举办体育竞赛的收入，应当依法纳税。
Taxes on proceeds from sports contests must be paid according to law.
第二十四条(委托举办)举办人可以自行举办体育竞赛，也可以委托符合规定资格条件的体育机构举办。
Article 24 Commission for sports contests the sponsor may conduct sports contests either in person or by proxy through a duly qualified physical cultural institution.
其他任何单位和个人不得从中提取报酬。其中，举办社会福利募捐性体育竞赛，应当经民政部门核准。
Any other unit or individual must not draw any remuneration from the revenue. Conducting social-welfare donative sports contests must be approved by the civil affairs department.
国家行政机关举办的体育竞赛的管理，另行规定。
The administration of sports contests organized by the State administrative agencies is to be prescribed separately.
举办人应当采取安全保卫措施，维护体育竞赛的正常秩序。
The sponsor must take safety and security measures to maintain normal order of sports contests.
第二十二条(募捐性收入的处理)举办募捐性体育竞赛，举办人应当将竞赛经费收支预算报市体委批准。
Article 22 Donation Management When conducting donative sports contests, the sponsor must report the revenue and expenditure budget of contest funds to the MPCSC for approval.
举办人未按规定办理变更登记或者注销登记，擅自变更体育竞赛的内容或者取消体育竞赛的；
Arbitrary alteration of the contents of a sports contest or cancellation of a sports contest without alteration or cancellation registration;
举办人未按规定办理变更登记或者注销登记，擅自变更体育竞赛的内容或者取消体育竞赛的；
Arbitrary alteration of the contents of a sports contest or cancellation of a sports contest without alteration or cancellation registration;
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