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Title: 印发《关于对慈善捐赠领域相关主体实施守信联合激励和失信联合惩戒的合作备忘录》的通知 Promulgating Entities:国家发展和改革委员会 中国人民银行 民政部等 Reference number: 发改财金〔2018〕331号 Promulgation Date: 2018-2-11 Expiration date: Source of text: http://www.ndrc.gov.cn/zcfb/zcfbtz/201803/t20180316_879607.html
Memorandum of Understanding on the Implementation of Joint Rewards for the Trustworthy and Joint Discipline Action Against the Untrustworthy in the Field of Charitable Donations
民政部和其他有关部门通过全国信用信息共享平台向签署本备忘录的相关部门提供守信联合激励与失信联合惩戒的名单及相关信息，并按照有关规定动态更新。 同时，在“信用中国”网站、“慈善中国”网站、国家企业信用信息公示系统、民政部门户网站等向社会公布。 各部门从全国信用信息共享平台中获取守信联合激励与失信联合惩戒信息，执行或协助执行本备忘录规定的激励和惩戒措施，定期将联合激励与惩戒实施情况通过该系统反馈给国家发展改革委和民政部。
II. Targets and Measures for Joint Incentives for the Creditworthy
(1) Targets for Joint Incentives
There are two types of target for rewards, the first is charitable organizations registered with the civil affairs departments in accordance with law that have been found and appraised as being a 4A or higher charitable organization (hereinafter "trustworthy charitable organizations"; the second type is natural persons, legal person, or other organizations with a positive record of donations, as well as donors with outstanding contributions in the field of poverty alleviation (hereinafter simply "Trustworthy Donors"). At the same time, targets for joint rewards must be verified as natural persons, legal person or other organizations with positive credit on the national credit information sharing platform, having no negative credit records, and not appear on a blacklist or key scrutiny list.
(2) Incentive measures
8、依法享受税收优惠。 企业发生的公益性捐赠支出，在年度利润总额12%以内的部分，准予在计算应纳税所得额时扣除；超过年度利润总额12%的部分，准予结转以后三年内在计算应纳税所得额时扣除。 （实施单位：税务总局、财政部）
9、作为纳税信用评价的重要外部参考。 (Implementing Unit: State Administration of Taxation)
10、在实施政府性资金项目安排时，同等条件下优先考虑。 (Implementing Units: Ministry of Finance, National Development and Reform Commission)
12、守信捐赠人的纳税信用级别为A级的，可一次领取不超过3个月的增值税发票用量；纳税信用级别为B级的，可一次领取不超过2个月的增值税发票用量。 以上两类纳税人生产经营情况发生变化，需要调整增值税发票用量，手续齐全的，按照规定即时办理。 普通发票用量，税务机关可根据领购单位和个人的经营范围、规模、守信情况，合理确定领购发票数量。 (Implementing Unit: State Administration of Taxation)
（5）享受AEO互认国家或地区海关提供的通关便利措施。 海关企业信用等级为一般信用企业的守信慈善组织或者捐赠人，海关优先对其开展信用培育或提供相关培训。 （实施单位：海关总署）。
(Implementing Unit: State Quality Inspection Administration.)
18、参加政府招标供应土地时，同等条件下优先给予考虑。 (Implementing Units: Ministry of Land and Natural Resources)
20、作为全国性奖励评估、评优表彰重要参考。 (Implementing Units: Civilization Office of the CPCC, State Coucil Office of Poverty Alleviation, All China Federation of Trade Unions, Communist Youth League Central Committee, All China Women's Federation, China Association of Science and technology, and other relevant departments.)
25、鼓励城市交通系统给予购票优惠政策。 (Implementing Units: Ministry of Transport）
III. Joint Disciplinary Action Targets and Measures.
(1) The targets of joint disciplinary action
The targets of joint disciplinary action are natural persons, legal persons, and unincorporated organizations that have exhibited untrustworthy conduct in charitable donation activities. These include: (1) charitable organizations that have been listed by the Ministry of Civil Affairs in List of Untrustworthy Social organizations the with Serious Violations (Hereinafter "untrustworthy social organizations"). (2) The legal representatives and directly responsible persons in charge of the organizations described above. (3) Donors that have been untrustworthy through donations to charitable organizations, and have been held by a people's court to bear responsibility in accordance with law (hereinafter "untrustworthy donors"). (4) Beneficiaries that have been untrustworthy through acceptance of funding from charitable organizations, and have been held by a people's court to bear responsibility in accordance with law (hereinafter "untrustworthy beneficiaries"). (5) natural persons, legal persons, or unincorporated organizations that have been investigated and addressed by the public security organs for posing as a charitable organization, or being a sham charitable organization, and obtaining property by fraud.
(2) Disciplinary Measures
1. Reduce the assessment grade of untrustworthy charitable organizations, and where the circumstances are serious, cancel the valuation grade. (Implementing Unit: Ministry of Civil Affairs)
2. Revoke or restrict qualifications for pre-tax deduction public interest and qualifications for prioritization in government procurement of services and for government incentives. (Implementing Unit: Ministry of Civil Affairs, Ministry of Finance)
3. The responsible persons for untrustworthy charitable organizations are to be under key scrutiny when applying for new charitable organizations, and in management of charitable activities both during and after the fact. (Implementing Unit: Ministry of Civil Affairs, Ministry of Education, Ministry of Culture, Ministry of Environmental Protection Department and other relevant departments)
4. Where donors donate their enterprise's products that do not comply with safety, health, or environmental protections standards, pursue their responsibility for product safety. (Implementation units: State Administration of Industry and Commerce, National Health and Family Planning Commission, State Quality Inspection Administration, The Food and Drug Administration, and other relevant supervisory and management departments)
5. Lawfully restrict their participation as a supplier in government procurement activities. (Implementing Units: Ministry of Finance)
6. Employ restrictive measures such as strict review, reduce the extent of support, or not giving support, when governmental funding support is applied for. (Implementing Units: Ministry of Finance, National Development and Reform Commission)
7. Restrict access to Government Land Provision. (Implementing Units: Ministry of Land and Natural Resources)
8. Lawfully don't accept applications to issue corporate bonds; lawfully restrict the issuance of corporate bond; restrict the registration of non-financial corporate debt financing tools, and follow the work requirements for registered issued to strengthen information disclosure, strengthen mechanisms for investor protection management, preventing relevant risks; make information of serious untrustworthiness an important consideration in stock issuance reviews and in the listing or transfer of small or medium-sized enterprises. (Implementing Units: National Development and Reform Commission, China Securities Regulatory Commission, People's Bank of China)
9. Guide financial institutions to use follow the risk pricing principle to make information related to untrustworthy entities an important consideration for bank credit decision-making and credit and loan management, and increase the property insurance rates for untrustworthy entities. (Implementing Units: People's Bank of China, China Banking Regulatory Commission, Insurance Regulatory Commission)
10. Pay key attention during the supervision during and after the event in acquisitions by listed companies or unlisted public companies. Make their untrustworthy behavior a consideration in oversight and management during and after the fact of a domestic listed company's implementation of an equity incentive plan or making relevant personnel equity incentive recipients. Make their untrustworthy behavior a consideration in the review of major asset reorganizations of unlisted public companies. (Implementing Units: Securities Regulatory Commission)
11. Restrict applications for science and technology support programs, include their serious untrustworthy conduct in their scientific research creditworthiness record, and, on the basis of relevant provisions, suspend review and of their new science and technology program support funding reports.
(Implementing Units: Ministry of Science and Technology)
12. May be considered by relevant units in the course of efforts such as on market supervision and site inspections. (Implementing Units: Ministry of Civil Affairs, State Administration of Industry and Commerce,State Quality Inspection Administration, The Food and Drug Administration)
13. Where untrustworthy entities apply for customs verified enterprise management, verification is not to be given; for those who have already become verified enterprises, lower their enterprise credit level in accordance with provisions. (Implementing Units: General Customs Administration)
14. When untrustworthy entities handle customs operations, strict supervision is implemented for their imports and exports, and verification of their documents, monitoring inspections, processing of trade assurance levies, subsequent audits or statistical oversight inspections are to strengthened. (Implementing Units: General Customs Administration)
15. Used as an important consideration in efforts such as high technology enterprise certification, and approval by inspection authorities. (Implementing Units: Ministry of Science and Technology, State Quality Inspection Administration, and other relevant units)
16. Untrustworthy beneficiaries' information is an important consideration for the determination of subsistence allowances, medical assistance, temporary assistance, and other social assistance;in affordable housing and other such assurances, as well in review of eligibility for assistance and assurances. (Implementing Units: Ministry of Civil Affairs, Ministry of Human Resources and Social Security , and Ministry of Housing and Urban and Rural Development)
17. Situations of untrustworthiness are entered in the Basic Financial Credit Information Databases, to be used as a major consideration in limiting financing or credit. (Implementing Units: People's Bank of China and relevant institutions)
18. Parties to cases applying to the people's courts to compel enforcement, against whom the people's courts lawfully employ measures to restrict highspending in accordance with relevant provisions or who are lawfully entered into the Judgment Defaulters List, restricting their passage on airplanes, soft-sleeper trains, G type trains, and first-class or higher seats on other train types, and other high-sending and spending on activities not essential for livelihood or work. (Implementing Units: Supreme People's Court, Civil Aviation Administration, Railway Corporation and other relevant units)
(19) Restrictions on purchase of vehicles not necessary for business and other spending not necessary for one's livelihood or work.
(Implementing Units: Ministry of Housing and Urban and Rural Development, and other relevant departments)
20. Restrict untrustworthy charitable organizations' engagement in internet information services. (Implementing Units: Ministry of Industry and Information Technology, Ministry of Civil Affairs)
21. Make untrustworthy conduct a consideration in approvals or recording of modifications to securities companies', fund management companies', or futures companies'establishment, equity rights, and actual controller, or private investment fund managers registration, modification of major matter, and other fund recording. Make untrustworthy conduct a consideration in reviews and approvals of private fund sales organizations. Use their untrustworthy conduct as a consideration in approval or recording of directors, supervisors, or senior management, or the responsible persons at branch organizations of securities companies, fund management companies, futures companies, or insurance companies, and in the review of applications for eligibility to engage in securities, funds, or futures operations, and where they are already an entity of persons engaged in securities, funds, or futures operations, they are to be given heightened scrutiny. (Implementing Units: Securities Regulatory Commission, China Insurance Regulatory Commission)
22. Restrict the acquisition of honorary titles and awards, and revoke honorary titles and awards that have already been obtained.. (Implementing Units: Civilization Office of the CPCC, State Coucil Office of Poverty Alleviation, All China Federation of Trade Unions, Communist Youth League Central Committee, All China Women's Federation, China Association of Science and technology, and other relevant departments.)
23. Coordinate with Internet news information services to have the untrustworthy entities' information on untrustworthiness disclosed to the public. (Implementing Unit: State Internet Information Office)
24. Restrict their obtaining qualifications as a certification body, restrict their obtaining certification documents. (Implementing Unit: State Quality Inspection Administration.)
(3) Dynamic Management of Joint Punishments
The Ministry of Civil Affairs and National Development and Reform Commission are to go through the national credit information sharing platform to provide information on entities with responsible for untrustworthiness in the field of charitable donations to the other department and unit signatories to this memorandum, and follow relevant provisions to actively update it. On the basis of their legally-prescribed duties, relevant units are to carryout punishments or lift punishments, in accordance with laws, regulations or relevant provisions. Where the effective period is exceeded, joint disciplinary action in no longer carried out. At the same time, gradually establish mechanisms for periodic reporting on the efficacy of punishments, and on the basis of actual conditions, relevant departments are to give feedback to the National Development and Reform Commission and Ministry of Civil Affairs through the national credit information sharing platform on the state of implementation for joint disciplinary action.
IV. Other Matters
Each department should closely coordinate and actively implement this memorandum, drafting detailed implementation rules and operational processes.
After this memorandum is signed, where relevant laws, regulations, rules or normative documents in a department or an industry are revised or adjusted to be inconsistent with this Memorandum, the revised law, regulation, rule, or normative document is controlling. Specific operational issues in the implementation are to be settled by the departments through consultations.
Appendix Table 1: