福利事业。

  Article 3   A donation voucher is the original evidence for accounting and the basis of the departments such as the finance, taxation, audit and supervision departments in conducting supervision and inspection. 

A donation voucher is a valid evidence of the donation of a donor to an outside party and can be used for the application for pre-tax deduction of donation amount in accordance with the relevant provisions of the State.

       第三条  捐赠票据是会计核算的原始凭证,是财政、税务、审计、监察等部门进行监督检查的依据。

    捐赠票据是捐赠人对外捐赠并根据国家有关规定申请捐赠款项税前扣除的有效凭证。

  Article 4   These Measures shall apply to activities such as the printing, collection and purchase, issue, use, safekeeping, verification and cancellation and inspection of donation vouchers.

       第四条  捐赠票据的印制、领购、核发、使用、保管、核销、稽查等活动,适用本办法。

  Article 5   The finance departments of the people's governments at all levels (hereinafter referred to as the finance departments at all levels) are in charge of donation vouchers and shall be responsible for the work such as the printing, issue, safekeeping, verification and cancellation and inspection of donation vouchers based on their respective functions and administrative authorities.

       第五条  各级人民政府财政部门（以下简称各级财政部门）是捐赠票据的主管部门，按照职能分工和管理权限负责捐赠票据的印制、核发、保管、核销、稽查等工作。

Chapter 2   Content and Applicable Scope of Donation Vouchers

第二章  捐赠票据的内容和适用范围

  Article 6   The basic contents of a donation voucher shall includes the name of the voucher, the voucher number, the seal for the supervision of the printing of the voucher, the donor, the issue date of the voucher, the donation item, quantity and amount, the type of object (foreign currency), the entity receiving the donation, the re-examiner, the personnel issuing the voucher and the number of pages of the voucher, etc. 

In general, a donation voucher shall have three pages, including the stub page, the receipt page and the record page, and the pages shall be distinguished by different colors.

       第六条  捐赠票据的基本内容包括票据名称、票据编码、票据监制章、捐赠人、开票日期、捐赠项目、数量、金额、实物(外币)种类、接受单位、复核人、开票人及联次等。

    捐赠票据一般应设置为三联,包括存根联、收据联和记账联,各联次以不同颜色加以区分。

  Article 7   Donation vouchers shall be issued for the following acts of receiving donation on a voluntary basis at no consideration in accordance with the law: 

(1) donations received by the people's governments at all levels and the departments thereof upon the occurrence of natural disaster or upon the request of the donors; 

(2) donations received by entities of public welfare undertakings to be used for public welfare undertakings; 

(3) donations received by public welfare social groups to be used for public welfare undertakings; 

(4) donations received by other public welfare organizations to be used for public welfare undertakings; and

(5) other acts determined by the finance departments.

       第七条  下列按照自愿和无偿原则依法接受捐赠的行为,应当开具捐赠票据:

    (一)各级人民政府及其部门在发生自然灾害时或者应捐赠人要求接受的捐赠;

    (二)公益性事业单位接受用于公益事业的捐赠;

    (三)公益性社会团体接受用于公益事业的捐赠;

    (四)其他公益性组织接受用于公益事业的捐赠;

    (五)财政部门认定的其他行为。

  Article 8   Donation vouchers shall not be used for the following acts: 

(1) acts such as fund raising, apportionments, financing and sponsorship; 

(2) acts of receiving properties in the name of donation, which are related to the interest of the contributor; 

(3) acts of engaging in profit-making activities in the name of donation; 

(4) acts of receiving government non-tax income, medical service income, membership income and transferred funds that are not donations and for which other corresponding financial vouchers shall be used; 

(5) acts for which taxation invoices shall be used in accordance with the provisions of the taxation system; or

(6) other acts determined by the finance departments.

       第八条  下列行为，不得使用捐赠票据:

    （一）集资、摊派、筹资、赞助等行为;

    （二）以捐赠名义接受财物并与出资人利益相关的行为;

    （三）以捐赠名义从事营利活动的行为;

    （四）收取除捐赠以外的政府非税收入、医疗服务收入、会费收入、资金往来款项等应使用其他相应财政票据的行为;

    （五）按照税收制度规定应使用税务发票的行为;

    （六）财政部门认定的其他行为。

Chapter 3   Printing, Collection and Purchase, and Issue of Donation Vouchers

第三章  捐赠票据的印制、领购和核发

  Article 9   Donation vouchers shall be printed by the Ministry of Finance or the finance department of the people's government of the province, autonomous region or municipality directly under the Central Government (hereinafter referred to as the provincial finance department) respectively in a centralized manner and shall be affixed with the seal for the supervision of the printing of financial voucher in a nationwide uniform pattern. 

       第九条  捐赠票据分别由财政部或省、自治区、直辖市人民政府财政部门(以下简称省级政府财政部门)统一印制,并套印全国统一式样的财政票据监制章。

  Article 10   Donation vouchers shall be collected and purchased by public welfare entities with sound and independent computation and accounting systems from the finance departments at the same level.

       第十条  捐赠票据由独立核算、会计制度健全的公益性单位向同级财政部门领购。

  Article 11    The collection and purchase system of collection and purchase upon presentation of the certificate at different times for a limited quantity and verification of old vouchers and purchase of new vouchers shall be implemented for donation vouchers.

       第十一条  捐赠票据实行凭证领购、分次限量、核旧购新的领购制度。

  Article 12   When applying for and collecting donation vouchers for the first time, the public welfare entity shall provide the Certificate for the Collection and Purchase of Financial Vouchers and the letter of application for collection and purchase. In the collection and purchase application, the scope and items of use of the donation vouchers collected and purchased shall be specified in detail. A public welfare social group that lodges the application shall also provide the articles of association thereof. 

The finance department shall examine and verify the scope and items of use of donation vouchers provided by the public welfare entity in accordance with these Measures. If such scope and items conform to the applicable scope of the donation vouchers, approval shall be granted. If such scope and items fail to conform to the applicable scope of the donation vouchers, approval shall not be granted and the reasons shall be explained to the entity applying for collection and purchase. 

A public welfare entity that has not acquired the Certificate for the Collection and Purchase of Financial Vouchers shall first obtain the Certificate for the Collection and Purchase of Financial Vouchers according to the stipulated procedures.

       第十二条  公益性单位首次申领捐赠票据时,应当提供《财政票据领购证》和领购申请函,在领购申请中需详细列明领购捐赠票据的使用范围和项目。属于公益性社会团体的,还需提供社会团体章程。

    财政部门依照本办法,对公益性单位提供的捐赠票据使用范围和项目进行审核,对符合捐赠票据适用范围的,予以核准;不符合捐赠票据适用范围的,不予以核准,并向领购单位说明原因。

    公益性单位未取得《财政票据领购证》的,应按照规定程序先办理《财政票据领购证》。

  Article 13   When collecting and purchasing the donation vouchers again, the public welfare entity shall present the Certificate for the Collection and Purchase of Financial Vouchers and submit a statement of the use of of the donation vouchers collected and purchased previously and the stubs thereof, and may only continue the collection and purchase after such statement and stubs are examined and confirmed to be correct and cancelled after verification by the finance department at the same level. 

The statement of the use of the donation vouchers shall include the following content: the situations such as the collection and purchase, use, invalidation and balance of the donation vouchers, the accepted donations and the use of the donation income.

       第十三条  公益性单位再次领购捐赠票据时,应当出示《财政票据领购证》,并提交前次领购捐赠票据的使用情况说明及存根,经同级财政部门审验无误并核销后,方可继续领购。

    捐赠票据的使用情况说明应当包括以下内容:捐赠票据领购、使用、作废、结存等情况,接受捐赠以及捐赠收入的使用情况等。

  Article 14   Only a limited quantity of donation vouchers shall be released for the collection and purchase by a public welfare entity. In general, the quantity for collection and purchase for each time shall not exceed the quantity needed by the entity for six months. 

       第十四条  公益性单位领购捐赠票据实行限量发放,每次领购数量一般不超过本单位6个月的需要量。

  Article 15   When collecting and purchasing donation vouchers, the public welfare entity shall pay the finance department the production cost of the financial vouchers according to the fee standard stipulated by the competent department price above the provincial level and the finance department at the same level.

       第十五条  公益性单位领购捐赠票据时，应按照省级以上价格主管部门会同同级财政部门规定的收费标准，向财政部门支付财政票据工本费。

Chapter 4   Use and Safekeeping of Donation Vouchers

第四章  捐赠票据的使用与保管

  Article 16   A public welfare entity shall issue the donation vouchers in strict accordance with the provisions of these Measures and the requirements of the finance department.

       第十六条  公益性单位应当严格按照本办法规定和财政部门的要求开具捐赠票据。

  Article 17   When accepting a monetary donation (including foreign currency), a public welfare entity shall fill in and issue a donation voucher based on the amount actually received.

       第十七条  公益性单位接受货币(包括外币)捐赠时,应按实际收到的金额填开捐赠票据。

  Article 18   When accepting a non-monetary donation, a public welfare entity shall fill in and issue a donation voucher based on the fair value of the donation.

       第十八条  公益性单位接受非货币性捐赠时,应按其公允价值填开捐赠票据。

  Article 19   A public welfare entity shall use the donation vouchers in sequence according to the number segments of the vouchers. When filing in the donation vouchers, the words shall be legible, the content shall be complete and authentic, the seals shall be complete, and the content and amount of each page shall be consistent. If a voucher is filled in incorrectly, another voucher shall be filled in. A voucher that becomes invalid due to incorrect information shall be stamped invalid or marked with the word "invalid", and all the pages of the voucher shall be kept and shall not be destroyed without authorization.

       第十九条  公益性单位应当按票据号段顺序使用捐赠票据,填写捐赠票据时做到字迹清楚,内容完整、真实,印章齐全,各联次内容和金额一致。填写错误的,应当另行填写。因填写错误等原因作废的票据,应当加盖作废戳记或者注明“作废”字样,并完整保存全部联次,不得私自销毁。

  Article 20    An entity collecting and using the donation vouchers shall not transfer, lend, issue on behalf of others, trade, destroy or alter the donation vouchers and shall not mix the use of donation vouchers with the use of other financial vouchers and taxation invoices.

       第二十条  捐赠票据的领用单位不得转让、出借、代开、买卖、销毁、涂改捐赠票据,不得将捐赠票据与其他财政票据、税务发票互相串用。

  Article 21    A public welfare entity shall establish the management system of donation vouchers, set up the management accounts and designate dedicated personnel to take charge of the collection and purchase, use registration and safekeeping of donation vouchers, and submit to the finance department at the same level the situations of the collection and purchase, use, invalidation and balance of the donation vouchers, the acceptance of donations and the use of the donation income in accordance with the relevant provisions. 

       第二十一条  公益性单位应当建立捐赠票据管理制度,设置管理台账,由专人负责捐赠票据的领购、使用登记与保管,并按规定向同级财政部门报送捐赠票据的领购、使用、作废、结存以及接受捐赠和捐赠收入使用情况。

  Article 22   When collecting and purchasing donation vouchers, a public welfare entity shall check whether any page is missing, whether the numbers are wrong, or whether any of the vouchers is damaged. Upon discovery of any of the above situations, the vouchers shall be returned to the regulatory authority of financial vouchers for handling in a timely manner.

       第二十二条  公益性单位领购捐赠票据时,应当检查是否有缺页、号码错误、毁损等情况,一经发现应当及时交回财政票据监管机构处理。

  Article 23   A public welfare entity that loses donation vouchers shall make a timely declaration in a news media above the county level that the vouchers are invalid and submit in writing the names, quantity and number segments of the lost vouchers, the cause of the lost and the information declared in the media to the finance department at the same level for filing.

       第二十三条  公益性单位遗失捐赠票据的,应及时在县级以上新闻媒体上声明作废,并将遗失票据名称、数量、号段、遗失原因及媒体声明资料等有关情况,以书面形式报送同级财政部门备案。

  Article 24   A public welfare entity shall properly safekeep the stubs of the donation vouchers issued, which shall generally be kept for five years.

       第二十四条  公益性单位应当妥善保管已开具的捐赠票据存根,票据存根保存期限一般为5年。

  Article 25   A public welfare entity is responsible for registering the stubs of donation vouchers that are subject to destruction after the expiry of the retention period and the unused donation vouchers that are subject to invalidation and destruction. The finance department at the same level shall organize destruction of such stubs and vouchers upon its verification and approval.

       第二十五条  对保存期满需要销毁的捐赠票据存根和未使用的需要作废销毁的捐赠票据,由公益性单位负责登记造册,报经同级财政部门核准后,由同级财政部门组织销毁。

  Article 26   If a public welfare entity is cancelled, reorganized or merged, the stubs of donation vouchers that have been used by the public welfare entity and the unused donation vouchers shall be registered when the formalities for the alteration or cancellation of the Certificate for the Collection and Purchase of Financial Vouchers are gone through. Such stubs and vouchers shall also be submitted to the finance department at the same level for verification and cancellation, transfer or destruction in a centralized manner.

       第二十六条  公益性单位撤销、改组、合并的,在办理《财政票据领购证》的变更或注销手续时,应对公益性单位已使用的捐赠票据存根及尚未使用的捐赠票据登记造册,并交送同级财政部门统一核销、过户或销毁。

  Article 27   In general, the donation vouchers printed by the provincial finance department shall be issued and used in its own administrative region. No cross-regional issuance or use of donation vouchers is allowed, unless the donation vouchers are issued and used by a public welfare entity dispatched by its region to another province, autonomous region or municipality directly under the Central Government.

       第二十七条  省级政府财政部门印制的捐赠票据，一般应当在本行政区域内核发使用，不得跨行政区域核发使用，但本地区派驻其他省、自治区、直辖市的公益性单位除外。

Chapter 5   Supervision and Inspection

第五章  监督检查

  Article 28   According to the actual situations and management demands, the finance departments at all levels shall conduct annual inspection of the situations such as the collection and purchase as well as the use and safekeeping of donation vouchers, or they may conduct specialized inspection on a regular or irregular basis.

       第二十八条  各级财政部门应当根据实际情况和管理需要,对捐赠票据的领购、使用、保管等情况进行年度稽查,也可以进行定期或者不定期的专项检查。

  Article 29   A public welfare entity shall accept the supervision and inspection of the finance department, truthfully reflect the situation and provide the relevant information on its own initiative, and shall not conceal the situations, engage in fraudulent practice or refuse or hinder supervision and inspection.

       第二十九条  公益性单位应当自觉接受财政部门的监督检查,如实反映情况,提供有关资料,不得隐瞒情况、弄虚作假或者拒绝、阻碍监督检查。

  Article 30   If an public welfare entity collects and purchases, uses and manages its donation vouchers in violation of the provisions of these Measures, the finance department shall order it to make rectification within a time limit. During the rectification period, the issuance of the donation vouchers of the entity shall be suspended and legal liability shall be pursued in accordance with the provisions of the Regulations on Penalties and Sanctions for Fiscal Violations (Decree No. 427 of the State Council) and other relevant regulations.

       第三十条  违反本办法规定领购、使用、管理捐赠票据的,财政部门应当责令公益性单位限期整改,整改期间暂停核发该单位的捐赠票据,按照《财政违法行为处罚处分条例》(国务院令第427号)等规定追究法律责任。

  Article 31   The finance departments at all levels shall supervise and inspect the use and management of donation vouchers in accordance with the provisions, and shall not abuse their powers, play favoritism and commit irregularities, or collect any fee from the public welfare entities under investigation.

       第三十一条  各级财政部门应当按照规定对捐赠票据使用管理情况进行监督检查，不得滥用职权、徇私舞弊，不得向被查公益性单位收取任何费用。

Chapter 6   Supplementary Provisions

第六章  附则

  Article 32   The provincial finance departments may formulate specific implementation measures based on these Measures and the actual situation of their own regions and submit such measures to the Ministry of Finance for filing.

       第三十二条  省级政府财政部门可以根据本办法,结合本地区实际情况,制定具体实施办法,报财政部备案。

  Article 33   These Measures shall come into force on July 1, 2011.

       第三十三条  本办法自2011年7月1日起施行。