This Article proposes a "donative theory" as an alternative rationale for the charitable exemption.

本文建议将“捐赠性理论”作为慈善性免税的一种替代理念。

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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.

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。

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However, in latter-day China, poverty of the country and penury of its people, and lack of communal awareness of the society became the key restrictive factors of the donative effects.

但是，近代中国的国贫民穷和社会公共意识缺乏，成为制约募捐效果的主要因素。

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However, in latter-day China, poverty of the country and penury of its people, and lack of communal awareness of the society became the key restrictive factors of the donative effects.

但是，近代中国的国贫民穷和社会公共意识缺乏，成为制约募捐效果的主要因素。

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