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Interpretation by the Standing Committee of the National People’s Congress Regarding the First Paragraph of Article 384 of the Criminal Law of the People’s Republic of China |
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AGREEMENT BETWEEN THE PEOPLE’S REPUBLIC OF CHINA AND BOSNIA AND HERZEGOVINA ON THE PROMOTION AND PROTECTION OF INVESTMENTS The People’s Republic of China and Bosnia and Herzegovina, (hereinafter referred to as “the Contracting Parties”), Desiring to extend and intensify the economic co-operation between the Contracting Parties on the basis of equality and mutual benefit; Intending to create and maintain favourable conditions for greater investment by investors of one Contracting Party in the territory Recognising that the promotion and reciprocal protection of such investments under this Agreement will be conducive to the stimulation Have agreed as follows: Article 1 Definitions For the purposes of this Agreement: 1. The term “investment” means every kind of asset invested by an investor of one Contracting Party in the territory of the other Contracting a) Movable and immovable property as well as any other property rights such as mortgages, liens, pledges and similar rights; b) Shares in, debentures, stocks and any other form of participation in companies; c) Claims to money or to any performance having an economic value related to an investment; d) Intellectual property rights such as copyrights and neighbouring rights, patents, industrial designs, technological process, trademarks, e) Business concessions conferred by law or under contract permitted by law, including concessions to search for, cultivate, extract Any subsequent change in the form in which assets are invested or reinvested shall not affect their character as investments provided 2. The term “investor” means: a) In respect of Bosnia and Herzegovina: (i)Natural persons deriving their status as Bosnia and Herzegovina citizens from the law in force in Bosnia and Herzegovina if they (ii)Legal persons established in accordance with the laws in force in Bosnia and Herzegovina, which have their registered seat, central (b) In respect of the People’s Republic of China: (i)Natural persons who have nationality of the People’s Republic of China in accordance with the law of the People’s Republic of China; (ii)Economic entities, including companies, corporations, associations, partnerships and other organizations, incorporated and constituted 3. The term “return” means an amount yielded by an investment in particular, though not exclusively, including royalties or licence fees, 4. The term “territory” means: a) With respect to Bosnia and Herzegovina: all land territory of Bosnia and Herzegovina, its territorial sea, whole bed and subsoil and b) With respect to the People’s Republic of China: the territory of the People’s Republic of China, including the territorial sea and Article 2 Promotion and Protection of Investments 1. Either Contracting Party shall encourage and create favourable, stable and transparent conditions for investors of the other Contracting 2. Investments of investors of each Contracting Party shall at all times be accorded fair and equitable treatment and shall enjoy full 3. Subject to its laws and regulations, one Contracting Party shall provide assistance in and facilities for obtaining visas and working Article 3 Treatment of Investment 1. Each Contracting Party shall accord to investments and activities associated with such investments by the investors of the other Contracting 2. Each Contracting Party shall observe any commitments it may have entered into with the investors of the other Contracting Party with 3. If the provisions of law of either Contracting Party or obligations under international law existing at present or established hereafter 4. The provisions of paragraphs 1 to 3 of this Article shall not be construed so as to oblige one Contracting Party to extend to the a) agreements establishing customs unions, economic unions, monetary unions or similar institutions, or on the basis of interim agreements b) any international agreements or international arrangements relating wholly or mainly to taxation; c) any international agreement or arrangement for facilitating frontier trade and small scale investments in border areas. Each Contracting Party shall accord to investments and activities associated with such investments by the investors of the other Contracting Article 4 Expropriation 1. Neither Contracting Party shall expropriate, nationalize or take other similar measures (hereinafter referred to as “expropriation”) a) for the public interests; b) under domestic legal procedure; c) without discrimination: d) against compensation. 2. The compensation mentioned in paragraph 1 of this Article shall be equivalent to the value of the expropriated investments immediately 3. The affected investors of either Contracting Party shall have a right, under the law of the Contracting Party making the expropriation, Article 5 Compensation for Losses Investors of either Contracting Party who suffer losses including damages in respect of their investments in the territory of the Article 6 Transfers 1. Each Contracting Party shall guarantee to investors of the other Contracting Party the free transfer of payments relating to their a) Initial capital and additional amounts necessary for the maintenance and development of the investment; b) Returns from the investment; c) Funds in repayment of loans related to an investment; d) Proceeds from the total or partial sale or liquidation of an investment: e) Any compensation or other payment referred to in Articles 4 and 5 of this Agreement; f) Payments arising out of the settlement of the disputes; g) Earnings and other remuneration of foreign nationals who work in connection with the investment in the territory of one Contracting 2. Transfers shall be effected without delay in a convertible currency at the market rate of exchange applicable on the date of transfer. 3. Transfers shall be done in accordance with the procedures established by the exchange regulations of the Contracting Party in whose 4. The Contracting Parties undertake to accord to such transfers a treatment no less favourable than that accorded to transfers originating Article 7 Subrogation 1. If either Contracting Party or its designated agency makes payment to the investors of its own State under a guarantee or a contract a) the assignment, whether under the law or pursuant to a legal transaction in that State, of any rights or claim by the investors to b) that the former Contracting Party or its designated agency is enpost_titled by virtue of subrogation to exercise the rights and enforce 2. In the case of subrogation as defined in paragraph 1 of this Article, the investor shall not sue or pursue a claim unless authorised Article 8 Settlement of Disputes between an Investor and a Contracting Party 1. Any dispute between a Contracting Party and an investor of the other Contracting Party, related to an investment, shall be as far 2. If the dispute cannot be settled amicably through negotiations within six months from the date it has been raised by either party -to the competent court of the Contracting Party that is a party to the dispute; or -to the International Center for Settlement of Investment Disputes (the Centre) under the Convention on the Settlement of Disputes Once the investor has submitted the dispute to the jurisdiction of the concerned Contracting Party or to the Centre, the choice of 3. The arbitration award shall be based on: -the provisions of this Agreement; -the laws of the Contracting Party in whose territory the investment has been made including the rules relative to conflict of laws; -the rules and universally accepted principles of international law. 4. The arbitration award shall be final and binding on both parties to the dispute and shall be executed by the Contracting Party concerned. Article 9 Settlement of Disputes between Contracting Parties 1. Disputes between the Contracting Parties concerning the interpretation or application of this Agreement should, if possible, be settled 2. If a dispute between the Contracting Parties cannot be settled in accordance with paragraph 1 of this Article within six months from 3. Such arbitral tribunal shall be constituted for each individual case in the following way. Within two months from the date of receipt 4. If within the periods specified in paragraph 3 of this Article the necessary appointments have not been made, either Contracting Party 5. The tribunal shall determine its own procedure. The arbitral tribunal shall reach its award in accordance with the provisions of this 6. The arbitral tribunal shall reach its decision by a majority of votes. Such decision shall be final and binding on both Contracting 7. Each Contracting Party shall bear the cost of its own member of the tribunal and of its representation in the arbitral proceedings; Article 10 Application of the Agreement This Agreement shall be applicable to investments made before or after its entry into force by investors of either Contracting Party Article 11 Consultations and Exchange of Information 1. The representatives of the two Contracting Parties shall hold meetings from time to time for the purpose of: a) reviewing the implementation of this agreement: b) exchanging legal information and investment opportunities; c) resolving dispute arising out of investments; d) forwarding proposals on promotion of investment; e) studying other issues in connection with investments. 2. Where either Contracting Party request consultation on any matters of Paragraph 1 of this Article, the other Contracting Party shall Article 12 Entry into Force, Duration and Termination 1. Each Contracting Party shall notify the other in writing of the completion of the internal legal formalities required in its territory 2. This Agreement shall remain in force for a period of ten years after the date of its entry into force and shall continue in force 3. Either Contracting Party may, by giving one year in advance written notice to the other Contracting Party, terminate this Agreement 4. With respect to investments made or acquired prior to the date of termination of this Agreement, the provisions of all other Articles 5. This Agreement may be amended by written agreement between the Contracting Parties. Any amendment shall enter into force under the 6. This Agreement shall be applied irrespective of whether or not the Contracting Parties have diplomatic or consular relations. In witness whereof the undersigned representatives, duly authorised thereto, have signed this Agreement. Done in duplicate at Beijing this 26 day of JUNE in the Chinese, Bosnian/Croatian/Serbian and English languages, each text being equally FORFOR THE PEOPLE’S REPUBLICBOSNIA AND HERZEGOVINA OF CHINA Protocol to the Agreement between the People’s Republic of China and Bosnia and Herzegovina on the promotion and protection of investments On the signing the Agreement between the People’s Republic of China and Bosnia and Herzegovina on the promotion and protection of Ad Article 3 , paragraph 1 In respect of the People’s Republic of China, paragraph 1 of Article 3 does not apply to: a) any existing non-conforming measures maintained within its territory; b) the continuation of any non-conforming measure referred to in subparagraph a ); c) an amendment to any non-conforming measure referred to in subparagraph a) to the extent that the amendment does not increase the non-conformity It will be endeavoured to progressively remove the non-conforming measures. For the People’s Republic ofFor Bosnia and Herzegovina China |
The Government of the People’s Republic of China
2002-06-26
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The State Administration of Taxation Supplementary Circular of the State Administration of Taxation on Relevant Issues Concerning the Administrative Measures and the Working GuoShuiHan[2001]No.319 April 30, 2001 The state taxation bureaus of all the provinces, autonomous regions, municipalitie directly under the Central Government and municipalities On the work of the collection and payment of income tax of enterprises with Foreign investment and foreign enterprises, the State 1. On the administration of taxation assistance by taxpayer branches: The administration of taxation assistance by taxpayers that have set up branches or business offices (hereinafter referred to as “business 1) The taxation department for the location where the head office or the business office responsible for collecting reports and paying 2) If the taxation department of the location where the tax collection and payment office is located has found points of clarification 3) The taxation department of the place where the business office is located shall abide by the following methods and procedures when a. The taxation department of the location where the business office is located may collect tax from the business office on-location The business office has not submitted, before the time limit (July 31) provided by Article 6 of the Measures, the “Certificate of b. For the business office subject to the circumstances mentioned above, the amount of income tax to be collected may be verified and c. The taxation department of the location where the business office is located shall, after handling the taxation affairs of the business 2. On the examination and appraisal of the report of collection and payment The collection and payment of enterprise income tax shall be completed within the period provided by tax laws. For this purpose, if Attachments: 1. Certificate of Report of the Collection or Consolidation of Enterprise Income Tax of the Enterprises with Foreign Investment and Foreign 2. Letter for Assistance regarding Taxation Affairs of the Business Office 3. Letter of Contact regarding the Taxation Handlings of the Business Office Attachment 1:Certificate of Report of the Collection or Consolidation of Enterprise Income Tax of the Enterprises with Foreign Investment and Foreign Certificate No. ( ) of the State (local) taxation bureau To the State (local) taxation bureau: The _______________________________________________ under your jurisdiction is the business office set up in your place by the ____________________________under Hereby certified. Name and official seal of the taxation department of the place where the tax collection and payment office is located. Month__ Day__ Year __ Certificate of Report of the Collection or Consolidation of Enterprise Income Tax of the Enterprises with Foreign Investment and Foreign Certificate No. ( ) of the State (local) taxation bureau To the State (local) taxation bureau: The ____________________________________ under your jurisdiction is the business office set up in your place by the __________________________ Hereby certified. With greetings Name and official seal of the taxation department of the place where tax collection and payment office is located Month __ Day __ Year __ Post code and address of the taxation department: Person responsible for business contact: Telephone: Fax: Attachment 2:Letter for Assistance regarding Taxation Affairs of the Business Office (Receipt) No. ( ) of the State (local) taxation bureau To the State (local) taxation bureau: The __________________________________ under your jurisdiction is the business office set up in your place by the ________________________ Matters: Points of Clarification: The name and official seal of the taxation department of the place where tax collection and payment is located Month __ Day __ Year __ Letteistance regarding Taxation Affairs of the Business Office (Receipt) Letter No. ( ) of the State (local) taxation bureau The state (local) taxation bureau: The __________________________________ under your jurisdiction is the business office set up in your place by the ________________________ Matters: points of clarification: Registered address of the business office: Telephone: Fax: With greetings Name and official seal of the taxation department of the place where the tax collection and payment is located Month __ Day __ Year __ Post code and address of the department in charge of taxation: Person responsible for business contact: Telephone: Fax: Attachment 3:Letter of Contact regarding the Taxation Handlings of the Business Office Letter No. ( ) of the State (local) taxation bureau The State (local) taxation bureau: The ____________________________________ under your jurisdiction is the business office set up in your place by the __________________________ Address of the business office: Telephone: Fax: According to the Law of the People’s Republic of China on Income Tax of Enterprises with Foreign Investment and Foreign Enterprises 1. The amount of taxable income that the business office has not collected and reported as determined by our bureau: 1) Verified amount: ___________________. 2) Amount appraised and calculated according to the profit margins of the same industry: _____________________. 3) Amount appraised and calculated by other means: _______________. 2. The amount of unreported to be collected and the punitive amount calculated by this bureau: Applicable tax rate (actual collection rate): __________ Tax amount to be collected: _______________. Late fee ___________________ 3. The taxation affairs submitted by this bureau to you for handlings: 1) The amount of income that the business office has failed to report: ________________. 2) The amount expenses over-claimed by the business office: ___________. 3) The amount of profit (loss) of this business office for which your bureau must make taxation adjustment and handlings because the 4) Other matters: _________________________________________. Name and official seal of the taxation department of the place where the business office is located Month __ Day __ Year __ Postal code of the taxation department: Address: Person responsible for business contact: Telephone: Fax: |
The State Administration of Taxation
2001-04-30
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CONTENTS
CHAPTER I SESSIONS OF THE NATIONAL PEOPLE’S CONGRESS
CHAPTER II THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS
CHAPTER III THE COMMITTEES OF THE NATIONAL PEOPLE’S CONGRESS
CHAPTER IV DEPUTIES TO THE NATIONAL PEOPLE’S CONGRESS
CHAPTER I SESSIONS OF THE NATIONAL PEOPLE’S CONGRESS Article 1. Sessions of the National People’s Congress shall be convened in accordance with the relevant provisions of the Constitution of the The first session of each National People’s Congress shall be convened by the Standing Committee of the previous National People’s Article 2. A month before the convening of a session of the National People’s Congress, its Standing Committee shall notify the deputies of The provisions of the preceding paragraph shall not apply to specially convened sessions of the National People’s Congress. Article 3. After deputies to the National People’s Congress have been elected, their credentials shall be examined by the Credentials Committee Based on the reports submitted by the Credentials Committee, the Standing Committee of the National People’s Congress shall affirm Deputies to the National People’s Congress who are elected through by-elections shall have their credentials examined in accordance Article 4. Deputies to the National People’s Congress shall be grouped into delegations based on the units that elect them. Each delegation Before each session of the National People’s Congress is convened, the delegations shall discuss matters concerning preparations for Article 5. Before each session of the National People’s Congress, a preparatory meeting shall be held to elect a Presidium and a Secretary-General The preparatory meeting shall be presided over by the Standing Committee of the National People’s Congress. The preparatory meeting Article 6. The Presidium shall preside over the sessions of the National People’s Congress. The Presidium shall elect some of its members to rotate as executive chairmen of the sessions. Standing chairmen shall be elected by the Presidium to convene and preside over meetings of the Presidium. Article 7. For each session, the National People’s Congress shall set up a secretariat which shall work under the direction of the Secretary-General. Each session of the National People’s Congress shall install several Deputy Secretaries-General, whose choice shall be decided on Article 8. Members of the State Council, members of the Central Military Commission, the President of the Supreme People’s Court and the Procurator-General Article 9. The Presidium, the Standing Committee and the special committees of the National People’s Congress, the State Council, the Central Article 10. A delegation or a group of thirty or more deputies may submit to the National People’s Congress bills or proposals that fall within Article 11. Deliberation on a bill or proposal submitted to the National People’s Congress shall terminate upon the request of its sponsor for Article 12. Sessions of the National People’s Congress shall adopt bills amending the Constitution, legislative bills and other bills in accordance Article 13. Candidates for Chairman, Vice-Chairmen, Secretary-General and other members of the Standing Committee of the National People’s Congress, Article 14. The Premier and other members of the State Council and members of the Central Military Commission other than its Chairman shall Article 15. Proposals for the removal from office of a member of the Standing Committee of the National People’s Congress, the President or Article 16. During a session of the National People’s Congress, a delegation or a group of thirty or more deputies may address written questions Article 17. During deliberation on a bill or proposal in the National People’s Congress, deputies may address inquiries to the relevant state Article 18. At sessions of the National People’s Congress, elections may be conducted and bills may be passed by secret ballot, by a show of Article 19. When the National People’s Congress is in session, deputies from the minority nationalities shall be provided with the necessary Article 20. Sessions of the National People’s Congress shall be open to the public; when necessary, closed sessions may be held by decision of Article 21. The proposals, criticisms and opinions put forward by deputies to the National People’s Congress or its Standing Committee concerning
CHAPTER II THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS Article 22. The Standing Committee of the National People’s Congress shall exercise the functions and powers prescribed in the Constitution Article 23. The Standing Committee of the National People’s Congress shall be composed of the following personnel: the Chairman; the Vice-Chairmen; the Secretary-General; and other members. Members of the Standing Committee shall be elected by the National People’s Congress from among its deputies. A member of the Standing Committee may not hold office in the administrative, judicial or procuratorial organs of the state. If he Article 24. The Chairman of the Standing Committee shall preside over meetings of the Standing Committee and direct its work. The Vice- Chairmen Should the Chairman of the Standing Committee be incapacitated for work for reasons of health or should his office fall vacant, the Article 25. A Council of the Chairman composed of the Standing Committee’s Chairman, Vice-Chairmen and Secretary-General shall handle the important (1) to decide on the time for each meeting of the Standing Committee and draft the agenda of the meeting; (2) to decide whether the bills, proposals and questions submitted to the Standing Committee should be referred to the relevant special (3) to direct and coordinate the day-to-day work of the special committees; and (4) to handle the other important day-to-day work of the Standing Committee. Article 26. The Standing Committee shall establish a Deputies Credentials Committee. The chairman, vice-chairmen and members of the Deputies Credentials Committee shall be nominated by the Council of the Chairman from Article 27. The Standing Committee shall establish a general office which shall work under the direction of the Secretary-General. The Standing Committee shall install Deputy Secretaries-General, whom it shall appoint or remove upon recommendation by the Chairman Article 28. When necessary, the Standing Committee may establish working commissions. The chairman, vice-chairmen and members of the working commissions shall be appointed or removed by the Standing Committee upon recommendation Article 29. Meetings of the Standing Committee, usually held once every other month, shall be called by its Chairman. Article 30. When the Standing Committee is in session, the standing committees of the people’s congresses of the provinces, autonomous regions, Article 31. The legislative bills and other bills brought before the Standing Committee for deliberation shall be adopted by a simple majority Article 32. The special committees of the National People’s Congress, the State Council, the Central Military Commission, the Supreme People’s Bills and proposals that fall within the scope of the functions and powers of the Standing Committee may be submitted to the Standing Article 33. During a session of the Standing Committee, a group of ten or more members of the Committee may submit to the Standing Committee Article 34. During each session of the National People’s Congress, the Standing Committee must make a report on its work to the National People’s
CHAPTER III THE COMMITTEES OF THE NATIONAL PEOPLE’S CONGRESS Article 35. The National People’s Congress shall establish a Nationalities Committee, a Law Committee, a Finance and Economic Committee, an Each special committee shall be composed of a chairman, vice-chairmen and members. Candidates for chairman, vice-chairman or member of such special committees shall be nominated from among the deputies by the Presidium Article 36. The chairman of each special committee shall preside over meetings of the committee and direct its work. The vice-chairmen shall The special committees may appoint a certain number of experts as advisers, if their work so requires. The advisers may attend special The advisers shall be appointed or removed by the Standing Committee of the National People’s Congress. Article 37. The work of the special committees shall be as follows: (1) to deliberate on bills and proposals received from the Presidium or the Standing Committee of the National People’s Congress; (2) to submit to the Presidium or the Standing Committee of the National People’s Congress bills and proposals which are related to (3) to examine and submit reports on items received from the Standing Committee of the National People’s Congress which are considered (4) to examine questions referred by the Presidium or the Standing Committee of the National People’s Congress, to hear the replies (5) to investigate and propose solutions to issues which are related to the special committees and which fall within the scope of The Nationalities Committee may, in addition, conduct investigations and make proposals on how to strengthen unity among the nationalities; The Law Committee shall deliberate on all drafted laws submitted to the National People’s Congress or its Standing Committee; other Article 38. The National People’s Congress and its Standing Committee may appoint committees for the investigation of specific issues. The organization
CHAPTER IV DEPUTIES TO THE NATIONAL PEOPLE’S CONGRESS Article 39. The term of office of the deputies to each National People’s Congress shall be five years, beginning with its first session and Article 40. Deputies to the National People’s Congress must observe the Constitution and the law in an exemplary way, keep state secrets and, Article 41. Deputies to the National People’s Congress should maintain close contact with the units that elected them and with the people. Article 42. While deputies to the National People’s Congress attend meetings of the Congress or perform other duties required of them as deputies, Article 43. No deputy to the National People’s Congress or member of its Standing Committee may be held legally liable for his speeches or votes Article 44. No deputy to the National People’s Congress may be arrested or placed on criminal trial without the consent of the Presidium of If a deputy to the National People’s Congress is caught in the act and detained, the public security organ which has detained him Article 45. Deputies to the National People’s Congress shall be subject to the supervision of the units that elected them. Such units shall have The recall of a deputy from the National People’s Congress shall require a simple majority vote of all the deputies of the unit that If the people’s congress of a province, autonomous region, or municipality directly under the Central Government is not in session, Deputies being recalled may attend the meetings concerning their recall or submit written appeals to them. Resolutions to recall deputies must be reported to the Standing Committee of the National People’s Congress for the record. Article 46. If the office of a deputy to the National People’s Congress falls vacant for some reason, the electoral unit which elected him shall
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The State Administration of Foreign Exchange Circular of the State Administration of Foreign Exchange on Relevant Issues Concerning the Registration of Foreign Exchange by Direct HuiFa [2002] No.42 April 30, 2002 The branches and foreign exchange administrative departments of the State Administration of Foreign Exchange (hereafter “SAFE”) in In order to carry out the Circular of the Ministry of Finance and the State Administration of Foreign Exchange on Further Strengthening I. Perfecting the system for the registration of foreign exchange and foreign capital so as to be beneficial to standardizing the practicing II. The letters of inquiry concerning the contributions of the foreign investors shall be filled in by the enterprise concerned and be III. The phrase “to inquire about the authenticity and lawfulness of the above documents” as mentioned in Article 1 , Item 4 of the Circular IV. The foreign exchange administration concerned shall, after receiving the letter of inquiring about the capital contribution of the 1. If no error has been found through verification in the issues inquired about, the foreign exchange administration shall grant a number a) The registered capital accounted inquired has been opened upon the approval of a branch (or sub-branch) or management department of b) The verification document for the foreign exchange business under the capital items inquired has been issued by a branch (or sub-branch) c) The declaration forms for the import goods inquired are in conformity with the verification system and no foreign exchange has ever 2. If any of the issues inquired is found to be inconsistent with the relevant situations, the competent foreign exchange administration a) The documents attached are incomplete (by specifying the post_titles of the documents); b) The documents attached are not in conformity after verification (by specifying the post_titles of the documents, serial numbers and the c) The attached documents are repeatedly used (by specifying the post_titles and serial numbers of the documents); d) The capital contribution is made through a non-registered capital account; e) The registered capital account has not be opened upon approval; f) Payment has been made for the declaration form for the import goods (by specifying the serial number of the customs declaration); g) The serial number of the letter of value appraisal of the commodity is not specified. V. The foreign exchange administrations shall keep a record of the incoming letters and replies, and the procedures for receiving the VI. In the appraisal of the capital contribution of a foreign party concerned who makes its contribution by way of physical materials, The department in charge of the writing-off of import accesses the “online verification system for the import and export declaration If the hardcopy import declaration form is inconsistent with the electronic ledgers thereof or if foreign exchange has already been If there is no corresponding electronic ledgers for the hardcopy declaration form in the “online verification system for import and VII. With regard to the verification documents for the foreign exchange business under capital projects issued at other places, the foreign VIII. If, after completing the procedures of inquiring about the capital contribution of foreign parties, an accountant’s firm fails to IX. Foreign exchange administrations shall establish special computerized or manual ledgers (the computerized ledgers shall have the simple X. The foreign exchange administrations shall gather together “Reports of the Registration of Foreign Capital and Foreign Exchange by XI. The provisions concerning the inquiry about the capital appraisal and registration of the enterprises with foreign investment within XII. If any foreign exchange administration finds that any accountants’ firm fails to follow the inquiry procedures in the issuance of XIII. If, in the process of handling the inquiries and registrations of capital appraisals of enterprises with foreign investment, any foreign XIV. The present Circular shall enter into force as of May 1, 2002. Should you have any question in the process of implementation, please Annexes: I.Operational Rules for the Verification and Registration of Inquiries II.Reply to Letters of Inquiry about the Capital Contributions by Foreign Parties (Format I) (omitted) III.Reply to Letter of Inquiry about the Capital Contributions by Foreign Parties (Format II) (omitted) IV.Letter of Inquiry about Foreign Exchange Business under Capital Projects in Other Places (Format III) (omitted) V.Reports of the Registration of Foreign Capital and Foreign Exchange by (MM/YY) of (Name of Place) (Format IV) (omitted) Attachment I:1Operational Rules for the Verification and Registration of Inquiries about the Contribution and Capital Appraisal of Spot Exchange 1. Statutory basis; 2. Materials for verification; 3. Principles of verification; 4. Elements of verification; 5. Range of authorization 6. Points of attention. Circular of the Ministry of Finance and the State Administration of Foreign Exchange on Further Strengthening the Appraisal of Capital Circular of the State Administration of Foreign Exchange on the Registration of Foreign Exchange Directly Invested by Foreign Investors Measures for the Administration of Intraterritorial Foreign Exchange Accounts Letter of Inquiry about the Capital Contribution of Foreign Investors Reply to Letters of Inquiry of Banks Foreign investors shall follow the procedures of making foreign exchange contributions according to the relevant provisions of the 1. Whether registered foreign exchange capital listed in the “List of Contributions Made by Foreign Investors” as provided in the Letter 2. Whether the registered capital account has been opened upon the approval of a competent foreign exchange administration; 3. Whether it is marked “Account for Registered Capital” in the column of “Nature of Account”; 4. If the remitting bank is an intraterritorial bank, whether the transfer of original currency has been approved; 5. Whether the letter of inquiry of the bank is repeatedly used. The branches and sub-branches thereof shall handle their businesses according to the principle of territory. The replies shall be made within 5 work days. If no error is found upon verification, a serial number shall be granted and the foreign capital and foreign exchange shall be registered. If errors are found upon verification, no serial number may be granted and the foreign capital and foreign exchange may not be registered. Due to the reasons of handling charges of the banks, the registered amount of foreign exchange registered capital may be reasonably The foreign exchange administrations need not make any comment in the letter of inquiry Attachment I:2Operational Rules for the Verification and Registration of Capital Appraisal of Contributions Made by Way of Physical Materials 1. Statutory basis; 2. Verification materials; 3. Principles of verification; 4. Elements of Verification; 5. Range of authorization; 6. Points of attention. Circular of the Ministry of Finance and the State Administration of Foreign Exchange on Further Strengthening the Appraisal of Capital Circular of the State Administration of Foreign Exchange on the Registration of Foreign Exchange Directly Invested by Foreign Investors 1. Letter of Inquiry about the Capital Contribution of Foreign Investors 2. Declaration form for import goods that does not bear the special seal of a designated bank and that of a competent foreign exchange Foreign investors shall truthfully perform its obligation of making contributions by way of physical materials and observe the relevant 1. Whether registered capital contributed by physical materials listed in the “List of Contributions Made by Foreign Investors” as provided 2. Whether the customs declaration for the import of goods is in conformity with the electronic ledgers in the “online verification system 3. If the foreign investors in a Chinese-foreign equity joint enterprise or Chinese-foreign cooperative enterprise make their contributions The branches and sub-branches thereof shall handle their businesses according to the principle of territory. The replies shall be made within 5 work days. If no error is found upon verification, a serial number shall be granted and the foreign capital and foreign exchange shall be registered. If errors are found upon verification, no serial number may be granted and the foreign capital and foreign exchange may not be registered. Due to the reasons of appraising the value of the commodities, the registered amount of capital contribution made by way of physical The foreign exchange administrations need not make any comment in the letter of inquiry Attachment I:3Operational Rules for the Verification and Registration of Verification Documents of Foreign Exchange Business under Capital Projects 1. Statutory basis; 2. Verification materials; 3. Principles of verification; 4. Elements of verification; 5. Range of authorization; 6. Points of attention. Circular of the Ministry of Finance and the State Administration of Foreign Exchange on Further Strengthening the Appraisal of Capital Circular of the State Administration of Foreign Exchange on the Registration of Foreign Exchange Directly Invested by Foreign Investors 1. Letter of Inquiry about the Capital Contribution of Foreign Investors; 2. Verification Document for Foreign Exchange Business under Capital Projects (photocopy) Foreign investors shall go through the procedures for the intraterritorial reinvestment by way of RMB and intraterritorial transfer 1. Whether the situations as listed in the “List of Contributions Made by Foreign Investors” as provided in the Letter of Inquiry about 2. Whether the verification documents for the foreign exchange business under capital projects are in conformity with the verification 3. Whether the verification documents for the foreign exchange business under capital projects are in conformity with the search results The branches and sub-branches thereof shall handle their businesses according to the principle of territory. 1. The replies shall be made within 5 work days. 2. If no error is found upon verification, a serial number shall be granted and the foreign capital and foreign exchange shall be registered. 3. If errors are found upon verification, no serial number may be granted and the foreign capital and foreign exchange may not be registered. 4. The verification Document for Foreign Exchange Business under Capital Projects which is regarded as the attestation document is still 5. If any foreign investor makes reinvestments within the territory by RMB and any foreign exchange is transferred to its account of 6. The foreign exchange administrations need not make any comment in the letter of inquiry. |
The State Administration of Foreign Exchange
2002-04-30
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The Standing Committee of the National People’s Congress Order of the President of the People’ s Republic of China No.68 Government Procurement Law of the People’s Republic of China has been adopted at the 28th Meeting of the Standing Committee of the President of the People’s Republic of China Jiang Zemin June 29, 2002 Government Procurement Law of the People’s Republic of China ContentsChapter I General Provisions Chapter II Government Procurement Party Chapter III Forms of Government Procurement Chapter IV Procedure for Government Procurement Chapter V Government Procurement Contract Chapter VI Query and Complaint Chapter VII Supervision and Inspection Chapter VIII Legal Responsibilities Chapter IX Supplementary Provisions Chapter I General Provisions Article 1 This Law is hereby enacted in order to standardize the government procurement behavior, improve the efficiency of use of government Article 2 Government procurement within the territory of the People’s Republic of China shall be governed by this Law. Government procurement mentioned therein refers to behaviors of state organs at various levels, undertakings and social organizations The catalogue and quota for centralized government procurement shall be set forth within the limit of authority as prescribed herein. Procurement mentioned herein refers to the behavior of obtaining compensated commodities, engineering works and related services, Commodities mentioned herein refer to substances of different kinds in all forms, including raw and semi-finished materials, fuels, Engineering works mentioned herein refer to construction projects including the construction, reconstruction, extension, fitting, Services mentioned herein refer to all objects other than commodities and engineering works under government procurement. Article 3 Government procurement shall be conducted in line with the principles of openness, transparency, fair competition, impartiality and Article 4 Where government procurement of engineering works takes the form of public bidding, the bidding law shall prevail. Article 5 No units and individuals are allowed to obstruct and restrict by whatsoever means suppliers from their free access to the government Article 6 Government procurement shall be carried out strictly in accordance with the approved budget for the purpose. Article 7 Government procurement may be conducted in combination of centralized and scattered ways. The scope of centralized procurement shall For those to be procured by government under central budget, the catalogue for centralized procurement of them shall be determined Items included in the catalogue for centralized government procurement shall be procured in a centralized way. Article 8 The quotas for government procurement shall be determined and published by the State Council if they fall into those to be procured Article 9 Government procurement shall be helpful to the realization of the state policy targets for economic and social development, including Article 10 Government procurement shall target at domestic commodities, engineering works and services, except in the following cases: (1) Where commodities, engineering works or services to be procured are not available or cannot be obtained under reasonable commercial (2) Where such items are to be procured for use outside China; and (3) Where other laws and administrative regulations prescribe otherwise for such procurement. Domestic commodities, engineering works and services afore-mentioned shall be defined in accordance with the relevant regulations Article 11 Information on government procurement shall be timely released to the public on the news media as designated by the government supervisory Article 12 If, in the activity of government procurement, the procurement personnel and concerned people have a conflict of interest with the Concerned people afore-mentioned include members of the bid appraisal committee if the procurement is carried out by public bidding, Article 13 The fiscal department of the people’s governments at various levels is one in charge of supervision and administration of government Other relevant departments of the people’s governments at various levels shall, according to law, perform their supervisory and administrative Chapter II Government Procurement Parties Article 14 Government procurement parties mentioned herein refer to various kinds of mainstream entities, including procurement personnel, supplier Article 15 Procurement party refers to state organs, undertakings and social organizations. Article 16 A centralized procurement organization shall be the procurement agency. People’s governments of cities and autonomous prefectures Centralized procurement agencies shall be non-profitable corporate bodies that deal with procurement matters in accordance with the Article 17 When centralized procurement agencies conduct government procurement activities, they shall meet the requirements that the procurement Article 18 When a procurement party purchases items that are included in the catalogue for centralized government procurement, such items must Where items included in the catalogue for centralized procurement are those to be procured by the government for general use, a centralized Article 19 A procurement parties may entrust any procurement agency that the relevant department under the State Council or the relevant department A procurement party has the option to select any procurement agency, and no unit or individual is allowed to designate in whatsoever Article 20 Where a procurement party entrusts according to law a procurement agency to carry out procurement on its behalf, the procurement party Article 21 Suppliers mentioned herein refer to corporate bodies, other organizations or natural persons that supply commodities, engineering Article 22 Suppliers participating in government procurement activities shall meet the following requirements: (1) They have the capability of undertaking civil liability; (2) They have a fine business reputation and a sound financial accounting system; (3) They have the necessary equipment and professional skills to perform contracts; (4) They have a fine record of paying taxes and surcharges and social security funds according to law; (5) They have no record of material malpractice in its business operation during the three years before participation in the government (6) They meet any other requirements as may be prescribed by laws and administrative regulations. Procurement parties may, in light of the special requirements for the items to be procured, set forth special terms and conditions Article 23 Procurement parties may request suppliers involved in government procurement to provide documents evidencing their qualification and Article 24 More than two natural persons, corporate bodies or other organizations may be formed into an associate to participate government procurement Suppliers participating in government procurement in the form of an associate should all meet the requirements as set forth in Article Article 25 Government procurement parties are prohibited from colluding with each other to infringe upon state interests, public interests of Suppliers are prohibited from winning the bid or concluding any transaction by offering a bribe or by any other illicit means towards Procurement agencies are prohibited from obtaining unlawful benefits from the procurement parties by bribe or any other illicit means. Chapter III Forms of Government Procurement Article 26 Government procurement shall take the following forms: (1) public bidding; (2) invitation for bid; (3) competitive negotiation; (4) unitary source purchase; (5) inquiry; and (6) other forms as may be approved by the government procurement supervisory and administrative department under the State Council in Public bidding should be taken as the main form of government procurement. Article 27 Where procurement parties should purchase commodities or services in the form of public bidding, the specific quotas shall be stipulated Article 28 Procurement parties are prohibited from breaking up the whole of commodities or services into parts that should be procured by public Article 29 Commodities or services in line with either of the following cases may be procured by invitation for bid: (1) they are of special nature and can only be procured from a limited number of suppliers; or (2) The percentage of expenses in the total value of government procurement is too large if they are procured by public bidding. Article 30 Commodities or services in line with any of the following cases may be procured by competitive negotiation according to this law: (1) after public bidding, there is no supplier tender or qualified tender or re-bidding is not possible; (2) specific descriptions or requirements cannot be determined for the sake of complex technology or special nature; (3) the time limit cannot meet the demand of users if public bidding is adopted; (4) The total price of the commodities or services cannot be worked out beforehand. Article 31 Commodities or services in line with any of the following cases may be procured by unitary source purchase: (1) they can only be procured from a sole supplier; (2) procurement from other suppliers is impossible due to the occurrence of an unexpected critical situation; (3) Additional procurement should be made from the original suppliers in order to keep consistency with the previous procurement or meet Article 32 Where the description and standard of commodities to be procured are unified, and commodities on hand are sufficient with a small Chapter IV Procedure for Government Procurement Article 33 When the department with the budgeting function prepares the budget for the ensuing fiscal year, the items of government procurement Article 34 Where commodities or services are to be procured in the form of invitation for bid, the procurement party shall select at random more Article 35 Where commodities or services are to be procured in the form of invitation for bid, the length of time between the date the bid documents Article 36 Where procurement takes the form of invitation for bid, the bid should be cancelled in any of the following cases: (1) there are no more than three suppliers that are eligible or give essential response to the bid documents; (2) there is any illegal and breaching act that affects fair procurement; (3) the offer of the tender exceeds the budget for procurement and is not affordable by the procurement party; (4) The task of procurement is cancelled for any important change. After cancellation of the bid, the procurement party should notify the tender of the reason therefor. Article 37 After cancellation of the bid, arrangement for a new invitation for bid should be made unless the task of procurement is cancelled. Article 38 Where the form of competitive negotiation is adopted for procurement, the following procedure should be observed: (1) Formation of a negotiation team. The team shall comprise more than three members in odd number who are representative and relevant (2) Preparation of negotiation documents. These documents shall definitely specify the procedure and contents of negotiation, terms and (3) Listing the names of suppliers to be invited to negotiation. The negotiation team shall select no less than three suppliers from among (4) Negotiation. All members of the negotiation team shall together negotiate with the candidate suppliers respectively. During the period (5) Determination of the conclusive supplier. After completion of negotiation, the negotiation team shall demand all the participant suppliers Article 39 Where the form of unitary source purchase is adopted, the procurement party and the supplier shall abide by the principles as stipulated Article 40 Where the form of inquiry is adopted for procurement, the following procedure shall be abided by: (1) Formation of an inquiry team. The inquiry team shall comprise more than three members in odd number who are representative and relevant (2) Listing the names of suppliers to be inquired. The inquiry team shall select no less than three suppliers from among those eligible (3) Inquiry. The inquiry team shall demand the inquired supplier to give a one-time offer without alteration. (4) Determination of the conclusive supplier. The procurement party shall select and determine the conclusive supplier under the principle Article 41 The procurement party or the procurement agency with its authority shall organize an inspection on how the supplier has performed Article 42 The procurement party and the procurement agency shall keep in safe custody the procurement documents for each item under the government Procurement documents include the record of procurement activities, budget for procurement, bid documents, tender documents, bid appraisal The record of procurement activities shall at least contain the following contents: (1) category and name of the item to be procured; (2) budget for procurement, structure of funds and contract price; (3) form of procurement, and the reason if any form other than public bidding is adopted; (4) requirements and reasons set for the suppliers to be invited and selected; (5) bid appraisal standards, and the reason why the bid winner is determined; (6) reason for cancellation of the bid; and (7) corresponding record if any form other than public bidding is adopted. Chapter V Government Procurement Contract Article 43 Government procurement contracts shall be governed by the Contract Law. The rights and obligations of the procurement party and the A procurement party may appoint any procurement agency to conclude, on its behalf, a government procurement contract with the supplier. Article 44 A government procurement contract shall be made in writing. Article 45 The procurement supervisory and administrative department under the State Council shall, in consultation with other departments thereunder, Article 46 The procurement party, the bid winner and conclusive supplier shall, within 30 days after the issue of notices of winning the bid The notices of winning the bid and concluding the transaction shall have binding force upon both the bid winner and the supplier. Article 47 The procurement party shall, within 7 business days after the date on which the government procurement contract is signed, submit Article 48 The bid winner and the conclusive supplier may, with the approval of the procurement party, perform the contract in the form of sub-contract. Where a government procurement contract is to be performed in the form of sub-contract, the bid winner and the conclusive supplier Article 49 In case the procurement party needs an increase of the same commodities, engineering works or services as the contracted subject in Article 50 Both parties to a government procurement contract shall not alter, suspend or terminate the contract without mutual consent. In case the continuous performance of a government procurement contract would do harm to the interests of the state and society, both Chapter VI Query and Complaint Article 51 When the supplier has any question about the government procurement activities, the question may be put to the procurement party, Article 52 Where the supplier deems that the procurement documents, the procurement process and the result of winning the bid and concluding Article 53 The procurement party shall, within 7 business days after receipt of the written query, give a reply and notify in writing the query Article 54 Where the procurement party entrusts a procurement agency to make procurement on its behalf, the supplier may consult or make a query Article 55 If the query supplier is not satisfied with the reply given by the procurement party or its agency, or the procurement party or its Article 56 The government procurement supervisory and administrative department shall, within 30 business days after receipt of any complaint, Article 57 When the government procurement supervisory and administrative department is dealing with the complaint, it may notify in writing Article 58 In case the complainant is not satisfied with the decision on his complaint or the government procurement supervisory and administrative Chapter VII Supervision and Inspection Article 59 The government procurement supervisory and administrative department shall strengthen supervision and inspection of government procurement Supervision and inspection shall include the following main items: (1) the implementation of the laws, administrative regulations and rules regarding government procurement; (2) the implementation of the requirements in respect of the scope, form and procedure of procurement; and (3) the professional quality and technical ability of the government procurement personnel. Article 60 The government procurement supervisory and administrative department shall set up no organization for centralized procurement and The procurement agency should have no relationship of subordination to or other relationship of interest with the administrative organ. Article 61 A centralized procurement organization should have a sound internal supervisory and administrative system. The procedures for making Article 62 Personnel in charge of centralized procurement should have corresponding professional quality and technical ability, which meet the The centralized procurement organization should strengthen education and training of its working personnel, and at a regular time CIRCULAR OF THE STATE ADMINISTRATION FOR INDUSTRY AND COMMERCE ON PROMPT AND EFFICIENT COMPLETION OF BUSINESS REGISTRATION CANCELLATION PROCEDURES
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Article 1. This Organic Law is formulated in accordance with the provisions concerning the State Council in the Constitution of the People’s Article 2. The State Council shall be composed of a Premier, Vice-Premiers, State Councillors, Ministers in charge of ministries, Ministers The Premier shall assume overall responsibility for the work of the State Council. The Premier shall direct the work of the State Article 3. The State Council shall exercise the functions and powers prescribed in Article 89 of the Constitution. Article 4. Meetings of the State Council shall be divided into plenary meetings and executive meetings. The plenary meetings of the State Council Article 5. The Premier shall sign the decisions, orders, and administrative rules and regulations issued by the State Council, the proposals Article 6. As entrusted by the Premier, the State Councillors shall take charge of work in certain fields or of certain special tasks and may Article 7. Under the direction of the Premier, the Secretary-General of the State Council shall be responsible for the day-to-day work of the The State Council shall install a certain number of Deputy Secretaries-General, who shall assist the Secretary-General in his work. The State Council shall establish a general office, which shall be under the direction of the Secretary-General. Article 8. The establishment, dissolution or merger of ministries and commissions of the State Council shall be proposed by the Premier and Article 9. Each ministry shall have a Minister and two to four Vice-Ministers. Each commission shall have a Minister, two to four Vice-Ministers The Ministers in charge of the ministries or commissions shall assume overall responsibility for the work of the ministries and commissions. Article 10. The ministries and commissions shall request instructions from and submit reports to the State Council concerning principles, policies, Article 11. The State Council may, according to work requirements and the principle of simplified and efficient administration, set up a certain
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The State Administration of Taxation Official Reply of the State Administration Taxation on the Issue Concerning the Refund of Tax Upon Goods Exported by Commercial Enterprises GuoShuiHan [2002] No.373 April 30,2002 The State Taxation Bureau of Shanghai: The Request for Instruction on the Issue concerning the Refund of Tax upon Goods Exported by Commercial Enterprises with Foreign Investment |
The State Administration of Taxation
2002-04-30
| Law of the People’s Republic of China on Popularization of Science and Technology | |
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