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CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE RELEVANT ISSUES CONCERNING THE IMPLEMENTATION OF THE INTEREST CLAUSES IN SINO-CANADA AGREEMENT ON TAXATION

Circular of the State Administration of Taxation on the Relevant Issues Concerning the Implementation of the Interest Clauses in Sino-Canada
Agreement on Taxation

Guo Shui Fa [2006] No. 126

The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central
Government and the cities under separate state planning:

Upon the request of the taxation authorities of Canada, the representatives of the taxation authorities of China and Canada have negotiated
on the problems that existed during the implementation of Paragraph 3, Article 11 of Sino-Canada Agreement on Taxation, and have
reached the following consensuses:

I.

Paragraph 3 of Article 11 of the Chinese version shall be amended to be:

“Notwithstanding the provisions of Paragraph 2, the interests occurred in one of the contracting states shall be exempted from taxation
in the state when the interests are:

i.

In respect of Canada:

1.

Paid to the Canadian Government;

2.

Paid to the Bank of Canada;

3.

Paid due to the direct or indirect loans or loans guaranty by Export Development Canada;

4.

Paid to the financial institutions owned by the Canadian Government and recognized by both of the competent authorities of the contracting
states s;

ii.

In respect of the People’s Republic of China:

1.

Paid to the government of the People’s Republic of China;

2.

Paid to the People’s Bank of China;

3.

Paid due to the direct or indirect loans or loans guaranty by the Bank of China or China International Trust and Investment Corporation
(CITIC);

4.

Paid to the financial institutions owned by the government of the People’s Republic of China and recognized by both of the competent
authorities of the contracting states.

II.

The English name of “Canadian Export Development Corporation” in the text of the Agreement shall be changed to be “Export Development
Canada”.

Please carry out the present notice accordingly.

The State Administration of Taxation

August 18, 2006



 
The State Administration of Taxation
2006-08-18

 






REPLY OF THE GENERAL OFFICE OF NATIONAL DEVELOPMENT AND REFORM COMMISSION FOR CONFIRMATION OF THE RE-EXAMINING CONCLUSION OF INDUSTRY STANDARDS OF FERROUS METALLURGY, PETROCHEMICAL, PETROLEUM AND NATURAL GAS AND BOILER AND PRESSURE VESSEL

Reply of the General Office of National Development and Reform Commission for Confirmation of the Re-examining Conclusion of Industry
Standards of Ferrous Metallurgy, Petrochemical, Petroleum and Natural Gas and Boiler and Pressure Vessel

Fa Gai Ban Gong Ye [2006] No.1803

China Iron & Steel Association, China Petrochemical Corporation, China National Petroleum Corporation, China Standardization Committee
on Boiler and Pressure Vessel￿￿

The reexamining conclusion letters of, which you submitted respectively, 251industry standards of ferrous metallurgy, 95 industry
standards of petrochemical, 115 industry standards of petroleum and natural gas and 32 industry standards of boiler and pressure
vessel (Gang Xie Han [2006]No.24, Zhong Guo Shi Hua Ke [2006] No.254, Zhong Guo Shi Hua Ke [2006] No.294, Zhong You Zhi An Han Zi
[2006] No.39, Guo Rong Biao Wei [2005] No.38 ) have been received. We have studied these letters, and hereby reply as follows:

I.

We agree to confirm the lasting effectiveness of the following industry standards: 99 standards of ferrous metallurgy including YB/T084-1996
Hot Rolled High Speed Tool Steel Strips for Machine Hacksaw Blades etc, 79 standards of petrochemical including SH/T0073-1991Test
Methods for Friction-resisting Index of Jet Fuel (Timken) etc, 46 standards of petroleum and natural gas including SY/T0015.1-1998
Code for Design of Oil and Gas Transportation Pipeline Crossing Engineering Underground Crossing Engineering etc, 21 standards of
boiler and pressure vessel including JB/T1609-1993 Technical Specifications for the Manufacturing of Boiler and Barrel. When these
standards are reprinted, the words “Confirmed in 2006” should be printed on the cover of the standard texts.

II.

We agree to abolish the following industry standards: 29 standards of ferrous metallurgy including YB/T5269-1999 Alumina-carbon Block
etc, 7 standards of petrochemical including SH/T0186-1992 Test Method for Thermo-detergency of Normal Internal-combustion Engine-oil
(1135 single-cylinder test method-135A method) etc, 24 standards of petroleum and natural gas including SY0092-1998 Code for Design
of Compressed Natural Gas Fueling Station for Vehicles etc, 5 standards of boiler and pressure vessel including JB/T1614-1994 Testing
Method for Mechanics Property of the Welds of Bearing Parts of Boilers etc. The abolished standards shall be publicized in the form
of announcement by this commission.

III.

The industry standards needed to be revised, which include 123 standards of ferrous metallurgy including YB4102￿￿2000 Welded Steel
Tubes for Low and Medium Pressure Boiler etc, 9 standards of petrochemical including SH/t0074-1991Testing Method for Oxidation Stability
of Thin Film of Gasoline and Machine Oil etc, 45 standards of petroleum and natural gas including the Safety Code of Radiological
Protection from Radioactive Well Logging of Petroleum etc, and 6 standards of boiler and pressure vessel including JB/T2190-1993
Entry Installment of Boilers etc, will be placed on the annul plan under the standardized procedure.

General Office of National Development and Reform Commission

August 22, 2006



 
General Office of National Development and Reform Commission
2006-08-20

 






MINISTRY OF COMMERCE ANNOUNCEMENT NO.65, 2006, ON ARBITRATION OF MIDTERM REVIEW ON ANTI-DUMPING OF STYRENE-BUTADIENE RUBBER (SBR) ORIGINATING FROM RUSSIAN

Ministry of Commerce Announcement No.65, 2006, on Arbitration of Midterm Review on Anti-dumping of Styrene-butadiene Rubber (SBR)
Originating from Russian

No.65 [2006]

Ministry of Commerce released announcement No. 49, 2003 on Sep 9, 2003, deciding to impose anti-dumping duty on SBR originating from
Russia, the Republic of Korea and Japan. The anti-dumping duty rate on Togliatti Kauchuk Ltd. was stipulated to be 25 percent and
the anti-dumping duty rate on Voronezhsintezkauchuk was stipulated to be 38 percent.

Togliatti Kauchuk Ltd. and Voronezhsintezkauchuk submitted applications to Ministry of Commerce on Oct 9, 2005 for midterm review
of dumping and dumping profit margin and provided related supplementary materials in accordance with relevant requirements.

In accordance with preliminary evidences, Ministry of Commerce release announcement of case registration on Dec 6, 2005, deciding
to carry out midterm review of dumping and dumping profit margin on SBR anti-dumping measures applied to Togliatti Kauchuk Ltd. and
Voronezhsintezkauchuk. The investigation scope included normal value, export price and dumping profit margin of the investigated
commodity, the tariff numbers of which were 40021911, 40021912 and 40021919.

In accordance related regulations of article 50 of Anti-dumping Regulations of the People’s Republic of China, Provisional Regulations
of Midterm Review of Dumping and Dumping Profit Margin of Ministry of Commerce and decisions of Tariff Committee of the State Council,
related matters are now announced as follows:

1.

the anti-dumping tax rates of Togliatti Kauchuk Ltd and Voronezhsintezkauchuk are adjusted to be 6.8 percent and 4.02 percent.

2.

As from Aug 22, 2006, importers shall pay anti-dumping duties in line with the adjusted tax rates for importing SBR originating from
Russia and produced by the companies of Togliatti Kauchuk Ltd and Voronezhsintezkauchuk.

3.

The decision takes effect as from Aug 22, 2006.

Appendix: Ministry of Commerce Arbitration of Midterm Review on Styrene-butadiene rubber (SBR) Originating from Russia. (omitted)

Ministry of Commerce

Aug 22, 2006



 
Ministry of Commerce
2006-08-22

 






CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUE OF CLARIFYING THE EFFECTS OF RELEVANT DOCUMENTS OF TAXATION ADMINISTRATION ON BUSINESS CONTACTS AMONG ASSOCIATED ENTERPRISES

Circular of the State Administration of Taxation on the Issue of Clarifying the Effects of Relevant Documents of Taxation Administration
on Business Contacts among Associated Enterprises

Guo Shui Han [2006] No. 807

Bureaus of State Taxation and Local Taxation in all provinces, autonomous regions, municipalities directly under the Central Government
and cities specially designated in the State plan:

Considering that the Circular of the State Administration of Taxation on Revising Regulations for the Taxation Administration on Business
Contacts among Associated Enterprises (Guo Shui Fa [2004] No. 143) is a revision to part of the provisions in the Circular of the
State Administration of Taxation on Printing and Distributing Regulations for the Taxation Administration on Business Contacts among
Associated Enterprises (Guo Shui Fa [1998] No. 059) in accordance with the Law of the People’s Republic of China on Tax Collection
which came into force as of May 1, 2001, and its Detailed Rules for the Implementation of the Law on Tax Collection which came into
force as of October 15, 2002, the two documents are interdependent and inter-complementary. In order to avoid the occurrence of ambiguity
in the administrative enforcement of taxation laws and regulations, it is hereby clarified that the articles and annexes in the document
coded Guo Shui Fa [1998] No. 059 which fail to be revised and abolished by the document coded Guo Shui Fa [2004] No. 143 shall be
still effective.

State Administration of Taxation

August 23, 2006



 
State Administration of Taxation
2006-08-23

 






NOTIFICATION OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS AND IMPLEMENTATION OF THE AGREEMENT ON THE AVOIDANCE OF DOUBLE TAXATION BETWEEN CHINA AND MOROCCO

Notification of the State Administration of Taxation on the Effectiveness and Implementation of the Agreement on the Avoidance of
Double Taxation between China and Morocco

Guo Shui Fa [2006] No. 125

The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central
Government and the cities specifically designed in the state plan, and all the departments within the State Administration of Taxation,

The Chinese government and the Government of the Kingdom of Morocco have signed the Agreement on the Avoidance of Double Taxation
on Incomes and the Prevention of Tax Dodging & Evasion in Rabat on August 27, 2002. The foreign affairs departments of both governments
have exchanged notes with each other on September 29, 2005 and July 17, 2006 respectively, affirming that the necessary legal procedures
for going into force have been completed. The Agreement shall go into force as of August 16, 2006 and shall be executed as of January
1, 2007 according to the provisions of Article 28 of the Agreement. The State Administration of Taxation has issued to you the text
of the Agreement in the Notice of the State Administration of Taxation on Printing and Distributing the Text of the Agreement on
the Avoidance of Double Taxation and Making Good Preparations for Its Implementation (Guo Shui Han [2002] No. 982) on November 11,
2002. Please execute accordingly.

State Administration of Taxation

August 16, 2006



 
State Administration of Taxation
2006-08-16

 






ANNOUNCEMENT OF THE GENERAL OFFICE OF MINISTRY OF COMMERCE ON CANCELING THE REPLY OF THE MINISTRY OF COMMERCE ON APPROVING TO HOLD 2006 BEIJING INTERNATIONAL CHILDREN AND TEENAGERS’ PRODUCTS FAIR”

Announcement of the General Office of Ministry of Commerce on Canceling the Reply of the Ministry of Commerce on Approving to Hold
2006 Beijing International Children and Teenagers’ Products Fair”

In January 2006, this Ministry received the relevant application materials on the “2006 Beijing International Children and Teenagers’
Products Fair” sponsored under the name of the China Foundation of Culture and Arts for Children (hereinafter referred to as the
CFCAC) and hosted by the Beijing Culture Development Center for Returned Overseas Chinese Businessmen. Upon verification, the relevant
materials were complete and met the approval criteria; therefore, the Ministry approved the CFCAC to host the exhibition with the
Reply of the Ministry of Commerce on Approving to Hold 2006 Beijing China International Children and Teenagers’ Products Exhibition”
(Shang Mao Pi [2006] No. 68.)After the prosecution by the CFCAC and investigation by the public security department, it is identified
that the director of the Beijing Culture Development Center for Returned Overseas Chinese Businessmen who used to be employed by
the CFCAC has carved seal of the CFCAC without authorization, and forged application materials. During business invitation and exhibition
arrangement, the Beijing Culture Development Center for Returned Overseas Chinese Businessmen has forged the documents and electronic
seal of the Ministry of Commerce. The director of the center has now been detained by the public security department.

Given that the applicant obtained administrative approval for the “2006 Beijing China International Children and Teenagers’ Products
Exhibition” by fraud, the Ministry of Commerce decides to cancel the Reply of the Ministry of Commerce on approving to hold 2006
Beijing China International Children and Teenagers’ Products Exhibition (Shang Mao Pi [2006] No. 68) according to the provision of
Article 69 in the Administrative License Law of the People’s Republic of China in order to enforce law perfectly, maintain operation
order of exhibition business, and protect the legitimate rights and interests of the CFCAC and the exhibitors.

The announcement is hereby notified.

The General Office of Ministry of Commerce

August 17 2006



 
The General Office of the Ministry of Commerce
2006-08-17

 






CONSTITUTION ACT, 1982 – page 22

NOTES (1) The enacting clause was repealed by the Statute Law Revision Act, 1893, 56-57 Vict., c. 14 (U.K.). It read as...

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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