THE STATE COUNCIL OF THE PEOPLE'S REPUBLIC OF CHINA

Religious Affairs Regulations

Chapter I:  General Provisions

Article 1: These Regulations are formulated in accordance with the Constitution and relevant laws so as to ensure citizens’ freedom of religious belief, maintain harmony among and between religions, maintain social harmony, regulate the administration of religious affairs, and increase the level of legalification in work on religion.

Article 2: Citizens have the freedom of religious belief.

No organization or individual may compel citizens to believe in, or not to believe in, any religion; nor may they discriminate against citizens who believe in any religion (hereinafter referred to as religious citizens) or citizens who do not believe in any religion (hereinafter referred to as non-religious citizens).

Religious citizens and non-religious citizens shall respect each other and co-exist in harmony, and so shall citizens who believe in different religions.

Article 3: The management of religious affairs upholds the principles of protecting what is lawful, prohibiting what is unlawful, suppressing extremism, resisting infiltration, and fighting crime.

Article 4: The State, in accordance with the law, protects normal religious activities,actively guides religion to fit in with socialist society, and safeguards the lawful rights and interests of religious groups, religious schools, religious activity sites and religious citizens.

Religious groups, religious schools, religious activity sites, and religious citizens shall abide by the Constitution, laws, regulations and rules; practice the core socialist values; and preserve the unification of the country, ethnic unity, religious harmony and social stability.

Religion must not be used by any individual or organization to engage in activities that endanger national security, disrupt public order, impair the health of citizens or obstruct the State educational system, as well as other activities that harm State or societal public interests, or citizens’ lawful rights and interests, and other such illegal activities.

Individuals and organizations must not create contradictions and conflicts between different religions, within a single religion, or between religious and non-religious citizens; must not advocate, support, or fund, religious extremism; and must not use religion to undermine ethnic unity, divide the nation or carry out terrorist activities.

Article 5: All religions shall adhere to the principle of independence and self-governance; religious groups, religious schools, and religious activity sites and religious affairs, are not to be controlled by foreign forces.

Religious bodies, religious schools, religious activity sites, and religious professionals are to develop external exchange on the basis of mutual respect, equality, and friendship; other organizations or individuals must not accept any religious conditions in external cooperation or exchange in economic, cultural or other fields.

Article 6: All levels of people's government shall strengthen work on religion, establish and complete mechanisms for work on religion, and ensure the strength of and the necessary conditions for the work.

The religious affairs departments of the people’s governments at the county level or above are to lawfully carry out management of religious affairs that involve State or public interests, and the other departments of the people’s governments at the county level or above are to be responsible for the management of relevant affairs within the scope of their respective functions and duties.

People's governments at the township level shall complete efforts for the management of religious affairs within their own administrative areas. Villagers' committees and residents' committees shall lawfully assist people's governments in managing religious affairs.

All levels of people’s governments shall hear the views of religious groups, religious schools, religious activity sites, and religious citizens, and coordinate the management of religious affairs so as to provide public services to religious groups, religious schools and religious activity sites.


Chapter II: Religious Groups

Article 7: The establishment, modification, or deregistration of a religious group shall be registered in accordance with the relevant State provisions on the management of social groups.

The charters of religious groups shall comply with the relevant State provisions on the management of social groups.

Activities carried out by religious groups in accordance with their charters are protected by law.

Article 8: Religious groups have the following functions:

(1) assisting the people's governments in the implementation of laws, regulations,rules, and policies, to preserve the lawful rights and interests of religious citizens;

(2) Guiding religious affairs, formulating a system of rules and supervising their implementation;

(3) engaging in religious cultural study, explaining the religious doctrines and canons, and carrying out the construction of religious ideology;

(4) carrying out religious education and training, cultivating religious professionals, and designating and managing religious professionals;

(5) such other functions as laws, regulations, rules and religious groups' articles of association provide.

Article 9: National religious groups and those of the provinces, autonomous regions, and directly-governed municipalities may, based on the need of their respective religions, select and receive religious students studying overseas in accordance with provisions; other organizations or individuals must not select and accept religious students studying overseas.

Article 10: Religious schools, religious activity sites, and religious professionals shall abide by the rules formulated by religious groups.


Chapter III: Religious Schools

Article 11: Religious schools are established by national religious groups or by the religious groups of provinces, autonomous regions, and directly-governed municipalities. Other organizations or individuals must not establish religious schools.

Article 12: The establishment of religious schools shall be by upon application of the national religious groups to the religious affairs department under the State Council, of application of the religious groups of provinces, autonomous regions, directly-governed municipalities to the departments religious affairs for the people's government of that province, autonomous region, or directly-governed municipalities. The religious affairs departments of provincial, autonomous region, or directly governed municipality people's governments shall make a recommendation within 30 days of receiving the application; and report to the department of religious affairs under the State Council.

The religious affairs department under the State Council shall make a decision to approve or not approve within 60 days of receiving a national religious group's application, or the report materials from the religious affairs departments of people's governments for provinces, autonomous regions, or directly-governed municipalities.

Article 13: Religious schools shall meet the following conditions to be established:

(1) Have clear training objectives, school regulations, and curriculum plans;

(2) Have a source of students that meet the requirements for training;

(3) Have the necessary school funding and stable sources of funds;

(4) Have teaching sites, facilities, and equipment necessary for the pedagogic mission and teaching model;

(5) Have a full-time responsible party for the school, qualified full-time teachers, and internal management organizations.

(6) a reasonable configuration.

Article 14: Religious schools established upon approval may apply to register as legal persons in accordance with relevant provisions.

Article 15: Religious schools shall follow the provisions of article 12 of these regulations in handling changes of their addresses, school names, affiliations, training objectives, education systems, or school sizes, or where merging, dividing, or terminating.

Article 16: Religious schools are to carry out designated systems for verification of teachers' qualifications, review of titles, and giving of degrees; with specific measures separately formulated by the department of religious affairs under the State Council.

Article 17: Religious schools hiring foreign professional staff shall do so after the State Council religious affairs department consents, and go to the department for administration of foreign workers for their area to handle the relevant formalities.

Article 18: Religious groups and temples, Taoist temples, mosques, and churches (hereinafter temples and churches), carrying out religious education and training to cultivate religious professionals where the training period is 3 months or more, shall hall report for review and approval to the religious affairs departments of local people's governments at the districted city level or higher.


Chapter IV: Religious Activity sites

Article 19: Religious activity sites include temples and churches and other fixed locations for religious activity.

Standards for distinguishing temples and churches and other fixed sites for religious premises are to be formulated by the religious affairs departments of provincial, autonomous region, or directly governed municipality people's governments, and reported to the religious affairs department under the State Council to be filed for the record.

Article 20: Religious activity sites shall meet the following conditions to be established:

(1) The purpose of their establishment is not contrary to articles 4 and 5 of this Regulation;

(2) The local religious citizens have need to regularly conduct collective religious activities;

(3) there are religious professionals or other personnel meeting the requirements of the religion who intend to preside over the religious activities;

(4) have the necessary funds from legal sources and channels;

(5) Have a reasonable configuration meeting the requirements of urban and rural planning, and not impeding the ordinary lives and production of surrounding units and residents.

Article 21: In preparation for the establishment of a religious activity site, religious groups are to submit applications to the religious affairs department of the county-level people's governments for the area where the religious activity site will be. Within 30 days of religious affairs departments of county-level people's governments receiving an application; they shall report to the religious affairs department of districted cities' people's government.

Religious affairs departments for districted city level people's governments shall, within 30 days of receiving reported materials from a county-level people's governments' religious affairs department, make a decision to approve or reject give approval or reject applications to establish other fixed religious activity sites; where the application is for the establishment of temples and churches, it shall issue verification comments and report to the religious affairs department of the provincial, autonomous region, or directly governed municipality people's government for review and approval.

The religious affairs department of provincial, autonomous region, or directly governed municipality people's governments shall make a decision to approve or not approve within 30 days of receiving the report materials from the religious affairs departments of people's governments for districted cities.

Only after an application for the establishment of a religious activity site has been approved, may preparations to build the religious activity site be handled.

Article 22: After religious activity sites have been approved for preparations and completed construction, they shall apply for registration with the religious affairs department of the county-level people's government for that area. Religious affairs departments of county-level people's governments shall, within 30 days of receiving an application, conduct a review of the religious activity site's management organization and regulatory system, and issue a “Religious Activity Site Registration Certificate”.

Article 23: Religious activity sites meeting the requirements for legal personhood, may register as legal persons with the civil affairs departments upon the consent of an area religious group and reporting to the religious affairs department of a County Level people's government for review and consent.

Article 24: Where religious activity sites terminate or modify the content of their registration, they shall handle the formalities corresponding to the cancellation or modification of registration with the original registration management organ.

Article 25: Religious activity sites shall establishment management organizations and implement democratic management. The members of religious activity sites' management organizations are selected according to democratic consultation, and are reported to that site's registration management organs to be filed for the record.

Article 26: Religious activity sites shall strengthen internal management, and follow relevant laws, regulations and rules to establish and complete systems for the management of personnel, finances, assets, accounting, security, fire protection, protection of relics, health and disease prevention and so forth; and will accept the guidance, supervision and inspection of relevant departments of the local people's government’s

Article 27: Religious affairs departments shall conduct oversight and inspections of religious activity sites' compliance with laws, regulations, and rules; the establishment and implementation of site management systems; the modification of registration matters; as well as religious activities and activities involving foreign entities. Religious activity sites shall accept oversight and inspections from religious affairs departments.

Article 28: Religious goods, crafts, and publications may be sold within religious activity sites.

Article 29: Religious activity sites shall guard against incidents that harm the religious sentiment of religious citizens, undermine ethnic unity, and influence social stability, such as the occurrence of major accidents on the premises or violation of religious taboos.

When the incidents or matters listed in the preceding paragraph occur, religious activity sites shall immediately report them to the religious affairs department of the county-level people's government for that area.

Article 30: Religious groups, temples and churches intending to build large outdoor religious statues shall have provincial, autonomous region, or directly governed municipality religious groups submit an application to the religious affairs department of a provincial, autonomous region, or directly governed municipality people's governments. The religious affairs departments of provincial, autonomous region, or directly governed municipality people's governments shall make a recommendation within 30 days of receiving the application; and report to the department of religious affairs under the State Council.

The religious affairs department under the State Council shall make a decision to approve or not approve within 60 days of receiving a report on the construction of a large outdoor religious statue.

Organizations and individuals other than religious groups, temples and churches must not construct large outdoor religious statues.

The construction of large outdoor religious statues outside of temple and church grounds is prohibited.

Article 31: Relevant units and individuals setting up commercial service outlets, organizing displays and exhibitions, or filming movies and television, and carrying out other activities in religious activity sites, shall first obtain the consent of the religious activity sites.

Article 32: All levels of local people's government shall include the establishment of religious activity sites in their land use plans and urban-rural planning, based on actual needs.

The construction of religious activity sites and large outdoor religious statues shall conform with overall land use plans, urban-rural plans, and relevant laws and regulations such as on engineering, construction and preservation of artifacts.

Article 33: Reconstruction or construction of new buildings in religious activity sites shall be done after approval by the religious affairs department of a local people's government at the county level or above, and then handling formalities such as for planning and construction.

Expansion of religious activity sites, or rebuilding in different locations, should be handled in accordance with the procedures provided in article 21 of these Regulations.

Article 34: Where there are religious activity sites in scenic areas, local people's governments at the county level or above shall coordinate and handle interests and relationships between the religious activity sites and scenic area management organizations, in areas such as gardens, forestry, cultural relics, tourism and so forth, to preserve the lawful rights and interests of religious activity sites, religious professionals, and religious citizens, and to protect normal religious activities.

The planning and construction of scenic areas with religious activity sites as the primary sightseeing attraction, shall be coordinated with the style and environment of the religious activity sites.

Article 35: Where religious citizens need to regularly conduct collective religious activities, but don't possess the conditions for applying to set up religious activity sites, a representative of the religious citizens is to submit an application to the religious affairs department of the county-level people's government, and after the religious affairs department for the county-level people's government solicits the opinions of local religious groups and township-level people's governments, it may designate a temporary activity site for them.

Under the guidance of the religious affairs departments of county-level people's governments, township-level people's governments conduct oversight of activities at temporary activity locations. After they possess the conditions for setting up religious activity sites, reviews, approvals and registration formalities for establishing religious activity sites are to be completed.

Religious activities at temporary activity sites shall comply with the relevant provisions of these Regulations.


Chapter V: Religious Professionals

Article 36: Upon affirmation by a religious group and reporting to the religious affairs department of a people's government at the county level or above to be filed for the record, religious professionals may engage in professional religious activities.

The succession of living Buddhas in Tibetan Buddhism is to be conducted under the guidance of Buddhist groups and in accordance with the religious rites and historical conventions, and is to be reported for approval to the religious affairs department of people’s governments at the provincial level or above or to a people's government at the provincial level or above. The national Catholic national religious group is to report Catholic bishops to the religious affairs department under the State Council to be filed for the record.

Those that have not obtained or have lost religious professional credentials, must not engage in activity as religious professionals.

Article 37: Where religious professionals serve or depart as the chief religious professionals of religious activity sites, upon consent of that religion's religious group, it is to be reported to the religious affairs department of the people’s government at the county level or above for the record.

Article 38: Religious professionals presiding over religious activities, conducting religious ceremonies, sorting religious scriptures and conducting of religious and cultural research, and carrying out public interest charitable activities and other such activities, are protected by law.

Article 39: Religious professionals lawfully participate in social security and enjoy the corresponding rights. Religious groups, religious schools, and religious activity sites shall handle social insurance registration for religious professionals in accordance with provisions.


Chapter VI: Religious Activities

Article 40: Collective religious activities of religious citizens shall , in general, be held at religious activity sites, be organized by religious activity sites, religious groups, or religious school organizations; and be presided over by religious professionals or other persons meeting the requirements of that religion's rules; and conducted according to religious doctrines and canons.

Article 41: Non-religious groups, non-religious schools, non-religious activity sites,or non-designated temporary activity sites must not hold religious activities, must not accept religious donations.

Non-religious groups, non-religious schools, and non-religious activity sites, must not carry out religious training and must not organize citizens leaving the country to participate in religious training, meetings, activities and so forth.

Article 42: Where a large-scale religious activity, which crosses-provinces, autonomous regions and directly governed municipalities is held that is beyond the accommodation capacity of a religious activity site, or where a large-scale religious activity is to be held outside a religious activities site, the religious group, church or temple sponsoring the activity shall, 30 days before the activity is to be held, submit an application to the religious affairs department of the people’s government for the province, autonomous region or municipality The religious affairs department of the people’s government for districted cities shall, within 15 days from the date of receiving an application, is to make a decision of approval or disapproval after soliciting the opinions of the public security organs for that level of people's government. Where a decision to approve is made, the approving organ is to record it with the provincial level people's government's religious affairs department.

Large-scale religious activities shall, as required indicated in the written notification of approval, to proceed in accordance with religious rites and rituals, and must not violate the relevant provisions of Articles 4 and 5 of these Regulations. The sponsoring religious group or church or temple shall employ effective measures to prevent the occurrence of accidents and guarantee that large-scale religious activities are conducted safely and orderly. The township-level people’s government and the relevant departments of the local people’s government at the county level or above for the place where such large-scale religious activities are to be held shall, within the limits of their respective functions and duties, carry out the necessary management and guidance.

Article 43: The national Islamic religious group is responsible for the making of hajj abroad by Chinese citizens who believe in Islam.

Article 44: It is prohibited to proselytize, hold religious activities, establish religious organizations, or set up religious activity sites in schools or educational bodies other than religious schools.

Article 45: Religious groups, religious schools, and churches and temples may, in accordance with the relevant national provisions, compile and distribute internal religious informational publications. Religious publications for public distribution are to be handled in accordance with the relevant national provisions on the administration of publications.

Publications involving religious contents shall comply with laws and regulations on the administration of publications, and must not contain the following content:

(1) that which undermines the harmonious co-existence between religious and non-religious citizens;

(2) that which undermines the harmony between different religions or within a religion;

(3) that which discriminates against or insults religious or non-religious citizens;

(4) that which advocate religious extremism;

(5) that which contravenes the principle of religions' independence and self-governance.

Article 46: Religious publications or printed matter that exceeds personal use and reasonable quantities brought into the mainland, or otherwise imported, shall be handled in accordance with relevant state regulations.

Article 47: Engagement in internet religious information services shall be upon the review and consent of the religious affairs department for a people's governments at the provincial level or above, and handle it in accordance with the relevant state provisions on internet information services management.

Article 48: Information on internet religious information services shall comply with relevant laws, regulations,and rule' relevant provisions on the management of religious affairs.

Internet religious information services' content must not violate the provisions of paragraph 2 of article 45 of these Regulations.


Chapter VII: Religious Assets

Article 49: Religious groups, religious schools, and religious activity sites follow laws and relevant state provisions to manage and use assets that they lawfully occupy and that are collectively owned assets belonging to the State; and enjoy ownership or other property rights with regards to other lawful assets in accordance with law.

Article 50: Religious groups', religious schools' , and religious activity sites' lawful use of land; lawful ownership or use of buildings, structures, and facilities, as well as of other lawful assets and proceeds; are protected by law.

The lawful assets of a religious groups, religious schools or religious activities sites must not be encroached upon, plundered, privately divided, damaged, or, illegally sealed up, seized, frozen, confiscated or disposed of by any organization or individual, and cultural relics possessed or used by religious groups, religious schools, or religious activities sites must not be damaged.

Article 51: Immovable property such as the houses owned and the land used by religious groups, religious schools, or religious activities sites shall be registered on application with the real estate registration institution for the people’s government at the county level or above in accordance with law, and be granted a real estate ownership certificate; where the property rights are modified or transferred, the formalities for alteration or transfer of registration shall be promptly handled

When altering or transferring the land-use rights of a religious group, religious school, or a religious activities site, the real estate registration institutions shall solicit the opinions of the religious affairs department of the people’s government at the same level.

Article 52: Religious groups, religious schools, and religious activity sites are non-profit organizations; their assets and income shall be used in activities consistent with their religious purpose and in public interest charitable matters, and they must not distributed.

Article 53: Organizations and individuals that give donations for the construction of religious activity sites do not enjoy ownership or usage rights in the religious activity sites, and must not receive economic benefit from the religious activity sites.

It is prohibited to invest in or contract management of religious activity sites or large-scale outdoor religious statues, and it is prohibited to commercial promotions in the name of religions.

Article 54: The houses and structures used for religious activities by a religious activities site, as well as their accessory houses lived in by religious professionals must not be transferred, mortgaged or used as investments in kind.

Article 55: Where the houses of a religious group, religious school, or a religious activities site need to be demolished due to the needs of the public interest, it shall be done in accordance with the national laws and regulations on demolition of houses. Religious groups, religious schools, or religious activity sites may elect monetary compensation, and may also select exchange of real estate rights or reconstruction.

Article 56: Religious groups, religious schools, religious activity sites, and religious professionals may lawfully initiate public interest charitable endeavors.

Public interest charitable activities must not be used to proselytize by any organization or individual.

Article 57: Religious groups, religious schools or religious activities sites may, in accordance with the relevant national provisions, accept donations from organizations and individuals at home or abroad, which shall be used for the activities that are commensurate with the purpose of the religious group or the religious activities site.

Religious groups, religious schools, and religious activity sites must not accept donations from foreign organizations or individuals that have conditions attached, and where the amount donated exceeds 100,000 RMB; it shall be reported to the religious affairs department of the people's governments at the county level or above for review and approval.

Religious groups, religious schools, and religious activity sites may accept contributions from citizens in accordance with religious custom, but contributions must not be compelled or levied.

Article 58: Religious groups, religious schools or religious activities sites shall implement the national unified systems for finance, assets, and accounting, and report to the religious affairs department of the people’s government at the county level or above for the place where it is located on its income and expenditure, and on the acceptance and use of donations as well, and, in an appropriate way, make such information public to religious citizens. The religious affairs departments shall share relevant information with the relevant departments.

Religious groups, religious schools or religious activities sites shall, in accordance with national systems on finances and accounting, establish and complete systems audits, financial reporting, financial disclosures, and other such systems; and establish and improve financial management bodies, and allot the necessary financial accounting staff to strengthen financial management.

The relevant government departments may organize finance and asset inspections, and audits of religious groups, religious schools, and religious activity sites.

Article 59: Religious groups, religious schools, and religious activity sites shall handle tax registrations for religious professionals in accordance with law.

Religious groups, religious schools, religious activity sites, and religious professionals shall lawfully handle tax declarations, and enjoy tax benefits in accordance with relevant state provisions.

Tax departments shall lawfully implement taxation management for religious groups, religious schools, religious activity sites, and religious professionals.

Article 60: Where religious groups, religious schools, and religious activity sites are deregistered or terminated, an asset liquidation shall be carried out, and assets remaining after the liquidation shall be used for purposes conforming to their religious purpose.


Chapter VIII: Legal Responsibility

Article 61: Where state personnel in the management of religious affairs abuse their authority, play favorites, neglects his duty or commits illegalities for personal gain, they shall be punished in accordance with law; where a crime is constituted, criminal responsibility is pursued in accordance with law.

Article 62: Where citizens are compelled to believe in, or not to believe in religion, or where normal religious activities conducted by a religious group, religious school or a religious activities site are interfered with, the religious affairs department is to order corrections; where there are violations of public security management, public security administrative sanctions are to be given in accordance with law.

Where the lawful rights and interests of a religious group, religious school, religious activities site or a religious citizen are infringed, civil liability is born in accordance with law; where a crime is constituted, criminal responsibility is pursued in accordance with law.

Article 63: Advocating,supporting, or funding religious extremism,or using religion to to harm national security or public safety, undermine ethnic unity, divide the nation,or conduct terrorist activities and separatism or terrorist activities, infringing upon citizens’ rights in their persons and democratic rights, impeding the administration of public order, or encroaching upon public or private property; where a crime is constituted, criminal responsibility is pursued in accordance with law; where no crime is constituted, the relevant competent department are to give administrative punishments in accordance with law; and where losses are caused to citizens, legal persons or other organizations, civil liability in borne in accordance with law.

Where religious groups, religious schools or religious activity sites carry out any of the conduct in the preceding paragraph and the circumstances are serious, the relevant departments shall employ necessary measures to rectify it, and those refusing rectification are to have their registration certificate or establishment permit revoked in accordance with law by the registration management organs or organ that approved establishment.

Article 64: Where there are situations in the course of large scale religious activities that endanger national security or public safety, or seriously undermine public order, the relevant departments are to handle it and give punishments in accordance with laws and regulations; where the primary organizing religious group, temple or church bears responsibility, the registration management organ shall order them to withdraw and change the principle responsible person, and where circumstances are serious, the registration management organs are to revoke registration certificates.

Where large scale religious activities are organized without authorization, the religious affairs department together with the relevant departments are to order that the activities be stopped, and may give a concurrent fine of between 100,000 and 300,000 yuan; and where there are unlawful gains or illegal assets, confiscate them. Of these, where large scale religious activities are organized without authorization by religious groups or religious activity sites, the registration management organs may also order that religious group or religious activity site to withdraw and change the directly responsible management personnel.

Article 65: Where a religious group, religious school, or religious activities site commits any of the following acts, the religious affairs department is to order it to make corrections; where the circumstances are relatively serious, the registration management organ, or organ that that approved establishment, is to order the religious group, religious school, or the religious activities site to dismiss and replace the directly responsible; management personnel and where the circumstances are serious, the registration management organ, or organ that that approved establishment, is to order that daily activities be stopped, that management organizations be reorganized, and a period of rectification; where rectification is refused, the registration certificate or establishment permits are revoked in accordance with law; and where there are unlawful gains or illegal assets, they are to be confiscated:

(1) failing to follow the registration modification or recording formalities;

(2) religious schools violating the requirements of their training objectives, school regulations, and course setup;

(3) religious activities sites violating Article 16 of these Regulations, by failing to formulate relevant management systems, or failing to have management systems meet the requirements;

(4) religious activity sites violating article 54 of these provisions by transferring, mortgaging, or investing buildings, structures and living quarters for religious professionals;

(5) failing to promptly report the occurrence of major accidents or incidents in a religious activities site, and causing serious consequences;

(6) contravening the principle of religions' independence and self-governance in violation of the provisions of Article 5 of these Regulations;

(7) Violating national regulations in accepting domestic or foreign donations;

(8) refusing to accept supervision and management lawfully carried out by the administrative management organs.

Article 66: Where activities in temporary activity sites violate the relevant provisions of these Regulations, the religious affairs department is to order corrections; where the circumstances are serious, they are to order a stop to the activities and revoke the temporary activity site; where there are unlawful gains or illegal assets, they are to be confiscated.

Article 67: Where religious groups, religious schools and religious activity sites violate the relevant management provisions on finances, accounting, assets and taxation, departments of finance, taxation and so forth will give punishments in accordance with the relevant provisions; where the circumstances are serious, upon proposal by the finance and taxation departments, the registration management organs, or organ that approved establishment, are to lawfully revoke registration certificate or establishment permits.

Article 68: Where any publications or internet religious information services involving religious content contain content prohibited by the second paragraph of Article 45 of these Regulations, the relevant departments are to impose administrative punishments upon the relevant responsible units and persons in accordance with law; and where a crime is constituted, criminal responsibility is pursued in accordance with law.

Where internet religious information services are engaged in without authorization or where services are provided exceeding the scope of an approved and recorded project, the relevant departments handle it in accordance with relevant laws and regulations.

Article 69: Where a religious activities site is established without authorization, or where a religious activity sites site that has had its registration revoked or registration certificate cancelled continues to carry out religious activities, or where a religious school is established without authorization, the religious affairs department, together with the relevant departments are to shut it down and confiscate the unlawful gains or illegal assets if any; where the unlawful gains or illegal assets cannot be determined, a fine of up to 50,000 yuan is imposed; the illegal houses or structures, if any, shall be disposed of by the planning and construction departments in accordance with law; and where there is conduct in violation of public security management, a public security administrative sanction is be imposed in accordance with law:

Where a non-religious group, non-religious school, non-religious activity site, or site not designated for temporary activities organizes or holds religious activities or accepts religious donations, the religious affairs department, together with the departments for public security, civil affairs, construction, education, culture, tourism, cultural artifacts, and so forth, will order it to discontinue the activities and will confiscate the unlawful gains and illegal assets, if any; and may give a fine of between one and three times the value of unlawful gains; where it is not possible to determine the unlawful gains,a fine of up to 50,000 RMB is given; and where a crime is constituted, criminal responsibility is pursued in accordance with law.

Article 70: Where, without authorization, religious citizens are organized to leave the mainland to participate in religious trainings, meetings, the hajj or other such activities, or religious education and training is carried out without authorization, the religious affairs department, together with the relevant departments, is to order it to discontinue the activities, may impose a concurrent fine of between 20,000 and 200,000 yuan, and is to confiscate the unlawful gains, if any; where a crime is constituted, criminal responsibility is pursued in accordance with law.

Where there is proselytization, organizing of religious activities, establishment of religious organizations, or establishment of religious activity sites in schools or educational institutions other than religious schools; the organ of review and approval or other relevant departments are to order corrections to be made within a certain time and give warnings; where there are unlawful gains, they are to be confiscated; where there circumstances are serious, order that enrollment is to be stopped and cancel education permits; and where a crime is constituted, criminal responsibility is pursued in accordance with law.

Article 71: Where conditions are provided for unlawful religious activities religious activities, the religious affairs departments are to give a warning and confiscate the unlawful gains or illegal assets, if any; where the circumstances are serious, a fine of between 20,000 and 200,000 yuan is to be imposed; where there are illegal buildings or structures, they are to be disposed of by the departments for planning and construction in accordance with law; and where there is conduct in violation of public security management, a public security administrative sanction is be given by in accordance with law.

Article 72: Where these Regulations are violated by constructed large scale outdoor religious statues, the religious affairs department together with the departments for land, planning, construction, tourism and so forth, are to order that work be stopped, and demolished within a set time; and confiscate unlawful gains if any; where circumstances are serious, a fine of between 5-10% of the construction costs is imposed.

Where there is investment in or contracting of operations of religious activity sites or large outdoor religious statues, the religious affairs department together with departments for industry and commerce, planning, construction, and so forth will order corrections and confiscate unlawful gains ; where the circumstances are serious, the registration management organs will revoke the religious activity site's registration certificates, and investigate the responsibility of relevant parties.

Article 73: Where religious professionals exhibit any of the following conduct, the Religious Affairs Department will give a warning, confiscate unlawful gains and confiscate illegal assets; where the circumstances are serious, the Religious Affairs Department will recommend that the relevant religious group, religious school or religious activity sites temporarily stop them from presiding over religious affairs activities or revoke their status as religious professionals; and pursue the responsibility of the relevant religious group, religious school, or religious activity sites' responsible party, and where there is conduct in violation of public security management,e a public security administrative sanction is given in accordance with law; and where a crime is constituted, criminal responsibility is pursued in accordance with law:

(1) advocating, supporting, or funding religious extremism, undermining ethnic unity, dividing the nation, and conducting terrorist activities, or participating in related activities;

(2) accepting domination by external forces, accepting clergy from foreign religious groups or organizations without authorization, as well as otherwise going against the principle of religious independence and self-governance;

(3) Violating national regulations in accepting domestic or foreign donations;

(4) organizing, or presiding over unapproved religious activities held outside of religious activity sites;

(5) other acts in violation of laws, regulations, or rules.

Article 74: Where anyone impersonates religious professionals to carry out illegal acts such as conducting professional religious activities or defrauding funds, the religious affairs departments are to order it that the activities be discontinued; and confiscate the unlawful gains and illegal assets, if any; and give a concurrent fine of up to 10,000 yuan; where there are violations of public security, public security administrative sanctions are given in accordance with law; and where a crime is constituted, criminal responsibility is pursued in accordance with law.

Article 75: Where anyone is dissatisfied with administrative acts taken by the religious affairs departments, they may lawfully apply for an administrative reconsideration; where dissatisfied with the decision of the administrative reconsideration, they may lawfully raise an administrative lawsuit.


Chapter IX: Supplementary Provisions

Article 76: Religious exchanges between the mainland and Hong Kong SAR, Macao SAR, and Taiwan, are handled in accordance with relevant laws, administrative regulations, and relevant national provisions.

Article 77: This Regulation shall become effective on February 1, 2018.



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中华人民共和国国务院令

第686号


《宗教事务条例》已经2017年6月14日国务院第176次常务会议修订通过，现将修订后的《宗教事务条例》公布，自2018年2月1日起施行。

总 理 李克强

2017年8月26日



宗 教 事 务 条 例

（2004年11月30日中华人民共和国国务院令第426号公

布 2017年6月14日国务院第176次常务会议修订通过）


第一章  总    则


第一条 为了保障公民宗教信仰自由，维护宗教和睦与社会和谐，规范宗教事务管理，提高宗教工作法治化水平，根据宪法和有关法律，制定本条例。

第二条 公民有宗教信仰自由。

任何组织或者个人不得强制公民信仰宗教或者不信仰宗教，不得歧视信仰宗教的公民（以下称信教公民）或者不信仰宗教的公民（以下称不信教公民）。

信教公民和不信教公民、信仰不同宗教的公民应当相互尊重、和睦相处。

第三条 宗教事务管理坚持保护合法、制止非法、遏制极端、抵御渗透、打击犯罪的原则。

第四条 国家依法保护正常的宗教活动，积极引导宗教与社会主义社会相适应，维护宗教团体、宗教院校、宗教活动场所和信教公民的合法权益。

宗教团体、宗教院校、宗教活动场所和信教公民应当遵守宪法、法律、法规和规章，践行社会主义核心价值观，维护国家统一、民族团结、宗教和睦与社会稳定。

任何组织或者个人不得利用宗教进行危害国家安全、破坏社会秩序、损害公民身体健康、妨碍国家教育制度，以及其他损害国家利益、社会公共利益和公民合法权益等违法活动。

任何组织或者个人不得在不同宗教之间、同一宗教内部以及信教公民与不信教公民之间制造矛盾与冲突，不得宣扬、支持、资助宗教极端主义，不得利用宗教破坏民族团结、分裂国家和进行恐怖活动。

第五条 各宗教坚持独立自主自办的原则，宗教团体、宗教院校、宗教活动场所和宗教事务不受外国势力的支配。

宗教团体、宗教院校、宗教活动场所、宗教教职人员在相互尊重、平等、友好的基础上开展对外交往；其他组织或者个人在对外经济、文化等合作、交流活动中不得接受附加的宗教条件。

第六条 各级人民政府应当加强宗教工作，建立健全宗教工作机制，保障工作力量和必要的工作条件。

县级以上人民政府宗教事务部门依法对涉及国家利益和社会公共利益的宗教事务进行行政管理，县级以上人民政府其他有关部门在各自职责范围内依法负责有关的行政管理工作。

乡级人民政府应当做好本行政区域的宗教事务管理工作。村民委员会、居民委员会应当依法协助人民政府管理宗教事务。

各级人民政府应当听取宗教团体、宗教院校、宗教活动场所和信教公民的意见，协调宗教事务管理工作，为宗教团体、宗教院校和宗教活动场所提供公共服务。


第二章 宗教团体


第七条 宗教团体的成立、变更和注销，应当依照国家社会团体管理的有关规定办理登记。

宗教团体章程应当符合国家社会团体管理的有关规定。

宗教团体按照章程开展活动，受法律保护。

第八条 宗教团体具有下列职能：

（一）协助人民政府贯彻落实法律、法规、规章和政策，维护信教公民的合法权益；

（二）指导宗教教务，制定规章制度并督促落实；

（三）从事宗教文化研究，阐释宗教教义教规，开展宗教思想建设；

（四）开展宗教教育培训，培养宗教教职人员，认定、管理宗教教职人员；

（五）法律、法规、规章和宗教团体章程规定的其他职能。

第九条 全国性宗教团体和省、自治区、直辖市宗教团体可以根据本宗教的需要按照规定选派和接收宗教留学人员，其他任何组织或者个人不得选派和接收宗教留学人员。

第十条 宗教院校、宗教活动场所和宗教教职人员应当遵守宗教团体制定的规章制度。


第三章 宗教院校


第十一条 宗教院校由全国性宗教团体或者省、自治区、直辖市宗教团体设立。其他任何组织或者个人不得设立宗教院校。

第十二条 设立宗教院校，应当由全国性宗教团体向国务院宗教事务部门提出申请，或者由省、自治区、直辖市宗教团体向拟设立的宗教院校所在地的省、自治区、直辖市人民政府宗教事务部门提出申请。省、自治区、直辖市人民政府宗教事务部门应当自收到申请之日起30日内提出意见，报国务院宗教事务部门审批。

国务院宗教事务部门应当自收到全国性宗教团体的申请或者省、自治区、直辖市人民政府宗教事务部门报送的材料之日起60日内，作出批准或者不予批准的决定。

第十三条 设立宗教院校，应当具备下列条件：

（一）有明确的培养目标、办学章程和课程设置计划；

（二）有符合培养条件的生源；

（三）有必要的办学资金和稳定的经费来源；

（四）有教学任务和办学规模所必需的教学场所、设施设备；

（五）有专职的院校负责人、合格的专职教师和内部管理组织；

（六）布局合理。

第十四条 经批准设立的宗教院校，可以按照有关规定申请法人登记。

第十五条 宗教院校变更校址、校名、隶属关系、培养目标、学制、办学规模等以及合并、分设和终止，应当按照本条例第十二条规定的程序办理。

第十六条 宗教院校实行特定的教师资格认定、职称评审聘任和学生学位授予制度，具体办法由国务院宗教事务部门另行制定。

第十七条 宗教院校聘用外籍专业人员，应当经国务院宗教事务部门同意后，到所在地外国人工作管理部门办理相关手续。

第十八条 宗教团体和寺院、宫观、清真寺、教堂（以下称寺观教堂）开展培养宗教教职人员、学习时间在3个月以上的宗教教育培训，应当报设区的市级以上地方人民政府宗教事务部门审批。


第四章 宗教活动场所


第十九条 宗教活动场所包括寺观教堂和其他固定宗教活动处所。

寺观教堂和其他固定宗教活动处所的区分标准由省、自治区、直辖市人民政府宗教事务部门制定，报国务院宗教事务部门备案。

第二十条 设立宗教活动场所，应当具备下列条件：

（一）设立宗旨不违背本条例第四条、第五条的规定；

（二）当地信教公民有经常进行集体宗教活动的需要；

（三）有拟主持宗教活动的宗教教职人员或者符合本宗教规定的其他人员；

（四）有必要的资金，资金来源渠道合法；

（五）布局合理，符合城乡规划要求，不妨碍周围单位和居民的正常生产、生活。

第二十一条 筹备设立宗教活动场所，由宗教团体向拟设立的宗教活动场所所在地的县级人民政府宗教事务部门提出申请。县级人民政府宗教事务部门应当自收到申请之日起30日内提出审核意见，报设区的市级人民政府宗教事务部门。

设区的市级人民政府宗教事务部门应当自收到县级人民政府宗教事务部门报送的材料之日起30日内，对申请设立其他固定宗教活动处所的，作出批准或者不予批准的决定；对申请设立寺观教堂的，提出审核意见，报省、自治区、直辖市人民政府宗教事务部门审批。

省、自治区、直辖市人民政府宗教事务部门应当自收到设区的市级人民政府宗教事务部门报送的材料之日起30日内，作出批准或者不予批准的决定。

宗教活动场所的设立申请获批准后，方可办理该宗教活动场所的筹建事项。

第二十二条 宗教活动场所经批准筹备并建设完工后，应当向所在地的县级人民政府宗教事务部门申请登记。县级人民政府宗教事务部门应当自收到申请之日起30日内对该宗教活动场所的管理组织、规章制度建设等情况进行审核，对符合条件的予以登记，发给《宗教活动场所登记证》。

第二十三条 宗教活动场所符合法人条件的，经所在地宗教团体同意，并报县级人民政府宗教事务部门审查同意后，可以到民政部门办理法人登记。

第二十四条 宗教活动场所终止或者变更登记内容的，应当到原登记管理机关办理相应的注销或者变更登记手续。

第二十五条 宗教活动场所应当成立管理组织，实行民主管理。宗教活动场所管理组织的成员，经民主协商推选，并报该场所的登记管理机关备案。

第二十六条 宗教活动场所应当加强内部管理，依照有关法律、法规、规章的规定，建立健全人员、财务、资产、会计、治安、消防、文物保护、卫生防疫等管理制度，接受当地人民政府有关部门的指导、监督、检查。

第二十七条 宗教事务部门应当对宗教活动场所遵守法律、法规、规章情况，建立和执行场所管理制度情况，登记项目变更情况，以及宗教活动和涉外活动情况进行监督检查。宗教活动场所应当接受宗教事务部门的监督检查。

第二十八条 宗教活动场所内可以经销宗教用品、宗教艺术品和宗教出版物。

第二十九条 宗教活动场所应当防范本场所内发生重大事故或者发生违犯宗教禁忌等伤害信教公民宗教感情、破坏民族团结、影响社会稳定的事件。

发生前款所列事故或者事件时，宗教活动场所应当立即报告所在地的县级人民政府宗教事务部门。

第三十条 宗教团体、寺观教堂拟在寺观教堂内修建大型露天宗教造像，应当由省、自治区、直辖市宗教团体向省、自治区、直辖市人民政府宗教事务部门提出申请。省、自治区、直辖市人民政府宗教事务部门应当自收到申请之日起30日内提出意见，报国务院宗教事务部门审批。

国务院宗教事务部门应当自收到修建大型露天宗教造像报告之日起60日内，作出批准或者不予批准的决定。

宗教团体、寺观教堂以外的组织以及个人不得修建大型露天宗教造像。

禁止在寺观教堂外修建大型露天宗教造像。

第三十一条 有关单位和个人在宗教活动场所内设立商业服务网点、举办陈列展览、拍摄电影电视片和开展其他活动，应当事先征得该宗教活动场所同意。

第三十二条 地方各级人民政府应当根据实际需要，将宗教活动场所建设纳入土地利用总体规划和城乡规划。

宗教活动场所、大型露天宗教造像的建设应当符合土地利用总体规划、城乡规划和工程建设、文物保护等有关法律、法规。

第三十三条 在宗教活动场所内改建或者新建建筑物，应当经所在地县级以上地方人民政府宗教事务部门批准后，依法办理规划、建设等手续。

宗教活动场所扩建、异地重建的，应当按照本条例第二十一条规定的程序办理。

第三十四条 景区内有宗教活动场所的，其所在地的县级以上地方人民政府应当协调、处理宗教活动场所与景区管理组织及园林、林业、文物、旅游等方面的利益关系，维护宗教活动场所、宗教教职人员和信教公民的合法权益，保护正常的宗教活动。

以宗教活动场所为主要游览内容的景区的规划建设，应当与宗教活动场所的风格、环境相协调。

第三十五条 信教公民有进行经常性集体宗教活动需要，尚不具备条件申请设立宗教活动场所的，由信教公民代表向县级人民政府宗教事务部门提出申请，县级人民政府宗教事务部门征求所在地宗教团体和乡级人民政府意见后，可以为其指定临时活动地点。

在县级人民政府宗教事务部门指导下，所在地乡级人民政府对临时活动地点的活动进行监管。具备设立宗教活动场所条件后，办理宗教活动场所设立审批和登记手续。

临时活动地点的宗教活动应当符合本条例的相关规定。


第五章 宗教教职人员


第三十六条 宗教教职人员经宗教团体认定，报县级以上人民政府宗教事务部门备案，可以从事宗教教务活动。

藏传佛教活佛传承继位，在佛教团体的指导下，依照宗教仪轨和历史定制办理，报省级以上人民政府宗教事务部门或者省级以上人民政府批准。天主教的主教由天主教的全国性宗教团体报国务院宗教事务部门备案。

未取得或者已丧失宗教教职人员资格的，不得以宗教教职人员的身份从事活动。

第三十七条 宗教教职人员担任或者离任宗教活动场所主要教职，经本宗教的宗教团体同意后，报县级以上人民政府宗教事务部门备案。

第三十八条 宗教教职人员主持宗教活动、举行宗教仪式、从事宗教典籍整理、进行宗教文化研究、开展公益慈善等活动，受法律保护。

第三十九条 宗教教职人员依法参加社会保障并享有相关权利。宗教团体、宗教院校、宗教活动场所应当按照规定为宗教教职人员办理社会保险登记。


第六章 宗教活动


第四十条 信教公民的集体宗教活动，一般应当在宗教活动场所内举行，由宗教活动场所、宗教团体或者宗教院校组织，由宗教教职人员或者符合本宗教规定的其他人员主持，按照教义教规进行。

第四十一条 非宗教团体、非宗教院校、非宗教活动场所、非指定的临时活动地点不得组织、举行宗教活动，不得接受宗教性的捐赠。

非宗教团体、非宗教院校、非宗教活动场所不得开展宗教教育培训，不得组织公民出境参加宗教方面的培训、会议、活动等。

第四十二条 跨省、自治区、直辖市举行超过宗教活动场所容纳规模的大型宗教活动，或者在宗教活动场所外举行大型宗教活动，应当由主办的宗教团体、寺观教堂在拟举行日的30日前，向大型宗教活动举办地的设区的市级人民政府宗教事务部门提出申请。设区的市级人民政府宗教事务部门应当自受理之日起15日内，在征求本级人民政府公安机关意见后，作出批准或者不予批准的决定。作出批准决定的，由批准机关向省级人民政府宗教事务部门备案。

大型宗教活动应当按照批准通知书载明的要求依宗教仪轨进行，不得违反本条例第四条、第五条的有关规定。主办的宗教团体、寺观教堂应当采取有效措施防止意外事故的发生，保证大型宗教活动安全、有序进行。大型宗教活动举办地的乡级人民政府和县级以上地方人民政府有关部门应当依据各自职责实施必要的管理和指导。

第四十三条 信仰伊斯兰教的中国公民前往国外朝觐，由伊斯兰教全国性宗教团体负责组织。

第四十四条 禁止在宗教院校以外的学校及其他教育机构传教、举行宗教活动、成立宗教组织、设立宗教活动场所。

第四十五条 宗教团体、宗教院校和寺观教堂按照国家有关规定可以编印、发送宗教内部资料性出版物。出版公开发行的宗教出版物，按照国家出版管理的规定办理。

涉及宗教内容的出版物，应当符合国家出版管理的规定，并不得含有下列内容：

（一）破坏信教公民与不信教公民和睦相处的；

（二）破坏不同宗教之间和睦以及宗教内部和睦的；

（三）歧视、侮辱信教公民或者不信教公民的；

（四）宣扬宗教极端主义的；

（五）违背宗教的独立自主自办原则的。

第四十六条 超出个人自用、合理数量的宗教类出版物及印刷品进境，或者以其他方式进口宗教类出版物及印刷品，应当按照国家有关规定办理。

第四十七条 从事互联网宗教信息服务，应当经省级以上人民政府宗教事务部门审核同意后，按照国家互联网信息服务管理有关规定办理。

第四十八条 互联网宗教信息服务的内容应当符合有关法律、法规、规章和宗教事务管理的相关规定。

互联网宗教信息服务的内容，不得违反本条例第四十五条第二款的规定。


第七章 宗教财产


第四十九条 宗教团体、宗教院校、宗教活动场所对依法占有的属于国家、集体所有的财产，依照法律和国家有关规定管理和使用；对其他合法财产，依法享有所有权或者其他财产权利。

第五十条 宗教团体、宗教院校、宗教活动场所合法使用的土地，合法所有或者使用的房屋、构筑物、设施，以及其他合法财产、收益，受法律保护。

任何组织或者个人不得侵占、哄抢、私分、损毁或者非法查封、扣押、冻结、没收、处分宗教团体、宗教院校、宗教活动场所的合法财产，不得损毁宗教团体、宗教院校、宗教活动场所占有、使用的文物。

第五十一条 宗教团体、宗教院校、宗教活动场所所有的房屋和使用的土地等不动产，应当依法向县级以上地方人民政府不动产登记机构申请不动产登记，领取不动产权证书；产权变更、转移的，应当及时办理变更、转移登记。

涉及宗教团体、宗教院校、宗教活动场所土地使用权变更或者转移时，不动产登记机构应当征求本级人民政府宗教事务部门的意见。

第五十二条 宗教团体、宗教院校、宗教活动场所是非营利性组织，其财产和收入应当用于与其宗旨相符的活动以及公益慈善事业，不得用于分配。

第五十三条 任何组织或者个人捐资修建宗教活动场所，不享有该宗教活动场所的所有权、使用权，不得从该宗教活动场所获得经济收益。

禁止投资、承包经营宗教活动场所或者大型露天宗教造像，禁止以宗教名义进行商业宣传。

第五十四条 宗教活动场所用于宗教活动的房屋、构筑物及其附属的宗教教职人员生活用房不得转让、抵押或者作为实物投资。

第五十五条 为了公共利益需要，征收宗教团体、宗教院校或者宗教活动场所房屋的，应当按照国家房屋征收的有关规定执行。宗教团体、宗教院校或者宗教活动场所可以选择货币补偿，也可以选择房屋产权调换或者重建。

第五十六条 宗教团体、宗教院校、宗教活动场所、宗教教职人员可以依法兴办公益慈善事业。

任何组织或者个人不得利用公益慈善活动传教。

第五十七条 宗教团体、宗教院校、宗教活动场所可以按照国家有关规定接受境内外组织和个人的捐赠，用于与其宗旨相符的活动。

宗教团体、宗教院校、宗教活动场所不得接受境外组织和个人附带条件的捐赠，接受捐赠金额超过10万元的，应当报县级以上人民政府宗教事务部门审批。

宗教团体、宗教院校、宗教活动场所可以按照宗教习惯接受公民的捐赠，但不得强迫或者摊派。

第五十八条 宗教团体、宗教院校、宗教活动场所应当执行国家统一的财务、资产、会计制度，向所在地的县级以上人民政府宗教事务部门报告财务状况、收支情况和接受、使用捐赠情况，接受其监督管理，并以适当方式向信教公民公布。宗教事务部门应当与有关部门共享相关管理信息。

宗教团体、宗教院校、宗教活动场所应当按照国家有关财务、会计制度，建立健全会计核算、财务报告、财务公开等制度，建立健全财务管理机构，配备必要的财务会计人员，加强财务管理。

政府有关部门可以组织对宗教团体、宗教院校、宗教活动场所进行财务、资产检查和审计。

第五十九条 宗教团体、宗教院校、宗教活动场所应当依法办理税务登记。

宗教团体、宗教院校、宗教活动场所和宗教教职人员应当依法办理纳税申报，按照国家有关规定享受税收优惠。

税务部门应当依法对宗教团体、宗教院校、宗教活动场所和宗教教职人员实施税收管理。

第六十条 宗教团体、宗教院校、宗教活动场所注销或者终止的，应当进行财产清算，清算后的剩余财产应当用于与其宗旨相符的事业。


第八章 法律责任


第六十一条 国家工作人员在宗教事务管理工作中滥用职权、玩忽职守、徇私舞弊，应当给予处分的，依法给予处分；构成犯罪的，依法追究刑事责任。

第六十二条 强制公民信仰宗教或者不信仰宗教，或者干扰宗教团体、宗教院校、宗教活动场所正常的宗教活动的，由宗教事务部门责令改正；有违反治安管理行为的，依法给予治安管理处罚。

侵犯宗教团体、宗教院校、宗教活动场所和信教公民合法权益的，依法承担民事责任；构成犯罪的，依法追究刑事责任。

第六十三条 宣扬、支持、资助宗教极端主义，或者利用宗教进行危害国家安全、公共安全，破坏民族团结、分裂国家和恐怖活动，侵犯公民人身权利、民主权利，妨害社会管理秩序，侵犯公私财产等违法活动，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，由有关部门依法给予行政处罚；对公民、法人或者其他组织造成损失的，依法承担民事责任。

宗教团体、宗教院校或者宗教活动场所有前款行为，情节严重的，有关部门应当采取必要的措施对其进行整顿，拒不接受整顿的，由登记管理机关或者批准设立机关依法吊销其登记证书或者设立许可。

第六十四条 大型宗教活动过程中发生危害国家安全、公共安全或者严重破坏社会秩序情况的，由有关部门依照法律、法规进行处置和处罚；主办的宗教团体、寺观教堂负有责任的，由登记管理机关责令其撤换主要负责人，情节严重的，由登记管理机关吊销其登记证书。

擅自举行大型宗教活动的，由宗教事务部门会同有关部门责令停止活动，可以并处10万元以上30万元以下的罚款；有违法所得、非法财物的，没收违法所得和非法财物。其中，大型宗教活动是宗教团体、宗教活动场所擅自举办的，登记管理机关还可以责令该宗教团体、宗教活动场所撤换直接负责的主管人员。

第六十五条 宗教团体、宗教院校、宗教活动场所有下列行为之一的，由宗教事务部门责令改正；情节较重的，由登记管理机关或者批准设立机关责令该宗教团体、宗教院校、宗教活动场所撤换直接负责的主管人员；情节严重的，由登记管理机关或者批准设立机关责令停止日常活动，改组管理组织，限期整改，拒不整改的，依法吊销其登记证书或者设立许可；有违法所得、非法财物的，予以没收：

（一）未按规定办理变更登记或者备案手续的；

（二）宗教院校违反培养目标、办学章程和课程设置要求的；

（三）宗教活动场所违反本条例第二十六条规定，未建立有关管理制度或者管理制度不符合要求的；

（四）宗教活动场所违反本条例第五十四条规定，将用于宗教活动的房屋、构筑物及其附属的宗教教职人员生活用房转让、抵押或者作为实物投资的；

（五）宗教活动场所内发生重大事故、重大事件未及时报告，造成严重后果的；

（六）违反本条例第五条规定，违背宗教的独立自主自办原则的；

（七）违反国家有关规定接受境内外捐赠的；

（八）拒不接受行政管理机关依法实施的监督管理的。

第六十六条 临时活动地点的活动违反本条例相关规定的，由宗教事务部门责令改正；情节严重的，责令停止活动，撤销该临时活动地点；有违法所得、非法财物的，予以没收。

第六十七条 宗教团体、宗教院校、宗教活动场所违反国家有关财务、会计、资产、税收管理规定的，由财政、税务等部门依据相关规定进行处罚；情节严重的，经财政、税务部门提出，由登记管理机关或者批准设立机关吊销其登记证书或者设立许可。

第六十八条 涉及宗教内容的出版物或者互联网宗教信息服务有本条例第四十五条第二款禁止内容的，由有关部门对相关责任单位及人员依法给予行政处罚；构成犯罪的，依法追究刑事责任。

擅自从事互联网宗教信息服务或者超出批准或备案项目提供服务的，由有关部门根据相关法律、法规处理。

第六十九条 擅自设立宗教活动场所的，宗教活动场所已被撤销登记或者吊销登记证书仍然进行宗教活动的，或者擅自设立宗教院校的，由宗教事务部门会同有关部门予以取缔，有违法所得、非法财物的，没收违法所得和非法财物，违法所得无法确定的，处5万元以下的罚款；有违法房屋、构筑物的，由规划、建设等部门依法处理；有违反治安管理行为的，依法给予治安管理处罚。

非宗教团体、非宗教院校、非宗教活动场所、非指定的临时活动地点组织、举行宗教活动，接受宗教性捐赠的，由宗教事务部门会同公安、民政、建设、教育、文化、旅游、文物等有关部门责令停止活动；有违法所得、非法财物的，没收违法所得和非法财物，可以并处违法所得1倍以上3倍以下的罚款；违法所得无法确定的，处5万元以下的罚款；构成犯罪的，依法追究刑事责任。

第七十条 擅自组织公民出境参加宗教方面的培训、会议、朝觐等活动的，或者擅自开展宗教教育培训的，由宗教事务部门会同有关部门责令停止活动，可以并处2万元以上20万元以下的罚款；有违法所得的，没收违法所得；构成犯罪的，依法追究刑事责任。

在宗教院校以外的学校及其他教育机构传教、举行宗教活动、成立宗教组织、设立宗教活动场所的，由其审批机关或者其他有关部门责令限期改正并予以警告；有违法所得的，没收违法所得；情节严重的，责令停止招生、吊销办学许可；构成犯罪的，依法追究刑事责任。

第七十一条 为违法宗教活动提供条件的，由宗教事务部门给予警告，有违法所得、非法财物的，没收违法所得和非法财物，情节严重的，并处2万元以上20万元以下的罚款；有违法房屋、构筑物的，由规划、建设等部门依法处理；有违反治安管理行为的，依法给予治安管理处罚。

第七十二条 违反本条例规定修建大型露天宗教造像的，由宗教事务部门会同国土、规划、建设、旅游等部门责令停止施工，限期拆除，有违法所得的，没收违法所得；情节严重的，并处造像建设工程造价百分之五以上百分之十以下的罚款。

投资、承包经营宗教活动场所或者大型露天宗教造像的，由宗教事务部门会同工商、规划、建设等部门责令改正，并没收违法所得；情节严重的，由登记管理机关吊销该宗教活动场所的登记证书，并依法追究相关人员的责任。

第七十三条 宗教教职人员有下列行为之一的，由宗教事务部门给予警告，没收违法所得和非法财物；情节严重的，由宗教事务部门建议有关宗教团体、宗教院校或者宗教活动场所暂停其主持教务活动或者取消其宗教教职人员身份，并追究有关宗教团体、宗教院校或者宗教活动场所负责人的责任；有违反治安管理行为的，依法给予治安管理处罚；构成犯罪的，依法追究刑事责任：

（一）宣扬、支持、资助宗教极端主义，破坏民族团结、分裂国家和进行恐怖活动或者参与相关活动的；

（二）受境外势力支配，擅自接受境外宗教团体或者机构委任教职，以及其他违背宗教的独立自主自办原则的；

（三）违反国家有关规定接受境内外捐赠的；

（四）组织、主持未经批准的在宗教活动场所外举行的宗教活动的；

（五）其他违反法律、法规、规章的行为。

第七十四条 假冒宗教教职人员进行宗教活动或者骗取钱财等违法活动的，由宗教事务部门责令停止活动；有违法所得、非法财物的，没收违法所得和非法财物，并处1万元以下的罚款；有违反治安管理行为的，依法给予治安管理处罚；构成犯罪的，依法追究刑事责任。

第七十五条 对宗教事务部门的行政行为不服的，可以依法申请行政复议；对行政复议决定不服的，可以依法提起行政诉讼。


第九章 附 则


第七十六条 内地与香港特别行政区、澳门特别行政区和台湾地区进行宗教交往，按照法律、行政法规和国家有关规定办理。

第七十七条 本条例自2018年2月1日起施行。



source:   http://www.gov.cn/zhengce/content/2017-09/07/content_5223282.htm

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