In order to thoroughly study and implement the spirit of the 19th National Congress of the Communist Party of China, implement the requirements of the National Religious Work Conference and the newly revised Regulations on Religious Affairs, and further control the commercialization of Buddhism and Taoism, 12 departments, including the State Administration for Religious Affairs, the Central Propaganda Department, the Central United Front Work Department, the Central Network Information Office, the National Development and Reform Commission, the Ministry of Public Security, the Ministry of Finance, the Ministry of Housing and Urban-Rural Development, State Taxation Administration of The People's Republic of China, the National Tourism Administration, the China Securities Regulatory Commission, and National Cultural Heritage Administration, recently jointly issued the "On Further

In recent years, the development of Buddhism and Taoism has been generally stable, which has played an active role in maintaining social harmony and stability and promoting economic and social development. However, there are also some outstanding problems, among which, the commercialization issues such as investing in construction and contracting management of temples and temples are the most concerned by the society. If the commercialization problem is not solved well, it will not only affect the healthy inheritance and development of Buddhism and Taoism, but also corrupt the social atmosphere and lead to corruption such as power rent-seeking and gray trading.

in the process of formulating the opinions, we should adhere to the problem orientation, fully listen to the opinions of various localities and relevant departments, clarify the policy boundaries, implement the work responsibilities, and put forward specific measures for governance from 1 aspects in view of the main manifestations of the commercialization of Buddhism and Taoism.

First, make clear the non-profit nature of Buddhist and Taoist venues. It is strictly forbidden for commercial capital to intervene in Buddhist and Taoist venues. No organization or individual may invest or contract to operate Buddhist and Taoist venues.

Second, no organization or individual is allowed to carry out activities and seek benefits in the name of Buddhism and Taoism, and scenic spots with Buddhist and Taoist venues as their main tour contents are not allowed to charge high-priced tickets by using Buddhist and Taoist venues, so as to strictly control the construction of cultural scenic spots with Buddhist and Taoist themes.

Third, we will continue to rectify the large-scale open-air religious statues that are indiscriminately molded. No organization or individual may invest in building or contracting large-scale open-air religious statues, and it is strictly forbidden to build large-scale open-air religious statues outside religious activities.

the fourth is to standardize the activities of burning incense and releasing, and guide religious believers to establish the concept of protecting the environment.

Fifth, strengthen the management of Internet religious information services in accordance with the law, and engage in Internet religious information services, which shall be subject to the examination and approval of the religious affairs department of the government at or above the provincial level, and shall be handled in accordance with the relevant provisions of the state on the management of Internet information services and religious affairs.

the sixth is to standardize the business activities of Buddhist and Taoist venues, and the proceeds from business activities will be used for the self-support of Buddhist and Taoist venues, activities consistent with their purposes and charitable causes.

Seventh, strengthen the financial supervision and management of Buddhist and Taoist organizations and places. Buddhist and Taoist places shall implement the unified national financial, taxation, assets and accounting systems, open unit bank settlement accounts, and handle tax registration according to law.

Eighth, guide the Buddhist and Taoist circles to correctly understand and deal with the problems of commercialization, deepen the construction of teaching style, resist the trend of profit-seeking and extravagance in business, and put an end to the behavior of faculty members directly participating in business activities and serving as platforms for business activities.

9. Treating the social function of religion dialectically requires party and government cadres at all levels to strictly abide by the red line of policies and regulations, not to support participation in "building a platform for religion and singing opera in the economy", not to encourage religious fever in the name of developing economy, promoting tourism and prospering culture, and to prohibit party and government organs and staff from seeking benefits from religious affairs.

ten is to deal with the commercialization of Buddhism and Taoism according to the law and regulations, and all departments should coordinate and cooperate with each other, and make full use of the power of public opinion to promote governance.

The promulgation of the Opinions is an important measure to thoroughly implement the spirit of the 19th National Congress, which is conducive to safeguarding the legitimate rights and interests of Buddhism and Taoism, ensuring the healthy development of Buddhism and Taoism, creating a clean and upright social environment, and earnestly safeguarding social harmony and stability.

Some Opinions on Further Governing the Commercialization of Buddhism and Taoism

In China, Buddhism and Taoism have a long history, many religious believers and wide influence. In recent years, the development of Buddhism and Taoism has been generally stable, but under the new situation, some problems have become increasingly prominent, and the most intense social reflection is commercialization. If this problem is not handled properly, it will not only violate religious policies and laws and regulations, disrupt the normal order of religious activities, and damage the clean and solemn image of Buddhism and Taoism, but also corrupt the social atmosphere and breed corrupt behaviors such as power rent-seeking and gray trading. In order to thoroughly implement the spirit of the national religious work conference and further control the commercialization of Buddhism and Taoism, the following opinions are put forward:

1. The venues for Buddhist and Taoist activities must adhere to the non-profit nature. It is strictly forbidden for commercial capital to intervene in Buddhism and Taoism. No organization or individual may invest in or contract to operate Buddhist and Taoist venues. It is not allowed to conduct commercial operations on Buddhist and Taoist venues and obtain economic benefits by means of "joint stock system", "Sino-foreign joint venture", "lease contract" and "dividend commission". It is forbidden to package and list Buddhist and Taoist venues as enterprise assets or conduct capital operations. Houses and structures used for religious activities in Buddhist and Taoist venues and their affiliated living rooms for teaching staff shall not be transferred, mortgaged or used as physical investment. Any organization or individual who donates money to build a Buddhist and Taoist activity place shall not enjoy the ownership and use right of the place, shall not obtain economic benefits from it, and shall not use it to interfere in the internal affairs of the place. The place must be managed and used by the Buddhist and Taoist circles. Clubs open only to a few people shall not be set up in Buddhist and Taoist venues.

2. No organization or individual may carry out activities or seek benefits under the guise of Buddhism and Taoism. Non-religious activity places, non-religious groups and non-religious colleges shall not carry out religious activities or collect religious donations. Those who used to be Buddhist temples and Taoist temples in history, but are not registered as places for religious activities, may not hold activities such as opening the light, praying for blessings and offering incense in the name of Buddhism and Taoism, and may not raise and collect religious donations in the form of merit boxes. Scenic spots with Buddhist and Taoist venues as the main tour contents shall not use Buddhist and Taoist venues to collect high-priced tickets. Strictly control the construction of cultural scenic spots with the theme of Buddhism and Taoism. To build such scenic spots, we must strictly fulfill the relevant legal procedures, fully listen to the opinions of the government religious affairs departments and the Buddhist and Taoist circles, and accept the policy guidance and administrative supervision of the local religious affairs departments. It is forbidden to conduct commercial propaganda in the name of Buddhism and Taoism, and it is forbidden for trade associations, chambers of commerce, companies and enterprises to be named after Buddhism and Taoism. It is strictly forbidden to fake or hire fake Buddhist and Taoist teachers to engage in religious activities and defraud money.

3. Continue to rectify large-scale open-air religious statues. No organization or individual may invest in building or contracting large-scale open-air religious statues. It is strictly forbidden to build large-scale open-air religious statues outside religious activities, and strictly control the construction of large-scale open-air religious statues inside religious activities. Large-scale open-air religious statues that violate the Regulations on Religious Affairs, the urban and rural construction planning and the provisions on the protection of cultural relics, do not conform to religious rituals or are poorly shaped shall be demolished, and the illegal income shall be confiscated if there is any. Large-scale open-air religious statues built without approval are not allowed to be opened to the public, religious activities are not allowed, and tickets and religious donations are not allowed. Those that have been approved for opening up must be managed and used by religious circles, and commercial operations, publicity and economic benefits may not be carried out.

4. Stop burning incense and releasing incense indiscriminately. It is strictly forbidden for Buddhist and Taoist teaching staff and tourism professionals to induce and coerce tourists and religious believers to burn high incense, draw lots for divination, and speculate and sell "head incense" and "head bell" in any name. Investigate and deal with inferior and illegal incense burning products according to law, and standardize the management of incense sticks. Buddhist and Taoist groups, places and teaching staff should advocate civilized worship of incense and optimize the temple environment. Buddhist and Taoist venues belonging to cultural relics protection units should regard civilized incense as one of the important measures to ensure the safety of cultural relics. Buddhism and Taoism should further standardize the release activities and guide religious believers to establish the concept of protecting the environment. It is strictly forbidden to use release activities to carry out commercial operations, and resolutely prohibit all kinds of release activities that violate laws and regulations, destroy the ecological environment and endanger personal safety. Organizations and individuals outside the Buddhist and Taoist circles may not carry out release activities in the name of Buddhism and Taoism.

5. Strengthen the management of Internet religious information services according to law. Engaged in Internet religious information services, should be approved by the religious affairs department of the government at or above the provincial level, in accordance with the relevant provisions of the state on Internet information service management and religious affairs management. The Internet religious information platform set up by non-religious activity places, non-religious groups, non-religious colleges and individuals shall not organize religious activities, carry out activities such as "burning incense online", "paying homage to the Buddha online", collecting money from online merit boxes and selling derivative goods of Buddhism and Taoism, and shall not accept religious donations. The Internet religious information platform established by religious activity places, religious groups and religious colleges shall abide by the Regulations on Religious Affairs, the Regulations on the Registration of Social Organizations and the Measures for Financial Supervision and Management of Religious Activity Places (for Trial Implementation) and other relevant provisions.

6. standardize the business activities of Buddhist and Taoist venues. Buddhist and Taoist activities can distribute Buddhist and Taoist supplies, works of art and publications, and carry out business activities consistent with their religious purposes and customs. The proceeds from business activities are used for the self-support of Buddhist and Taoist venues, activities consistent with their purposes and charitable causes. The religious affairs department of the government should guide the Buddhist and Taoist circles to enhance their legal awareness, carry out business activities in line with their teachings and regulations within the scope of legal policies, and strengthen the supervision of business outlets such as vegetarian restaurants and legal logistics outlets set up in places according to law. The relevant units and individuals shall obtain the prior consent of the Buddhist and Taoist venues for setting up commercial service outlets, holding exhibitions, shooting movies and television films and carrying out other activities.

7. Strengthen financial supervision and management of Buddhist and Taoist organizations and places. Buddhist and Taoist organizations and places shall implement the unified national financial, taxation, assets and accounting systems, open unit bank settlement accounts, handle tax registration according to law, and truthfully declare important information such as income status and fund use. Those who meet the conditions for tax exemption qualification of non-profit organizations may declare tax relief according to law. Economic entities set up by Buddhist and Taoist organizations and places should independently conduct accounting registration and pay taxes according to the relevant provisions of the state. The religious affairs department of the government should guide Buddhist and Taoist venues to establish and improve financial management organizations, formulate and improve financial and asset management, accounting, merit box management and other systems, introduce social supervision and management mechanisms, strengthen financial disclosure, and announce financial revenues and expenditures and the acceptance and use of donations to religious believers in an appropriate manner.

8. support the Buddhist and Taoist circles to correctly understand and deal with commercialization issues. Encourage and support the Buddhist and Taoist circles to deepen the construction of teaching style, improve the system of teaching rules, guide the teaching staff to abide by the rules and regulations, carry forward the fine tradition of advocating frugality, resist the trend of commercial profit-seeking and extravagance, continuously improve the quality of teaching staff, correct the problems of weak faith and lax discipline, and punish behaviors such as unhealthy teaching style and borrowing money from teaching. Support Buddhist and Taoist organizations, colleges and places to strengthen the supervision and management of teaching staff, and guide teaching staff to spend their time and energy on improving their religious cultivation and carrying out religious educational affairs, and shall not directly participate in business activities or stand for business activities. Buddhist and Taoist teaching staff engaged in illegal and criminal activities shall be investigated for their legal responsibilities according to law. Encourage and support the Buddhist and Taoist circles to enhance their awareness of serving religious believers, manage the affairs of groups and places according to democratic principles, standardize the management of finance, personnel and activities, and maintain a clean and solemn image.

9. Dialectically treat the social function of religion. Party committees and governments at all levels should correctly understand and grasp the basic principles of the party's religious work, and party and government cadres at all levels should strictly abide by the red line of policies and regulations, and must not support participation in "building a platform for religion and singing opera in the economy" or encourage "religious fever" in the name of developing the economy, promoting tourism and prospering culture. It is strictly forbidden for party and government organs and staff to seek benefits from religious affairs and resolutely punish corruption. It is forbidden for party and government leading cadres to interfere in religious internal affairs and participate in business activities in violation of regulations. Offenders shall be punished by discipline inspection and supervision organs and organization and personnel departments in accordance with relevant regulations, and those suspected of committing crimes shall be handed over to judicial organs.

1. Deal with the commercialization of Buddhism and Taoism according to laws and regulations. Government religious affairs departments and public security, planning, housing and urban and rural construction, culture, industry and commerce, tourism, cultural relics, online information and other departments should strengthen supervision and governance in their respective fields. The religious affairs department of the government shall, in accordance with the Regulations on Religious Affairs and other laws and regulations, take measures such as warning, ordering to make corrections according to the seriousness of the case, and even revoking the registration certificate of the Buddhist and Taoist venues according to law. For other places and organizations with commercialization problems, the competent authorities shall bear the main responsibility for governance, and shall, in accordance with relevant laws and regulations, take measures such as confiscating illegal income, giving administrative penalties for public security, and investigating criminal responsibility according to law. Government religious affairs departments should actively announce policies and information, expand social awareness, support media exposure and expose ugliness, and use the power of public opinion to promote governance; It is necessary to promote the announcement of basic information of Buddhist and Taoist venues and the hanging of unified signs to facilitate public inquiry and identification and accept social supervision; It is necessary to guide Buddhist and Taoist organizations to do a good job in the identification of teaching staff, the issuance of certificates and the inquiry of basic information networks, so as to maintain the normal order of Buddhism and Taoism.