DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON REVISING THE THE PREVENTION AND CONTROL OF ATMOSPHERIC POLLUTION

Decision of the Standing Committee of the National People’s Congress on Revising the Law of the People’s Republic of China on the
Prevention and Control of Atmospheric Pollution

At its 15th Meeting, the Standing Committee of the Eighth National People’s Congress decides to revise the Law of the People’s
Republic of China on the Prevention and Control of Atmospheric Pollution as follows:

1. One paragraph is added to Article 8 as Paragraph 1: “The State adopts economic and technological policies and measures to
facilitate the prevention and control of atmospheric pollution and comprehensive utilization.”

2. One article is added as Article 9: “The people’s governments at various levels shall redouble their efforts in afforestation
and urban greening to improve the atmospheric environment.”

3. One article is added as Article 15: “Enterprises shall give priority to the adoption of clean production techniques that are
instrumental to high-efficient use of energy and reduced discharge of pollutants so as to decrease the generation of atmospheric
pollutants.

“The State practises an elimination system for the backward production techniques and backward equipment which seriously
pollutes the atmospheric environment.

“The competent department for comprehensive economic and trade affairs under the State Council shall, in conjunction with
other relevant departments under the State Council, publish a catalog of the techniques which seriously pollute the atmospheric
environment and the use of which shall be prohibited within a time limit, and a catalog of the equipment which seriously pollutes
the atmospheric environment and the production, sale, importation and use of which shall be prohibited within a time limit.

“Producers, sellers, importers or users shall, within the time limit prescribed by the competent department for comprehensive
economic and trade affairs under the State Council in conjunction with the relevant departments under the State Council,
stop the production, sale, importation or use of the equipment listed in the catalog specified in the preceding paragraph.
People who use the production techniques listed in the catalog specified in the preceding paragraph shall, within the time
limit prescribed by the competent department for comprehensive economic affairs under the State Council in conjunction
with the relevant departments under the State Council, stop using such techniques.

“The equipment eliminated in accordance with the provisions of the preceding two paragraphs may not be transferred to another
for use.”

4. One article is added as Article 24: “The State promotes the dressing of coal by washing to reduce the sulfur and ash in coal,
and restricts the mining of high-sulfur or high-ash coal. If the coal mined from a newly-built coal mine is of high-sulfur
or high-ash, supporting facilities for the dressing of coal by washing shall be installed to make the sulfur and ash
in coal fall within the prescribed limits.

“If the coal mined from an established coal mine is of high-sulfur or high-ash, supporting facilities for the dressing of
coal by washing shall be installed within a time limit in accordance with the plan approved by the State Council.

“It is prohibited to mine the coal with toxic or harmful substances, such as radioactive and arsenic, that exceed the prescribed
limits.”

5. One article is added as Article 25: “People’s governments of large or medium-sized cities shall make plans for people in the
urban areas to use sulfur-fixed briquette of coal as fuel or other clean fuel for cooking ranges, so as to gradually
eliminate the direct use of raw coal as fuel.”

6. One article is added as Article 26: “To establish a heat-engine plant within the urban areas of a city, both heating and electricity
shall be generated where it is necessary and conditions permit, and construction and acceptance for use of the network of pipelines
for heat supply shall be arranged in step with that of the main project of the plant.”

7. One article is added as Article 27: “The environmental protection department under the State Council together with relevant
department under the State Council may, in light of the meteorological, topographical, soil and other natural
conditions, delimit the areas where acid rain has occurred or will probably occur and areas that are seriously polluted
by sulfur dioxide as acid rain control areas and sulfur dioxide pollution control areas, subject to approval by the State
Council.

“With respect to the heat-engine plants and other large or medium-sized enterprises in the acid rain control areas or sulfur dioxide
pollution control areas that discharge sulfur dioxide, if they are newly-built construction projects which cannot use
low-sulfur coal, supporting facilities for desulphurization and dust removal must be installed or other measures for
control of the discharge of sulfur dioxide or for dust removal adopted; if they are established enterprises which do not
use low-sulfur coal, measures for control of discharge of sulfur dioxide or for dust removal shall be adopted. The State encourages
enterprises to adopt advanced technology for desulphurization and dust removal.

“Enterprises shall gradually adopt measures to control the nitrogen oxide generated by the burning of coal.”

8. One article is added as Article 36: “Operators of the catering trade in urban areas must observe the regulations of the State
Council on the administration of environmental protection in relation to the catering trade, and adopt measures to prevent
and control the pollution caused by lampblack to the residential environment in the neighbourhood.”

9. One article is added as Article 38: “The State encourages and supports the production and use of high-grade, unleaded
gasoline and restricts the production and use of leaded gasoline.

“Relevant competent departments under the State Council shall make plans for gradually reducing the production of leaded gasoline
so as finally to stop the production and use of leaded gasoline.”

10. One article is added as Article 40: “Whoever, in violation of the provisions of Article 15 of this Law produces, sells,
imports or uses the equipment that is prohibited to produce, sell, import or use or employs the techniques that are prohibited
to employ shall be ordered to make rectification by the competent department for comprehensive economic and trade affairs
of the people’s government at or above the county level; if the circumstances are serious, the said competent department
shall put forward suggestions thereon and submit them to the people’s government at the corresponding level, which shall, according
to the limits of authority prescribed by the State Council, order the offender to suspend operation or close down.”

11. The post_title of Chapter III is revised as follows: “Prevention and Control of Atmospheric Pollution by the Burning of Coal”.

This Decision shall go into effect as of the date of promulgation.

The Law of the People’s Republic of China on the Prevention and Control of Atmospheric Pollution shall be revised correspondingly
in accordance with this Decision and shall be republished.

MOFTEC P.R.C.

EDITOR:Victor

PROVISIONS OF SHANGHAI MUNICIPALITY ON THE INTRODUCTION OF HIGH ACADEMIC LEVEL OVERSEAS PERSONEL SCHOOLED ABROAD

Provisions of ShangHai Municipality on the Introduction of High Academic Level Overseas Personel Schooled Abroad

Article 1 The present Provisions are formulated in accordance with relevant policy of the State and this Municipality in order to
actively introduce high academic level overseas personnel schooled abroad, so as to promote high and new technology, pillar industries,
major engineering and major key technology of this Municipality with a view to catching up with and surpass the world’s advanced
level.

Article 2 The primary candidates of high academic level overseas personnel shoaled abroad that this Municipality is to introduce are: senior
engineers and technicians and senior operation and management personnel much needed for the field of high and new technology, pillar
industries, major engineering, new industry and so forth; bellwethers in a certain world’s field of a certain discipline or technology;
personnel possessing patent, invention or know-how of world’s leading level or being a gap science and technology of our country
which is in urgent need of being filled; personnel necessary to the administrative departments and suitable to be advisers or to
be engaged in consulting work; personnel having earned a doctor’s degree in the field of urgently wanting specialty.

Article 3 The relevant departments and units may strengthen their connection with high academic level overseas personnel schooled abroad, establish
work networks, and keep well informed on the current situation of high academic level overseas personnel schooled abroad through
organizations and institutions such as our working bodies stationed abroad and overseas Chinese mass organizations or through various
work fields and business channels.

Article 4 The ways of encouraging high academic level overseas personnel schooled abroad to serve this Municipality’s construction include:

1. Engaging high academic level overseas personnel schooled abroad to hold the senior post of the unit and project of high and new
technology, pillar industry, major project, new industry and so forth;

2. Engaging high academic level overseas personnel schooled abroad to be advisers or expert consultants of administrative departments;

3. In voting high academic level overseas personnel schooled abroad to give lectures or carry on consultation in this Municipality;

4. Inviting high academic level overseas personnel schooled abroad to carry out academic exchange and scientific research cooperation
or undertake scientific research projects in the field of new and high technology or new discipline;

5. Engaging high academic level overseas personnel schooled abroad to work in the Municipality’s enterprises and institutions abroad
operated by this Municipality;

6. Allowing high academic level overseas personnel schooled abroad to serve Shanghai by utilizing the knowledge they have learned,
the technology they have mastered, the patent they have acquired, the experience they have accumulated, their achievements in scientific
research and so forth;

7. Allowing high academic level overseas personnel and schooled abroad to establish high and new technology enterprises in the form
of sole foreign-funded enterprises, equitable or cooperative joint ventures by using technology or money capital as investment.

Article 5 For the units and projects of high and new technology, pillar industries, major engineering, new industry and so forth, emphasis
shall be laid on the introduction of high academic level overseas personnel schooled abroad, and a special fund shall be instituted
to assure its implementation. Part of the fund required for further introduction shall be set apart from the economic gains produced
by the projects having the introduced high academic level overseas personnel schooled abroad.

Article 6 High-tech parks shall offer services in the aspects of the establishment of enterprise, of acting as import and export agency, of
business affairs, of public utilities, of labor and personnel affairs and the like to high academic level overseas personnel schooled
abroad in the course of establishing their high technology enterprises.

Article 7 The remuneration to be paid to the introduced high academic level overseas personnel schooled abroad shall be determined by the engaging
unit through consultation with this personnel according the post they hold in this Municipality and their professional level with
reference to their pay abroad, and their remuneration shall be adjusted corresponding to the change in their post and their work.

Article 8 The problem of housing of hieg academic level overseas personnel schooled abroad during their work in this Municipality shall be
solved through consultation the engaging unit held with them in the light of their remuneration. Their lodging may be either provided
by the engaging unit in the way of employment contract, or be rented or bought by them according to the principle of magnetization
of housing.

Article 9 The relevant departments and units shall offer preferential terms and convenience to high academic level overseas personnel schooled
abroad in the settlement of their family members, enrollment in nurseries and entering schools of their sons and daughters, medical
treatment service, repeated entry and exit, purchase of house and so on.

Article 10 A special fund shall be founded for the introduction of high academic level overseas personnel schooled abroad which is primarily
intended for subsidizing the administrative units and institutions operating with financial allocation to help them in introducing
high academic level overseas personnel schooled abroad.

This special fund shall be raised through financial appropriation and other channels. The specific methods of raising, use and management
of the fund shall be formulated by Shanghai Municipal Personnel Bureau jointly with Shanghai Municipal Finance Bureau and so forth.

A certain subsidization can be given from the special fund according to needs to carry out a high technology projects of world’s leading
level established by high academic level overseas personnel schooled abroad.

Article 11 The Municipal People’s Government shall give spiritual and material encouragement and rewards, taking into consideration the specific
circumstances, to those high academic level overseas personnel schooled abroad who make important contribution to economic construction
and social development of this city.

Shanghai Municipal Personnel Bureau shall be responsible for the formulation of the plan of introduction of high academic level overseas
personnel schooled abroad and organizing its implementation, and organize at the same time the synthesization and analysis of information
on introduction of high academic level overseas personnel schooled abroad, authentication of qualification, the assessment of benefits
after introduction, etc., and the undertaking of related consultation and service.

Article 13 The Shanghai Municipal Personnel Bureau shall be responsible for the interpretation of the present Provisions.

Article 14 The present Provisions shall become effective on the date of promulgation.

MOFTEC P.R.C.

EDITOR:Victor

INTERIM MEASURES ON INFORMATION DISCLOSURE OF COMMERCIAL BANKS

The People’s Bank of China

Order of the People’s Bank of China

No.6

In order to strengthen market discipline of commercial banks, standardize information disclosure of commercial banks and promote safe,
sound and efficient operation of commercial banks, in accordance with laws and regulations of “Law on the People’s bank of China
of the People’s Republic of China” and “Commercial Banking Law of the People’s Bank of China”, Interim Measures on Information Disclosure
of Commercial Banks formulated by the People’s Bank of China are hereby promulgated and shall be come into force as of the day of
promulgation.

President of the People’s Bank of China, Dai Xianglong

May 15, 2002

Interim Measures on Information Disclosure of Commercial Banks

Chapter I General Provisions

Article 1

These rules are formulated on the basis of “Law on the People’s bank of China of the People’s Republic of China” and “Commercial Banking
Law of the People’s Bank of China”, which aim to strengthen market discipline of commercial banks, standardize information disclosure
of commercial banks, effectively safeguard legitimate interests of depositors and other stakeholders and promote safe, sound and
efficient operation of commercial banks.

Article 2

These rules are to be applied to commercial banks that are established legally within the territory of the People’s Republic of China,
including domestic commercial banks, wholly foreign funded banks, joint venture banks and branches of foreign banks.

Article 3

Commercial banks should disclose information according to these rules, which are the minimum requirements for commercial banks’ information
disclosure. While abiding by these rules, commercial banks can disclose more information than what has been required by these rules
at their own discretion.

In addition to these rules, listed commercial banks should also conform to relevant information disclosure rules published by regulatory
body of the securities industry.

Article 4

Information disclosure of commercial banks should be proceeded consistent with laws and regulations, the uniform domestic accounting
rules and relevant rules of the PBC.

Article 5

Commercial banks should disclose information in a standardized fashion, while ensuring authenticity, accuracy, integrity and comparability.

Article 6

Annual financial statements disclosed by commercial banks should be subject to auditing by accounting firms that are certified to
be engaged in finance-related auditing.

Article 7

The People’s Bank of China is to supervise commercial banks’ information disclosure according to relevant laws and regulations.

Chapter II Information to be Disclosed

Article 8

Commercial banks should disclose financial statements, and information on risk management, corporate governance and big events of
the year according to these rules.

Article 9

Commercial banks’ financial statements should include accounting report, annex and notes to this report and description of financial
position.

Article 10

Accounting report disclosed by commercial banks should include balance sheet, statement of income (profit and loss account), statement
of owner’s equity and other additional charts.

Article 11

Commercial banks should indicate inconsistence between the basis of preparation and the basic preconditions of accounting in their
notes to the accounting report.

Article 12

Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates,
including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of
loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition;
Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method
for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy
for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

Article 13

Commercial banks should indicate in their notes to the accounting report crucial changes of accounting policy and estimates, contingent
items and post-balance sheet items, transfer and sale of important assets.

Article 14

Commercial banks should indicate in their annex and notes to the accounting report the total volume of related party transactions
and major related party transactions. Major related party transactions refer to those with trading volume exceeding 30 million Yuan
or 1% of total net assets of the commercial bank.

Article 15

Commercial banks should indicate in their notes to the accounting report detailed breakdown of key categories in the accounting report,
including:

(1)

Due from banks by the breakdown of domestic and overseas markets.

(2)

Interbank lending by the breakdown of domestic and overseas markets.

(3)

Outstanding balance of loans at the beginning and the end of the accounting year by the breakdown of credibility loans, committed
loans, collateralized loans and pledged loans.

(4)

Non-performing loans at the beginning and end of the accounting year resulted from the risk-based loan classification.

(5)

Provisions for loan losses at the beginning and the end of the accounting year, new provisions, returned provisions and write-offs
in the accounting year. General provisions, specific provisions and special provisions should be disclosed separately.

(6)

Outstanding balance and changes of interest receivables.

(7)

Investment at the beginning and the end of the accounting year by instruments.

(8)

Interbank borrowing in domestic and overseas markets.

(9)

Calculation, outstanding balance and changes of interest payables.

(10)

Year-end outstanding balance and other details of off-balance sheet categories, including bank acceptance bills, external guarantees,
letters of guarantee for financing purposes, letters of guarantee for non-financing purposes, loan commitments, letters of credit
(spot), letters of credit (forward), financial futures, financial options, etc.

(11)

Other key categories.

Article 16

Commercial banks should disclose in their notes to the accounting report status of capital adequacy, including total value of risk
assets, amount and structure of net capital, core capital adequacy ratio and capital adequacy ratio.

Article 17

Commercial banks should disclose auditing report provided by the appointed accounting firms.

Article 18

Description of financial position should cover the general performance of the bank, generation and distribution of profit and other
events that have substantial impact on financial position and performance of the bank.

Article 19

Commercial banks should disclose following risks and risk management details:

(1)

Credit risk. Commercial banks should disclose status of credit risk management, credit exposure, credit quality and earnings, including
business operations that generate credit risks, policy of credit risk management and control, organizational structure and division
of labor in credit risk management, procedure and methods of classification of asset risks, distribution and concentration of credit
risks, maturity analysis of over-due loans, restructuring of loans and return of assets.

(2)

Liquidity risk. Commercial banks should disclose relevant parameters that can represent their status of liquidity, analyze factors
affecting liquidity and indicate their strategy of liquidity management.

(3)

Market risk. Commercial banks should disclose risks brought by changes of interest rates and exchange rate on the market, analyzing
impacts of such changes on profitability and financial positions of the bank and indicating their strategy of market risk management.

(4)

Operation risk. Commercial banks should disclose risks brought by flaws and mistakes of internal procedures, staff and system or by
external shocks and indicate the integrity, rationality and effectiveness of their internal control mechanism.

(5)

Other risks. Other risks that may bring severe negative impact to the bank.

Article 20

Commercial banks should disclose following information on corporate governance:

(1)

Shareholders’ meeting during the year.

(2)

Members of the board of directors and its work performance.

(3)

Members of the board of supervisors and its work performance.

(4)

Members of the senior management and their profiles.

(5)

Layout of branches and function departments.

Article 21

Chronicle of events disclosed by commercial banks in the year should at least include the following contents:

(1)

Names of the ten biggest shareholders and changes during the year.

(2)

Increase or decrease of registered capital, splitting up and merger.

(3)

Other important information that is necessary for the general public to know.

Article 22

Information of foreign bank branches is to be collected and disclosed by the primary reporting branch.

Foreign bank branches don’t need to disclose information that is only mandated and required for disclosure by institutions with legal
person status.

Foreign bank branches should translate into Chinese and disclose the summary of information disclosed by their head offices.

Article 23

Commercial banks need not disclose information of unimportant categories. However, if the omission or misreporting of certain categories
or information may change or affect the assessment or judge of the information users, commercial banks should regarded the categories
as key information categories and disclose them.

Chapter III Management of Information Disclosure

Article 24

Commercial banks should prepare in Chinese their annual reports with all the information to be disclosed and publish them within 4
month after the end of each accounting year. If they are not able to disclose such information on time due to special factors, they
should apply to the People’s Bank of China for delay of disclosure at least 15 days in advance.

Article 25

Commercial banks should submit their annual reports to the People’s Bank of China prior to disclosure.

Article 26

Commercial banks should make sure that their shareholders and stakeholders could obtain the annual reports on a timely basis.

Commercial banks should put their annual reports in their major operation venue, so as to ensure such reports are readily available
for the general public to read and check. The PBC encourage commercial banks to disclose main contents of their annual reports to
the public through media.

Article 27

Boards of directors in commercial banks are responsible for the information disclosure. If there is no board of directors in the bank,
the president (head) of the bank should assume such a responsibility.

Boards of directors and presidents (heads) of commercial banks should ensure the authenticity, accuracy and integrity of the disclosed
information and take legal responsibility for their commitments.

Article 28

Commercial banks and their involved staff that provide financial statements with false information or concealing important facts should
be punished according to the ” Rules on Punishment of Financial Irregularities”.

Accounting firms and involved staff that provide false auditing report should be punished according to the “Interim Measures on Finance-related
Auditing Business by Accounting Firms”.

Chapter IV Supplementary Provisions

Article 29

Commercial banks with total assets below RMB 1 billion or with total deposits below RMB 500 million are exempted from the compulsory
information disclosure. However, the People’s Bank of China encourages such commercial banks to disclose information according to
these rules.

Article 30

The People’s Bank of China is responsible for the interpretation of these rules.

Article 31

These rules shall enter into force as of the date of promulgation and are to be applied to all commercial banks except city commercial
banks.

City commercial banks should adopt these rules gradually from January 1, 2003 to January 1, 2006.

The People’s Bank of China
2002-05-15

PROVISIONS OF THE MINISTRY OF JUSTICE ON THE EXECUTION OF THE REGULATIONS ON THE ADMINISTRATION OF FOREIGN LAW FIRMS’ REPRESENTATIVE OFFICES IN CHINA

The Ministry of Justice of the People’s Republic of China

Order of the Ministry of Justice of the People’s Republic of China

No.73

The Provisions of the Ministry of Justice on the Execution of the Regulations on the Administration of Foreign Law Firms’ Representative
Offices in China, which were adopted after deliberation at the Executive Meeting of the Minister on June 25, 2002, are hereby promulgated
and shall come into force on September 1, 2002.

Minister of the Ministry of Justice Zhang Fusen

July 4, 2002

Provisions of the Ministry of Justice on the Execution of the Regulations on the Administration of Foreign Law Firms’ Representative
Offices in China

Chapter I General Provisions

Article 1

These Provisions have been enacted for the Regulations on the Administration of Foreign Law Firms’ Representative Offices in China
(hereinafter referred to as the Regulations) to be executed and for the judicial administrative departments to fulfill their duties
of administering the foreign legal service activities within China.

Article 2

The foreign law firms as used in these Provisions shall refer to the lawyer practicing agencies that are legally established within
China, composed of foreign practicing lawyers, engaging in the legal service activities other than the affairs on Chinese law, and
with all or part of the members independently bearing the external civil liabilities. But the following situations are excluded:

(1)

Legal service departments of foreign governments, commercial organizations and other agencies;

(2)

Practicing associations of two or more foreign practicing lawyers or law firms that share neither the profits nor the risks.

Article 3

The foreign practicing lawyers as used in these Provisions shall refer to the persons that have legally acquired the practice qualification
of foreign lawyers and that have obtained the legal practice licenses in the countries where they acquired their practice qualification.

Chapter II Establishment and Registration of Representative Offices

Article 4

“Being in need of establishing a representative office in China to carry out legal services” prescribed in Subparagraph 3 of Article
7 of the Regulations shall be determined according to the following factors:

(1)

The social and economic development status of the place of domicile of the representative office to be established;

(2)

The need of the legal service development of the place of domicile of the representative office to be established;

(3)

The applicant’s scale, time of establishment, major business areas and professional specialties, analysis of the business prospect
and planning of the future business development of the representative office to be established;

(4)

Restrictive provisions of Chinese laws and regulations on conducting certain legal service activities or affairs.

Article 5

“Application letter signed by the main responsible person of the foreign law firm on establishing the representative office and sending
the representatives” prescribed in Subparagraph 1 of Paragraph 1 of Article 8 shall include the following contents:

(1)

Chinese name and foreign name of the representative office to be established, and the name of the city where the representative office
is to be located;

(2)

Basic information of the applicant: including the time of starting business, number of the lawyers, number of the partners, business
areas, major achievements, information about the branches or representative offices established in other countries or regions, business
activities related to China, address of the headquarters and contacting methods, etc.;

(3)

The applicant’s organizational form and form for the bearing of legal liabilities;

(4)

Sum and scope of the practice risk insurance purchased by the applicant;

(5)

Feasibility study and development plan of the business prospect of the representative office to be established, and the major business
scope of the representative office to be established;

(6)

Promises of the representative office to be established and the representatives to be sent on bearing all the civil liabilities for
the legal service activities they conduct within China;

(7)

Promises on the authenticity, completeness and accuracy of the information provided, and the consistency between the Chinese translation
and the original text;

(8)

Promises on abiding by Chinese laws, regulations and rules after the application is approved;

(9)

Promises on purchasing the practice risk insurance meeting the requirements for the representative office and the representatives
thereof after the application is approved.

Article 6

For one that does have difficulties in submitting the “partnership agreement or articles of association of this foreign law firm”
prescribed in Subparagraph 3 of Paragraph 1 of Article 8 , it may provide the introduction partnership agreement, the shareholders’
agreement or the documents that has to do with the articles of association involving the time of signing the articles of association,
initiators, organizational form and legal liability form, etc. that are signed by the main responsible person.

Article 7

The documents submitted pursuant to Paragraph 3 of Article 8 of the Regulations shall enclose the Chinese translation, and shall
be separately bound into three pieces in the form of original and counterpart.

Article 8

A foreign law firm to establish a representative office may not use a name prohibited or restricted by Chinese laws, regulations and
rules as the Chinese translation of its name, neither may it use any character that may lead to misunderstanding by the public.

Article 9

One applying for establishing a representative office shall have a chief representative to be sent and several representatives to
be sent.

Article 10

The following conditions shall be met if one applies for adding representative offices:

(1)

The representative office recently established in China has practiced for 3 successive years;

(2)

The representative offices already established and the representatives thereof has abided by Chinese laws, regulations and rules,
abided by lawyers’ professional ethics and practice disciplines, and hasn’t been investigated for any legal liabilities provided
for by the Regulations.

The successive practicing time prescribed in Subparagraph 1 of the preceding paragraph shall be calculated from the day on which the
Department (Bureau) of Justice of the province, autonomous region or municipality directly under the Central Government (hereinafter
referred to as the province, autonomous region and municipality directly under the Central Government) where the representative office
domiciles made the registration of start of business for the first time.

Article 11

One applying for adding a representative office shall submit the following materials besides the materials prescribed in Article 8
of the Regulations:

(1)

Basic information of the representative offices already established;

(2)

Copies of the Practice Licenses of Foreign Law Firm’s Representative Office in China (counterpart) of the representative offices already
established;

(3)

Certifications, which meet the provisions of Subparagraphs 1 and 2 of Paragraph 1 of Article 10 of these Provisions, issued by the
Departments (Bureaus) of Justice of the provinces, autonomous regions and municipalities directly under the Central Government where
the representative offices domicile.

The above materials shall enclose Chinese translations, and shall be separately bound into three pieces in the form of original and
counterpart.

Article 12

The Department (Bureau) of Justice of the province, autonomous region or municipality directly under the Central Government shall,
after receiving the application materials for establishing representative office submitted by an applicant, deal with them according
to the following situations:

(1)

If the application materials are complete, the Department (Bureau) of Justice shall deal with them according to Article 9 of the
Regulations;

(2)

If the application materials are incomplete, the Department (Bureau) of Justice shall notify the applicant to supplement the materials
within 15 days from the day of receiving the application materials. If the applicant supplements the materials within 3 months from
the day of first submitting the application materials, the materials shall be dealt with according to the preceding subparagraph;
if the applicant fails to supplement the materials within 3 months from the day of first submitting the application materials, the
Department (Bureau) of Justice shall decide not to accept the application, and notify the applicant in written form within 15 days.

Article 13

The Ministry of Justice shall, after receiving the application materials of the applicants and the examination opinions reported by
the Departments (Bureaus) of Justice of the provinces, autonomous regions and municipalities directly under the Central Government,
make the decision within 6 months, issue the practice licenses and the counterparts to the representative offices approved to be
established, and notify the Departments (Bureaus) of Justice of the provinces, autonomous regions and municipalities directly under
the Central Government to issue the practice certificates to the representatives; and for those not approved, the reasons shall be
explained in written form.

Article 14

The applicant shall, within 30 days from the day of obtaining the practice license, and taking the counterpart of the license, go
through the procedures for registration and for issuance of the representatives’ work visas at the departments of technical supervision,
public security, labor, bank, taxation of the place where the representative office domiciles and the Chinese embassies and consulates
stationed abroad.

Article 15

The applicant shall, within 30 days after finishing the procedures prescribed in Article 14 of these Provisions, make the registration
of start of business and pay the registration fee at the Department (Bureau) of Justice of the province, autonomous region or municipality
directly under the Central Government where it domiciles.

Copies of the following materials shall be submitted for the handling of the procedures for registration of start of business:

(1)

Practice license of the foreign law firm’s representative office in China (counterpart);

(2)

Practice certificates of the representatives of the foreign law firm’s representative office;

(3)

Notarized office place certifications, including the post_title certification, and the agreement on house lease (the term shall be 1 year
or more).

For those failing to make the registration of start of business within the period prescribed in Paragraph 1 of this Article, the practice
license of the foreign law firm’s representative office in China and the practice certificates of the representatives of the foreign
law firm’s representative office shall become void automatically.

Article 16

A representative office may not carry out legal services if it has not made the registration of start of business.

Article 17

To make the registration of annual inspection, a representative office shall, apart from the materials prescribed in Article 22 of
the Regulations, submit the following notarized or certified documents provided by the body of lawyer administration of the country
where the representatives sent acquired their practice qualification:

(1)

Certifications proving that the representatives of the office have not been given any criminal punishment or any other punishment
for violation of lawyer professional ethics or practice disciplines;

(2)

Copies of the effective practice liability risk insurance of the representative office and the representatives thereof.

Article 18

If a representative office and the representatives thereof have passed the annual inspection, the Department (Bureau) of Justice of
the province, autonomous region or municipality directly under the Central Government shall handle the annual registration of the
representative office and the representatives sent, and charge the registration fee.

Chapter III Alteration and Writing-off of Representative Offices

Article 19

If a foreign law firm that has established the representative office is under any of the situations, the representative office shall
report that to the Department (Bureau) of Justice of the province, autonomous region or municipality directly under the Central Government
where it domiciles:

(1)

The name, domicile of the headquarters or main responsible person of the law firm is altered;

(2)

The law firm is merged or split.

Article 20

If a representative office is to alter its Chinese or English name, the foreign law firm that established it shall submit the application
letter for the alteration and the relevant documents signed by the main responsible person to the Department (Bureau) of Justice
of the province, autonomous region or municipality directly under the Central Government where the representative office domiciles.
The Department (Bureau) of Justice shall, within 15 days from receiving the application materials, present its examination opinions
to the Ministry of Justice, which shall handle the procedures for approval within 15 days from receiving the examination opinions.

The representative office shall, taking the notice of approval of the Ministry of Justice, go through the relevant procedures for
alteration at the Department (Bureau) of Justice of the province, autonomous region or municipality directly under the Central Government
where it domiciles.

Article 21

If a foreign law firm applies for writing off its representative office, it shall submit the application letter signed by its main
responsible person to the Department (Bureau) of Justice of the province, autonomous region or municipality directly under the Central
Government where the representative office domiciles.

The Department (Bureau) of Justice of the province, autonomous region or municipality directly under the Central Government shall,
within 30 days from receiving the application, report the examination opinions to the Ministry of Justice, which shall handle the
procedures for approval within 30 days from receiving the examination opinions.

Article 22

The representative office shall, from the day of receiving the notice of approval for the writing-off from the Ministry of Justice,
carry out the liquidation pursuant to law. And it may not transfer any of its property before all the debts are paid off.

As for the representative office that has been written off, its practice license and the counterpart thereof, and the practice certificates
of the representatives shall be withdrawn, and the Department (Bureau) of Justice of the province, autonomous region or municipality
directly under the Central Government where it domiciles shall make a public announcement.

Article 23

After a representative office has been written off, the creditors shall have the right to recover the unliquidated creditor’s rights
from the foreign law firm.

Article 24

If a representative office is involved in either of the situations prescribed in Subparagraphs 1 or 3 of Paragraph 1 of Article 14
of the Regulations, it shall, within 3 months from the law firm it belongs to is dissolved or written off, report to the Department
(Bureau) of Justice of the province, autonomous region or municipality directly under the Central Government where it domiciles,
which shall report to the Ministry of Justice to cancel the practice license, and handle the procedures for writing-off according
to these Provisions.

Article 25

If a representative office needs to suspend the business because of special causes, the law firm it belongs to shall submit the application
letter signed by the main responsible person to the Department (Bureau) of Justice of the province, autonomous region or municipality
directly under the Central Government where it domiciles, which shall announce the suspension of business after approval.

The suspension of business of the representative office may not exceed 1 year. Those suspending the business for more than 1 year
shall be regarded as being written off automatically.

Article 26

To apply for moving a representative office to another city, a foreign law firm shall file the application with the Department (Bureau)
of Justice of the province, autonomous region or municipality directly under the Central Government where the office is to be moved
to, which shall, after examination, report the application to the Ministry for approval.

The representative office shall, taking the notice of approval, go through the relevant procedures for writing-off and registration
pursuant to the provisions.

Chapter IV Sending and Changing of Representatives

Article 27

A representative office shall comply with the provisions of Subparagraph 2 of Article 7 of the Regulations when it sends or changes
the chief representative or sends representatives.

A member of the lawyers’ association of the country where he acquired his practice qualification shall refer to the member of a legal
national or regional lawyers’ industrial organization of the country where he acquired his practice qualification. If there is no
lawyers’ industrial organization, the representative may be a person registered at the body of lawyer administration of the country
where he acquired his practice qualification.

Practicing time abroad shall refer to the time that the lawyer, after obtaining the lawyer practice license in the country where he
acquired his practice qualification, made the registration of lawyer practice at the statutory body of lawyer registration of that
country, including the practicing time in any separate tariff zone of China. Practicing time abroad may be calculated accumulatively.

A person holding the same post shall refer to a practicing lawyer who enjoys the same rights and assumes the same obligations as those
of the partners in the aspects of the management, profit and risk sharing of the law firm.

Article 28

A foreign law firm shall submit the following materials if it wishes to send or change the chief representative or to send representatives:

(1)

Application letter signed by the main responsible person of that foreign law firm, which shall include the following contents:

Basic information about the chief representative to be sent or changed or the representatives to be sent;

Posts to assume and the terms;

Promises in line with Subparagraph 2) of Article 7 of the Regulations;

Promises on the authenticity, completeness and accuracy of the information and materials provided, and the consistency between the
Chinese translation and the original text;

Promises on abiding by the laws, regulations and rules of China after obtaining the approval;

Promises on continually purchasing the practice risk insurance meeting the requirements for those personnel after obtaining the approval.

(2)

Materials provided for in Subparagraphs 4 to 7 of Article 8 of the Regulations;

(3)

Copies of the practice risk insurance documents of the representatives to be;

(4)

Identity certifications of the representatives to be.

The materials prescribed in Subparagraphs 2 and 3 of the preceding paragraph shall be notarized and certified.

The foregoing application materials shall enclose Chinese translations, and shall be separately bound into 3 pieces in the form of
original and counterpart.

Article 29

The Departments (Bureaus) of Justice of the provinces, autonomous regions and municipalities directly under the Central Government
shall deal with the application materials of the to-be representatives submitted by the foreign law firms according to the following
situations:

(1)

If the application materials are complete, the Department (Bureau) of Justice shall deal with them according to Article 9 of the
Regulations;

(2)

If the application materials are incomplete, the Department (Bureau) of Justice shall, within 15 days from receiving the application
materials, notify the applicant to supplement the materials. If the applicant supplements the materials within 3 months from the
day of submitting the application materials for the first time, the Department (Bureau) of Justice shall deal with them according
to the preceding paragraph; if the applicant fails to supplement the materials within 3 months from the day of first submitting the
application materials, the Department (Bureau) of Justice shall make the decision on not accepting them, and shall notify the applicant
in written form within 15 days.

Article 30

After receiving the application materials of foreign law firms and the examination opinions submitted by the Departments (Bureaus)
of Justice of the provinces, autonomous regions and municipalities directly under the Central Government, the Ministry of Justice
shall grant the approval within 6 months, if it decides not to grant the approval, it shall inform the applicants of the reasons
in written form.

The representative office shall, taking the notice of approval, draw the practice certificates of the representatives of foreign law
firm’s representative office at the local Department (Bureau) of Justice of the province, autonomous region or municipality directly
under the Central Government, and go through the relevant procedures at the relevant departments.

Article 31

If the Ministry of Justice cancels the practice certificate of a representative in any of the situations prescribed in Article 13
of the Regulations, the Department (Bureau) of Justice of the province, autonomous region or municipality directly under the Central
Government where the representative office domiciles, shall withdraw the practice license of the representative office, write off
its registration of practice and make a public announcement.

Chapter V Practice Rules

Article 32

The following acts shall be regarded as “affairs on Chinese law” prescribed in Article 15 of the Regulations:

(1)

Participating in litigation activities within China as lawyers;

(2)

Providing opinions or certifications on the specific issues governed by Chinese laws in contracts, agreements, articles of association
or other written documents;

(3)

Providing opinions and certifications on the acts or events governed by Chinese laws;

(4)

Presenting agent opinions or comments on the application of Chinese laws and the facts involving Chinese laws as agents in arbitration
activities;

(5)

Handling, on the trustor’s behalf, the procedures for registration, alteration, application or putting on record, and other procedures
at the government organs of China or other organizations authorized by laws and regulations with administrative authorities.

Article 33

When providing the information related to the influence of Chinese legal environment according to Subparagraph 5 of Paragraph 1 of
Article 15 of the Regulations, the representative office and the representatives thereof may not provide any specific opinions or
judgment on the application of Chinese laws.

Article 34

In accordance with Article 11 of the Regulations, representative offices shall open RMB accounts and foreign exchange accounts in
the banks to accept the remittance from the clients inside the territory of China.

Representative offices shall, according to the laws and regulations of China on taxation, make the registration of taxation, perform
the obligations of paying taxes, and may apply to the local organs in charge of taxation for drawing or purchasing invoices.

Article 35

If a representative office employs assistant personnel with Chinese nationality, it shall handle the employment relationship with
the department of service for foreign enterprises of the place where it domiciles, and draw the employees’ certificates at the Department
(Bureau) of Justice of the province, autonomous region or municipality directly under the Central Government where it domiciles.

Article 36

If a representative office employs assistant personnel with foreign nationalities, it shall, according to the relevant provisions
on foreigners’ employment in China, apply to the Department (Bureau) of Justice of the province, autonomous region or municipality
directly under the Central Government where it domiciles, and go through the procedures for employment and residence at the relevant
departments.

Article 37

The representative offices shall observe the following rules when making publicity:

(1)

Those informing the clients that they may engage in the business within China shall, at the same time, inform the clients that they
don’t have the qualification, licenses or capacity to engage in Chinese legal services;

(2)

Those declaring to the clients that they are qualified as Chinese lawyers or used to be Chinese practicing lawyers shall, at the same
time, declare that they may not practice as Chinese lawyers now;

(3)

Those making publicity through letters or business cards shall include the statements prescribed in Subparagraphs 1 and 2 in their
publicity.

Article 38

The representatives and assistant personnel of the representative offices may not provide Chinese legal services to the clients in
the name of “consultants on Chinese laws”.

Article 39

A representative offices and the law firm it belongs to may not conduct the following acts:

(1)

Directly or indirectly investing in Chinese law firms;

(2)

Making practicing associations with Chinese law firms or Chinese lawyers that share the profits or risks;

(3)

Establishing joint offices or sending personnel to Chinese law firms to engage in legal service activities;

(4)

Managing, operating, controlling or enjoying the equity rights and interests of Chinese law firms.

Article 40

Any of the following situations shall be deemed as employing Chinese practicing lawyers:

(1)

Reaching employment or labor agreements with Chinese practicing lawyers;

(2)

Having actual employment or labor relationship with Chinese practicing lawyers;

(3)

Reaching agreements with Chinese practicing lawyers on sharing the profits or risks, or participating in the management;

(4)

Paying remuneration, expenses or business dividends to individual Chinese practicing lawyers;

(5)

Employing Chinese practicing lawyers to carry out business activities in the name of the law firm the representative office belongs
to or of the representative office.

Article 41

A representative office shall make clarifications and explanations for its acts that have been complained.

Chapter VI Supplementary Provisions

Article 42

A representative office shall hang the Practice License of Foreign Law Firm’s Representative Office in China at the eye-catching position
in its office place.

A representative office shall set up a sign in its office place, on which the complete Chinese name and English name of it shall be
written.

Article 43

The Practice License of Foreign Law Firm’s Representative Office in China shall be printed and issued by the Ministry of Justice.

The Practice Certificate of Representative of Foreign Law Firm’s Representative Office and the Employee Certificate of Foreign Law
Firm’s Representative Office shall be printed by the Ministry of Justice and be issued by the Departments (Bureaus) of Justice of
the provinces, autonomous regions or municipalities directly under the Central Government.

Article 44

Only the license-issuing units may, according to legal procedures, withhold or revoke the Practice License of Foreign Law Firm’s Representative
Office in China, the Practice Certificate of Representative of Foreign Law Firm’s Representative Office and the Employee Certificate
of Foreign Law Firm’s Representative Office, no other unit or individual may confiscate, seize or damage those licenses and certificates.

Article 45

No one may forge, alter, lease, lend, transfer or sell the practice license of a representative office and the counterpart thereof,
or the practice certificates and employee certificates of the representatives.

Whoever violates the preceding paragraph shall be investigated for the corresponding legal liabilities.

Article 46

A representative office which has lost its practice license or a representative who has lost his practice certificate must announce
the loss before it/he may apply for a replacement.

Article 47

These Provisions shall enter into force as of September 1, 2002.

The Ministry of Justice of the People’s Republic of China
2002-07-04

DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON THE REVISION OF THE REGULATIONS OF THE CHINESE PEOPLE’S LIBERATION ARMY ON THE MILITARY SERVICE OF OFFICERS IN ACTIVE SERVICE

Decision of the Standing Committee of the National People’s Congress on the Revision of the Regulations of the Chinese People’s Liberation
Army on the Military Service of Officers in Active Service

In order to further strengthen the building of a revolutionary, younger, better educated and professional officer corps, the Seventh
Meeting of the Standing Committee of the Eighth National People’s Congress, having examined the proposal submitted by the State Council
and the Central Military Commission on Amendments (Draft) to the Regulations of the Chinese People’s Liberation Army on Military
Service of Officers in Active Service, decides to make the following revisions of the Regulations of the Chinese People’s Liberation
Army on the Military Service of Officers in Active Service:

1. Article 3 is revised as follows: “In the selection and use of officers, the principles of appointing people on their merits, stressing
both political integrity and professional competence, attaching importance to actual performance and exchanging officers when appropriate
shall be adhered to, and democratic supervision exercised.

2. Article 9 is revised as follows: “When the number of officers trained in military academies or schools cannot meet the needs, in
peacetime, outstanding soldiers selected and trained in training institutions designated by the People’s Liberation Army’s general
departments may be promoted to officers, or civilian college graduates and other specialized technical personnel may be enrolled
into the Army and commissioned as officers; in wartime, officers may be appointed directly from among soldiers, officers called up
from the reserve service and personnel of non-military departments.”

3. Item (1) of Article 11 is revised as follows: “Officers from the Chief of the General Staff and the Director of the General Political
Department down to the division commander shall be appointed or removed by the Chairman of the Central Military Commission.”

4. Item (2) of Article 11 is revised as follows: “Officers at the level of deputy division commander (or brigade commander) and the
level of regiment commander (or deputy brigade commander) and senior specialized technical officers shall be appointed or removed
by the Chief of the General Staff, the Director of the General Political Department, the Director and Political Commissar of the
General Logistics Department, the commanders and political commissars of the major military commands and of various services and
arms, or the heads of units equivalent to the major military commands; officers at the level of regiment commander (or deputy brigade
commander) in units equivalent to quasi major military commands shall be appointed or removed by the heads of those units.”

5. The following paragraph is added to Article 11 as Paragraph 2: “The appointment and removal of officers described in the preceding
paragraph shall be conducted in accordance with the procedures prescribed by the Central Military Commission.”

6. Article 13 is revised as follows: “The maximum age for operational, political and logistics officers in combat troops in peacetime
shall be:

30 for officers at the platoon level;

35 for officers at the company level;

40 for officers at the battalion level;

45 for officers at the regimental level;

50 for officers at the divisional level;

55 for officers at the corps level; and

63 for officers at the level of deputy commander of the major military command and 65 for officers at the level of commander of the
major military command.”

“The maximum age for officers at the battalion or regimental level aboard naval vessels shall be 45 and 50 respectively.”

“The maximum age for a small number of officers at the divisional or corps level in combat troops may be appropriately extended, provided
this is necessitated by work and approved by the authorities with the prescribed power for appointment and removal. However, the
maximum age extention for officers at the divisional level and at the level of corps commander shall not be more than five years
while the maximum age extention for officers at the level of deputy corps commander shall not be more than three years.”

7. Article 14 is revised as follows: “The maximum age for officers at or below the regimental level in provincial military command
(garrison command) systems, logistics bases and their branch departments, academies and schools, and scientific and technological
institutions shall be determined in accordance with the provisions of the first paragraph of Article 13 of the present Regulations;
the maximum age for officers at the divisional level shall be 55 and for officers at the level of deputy corps commander or corps
commander shall be 58 and 60 respectively.”

8. Paragraph 1 of Article 15 is revised as follows: “The maximum age for officers at or below the battalion level in the offices of
the various general departments and the offices of the major military commands of the People’s Liberation Army shall be determined
in accordance with the provisions of the first paragraph of Article 13 of the present Regulations; the maximum age for officers at
the divisional level shall be 55; the maximum age for officers at the level of deputy corps commander or corps commander shall be
58 and 60 respectively. The maximum age for officers at the regimental level in the offices of the general departments shall be
45 and may be extended for five years when necessitated by work; the maximum age for officers at the regimental level in the offices
of the major military commands shall be 45, and the maximum age for a small number of such officers when necessitated by work may
be extended for three years.”

9. Paragraph 1 of Article 16 is revised as follows: “The maximum age for specialized technical officers in peacetime shall be:

40 for junior specialized technical officers;

48 for intermediate specialized technical officers; and

60 for senior specialized technical officers.”

10. Paragraph 2 of Article 26 is revised as follows: “The disciplinary sanctions shall fall into the following categories: warning;
serious warning; recording of a demerit; recording of a serious demerit; demotion to a lower post, demotion to a lower rank or grade;
dismissal from post; disciplinary discharge from the military service and other disciplinary sanctions prescribed by the Central
Military Commission.”

11. Article 29 is revised as follows: “A system linking salary to post and military rank and a regular salary increase system shall
be instituted for officers, who shall also enjoy allowances and subsidies in accordance with the relevant regulations of the State
and the Army. The specific measures shall be prescribed by the Central Military Commission.

“Officers shall continue to draw their salaries, when they in accordance with the relevant regulations receive off-service training,
vacation, medical treatment or recuperation, or when they wait for new assignments after being relieved of their duties.”

12. Article 34 is revised as follows: “Officers shall retire from active service when they reach the maximum age for active service
in peacetime.”

“The maximum age for officers in active service in peacetime shall be:

55 for officers at the divisional level in combat troops; and

58 for officers at the level of deputy corps commander and 60 for officers at the level of corps commander in combat troops.”

“The maximum age for officers in active service at other levels shall be the same as the maximum age for their posts.”

13. Paragraph 5 of Article 37 is revised as follows: “As regards officers who have been in active service for 30 years or more, or
who have been in active service and have worked for the State for a total of 30 years or more, or who are aged 50 or more at or above
the divisional level may be treated as pensioners, provided that they are released from active service upon approval of their applications
for retirement by the competent authorities; and those who are at the regimental level and not suitable for transference to civilian
jobs or other arrangements may be treated as pensioners, provided their retirement is approved by the competent authorities.”

14. Article 39 is renumbered Article 38. Article 38 is renumbered Article 39 and revised as follows: “The affairs of officers who
have been retired from active service shall be administered by the government. Specific measures shall be prescribed by the State
Council and the Central Military Commission.” The following paragraph is added as Paragraph 2 of this Article: “The affairs of officers
who have left their posts to rest or who are at or above the corps level when they retire shall be administered in accordance with
relevant regulations of the State Council and the Central Military Commission.”

The present Decision shall enter into effect as of the date of promulgation.

The Regulations of the Chinese People’s Liberation Army on the Military Service of Officers in Active Service shall be revised in
accordance with the present Decision and repromulgated.

MOFTEC P.R.C.

EDITOR:Victor

REGULATION FOR THE IMPLEMENTATION OF TRADEMARK LAW

Regulation for the Implementation of Trademark Law puts into effect

Author:Chen Zhixin Du Xiaoxi

Beijing,September 19(chinacourt.org) Regulation for the Implementation of Trademark Law of the People s Republic of China puts into effect on September 15th 2002.

Xu Jianxin, the Section Chief of Trademark office of Shen Yang Industry and Commerce Bureau, said that the main characteristic of
the new statute which was enhancing the protection on famous trademark. At the same time it gave the persons more powers to punish
the actions of infringing on trademark. The Department of Industry and Commerce was enpost_titled to amerce a fine less than 100 thousand
RMB.

It is reported, the revised Trademark Law and Regulations for the Implementation are enhancing the protection on exclusive right
of trademark and increasing the number of punishing fine. The infringing goods will be confiscated. If somebody s action had broken
the law, he would be investigated the criminal responsibility.

According to the Regulation for the Implementation ,trademark holder can make an application to the charge department of enterprise
name registration for removing the name of infringing registration.

In addition, geography trademark can be protected as attestation of trademark and registration of collectivity trademark.

Source:China Court Net

TRANSLATOR:Victor EDITOR:Jeff

CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON ENTERPRISE INCOME TAX PREFERENTIAL POLICES TO BE ENJOYED BY ENTERPRISES WITH FOREIGN INVESTMENT WHICH INCREASE INVESTMENTS

The Ministry of Finance, the State Administration of Taxation

Circular of the Ministry of Finance and the State Administration of Taxation on Enterprise Income Tax Preferential Polices to Be Enjoyed
by Enterprises with Foreign Investment Which Increase Investments

CaiShui [2002] No.56

June 1, 2002

The financial departments (bureaus) and state taxation bureaus of all provinces, autonomous regions, municipalities directly under
the Central Government and municipalities separately listed on the State plan, the local taxation bureaus of Guangdong and Hai’nan,
Local Taxation Bureau of Shenzhen, the Financial Bureau of Xinjiang Army Corps of Production and Construction:

For a period of time , it has been reported in many regions whether enterprises with foreign investment may, if increasing investments
to enlarge the orperational scale beyond the original contract , enjoy and calculate separately the proceeds of the time income
tax perferential treatment from such increased investment items, provided for in Article 8 of the Income Tax Law of the People’s
Republic of China on Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as the Tax Law) in contrast
with the Circular of the Ministry of Finance and the State Administration of Taxation on Several Provisions concerning the Issue
of Levy of the Income Tax from Chinese-Foreign Equity Joint Ventures, Chinese-Foreign Cooperative Production Enterprises and Wholly
Foreign-Owned Enterprises (CaiShuiWaiZi [1986] No.102). After study, we hereby, in accordance with the relevant provisions in the
Tax Law and the detailed rules for its implementation, give our notice as follows concerning the issue of enterprises with foreign
investment enjoying the income tax perferential treatment due to their increase of investment items with a view to encouraging large
transnational companies to invest in China, improving the efficiency of China’s utilization of foreign investments and further improving
the tax preferential polices::

For any enterprise with foreign investment which engages in the encouraged category of projects in the Catalogue for the Guidance
of Foreign Investment Industries approved by the State Council and meets any of the following conditions, the investor may, with
regard to the proceeds from investment items beyond the original contract, separately calculate and enjoy the regularly reduced or
exempted enterprise income tax preferential treatment provided for in Paragraphs 1 and 2 of Article 8 of the Tax Law:

(1)

the newly increased amount of registered capital due to the increase of investment is no less than 60 million USD;

(2)

the newly increased amount of registered capital due to the increase of investment is no less than 150 million USD, and also no less
than 50% of the enterprise’ original registered capital.

The execution of the above tax preferences must be based upon the application of the enterprise involved and the approval of the
taxation organ at the provincial level. Each taxation organ at the provincial level shall submit the information on its approval
to the Ministry of Finance and the State Administration of Taxation for record.

II.

An enterprise with foreign investment shall distinguish its production and operation of the increased investment items from the production
and operation of the original investments, and shall separately set up account books and documents, and accurately calculate the
respective taxable income. Where an enterprise with foreign investment fails to reasonably calculate the respective taxable income,
the taxation organ may reasonably divide the respective taxable income on the basis of such proportion as income, assets, etc. of
the enterprise.

III.

This Circular shall enter into force as of January 1, 2002. Where the investments increased by an enterprise with foreign investment
before January 1, 2002 meet the conditions in this Circular, the enterprise may, among the years for tax reduction and exemption
as determined in the Tax Law, enjoy the preferential treatment for the years after January 1, 2002, and the tax amount levied before
January 1, 2002 shall not be refunded.

The Ministry of Finance, the State Administration of Taxation
2002-06-01

CIRCULAR OF THE STATE TAXATION ADMINISTRATION ON RELEVANT ISSUES CONCERNING THE REFUND OF ENTERPRISE INCOME TAX TO FOREIGN INVESTORS UPON THEIR REINVESTMENT

The State Taxation Administration

Circular of the State Taxation Administration on Relevant Issues concerning the Refund of Enterprise Income Tax to Foreign Investors
upon their Reinvestment

GuoShuiFa [2002] No.90

July 17, 2002

The state taxation bureaus of all provinces, autonomous regions and municipalities directly under the Central Government and municipalities
srparately listed on the State plan, Guangdong Provincial Local Taxation Bureau and Shenzhen City Local Taxation Bureau:

Recently, some questions concerning the implementation of the preferential policies on tax refund upon reinvestment, which need to
be further clarified, are raised by some regions. In order to regulate the implementation of the preferential policies on tax refund
upon reinvestment, which are provided for in the Income Tax Law of the People’s Republic of China on Enterprises with Foreign Investment
and Foreign Enterprises(hereinafter referred to as the Tax Law) and in the Detailed Rules for its implementation, we hereby clarify
the relevant issues as follows:

In case an enterprise with foreign investment, pursuant to the resolutions of the board of directors, make re-investment by increasing
its registered capital financed from the Accumulation Fund (or the Development Fund or the Reserve Fund) that it has set aside from
its after-tax profits in accordance with the relevant provisions, the part of the reinvestment in the said increase of the enterprise’s
registered capital which is contributed by the foreign investor is enpost_titled to a tax refund to the foreign investor upon reinvestment
in accordance with Article 10 of the Tax Law and other relevant provisions.

II.

Being used directly as investment to establish other enterprises with foreign investment as mentioned in Paragraph 1 of Article 80
of the Detailed Rules for the Implementation of the Tax Law shall include the following circumstances:

(1)

being directly used as reinvestment to establish another enterprise with foreign investment, and such reinvestment constitutes the
registered capital of the new enterprise;

(2)

being directly used as reinvestment to increase the registered capital of an existing enterprise with foreign investment.

A foreign investor shall not, if using the profits it obtained from the enterprise with foreign investment as reinvestment to purchase
other investors equity share in an existing enterprise, but not increasing the registered capital or the operational fund of the
said enterprise, enjoy the preferential treatment of tax refund upon such reinvestment.

III.

A foreign investor that uses its foreign currency reserve as reinvestment shall regard the Renminbi converted on the basis of the
foreign currency quote price announced by the State on the day when the reinvested enterprise actually received the investment amount,
as the reinvestment amount for calculating the tax to be refunded upon reinvestment.

IV.

Where a foreign investor makes one or more than one reinvestments by using the its after-tax profits derived from a fiscal year, the
accumulative reinvestment amount for calculating the tax to be refunded shall not exceed the limited amount calculated from the following
formula:

The limited reinvestment amount = (the taxable income of the enterprise with foreign investment in the year when the after-tax profits
are obtained – the enterprise income tax actually paid by the enterprise with foreign investment in the year) * the equity share
(or profit distribution proportion) held by the foreign investor in the enterprise with foreign investment in the year

Where a foreign investor reinvests all its annual after-tax profits derived from the enterprise with foreign investment in the same
year, and the accumulative reinvestment amount is lower than the above said limited amount, the tax to be refunded shall be calculated
on the basis of the actual reinvestment amount; if the accumulative reinvestment amount exceeds the above said limited amount, the
tax to be refunded shall be calculated on the basis of the limited amount, and the part in excess shall not be enpost_titled to tax refund.

The enterprise with foreign investment with 100% of shares held by foreign investors, which engage wholly in investment business as
provided for in the Official Reply of the State Taxation Administration on the Relevant Issues concerning the Tax Refund upon Enterprises
with Foreign Investment Reinvestment (GuoShuiHanFa [1995] No.154), shall include enterprises which engage wholly in investment business
and in business relating to investment.

Business relating to investment shall be limited to what is stipulated in the Interim Provisions on Foreign-funded Investment Companies
promulgated by the Ministry of Foreign Trade and Economic Cooperation on April 4, 1995 and their supplementary provisions, i.e.,
services provided by a foreign-funded company within the business scope in its business license to its subsidiaries in which it has
invested, such as purchase of raw materials, sale of products and after-sale service, financial and other ancillary services, like
financial and technical supports, etc., as well as research and development, consulting, training and export business as authorized
to be engaged in by the company inside or outside of the subsidiaries it has invested in.

The State Taxation Administration
2002-07-17

DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON THE REVISION OF THE REGULATIONS ON THE MILITARY RANKS OF OFFICERS OF THE PEOPLE’S LIBERATION ARMY

Decision of the Standing Committee of the National People’s Congress on the Revision of the Regulations on the Military Ranks of Officers
of the People’s Liberation Army

Beijing,November 4(chinacourt.org) In order to further improve the system of military ranks of officers, the Seventh Meeting of the Standing Committee of the Eighth
National People’s Congress, having examined the proposal submitted by the Central Military Commission on Amendments (Draft) to the
Regulations on the Military Ranks of Officers of the Chinese People’s Liberation Army, decides to make the following revisions of
the Regulations on the Military Ranks of Officers of the Chinese People’s Liberation Army:

1. Article 7 is revised as follows: “Officers’ ranks shall be classifed into the following ten grades under three categories:

(1) Generals: General, Lieutenant General, Major General;

(2) Field officers: Senior Colonel, Colonel, Lieutenant Colonel, Major; and

(3) Junior officers: Captain, Lieutenant, Second Lieutenant.”

2. Paragraph 1 of Article 10 is revised to consist of two paragraphs. The first paragraph is to read: “The Central Military Commission
of the People’s Republic of China commands the armed forces of the country. The Central Military Commission practises a system wherein
its Chairman assumes overall responsibility. No military rank shall be conferred on the Chairman of the Central Military Commission”.
The second paragraph is to read: “The ranks of the Vice-chairmen of the Central Military Commission by virtue of their posts shall
be General.” Paragrap 2 of Article 10 is renumbered as Paragraph 3, and revised as follows: “The ranks of members of the Central
Military Commission by virtue of their posts shall be General.”

3. Article 11 is revised as follows: “The ranks for operational, political and logistics officers by virtue of their posts shall
be as follows:

Chief of the General Staff and Director of the General Political Department of the People’s Liberation Army: General;

Officers at the level of commander of a major military command: General or Lieutenant General;

Officers at the level of deputy commander of a major military command: Lieutenant General or Major General;

Officers at the level of corps commander: Major General or Lieutenant General;

Officers at the level of deputy corps commander: Major General or Senior Colonel;

Officers at the level of division commander: Senior Colonel or Major General;

Officers at the level of deputy division commander (or brigade commander): Colonel or Senior Colonel;

Officers at the level of regiment commander (or deputy brigade commander): Colonel or Lieutenant Colonel;

Officers at the level of deputy regiment commander: Lieutenant Colonel or Major;

Officers at the level of battalion commander: Major or Lieutenant Colonel;

Officers at the level of deputy battalion commander: Captain or Major;

Officers at the level of company commander: Captain or Lieutenant;

Officers at the level of deputy company commander: Lieutenant or Captain; and

Officers at the level of platoon leader: Second Lieutenant or Lieutenant.”

4. Paragraph 2 of Article 12 is revised as follows: “Intermediate specialized technical officers: from Senior Colonel to Captain.”
Paragraph 3 is revised as follows: “Junior specialized technical officers: from Lieutenant Colonel to Second Lieutenant.”

5. Paragraph 2 of Article 16 is deleted.

6. Item (1) of Article 17 is revised as follows: “In peacetime, an interval for an officer to be promoted shall be: two years for
officers who are graduates of two-or three-year college or other institutions of higher learning to be promoted from Second Leutenant
to Lieutenant, three years for others without such college education, and four years for officers to be promoted from Lieutenant
to Captain, from Captain to Major, from Major to Lieutenant Colonel, from Lieutenant Colonel to Colonel or from Colonel to Senior
Colonel. Officers with the rank of Senior Colonel or above shall be promoted selectively on the basis of their posts, their political
integrity and professional competence and their contributions to the building of national defence.”

7. One article is added as Article 22: “If an officer whose appointment as Vice-chairman or a member of the Central Military Commission
has been decided is to be promoted to a General, the rank of General shall be conferred by the Chairman of the Central Military Commission.”

8. Article 22 is renumbered Article 23, and revised as follows: “Except for the cases as provided by Article 22 of the present Regulations,
promotion of officers’ ranks shall be approved by the authorities with the prescribed power for appointment and removal. However,
the promotion of ranks of the following officers shall be appoved in accordance with the following provisions:

(1) An officer at the level of deputy division commander (or brigade commander) to be promoted to Senior Colonel, or a specialized
technical officer to be promoted to Senior Colonel, Major General or Lieutenant General shall be approved by the Chairman of the
Central Military Commission;

(2) A specialized technical officer to be promoted to Colonel shall be approved by the head of a general department of the People’s
Liberation Army, of a major military command, of one of the services or arms of the Army or of a unit equivalent to a major military
command; and

(3) An officer at the level of deputy battalion commander to be promoted to Major, or a specialized technical officer to be promoted
to Major or Lieutenant Colonel shall be approved by the head of a combined corps or of a unit at the corps level that has the power
to appoint and remove officers.”

This Decision shall come into force as of the date of promulgation.

The Regulations on the Military Ranks of Officers of the Chinese People’s Liberation Army shall be revised in accordance with the
present Decision and repromulgated.

MOFTEC P.R.C.

EDITOR:Victor

REGULATIONS OF THE P.R.C. ON SINO-FOREIGN COOPERATION IN THE DEVELOPMENT OF CONTINENTAL PETROLEUM RESOURCES

Regulations of the P.R.C. on Sino-Foreign Cooperation in the Development of Continental Petroleum ResourceS

CHAPTER ONE GENERAL PROVISIONS CHAPTER TWO RIGHTS AND OBLIGATIONS OF FOREIGN CONTRACTORS CHAPTER THREE PETROLEUM OPERATIONS CHAPTER
FOUR SETTLEMENT OF DISPUTES CHAPTER FIVE LEGAL RESPONSIBILITIES CHAPTER SIX SUPPLEMENTARY PROVISIONS

CHAPTER ONE GENERAL PROVISIONS

Article 1. The regulations are formulated to safeguard the development of the petroleum industry and promote international economic cooperation
and technical exchange.

Article 2. Cooperative development of continental oil resources by Chinese and foreign partners within the territory of the People’s Republic
of China shall abide by the provisions of this set of regulations.

Article 3. The petroleum resources within the territory of the People’s Republic of China are owned by the State of the People’s Republic of
China.

Article 4. The Chinese government protects the activities, investment, profits and other legitimate rights and interests of foreign enterprises
participating in the cooperative development of continental petroleum resources.

Foreign partners participating in the cooperative development of continental oil resources within the territory of the People’s Republic
of China shall observe the relevant laws, decrees and regulations of the People’s Republic of China and accept the supervision and
management of the relevant departments of the Chinese government.

Article 5. The State shall not requisition the investment and gains of foreign partners participation in the cooperative development of oil
resources. In special circumstances, it may requisition part or all the petroleum due to foreign partners according to the legal
procedures to meet the demand of the public interests and shall give a corresponding amount of compensation.

Article 6. The departments or units authorized by the State Council are responsible for demarcating cooperative blocks, determining the forms
of cooperation, organizing the drafting of relevant plans and policies, examining and approving the master development plans for
cooperative development of oil and gas resources within the cooperative areas approved by the State Council.

Article 7. The China National Oil and Gas Exploration and Development Corporation (CNOGEDC) is responsible for the operations of the cooperative
development of continental oil resources, including holding talks, signing and executing contracts on cooperative development of
oil resources with foreign enterprises. It has the exclusive right in exploration, development and production of oil resources in
cooperation with foreign enterprises within the regions for cooperative development of oil resources approved by the State Council.

Article 8. CNOGEDC is responsible for signing contracts with foreign enterprises on cooperative development of continental oil resources by
way of inviting tenders or holding talks according to the cooperative blocks within the areas for cooperative development of continental
oil resources approved by the State Council. The contracts shall become valid after they are approved by the Ministry of Foreign
Trade and Economic Cooperation (MFTEC) of the People’s Republic of China.

CNOGEDC can also sign other contracts with foreign enterprises for cooperation on projects other than those provided for in the preceding
paragraph within the areas for cooperative development of continental oil resouces approved by the State Council and submit the contracts
for the record to MFTEC.

Article 9. After the cooperative blocks are made public, no other enterprises are allowed to enter the blocks to engage in oil exploration
and development except CNOGEDC, nor are they allowed to sign agreements with foreign enterprises on economic and technical cooperation
in oil development within the areas.

Enterprises which enter the blocks for oil exploration (at the stage of assessment exploration stage) before the cooperative blocks
are made public shall withdraw from the blocks after CNOGEDC has signed contracts with foreign enterprises. The data obtained from
the initial exploration by the enterprises shall be sold by CNOGEDC and the proceeds shall be made compensation for the investment
of the enterprises. If the enterprises have discovered oil (gas) of commercial value, they may participate in the development by
way of investment in the blocks from which they withdraw.

The departments or units authorized by the State Council shall make regular adjustment of the cooperative blocks according to the
contracts signed and the execution of the contracts.

Article 10. The cooperative development of continental oil resources shall follow the principle of taking into consideration both the interests
of the central government and the localities concerned, allowing the localities within the blocks to invest in the development of
oil (gas) resources of commercial value.

The people’s governments concerned shall protect the normal production and business activities within the cooperative blocks according
to law and provide effective assistance in terms of the use of land, road and logistic services.

Article 11. Partners in cooperative development of continental oil resources shall pay taxes and royalties according to law.

Article 12. Tax reduction, exemption or other favorable treatments shall be granted with regard to importing equipment and materials for the
purpose of performing the contracts. The specific measures shall be formulated by the Ministry of Finance together with the State
General Administration of Customs.

Chapter Two Rights and Obligations of Foreign Contractors

Article 13. CNOGEDC must sign contracts with foreign enterprises (hereinafter referred to as “foreign contractors”) for cooperative development
of continental oil resources and, except otherwise provided for by law, regulations or contracts, the foreign contractors shall alone
provide the investment to carry out exploration, be responsible for exploration operations and bear all exploration risks. After
a commercial oil (gas) field is discovered, both the foreign contractor and the CNOGEDC shall provide the investment for its cooperative
development and the foreign contractor shall be responsible for the development operations and production operations until CNOGEDC
takes over the production operations as according to the contracts.

Article 14. The foreign contractor may, in accordance with the provisions of the contract, recover its investment and expenses and receive remuneration
out of the petroleum (gas) produced.

Article 15. Foreign contractors may export the petroleum due to them and the petroleum they purchase according to the relevant State regulations
and the provisions of the contracts and may also remit abroad the investment they recover, profits and other legitimate income according
to law.

The shares of petroleum due to foreign contractors if to be sold within the territory of China, shall be unifiedly bought up by CNOGEDC.

Article 16. Foreign contractors shall open accounts with the banks approved by the State to handle foreign exchange businesses within the territory
of China and observe the State regulations on foreign exchange control.

Article 17. Foreign contractors shall open branches or representative offices in China according to law.

Article 18. In carrying out the petroleum contracts, foreign contractors shall use advanced technology and managerial experience and shall be
obliged to transfer the technology and pass on the experience to the Chinese side and undertake the training of Chinese personnel.

In petroleum operations, foreign contractors must gradually increase the proportions of Chinese personnel.

Article 19. In the process of performing the contracts, foreign contractors must promptly and accurately report to CNOGEDC on the situation
of petroleum operation, and must acquire complete and accurate numerical data, records, samples, vouchers and other original data
with respect to various aspects of the petroleum operation and regularly submit to CNOGEDC the necessary data and samples as well
as various technological, economic, financial and accounting and administrative reports.

Article 20. All the assets procured or built by foreign contractors in performing contracts, except those leased from a third party, shall be
owned by CNOGEDC after investment by the foreign contractors has been compensated for or after the expiration of the production period
of the oil (gas) fields. But foreign contractors may use these assets according to the provisions of the contract during the contract
period.

CHAPTER THREE PETROLEUM OPERATIONS

Article 21. Operator must formulate overall development programmes for the oil (gas) fields according to the regulations on the development
of petroleum resources of the State and submit to the departments or units concerned authorized by the State Council for approval
and can start development and production only after the programmes are approved.

Article 22. In purchase of machinery and equipment, raw materials, accessories, means of transport and office supplies necessary for oil development
operations, preference should be given to those of China made provided that these are competitive.

In employment of personnel or sub-contractors needed in oil development operations, preference should be given to Chinese citizens
and sub- contractors according to the provisions of the contracts.

Article 23. Operators and sub-contractors shall abide by the State laws, regulations and standards in environmental protection and safe operations
in carrying out oil development operations and shall follow the commonly accepted international practices in operation to protect
the farmland, aquatic products, forests and other natural resources and prevent polluting or damaging the air, sea, rivers, lakes,
underground water and other land environment.

Article 24. In cases where land is used in oil operations, the provisions of the “Land Management Law of the People’s Republic of China” and
other relevant provisions shall be observed.

Article 25. CNOGEDC shall have the ownership of all the data, records, samples, vouchers and other original data obtained from the petroleum
operations as stipulated in Article 19 of these regulations.

The use, transfer, donation, exchange, sales, publication or shipping out of the territory of the People’s Republic of China of the
data, records, samples, vouchers and other original data listed in the preceding paragraph must be conducted in accordance with the
relevant regulations of the State.

CHAPTER FOUR SETTLEMENT OF DISPUTES

Article 26. Any disputes arising between the parties to a contract on cooperative development of continental oil resources shall be settled through
consultation or mediation. If the parties concerned refuse consultation or mediation or consultation and mediation fail to settle
the disputes, the case shall be referred to the Chinese arbitration organizations or other arbitration organizations according to
the arbitration clauses of the contracts or the written arbitration agreements reached after the contracts are signed.

In absence of such arbitration clauses in the contracts or the written arbitration agreements reached afterwards, the parties concerned
may bring the case before the Chinese people’s court.

CHAPTER FIVE LEGAL RESPONSIBILITIES

Article 27. If there is one of the following cases that violate the provisions of this set of regulations, the departments or units authorized
by the State Council shall give a warning for correction within a prescribed time limit; if a correction is not made within the time
limit, an order may be given to stop oil operations. If the case is serious enough to constitute a crime, the criminal responsibilities
shall be affixed.

1. Violate the provisions of the first paragraph of Article 9 of this set of regulations by entering the Sinoforeign cooperative
blocks to carry out oil exploration or signed oil development cooperation agreements with foreign enterprises;

2. Violate the provisions of Article 19 of this set of regulations by failing to make timely and accurate reports about the oil operations
to CNOGEDC or failing to submit data and samples or technological, economic, financial and accounting and administrative reports
concerning the oil operations to CNOGEDC.

3. Violate the provisions of Article 21 of this set of regulations by starting oil development and production before the overall
development programme is approved.

4. Violate the provisions of paragraph 2 of Article 25 by using the data, records, samples, vouchers and other original data or transfer,
donate, exchange, sell and publish such records, samples, vouchers and other original data or ship or deliver them out of the territory
of the People’s Republic of China without approval.

Article 28. Cases that violate the provisions of Article 11, Article 16, Article 23 and Article 24 shall be punished according to law and other
regulations by the departments in charge under the State Council. If the cases are serious enough to constitute crimes, criminal
responsibilities shall be affixed.

CHAPTER SIX SUPPLEMENTARY PROVISIONS

Article 29. The terms used in these Regulations shall have the following definitions:

1. “Petroleum” means crude oil and natural gas deposited underground, currently being extracted or already extracted.

2. “Continental oil resources” means all the petroleum resources deposited underground of the land (including sea polders, islands
and the territory sea waters outreaching five meters).

3. “Exploitation” means, in general, the exploration for, and development, production, and marketing of petroleum and other related
activities.

4. “Petroleum operation” means all exploration, development, production operations and other related activities conducted in carrying
out the petroleum contracts.

5. “Exploration operations” means all work done to locate the petroleum- bearing traps by means of geological, geophysical and geochemical
methods including drilling exploratory wells, etc. and all work done to determine the commerciality of discovered petroleum traps,
including appraisal drilling, feasibility studies and preparation of the overall development programme for an oil (gas) field.

6. “Development operations” means all the work of designing, construction, installation, drilling etc., and the related research
work carried out for petroleum oil production from the date of the approval of the overall development programme for an oil (gas)
field, including production activities carried out before the commencement of commercial production.

7. “Production operations” means all operations and related activities for producing petroleum conducted after the date of commencement
of commercial production of an oil (gas) field.

Article 30. The provisions of Article 4, Article 11, Article 12, Article 15, Article 16, Article 17 and Article 22 apply to foreign contractors.

Article 31. The Regulations come into force as of the date of promulgation.

MOFTEC P.R.C.

EDITOR:Victor

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DUI

ADMINISTRATION OF THE USE OF SEA AREAS LAW

PREVENTION AND CONTROL OF DESERTIFICATION LAW

DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON REVISING THE THE PREVENTION AND CONTROL OF ATMOSPHERIC POLLUTION

PROVISIONS OF SHANGHAI MUNICIPALITY ON THE INTRODUCTION OF HIGH ACADEMIC LEVEL OVERSEAS PERSONEL SCHOOLED ABROAD

INTERIM MEASURES ON INFORMATION DISCLOSURE OF COMMERCIAL BANKS

PROVISIONS OF THE MINISTRY OF JUSTICE ON THE EXECUTION OF THE REGULATIONS ON THE ADMINISTRATION OF FOREIGN LAW FIRMS’ REPRESENTATIVE OFFICES IN CHINA

DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON THE REVISION OF THE REGULATIONS OF THE CHINESE PEOPLE’S LIBERATION ARMY ON THE MILITARY SERVICE OF OFFICERS IN ACTIVE SERVICE

REGULATION FOR THE IMPLEMENTATION OF TRADEMARK LAW

CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON ENTERPRISE INCOME TAX PREFERENTIAL POLICES TO BE ENJOYED BY ENTERPRISES WITH FOREIGN INVESTMENT WHICH INCREASE INVESTMENTS

CIRCULAR OF THE STATE TAXATION ADMINISTRATION ON RELEVANT ISSUES CONCERNING THE REFUND OF ENTERPRISE INCOME TAX TO FOREIGN INVESTORS UPON THEIR REINVESTMENT

DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON THE REVISION OF THE REGULATIONS ON THE MILITARY RANKS OF OFFICERS OF THE PEOPLE’S LIBERATION ARMY

REGULATIONS OF THE P.R.C. ON SINO-FOREIGN COOPERATION IN THE DEVELOPMENT OF CONTINENTAL PETROLEUM RESOURCES

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