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Article 21 The State shall support the social welfare undertakings set up by the Red Cross Society in conformity with its aims.
第二十一条 国家对红十字会兴办的与其宗旨相符的社会福利事业给予扶持。
Article 22 The Red Cross Society may, for the purpose of extending relief and assistance, solicit contributions.
第二十二条 红十字会为开展救助工作，可以进行募捐活动。
Article 23 The goods and materials donated to the Red Cross Society for the purpose of relief and public welfare undertakings may enjoy the preferential treatment of tax reduction or exemption in accordance with the relevant provisions of the State.
第二十三条 红十字会接受用于救助和公益事业的捐赠物资，按照国家有关规定享受减税、免税的优惠待遇。
Article 24 The Red Cross Society shall establish a system for examining and supervising the use of its funds.
第二十四条 红十字会建立经费审查监督制度。
The Red Cross Society shall use its funds in conformity with its aims.
红十字会的经费使用应当与其宗旨相一致。
The Red Cross Society shall establish a special examination and supervision system for donations from abroad.
红十字会对接受的境外捐赠款物，应当建立专项审查监督制度。
The Red Cross Society shall report to its Council every year on the sources and use of its funds.
红十字会经费的来源和使用情况每年向红十字会理事会报告。
Article 25 The use of the funds of the Red Cross Society shall, in accordance with the provisions of relevant laws and regulations of the State, be subjected to the examination and supervision of the people's government.
第二十五条 红十字会的经费使用情况依照国家有关法律、法规的规定，接受人民政府的检查监督。
Article 26 No organization or individual shall appropriate or misuse the funds or property of the Red Cross Society.
第二十六条 任何组织和个人不得侵占和挪用红十字会的经费和财产。
Article 27 "The Fundamental Principles of the International Red Cross and the Red Crescent Movement" as mentioned in this Law refers to the seven fundamental principles, namely, humanity, impartiality, neutrality, independence, voluntary service, unity and universality, laid down in the Statutes of the International Red Cross and the Red Crescent Movement adopted by the Twenty-fifth Conference of the International Red Cross in Geneva in October 1986.
第二十七条 本法所称"国际红十字和红新月运动确立的基本原则"是指1986年10月日内瓦国际红十字大会第二十五次会议通过的"国际红十字和红新月运动章程"中确立的人道性、公正性、中立性、独立性、志愿服务、统一性和普遍性七项基本原则。
"The Geneva Conventions" as mentioned in this Law refers to the four conventions concluded in Geneva on 12 August 1949 and then acceded to by the People's Republic of China, namely, the Geneva Convention on Amelioration of the Conditions of the Wounded and the Sick in Armed Forces in the Field, the Geneva Convention on Amelioration of the Conditions of the Wounded, the Sick and Shipwrecked Members of Armed Forces, the Geneva Convention on Treatment of Prisoners of War, and the Geneva Convention on Protection of Civilians in Time of War.
本法所称"日内瓦公约"，是指中国加入的于1949年8月12日缔结的日内瓦四公约，即：《改善战地武装部队伤者病者境遇之日内瓦公约》、《改善海上武装部队伤者病者及遇船难者境遇之日内瓦公约》、《关于战浮待遇之日内瓦公约》和《关于战时保护平民之日内瓦公约》。
"The Additional Protocols to the Geneva Conventions as mentioned in this Law refers to the Protocol Additional to the Four Geneva Conventions, concluded on 12 August 1949, Concerning the Protection of Victims in International Armed Conflicts and the Protocol Additional to the Four Geneva Conventions on 12 October 1949, Concerning the Protection of Victims in Non-international Armed Conflicts acceded to by the People's Republic of China on 8 June 1977.
本法所称日内瓦公约"附加议定书"，是指中国加入的于1977年6月8日缔结的《1949年8月12日日内瓦四公约关于保护国际性武装冲突受难者的附加议定书》和《1949年8月12日日内瓦四公约关于保护非国际性武装冲突受难者的附加议定书》。
Article 28 This Law shall come into effect as of the date of its promulgation.
第二十八条 本法自公布之日起施行。
