Facebook
Home Divorce

Divorce

UNIFYING THE POLICIES ON CONTROLLING INTEREST RATES OF FOREIGN CURRENCY DEPOSITS AND LOANS FOR CHINESE AND FOREIGN CAPITAL FINANCIAL INSTITUTIONS INSIDE THE TERRITORY OF CHINA

The People’s Bank of China

Unifying the Policies on Controlling Interest Rates of Foreign Currency Deposits and Loans for Chinese and Foreign Capital Financial
Institutions Inside the Territory of China

Announcement [2002] No.4 of the People’s Bank of China

March 4, 2002

In order to regulate the control of the interest rates of foreign currency deposits and loans for Chinese and foreign capital financial
institutions, the People’s Bank of China hereby decides to unify the policies on controlling interest rates of foreign currency deposits
and loans for Chinese and foreign capital financial institutions inside the territory of China from March 1, 2002:

I.

The small amount of foreign currency deposits of Chinese residents inside the territory (including the enterprise legal persons, public
institution legal persons, State organs, organizations and army units lawfully established inside the territory of China as well
as the natural persons residing inside the territory of China for no less than one year), which are deposited in foreign capital
financial institutions inside the territory, shall be brought into the present scope of control by the People’s Bank of China on
the interest rates of small amount of foreign currency deposits. That is, for the small amount of deposits of Chinese residents of
less than 3 million USD (or the equal value of other foreign currency), both the Chinese and foreign capital financial institutions
shall execute the interest rates stipulated by the People’s Bank of China.

The interest rates of the small amount of foreign currency deposits of non-Chinese residents shall be determined by the Chinese and
foreign capital financial institutions themselves.

II.

The present policies on the interest rates of large amount of foreign currency deposits shall remain unchanged. That is, the interest
rates of the large amount of deposits of Chinese residents and non-Chinese residents of more than 3 million USD (or the equal value
of other foreign currency) shall be negotiated and determined between the Chinese or foreign capital financial institutions and their
clients.

III.

The interest rates of foreign currency loans and the methods of calculation and settlement shall be determined by the Chinese and
foreign capital financial institutions themselves according to the alterations of interest rates in the international financial market
as well as such factors as cost of funds, differences of risks, etc..

IV.

The present policies on the interest rates of Renminbi deposits and loans for foreign capital financial institutions shall remain
unchanged.

V.

Every financial institution shall, according to this Announcement, submit as a legal person the measures on controlling its own foreign
currency interest rates as well as the levels of interest rates of foreign currency deposits and loans to the People’s Bank of China
for record.



 
The People’s Bank of China
2002-03-04

 






POPULATION AND FAMILY PLANNING LAW

Population and Family Planning Law of the People’s Republic of China

(Adopted at the 25th Meeting of the Standing Committee of the Ninth National People’s Congress on December 29, 2001
and promulgated by Order No. 63 of the President of the People’s Republic of China on December 29, 2001) 

Contents 

Chapter I    General Provisions 

Chapter II   Formulation and Implementation of Plans for Population Development 

Chapter III  Regulation of Reproduction 

Chapter IV   Rewards and Social Security 

Chapter V    Technical Services for Family Planning 

Chapter VI   Legal Liability 

Chapter VII  Supplementary Provisions 

Chapter I 

General Provisions 

Article 1  This Law is enacted, in accordance with the Constitution, for the purpose of bringing about a coordinated development
between population on the one side and the economy, society, resources and environment on the other, promoting family planning, protecting
the legitimate rights and interests of citizens, enhancing happiness of families, and contributing to prosperity of the nation and
progress of the society. 

Article 2  China being a populous country, family planning is a fundamental State policy.  

The State adopts a comprehensive measure to control the size and raise the general quality of the population. 

The State relies on publicity and education, advances in science and technology, multi-purpose services and the establishment and
improvement of the reward and social security systems in carrying out the population and family planning programs. 

Article 3  The population and family planning programs shall be combined with the efforts to offer more opportunities for women
to receive education and get employed, improve their health and elevate their status. 

Article 4  When promoting family planning, the people’s governments at all levels and their staff members shall perform their
administrative duties strictly in accordance with law, and enforce the law in a civil manner, and they may not infringe upon legitimate
rights and interests of citizens. 

Lawful performance of the official duties by the administrative departments for family planning and their staff members shall be
protected by law. 

Article 5  The State Council shall exercise leadership over the population and family planning programs throughout the country. 

Local people’s governments at all levels shall exercise leadership over the population and family planning programs within their
own administrative regions. 

Article 6  The administrative department for family planning under the State Council shall be in charge of the family planning
program and the population program related to family planning nationwide. 

Family planning administration departments of the local people’s governments at or above the county level shall be in charge of the
family planning program and the population program related to family planning within their own administrative regions. 

The other administrative departments of the local people’s governments at or above the county level shall be in charge of the relevant
aspects of the population and family planning programs within the limits of their duties. 

Article 7  Public organizations such as Trade Unions, Communist Youth Leagues, Women’s Federations, and Family Planning Associations,
as well as enterprises, institutions, and individual citizens shall assist the people’s governments in carrying out the population
and family planning programs. 

Article 8  The State gives rewards to organizations and individuals that have scored outstanding achievements in the population
program and family planning. 

Chapter II 

Formulation and Implementation of Population Development Plans 

Article 9  The State Council shall make plans for population development and incorporate them into the national economic and
social development plans. 

Based on the plans for population development nationwide and such plans made by the people’s governments at the next higher level,
people’s governments at or above the county level shall, in light of their local conditions, work out such plans for their own administrative
regions and incorporate them into their economic and social development plans. 

Article 10  People’s governments at or above the county level shall, on the basis of the population development plans, formulate
plans for implementation of the population and family planning programs and make arrangements for their implementation. 

The administrative departments for family planning of the people’s governments at or above the county level shall be responsible
for routine implementation of the population and family planning plans. 

People’s governments of townships, ethnic townships, and towns, and neighborhood offices in urban areas shall be in charge of the
population and family planning programs in the areas under their jurisdiction and shall implement the population and family planning
plans. 

Article 11  In the implementation plans for population and family planning programs shall be specified measures for keeping
the size of the population under control, improving maternal and child healthcare services, and raising the general quality of the
population. 

Article 12  Villagers’ committees and residents’ committees shall, in accordance with law, make a success of the family planning
programs. 

Government departments, the armed forces, public organizations, enterprises and institutions shall make a success of the family planning
programs in their own units. 

Article 13  Departments in charge of family planning, education, science and technology, culture, public health, civil affairs,
the press and publication, and radio and television broadcasting shall make arrangements to conduct public education in the importance
of the population program and family planning. 

The mass media are obligated to give publicity to the population program and family planning for the public good. 

Schools shall, in a manner suited to the characteristics of the receivers and in a planned way, conduct among pupils education in
physiology and health, puberty or sexual health. 

Article 14  Family planning among migrant people shall jointly be managed by the people’s governments of the place where their
residence is registered and of the place where they are currently staying, but chiefly by the latter. 

Article 15  The State, on the basis of the national economic and social development, gradually increases the overall amount
of funding for the population and family planning programs. People’s governments at all levels shall guarantee the necessary funding
for the said programs. 

People’s governments at all levels shall give special support to the population and family planning programs in poverty-stricken
areas and in areas inhabited by ethnic peoples. 

The State encourages public organizations, enterprises and institutions and individuals to offer financial assistance to the population
and family planning programs. 

No unit or individual may withhold, reduce or misappropriate the funds earmarked for the population and family planning programs. 

Article 16  The State encourages scientific research and international exchange and cooperation in respect of the population
and family planning programs. 

Chapter III 

Regulation of Reproduction 

Article 17  Citizens have the right to reproduction as well as the obligation to practise family planning according to law.
Both husband and wife bear equal responsibility for family planning. 

Article 18  The State maintains its current policy for reproduction, encouraging late marriage and childbearing and advocating
one child per couple. Where the requirements specified by laws and regulations are met, plans for a second child, if requested, may
be made. Specific measures in this regard shall be formulated by the people’s congress or its standing committee of a province, autonomous
region, or municipality directly under the Central Government. 

Family planning shall also be introduced to the ethnic peoples. Specific measures in this regard shall be formulated by the people’s
congress or its standing committee of a province, autonomous region, or municipality directly under the Central Government. 

Article 19  Family planning shall be practised chiefly by means of contraception. 

The State creates conditions to ensure that individual citizens knowingly choose safe, effective, and appropriate contraceptive methods.
Where birth control operations are performed, the recipients’ safety shall be ensured. 

Article 20  Couples of reproductive age shall conscientiously adopt contraceptive methods and accept technical services and
guidance for family planning. 

Incidence of unwanted pregnancies shall be prevented and reduced. 

Article 21  Couples of reproductive age who practise family planning shall receive, free of charge, the basic items of technical
services specified by the State. 

The funds needed for rendering the services specified in the preceding paragraph shall, in accordance with relevant State regulations,
be listed in the budget or be guaranteed by social insurance plans. 

Article 22  Discrimination against and maltreatment of women who give birth to baby girls or who suffer from infertility are
prohibited. Discrimination against, maltreatment, and abandonment of baby girls are prohibited. 

Chapter IV 

Rewards and Social Security 

Article 23  The State, in accordance with regulations, rewards couples who practise family planning. 

Article 24  To facilitate family planning, the State establishes and improves the social security system covering the basic
old-age insurance, basic medical insurance, childbearing insurance, and welfare benefits.  

The State encourages insurance companies to offer insurance schemes that facilitate family planning. 

In rural areas where conditions permit, various types of old-age support schemes may be adopted in adherence to the principles of
government guidance and willingness on the part of the rural people. 

Article 25  Citizens who marry late and delay childbearing may be enpost_titled to longer nuptial and maternity leaves or other welfare
benefits. 

Article 26  In accordance with relevant State regulations, women shall enjoy special occupational protection and be enpost_titled
to assistance and subsidies during the period of pregnancy, delivery, and breast-feeding. 

Citizens who undergo surgical operation for family planning shall enjoy leaves as specified by the State. Local people’s governments
may give them rewards. 

Article 27  The State shall issue to a couple who volunteer to have only one child in their lifetime a “Certificate of Honor
for Single-Child Parents”. 

Couples who are issued the said certificate shall enjoy rewards in accordance with the relevant regulations of the State and of the
province, autonomous region, or municipality directly under the Central Government. 

Where measures in laws, rules or regulations specify that the rewards to couples who have only one child in their lifetime shall
be given by the units where they work, such units shall execute the measures. 

Where the only child of a couple is disabled or killed in accidents, and the couple decides not to have or adopt another child, the
local people’s government shall provide the couple with necessary assistance. 

Article 28  Local people’s governments at all levels shall help rural households that practise family planning to develop economic
undertakings by giving them support and preferential treatment in terms of funds, technology and training. Poverty-stricken households
that practise family planning shall be given priority in terms of poverty-alleviation loans, relief through work and other poverty-alleviation
projects, and social assistance. 

Article 29  Specific measures for conferring rewards specified in this Chapter may be formulated by the people’s congresses
or their standing committees or the people’s governments of the provinces, autonomous regions, municipalities directly under the
Central Government or larger cities in accordance with the provisions of this Law and relevant laws and administrative regulations
and in light of local conditions. 

Chapter V 

Technical Services for Family Planning 

Article 30  The State establishes premarital health care and maternal health care systems to prevent or reduce the incidence
of birth defects and improve the health of newborns. 

Article 31  People’s governments at all levels shall take measures to ensure citizens’ access to technical services for family
planning in order to improve their reproductive health. 

Article 32  Local people’s governments at all levels shall rationally allocate and make multi-purpose use of health resources,
establish and improve family planning technical service networks comprising family planning technical service institutions and medical
and healthcare institutions providing such services and upgrade the facilities and improve the conditions for and raise the level
of, such services. 

Article 33  Family planning technical service institutions and medical and healthcare institutions providing such services shall,
within the scope of their respective responsibilities, conduct, among different reproductive age groups of people, publicity and
education in the basic knowledge about the population program and family planning, provide pregnancy check-ups and follow-up for
married women of reproductive age, offer advice and guidance and provide technical services in respect of family planning and reproductive
health. 

Article 34  Persons providing family planning technical services shall give guidance to citizens who practise family planning
in choosing the safe, effective and appropriate contraceptive methods. 

Couples who already have children are encouraged to choose long-acting contraceptive methods. 

The State encourages research in, employment and wide use of, new technologies and contraceptives for family planning. 

Article 35  Use of ultrasonography or other techniques to identify fetal sex for non-medical purposes is strictly prohibited.
Sex-selective pregnancy termination for non-medical purposes is strictly prohibited. 

Chapter VI 

Legal Liability 

Article 36  Anyone who, in violation of the provisions of this Law, commits one of the following acts shall be instructed to
make rectification and be given a disciplinary warning, and his unlawful gains shall be confiscated by the administrative department
for family planning or public health; if the unlawful gains exceed RMB 10,000 yuan, he shall be fined not less than two times but
not more than six times the amount of the unlawful gains; if there are no unlawful gains or the said gains are less than 10,000 yuan,
he shall be fined not less than 10,000 yuan but not more than 30,000 yuan; if the circumstances are serious, his license shall be
revoked by the authority that issued it; if a crime is constituted, he shall be investigated for criminal liability in accordance
with law: 

(1) illegally performing an operation related to family planning on another person; 

(2) Using ultrasonography or other techniques to identify fetal gender for non-medical purposes or to bring about sex-selective pregnancy
termination for non-medical purposes for another person; or 

(3) performing a fake birth-control operation, providing a false medical report, or issuing a counterfeit certificate of family planning. 

Article 37  If anyone forges, alters or trades in certificates of family planning, his unlawful gains shall be confiscated by
the administrative department for family planning; if the said gains exceed 5,000 yuan, he shall be fined not less than two times
but not more than ten times the amount of the said gains; if there are no such gains or the gains are less than 5,000 yuan, he shall
be fined not less than 5,000 yuan but not more than 20,000 yuan. If the offence constitutes a crime, he shall be investigated for
criminal liability in accordance with law. 

A certificate of family planning that is obtained by illegitimate means shall be revoked by the administrative department for family
planning; if the fault lies with the unit that issues such a certificate, the persons who are directly in charge and the other persons
who are directly responsible shall be given administrative sanctions in accordance with law. 

Article 38  Persons providing technical services for family planning who serve against rules and regulations or delay rescue
measures, diagnosis or treatment, if the consequences are serious, shall, in accordance with relevant laws and administrative regulations,
bear appropriate legal liability. 

Article 39  Any functionary of a State organ who commits one of the following acts in the work of family planning, if the act
constitutes a crime, shall be investigated for criminal liability in accordance with law; if it does not constitute a crime, he shall
be given an administrative sanction in accordance with law; his unlawful gains, if any, shall be confiscated: 

(1) infringing on a citizen’s personal rights, property rights or other legitimate rights and interests; 

(2) abusing his power, neglecting his duty or engaging in malpractices for personal gain; 

(3) demanding or accepting bribes; 

(4) withholding, reducing, misappropriating or embezzling funds for family planning or social maintenance fees; or 

(5) making false or deceptive statistic data on population or family planning, or fabricating, tampering with, or refusing to provide
such data. 

Article 40  Any unit that, in violation of the provisions of this Law, fails to perform its obligation of assisting in the administration
of family planning shall be instructed to make rectification and be criticized in a circular by the local people’s government concerned;
the persons who are directly in charge and the other persons who are directly responsible shall be given administrative sanctions
in accordance with law. 

Article 41  Citizens who give birth to babies not in compliance with the provisions of Article 18 of this Law shall pay a social
maintenance fee prescribed by law. 

Citizens who fails to pay the full amount of the said fees payable within the specified time limit shall have to pay an additional
surcharge each in accordance with relevant State regulations, counting from the date each fails to pay the fees; with regard to ones
who still fail to make the payment, the administrative department for family planning that makes the decision on collection of the
fees shall, in accordance with law, apply to the People’s Court for enforcement. 

Article 42  Where the person who should pay the social maintenance fees in accordance with the provisions prescribed in Article
41 of this Law is a State functionary, he shall, in addition, be given an administrative sanction in accordance with law; with regard
to a person other than the State functionary, a disciplinary measure shall, in addition, be taken against him by the unit or organization
where he belongs. 

Article 43  Anyone who resists or hinders the administrative department for family planning or its staff members in their performance
of their official duties in accordance with law shall be subject to criticism and be stopped by the administrative department for
family planning. If his act constitutes a violation of the administrative regulations for public security, he shall, in accordance
with law, be given a penalty for the violation; if it constitutes a crime, he shall be investigated for criminal liability. 

Article 44  Citizens, legal persons or other organizations that believe an administrative department infringes upon their legitimate
rights and interests while administering the family planning program may, in accordance with law, appeal for administrative review
or initiate administrative proceedings. 

Chapter VII 

Supplementary provisions 

Article 45  Specific measures for family planning among migrant persons and for providing to them family planning technical
services, and measures for collecting social maintenance fees shall be formulated by the State Council. 

Article 46  Specific measures for implementing this Law by the Chinese People’s Liberation Army shall be formulated by the Central
Military Commission in accordance with this Law. 

Article 47  This Law shall go into effect as of September 1, 2002.

Notice: All Rights Reserved to the Legislative Affairs Commission of the Standing Committee of the National People’s Congress.






AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF COTE D’IVOIRE ON THE PROMOTION AND PROTECTION OF INVESTMENTS

AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF COTE D’IVOIRE ON THE PROMOTION
AND PROTECTION OF INVESTMENTS

The Government of the People’s Republic of China and the Government of the Republic of Cote d’Ivoire (hereinafter referred to as the
Contraction Parties);

Intending to create favorable conditions for investment by investors of one Contracting Party in the territory of the other Contracting
Party;

Recognizing that the reciprocal encouragement, promotion and protection of such investment will be conducive to stimulating initiative
of the investors and will increase prosperity in both States;

Desiring to intensify the cooperation of both States on the basis pf equality and mutual benefits;

Have agreed as follows;

Article 1

DEFINITIONS

For the purpose of this agreement,

1,

The term “investment” means every kind of asset invested by investors of one Contracting Party in accordance with the laws and regulations
of the other Contraction Party in the territory of the latter, and in particularly, though not exclusively, includes;

(a)

movable and immovable property and other property rights such as mortgages and pledges;

(b)

shares, debentures, stock and any other kind of participation in companies;

(c)

claims to performance having an economic value associated with an investment;

(d)

intellectual property rights, in particularly copyrights, patents, trade-marks, trade-names, technical process, know-how and goodwill;

(e)

business concessions conferred by law or under contract permitted by law, including concessions to search for, cultivate, extract
or exploit natural resources.

Any change in the amount and any change in the legal form in which assets are invested or reinvested do not affect their character
as investments stipulated by this Agreement.

2,

The term “investor” means,

(a)

in respect of the People’s Republic of China;

(1)natural persons who have nationality of the People’s Republic of China in accordance with the laws of the People’s Republic of
China;

(2)Economic entities, including companies, corporations, associations, partnerships, and other organizations, incorporated or constituted
under the laws and regulations of the People’s Republic of China, and having their seats in the territory of the People’s Republic
of China, irrespective whether or not they are for pecuniary profit or with limited liability.

(b)

in respect of the Republic of Cote d’Ivoire;

(1)natural persons who have nationality of the Republic of Cote d’Ivoire in accordance with the laws of the Republic of Cote d’Ivoire;

(2)Legal entities, including public organizations, partnerships, holding companies, company groups and subsidiary companies, irrespective
whether or not they are for pecuniary profit or with limited liability.

3,

The term “return” means the amounts yielded from investments, including profits, dividends, interests, capital gains, royalties and
other legitimate income.

Article 2

PROMOTION AND PROTECTION OF INVESTMENT

1,

Each Contracting Party shall encourage investors of the other Contraction Party to make investments in its territory and admit such
investments in accordance with its laws and regulations.

2,

Investments of the investors of either Contraction Party shall enjoy the constant protection and security in the territory of the
other Contacting Party.

3,

Without prejudice to its laws and regulations, neither Contracting Party shall take any unreasonable or discriminatory measures against
the management, maintenance, use, enjoyment and disposal of the investments by the investors of the other Contracting Party.

4,

Subject to its laws and regulations, one Contracting Party shall provide assistance in and facilities for obtaining visas and working
permit to nationals of the other Contracting Party engaging in activities associated with investments made in the territory of that
Contracting Party.

Article 3

NATIONAL TREATMENT AND MOST FAVOURED NATIONAL TREATMENT

1,

Investments of investors of each Contracting Party shall the time be accorded fair and equitable treatment in the territory of the
other Contracting Party.

2,

Without prejudice to its laws and regulations, each Contracting Party shall accord to investments and activities and associated with
such investments by the investors of the other Contracting Party treatment not less favorable than that accorded to the investments
and associated activities by its own investors.

3,

Neither Contracting Party shall subject investments and activities associated with such investments by the investors of the other
Contracting Party to treatment less favorable than that accorded to the investments and associated activities by the investors of
any third State.

4,

The provisions of Paragraphs 1 to 3 of this Article shall not be construed so as to oblige one Contracting Party to extend to the
investors of the other Contracting Party the benefit of any treatment, preference or privilege by virtue of:

(a)

any customs union, free trade zone, economic union and any international agreement resulting in such customs union, free trade zone,
economic union;

(b)

any international agreement relating wholly or mainly to taxation;

(c)

any multilateral or bilateral agreement for facilitating frontier trade.

Article 4

EXPROPRIATION

1,

Neither Contracting Party shall expropriate, nationalize or take other measures (hereinafter referred to as “expropriation”) against
the investments of the investors of the other Contracting Party in its territory, unless the following conditions are met:

(a)

for the public interests;

(b)

under domestic legal procedure;

(c)

without discrimination;

(d)

against compensation.

2,

The compensation mentioned in Paragraph 1 of this Article shall be equivalent to the value of the expropriated investments immediately
before the expropriation is taken or the impending expropriation becomes public knowledge, which if earlier. The value shall be determined
in accordance with generally recognized principles of valuation. The compensation shall include interest at a normal commercial rate
from the date of expropriation until the date of payment. The compensation shall also be made without delay, be effectively realizable
and freely transferable.

Article 5

COMPENSATION FOR DAMAGES AND LOSSES

1,

Investors of one Contracting Party whose investments in the territory of the other Contracting Party suffer losses owning to war,
a state of national emergency, insurrection, riot or other similar events in the territory of the latter Contracting Party, shall
be accorded by the latter Contracting Party treatment, as regards restitution, indemnification, compensation and other settlements
no less favorable than that accorded to the investors of its own or any third State.

2,

Without prejudice to Paragraph 1 of this Article, investors of one Contacting Party who in any of the situations referred to in that
Paragraph suffer losses in the territory of the other Contracting Party resulting from:

(a)

requisitioning of their property by the forces or authorities of the other Contracting Party, or

(b)

destruction of their property by the forces or authorities of the other Contracting Party, which was not caused in combat action or
was not required by the necessity of the situation,

shall be accorded restitution or reasonable compensation.

Article 6

TRANSFER OF PAYMENT AND CAPITAL

1,

Each Contracting Party shall, subject to its laws and regulations, guarantee to the investors of the other Contracting Party the
transfer of their investments and returns held in its territory, including:

(a)

profits, dividends, interests and other legitimate income;

(b)

proceeds obtained from the total or partial sale or liquidation of investments;

(c)

payments pursuant to a loan agreement in connection with investments;

(d)

royalties in relation to the matters in Paragraph 1 (d ) of Article 1 ;

(e)

payments of technical assistance or technical service fee, management fee;

(f)

payments in connection with contracting projects;

(g)

earnings of nationals of the other Contracting Party who work in connection with an investment in its territory.

2,

Nothing in Paragraph 1 of this Article shall affect the free transfer of compensation paid under Article 4 of this Agreement.

3,

The transfer mentioned above shall be made in a freely convertible currency and at the prevailing market rate of exchange applicable
within the Contracting Party accepting the investments and on the date of transfer.

Article 7

SUBROGATION

If one Contracting Party or its designated agency makes a payment to its investor under an indemnity given in respect of an investment
made in the territory of the other Contracting Party, the latter Contracting Party shall recognize the assignment of all the rights
and claims of the indemnified investor to the former Contracting Party or its designated agency, by law or by legal transactions,
and the right of the former Contracting Party or its designated agency to exercise by virtue of subrogation any such right to same
extent as the investor.

Article 8

SETTLEMENT OF DISPUTES BETWEEN CONTRACTING PARTIES

1,

Any dispute between the Contracting Parties concerning the interpretation or application of this Agreement shall, as far as possible,
be settled through diplomatic channel.

2,

If a dispute cannot thus be settled within 6 months, it shall, upon the request of either Contracting Party, be submitted to an hoc
arbitral tribunal.

3,

Such tribunal comprises of three arbitrators. Within two months of the receipt of the written notice requesting arbitration, each
Contracting Party shall appoint one arbitrator. Those two arbitrators shall, within further two months, together select a national
of a third State having diplomatic relations with both Contracting Parties as Chairman of the arbitral tribunal.

4,

If the arbitral tribunal has not been constituted within four months from the receipt of the written notice requesting arbitration,
either Contracting Party may, in the absence of any other agreement, invite the President of the International Court of Justice to
make any necessary appointments. If the President is a national of either Contracting Party or is otherwise prevented from discharging
the said functions, the Member of the International Court of Justice next in seniority who is not a national of either Contracting
Party or is not otherwise prevented from discharging the said functions shall be invited to make such necessary appointments.

5,

The arbitral tribunal shall determine its own procedure. The arbitral tribunal shall reach its award in accordance with the provisions
of this Agreement and the principles of international law recognized by both Contracting Parties.

6,

The arbitral tribunal shall reach its award by a majority of votes. Such award shall be final and binding upon both Contracting Parties.
The arbitral tribunal shall, upon the request of either Contracting Party, explain the reasons of its award.

7,

Each Contracting Party shall bear the costs of its appointed arbitrator and of its representation in arbitral proceedings. The relevant
costs of the Chairman and tribunal shall be borne in equal parts by the Contracting Parties.

Article 9

SETTLEMENT OF DISPUTES BETWEEN INVESTORS AND ONE CONTRACTING PARTY

1,

Any legal dispute between an investor of one Contracting Party and the other Contracting Party in connection with an investment in
the territory of the other Contracting Party shall, as far as possible, be settled amicably through negotiations between the parties
to the dispute.

2,

If the dispute cannot be settled through negotiations within six months, the investor of one Contracting Party may submit the dispute
to the competent court of the other Contracting Party, or at the request of either party to:

(a)

International Center for Settlement of Investment Disputes ( ICSID ) under the convention on the Settlement of Disputes between States
and Nationals Other States, done at Washington on March 18, 1965; or

(b)

An ad hoc arbitral tribunal.

3,

Provided that the Contracting Party involved in the dispute may require the investor concerned to exhaust the domestic administrative
review procedure specified by the laws and regulations of that Contracting Party, before submission of the dispute the aforementioned
arbitration procedure.

However, if the investor concerned has resorted to the competent court of the other Contracting Party specified in Paragraph 2 of
this Article, the provisions of this Paragraph shall not apply.

4,

Without prejudice to Paragraph 2 of this Article, the ad hoc arbitral tribunal referred to in Paragraph 2 (b) shall be constituted
for each individual case in the following way:

Each party to the dispute shall appoint an arbitrator, and these two shall select a national of a third State which has diplomatic
relations with both Contracting Parties as the Chairman.

Either party to the dispute to the other shall appoint the first two arbitrators within two months of the written notice requesting
for arbitration and the Chairman shall be selected within four months.

If, within the period specified above, the tribunal has not been constituted, either party to the dispute may invite the Secretary
General of the International Center for Settlement of Investment Disputes to make the necessary appointments.

— The ad hoc arbitral tribunal shall determine its own procedure. However, the tribunal may, in the course of determination of the
procedure, take as guidance the Arbitration Rules of the International Center for Settlement of Investment Disputes.

— The tribunal referred to in Paragraph 3 (a) and (b) of this Article shall reach its award by a majority of votes. Such award shall
be final and binging upon both parties to the dispute.

Both Contracting Parties commit themselves to the enforcement of the award.

— The tribunal referred to in Paragraph 3 (a) and (b) of this Article shall adjudicate in accordance with the law of the Contracting
Party to the dispute having received the investment including its own rules on the conflict of laws, the provisions of this Agreement
as well as the applicable principles of international law.

— Each party to the dispute shall bear the costs of its appointed arbitrator and of its representation in arbitral proceedings. The
relevant costs of the Chairman and tribunal shall be borne in equal parts by the parties to the dispute. The tribunal may in its
award direct that a higher proportion of the costs be borne by one of the parties to the dispute.

Article 10

OTHER OBLIGATIONS

1,

If the legislation of either Contracting Party or international obligations existing at present or established hereafter between
the Contracting Parties result in a position entitling investments by investors of the other Contracting Party to a treatment more
favorable than is provided for by the Agreement, such position shall not be affected by this Agreement.

2,

Each Contracting Party shall observe any commitments it may have entered into with the investors of the other Contracting Party as
regards to their investments.

Article 11

APPLICATION

Without prejudice to Paragraph 1 of Article 10 , this Agreement shall apply to investments, which are made prior go or after its entry
into force by investors of either Contracting Party in accordance with the laws and regulations of the other Contracting Party in
the territory of the latter.

Article 12

RELATIONS BETWEEN CONTRACTING PARTIES

The provisions of the present Agreement shall apply irrespective of the existence of diplomatic or consular relations between the
Contracting Parties.

Article 13

CONSULTATIONS

1,

The representatives of the Contracting Party shall hold meeting from time to time for the purpose of:

(a)

reviewing the implementation of this Agreement;

(b)

exchanging legal information and investment opportunities;

(c)

resolving disputes arising out of investments;

(d)

forwarding proposals on promotion of investment;

(e)

studying other issues in connection with investment.

2,

Where either Contracting Party requests consultation on any matter of Paragraph 1 of this Article, the other Contracting Party shall
give prompt response and the consultation be held alternatively in Beijing and Abidjan.

Article 14

ENTRY INTO FORCE, DURATION AND TERMINATION

1,

This Agreement shall enter into force on the first day of the following month after the date on which both Contracting Parties have
notified each other in writing that their respective internal legal procedures therefore have been fulfilled and remain in force
for a period of ten years.

2,

This Agreement shall continue in force if either Contracting Party fails to give a written notice to the other Contracting Party
to terminate this Agreement one year before the expiration of the period specified in Paragraph 1 of this Article.

3,

After the expiration of initial ten years period, either Contracting Party may terminate at any time thereafter this Agreement by
giving at least one year’s written notice to the other Contracting Party.

4,

With respect to investments made prior to the date of termination of this Agreement, the provisions of Article 1 to 13 shall continue
to be effective for a further period of ten years from such date of termination.

In Witness Whereof the undersigned, duly authorized thereto by respective Governments, have signed this Agreement.

Done in duplicate at Abidjan, on September 30 2002, in the Chinese, French and English languages, all texts being equally authentic.
In case of divergent interpretation, the English text shall prevail.

For the Government of￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿For the Government of

The People’s Republic of China￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿ ￿￿The Republic of Cote d’Ivoire

H.E. Mrs. Zhao Baozhen￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿H.E. Mr. SANGARE Abou Drahamane

Ambassador Extraordinary and￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿ ￿￿Minister of State

Plenipotentiary of the People’s￿￿￿￿￿￿￿￿￿￿￿￿￿_￿￿￿￿￿￿￿ ￿￿ ￿￿Minister of External Relations and

Republic of China in the￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿ Overseas Ivorians

Republic of Cote d’Ivoire



 
The Government of the People’s Republic of China
2002-09-30

 






CHINA’S REGULATIONS ON CONTROL OF DUAL-USE BIOLOGICAL EXPORTS

Full text of China’s regulations on control of dual-use biological exports

     Beijing,October 18(chinacourt.org)   Regulations of the People’s Republic of China on Export Control of Dual-Use Biological Agents and Related Equipment and Technologies

   Article 1 These Regulations are formulated for the purposes of strengthening export control of dual-use biological agents and related equipment
and technologies, and safeguarding the State security and social and public interests.

   Article 2 The export of dual-use biological agents and relatedequipment and technologies referred to in these Regulations means the export
for trade of dual-use biological agents and related equipment and technologies listed in the “Dual-Use Biological Agents and Related
Equipment and Technologies Export Control List”(hereinafter referred to as the Control List) attached to these Regulations, and the
exchange with, interchange with, gift to, exhibition in, assistance to, provision of service for as such andother forms of technological
transfer thereof to foreign countriesand regions.

   Article 3 The export of dual-use biological agents and related equipment and technologies shall be in accordance with relevant laws, administrative
regulations of the State and these Regulations, and shall not imperil the State security and social and public interests.

   Article 4 The State shall exercise strict control on the exportof dual-use biological agents and related equipment and technologies so as to
prevent dual-use biological agents and related equipment and technologies from being used for the purposeof biological weapons.

   Article 5 The State shall practice a licensing system for the export of dual-use biological agents and related equipment and technologies in
the Control List. Without being licensed, no unit or individual shall export such dual-use biological agents and related equipment
and technologies.

   Article 6 Exporters of dual-use biological agents and related equipment and technologies shall register themselves with the competent department
in charge of foreign economic relations and trade of the State Council (hereinafter referred to as the competent foreign economic
and trade department of the State Council). Without such registration, no unit or individual shall export dual-use biological agents
and related equipment and technologies. The specific measures for such registration shall beformulated by the competent foreign economic
and trade department of the State Council.

   Article 7 The receiving party of dual-use biological agents andrelated equipment and technologies shall guarantee:

(1) not to use the imported dual-use biological agents and related equipment and technologies for the purpose of biological weapons;

(2) not to use dual-use biological agents and related equipmentand technologies supplied by China for the purposes other than thedeclared
end-use without the consent of the Chinese Government; and

(3) not to transfer dual-use biological agents and related equipment and technologies to any third party other than the declared end-user
without the consent of the Chinese Government.

   Article 8 Anyone who intends to export dual-use biological agents and related equipment and technologies listed in the Control List shall apply
to the competent foreign economic and trade department of the State Council, fill in the export application form for dual-use biological
agents and related equipment and technologies (hereinafter referred to as the export application form), and submit the following
documents:

(1) identifications of the applicant’s legal representative, chief manager(s) and the person(s) handling the deal;

(2) duplicates of the contract or agreement, or other certification documents;

(3) technical specifications of the dual-use biological agents and related equipment and technologies;

(4) certificate of end-user and end-use;

(5) documents of guarantee as defined in Article 7 of these Regulations; and

(6) other documents as may be required by the competent foreigneconomic and trade department of the State Council. Article 9 An applicant
shall truthfully fill in the export application form.

Export application forms shall be uniformly produced by the competent foreign economic and trade department of the State Council.

   Article 10 The competent foreign economic and trade departmentof the State Council shall, from the date of receiving the export application
form and the documents set forth in Article 8 of theseRegulations, examine the application, or examine the application jointly with
other relevant departments.

The competent foreign economic and trade department of the State Council shall, within 15 working days, make a decision of approval
or denial of the application for the export of dual-use biological agents and related equipment and technologies listed inPart I
of the Control List; the competent foreign economic and trade department of the State Council shall, within 45 working days, make
a decision of approval or denial of the application forthe export of dual-use biological agents and related equipment andtechnologies
listed in Part II of the Control List.

   Article 11 Where the export of dual-use biological agents and related equipment and technologies entails significant impact on the State security
and social and public interests, the competent foreign economic and trade department of the State Council shall, jointly with relevant
departments, submit the case to the State Council for approval.

Where the export of dual-use biological agents and related equipment and technologies is submitted to the State Council for approval,
the timing restrictions set forth in Article 10 of theseRegulations shall not be applied.

   Article 12 Where an application for the export of dual-use biological agents and related equipment and technologies is examined and approved,
the competent foreign economic and trade department of the State Council shall issue a licence for the export of dual-use biological
agents and related equipment and technologies (hereinafter referred to as an export licence), and notify the Customs in writing.

   Article 13 An export licence holder who intends to change the dual-use biological agents and related equipment and technologies originally applied
for export shall return the original export licence and file a new application to obtain an export licence according to relevant
provisions of these Regulations.

   Article 14 While exporting dual-use biological agents and related equipment and technologies, the exporter shall present theexport licence to
the Customs, complete the customs procedures andaccept supervision and control of the Customs in accordance with the provisions of
the Customs Law.

   Article 15 Where the receiving party contravenes the guaranteesmade according to the provisions of Article 7 of these Regulations,or there is
a risk of proliferation of dual-use biological agents and related equipment and technologies listed in the Control List that can
be used for the purpose of biological weapons, the competent foreign economic and trade department of the State Council shall suspend
or revoke the export licence granted and notify the Customs in writing.

   Article 16 Where any unit or individual knows or should know that the dual-use biological agents and related equipment and technologies to be
exported will be used by the receiving party directly for the purpose of biological weapons, it shall not export such dual-use biological
agents and related equipment and technologies, whether included in the Control List or not.

   Article 17 Upon approval by the State Council, the competent foreign economic and trade department of the State Council may, jointly with relevant
departments of the State Council, temporarily decide to exercise export control on specific dual-usebiological agents and related
equipment and technologies other than those listed in the Control List in accordance with the provisions of these Regulations.

   Article 18 Those who export dual-use biological agents and related equipment and technologies without being licensed or export dual-use biological
agents and related equipment and technologies beyond the scope of the export licence without authorization, shall be investigated
for criminal liability in accordance with the provisions of the criminal law on the crime ofsmuggling, the crime of illegal business
operations, the crime of divulging State secrets or other crimes; if such acts are not serious enough for criminal punishment, by
distinguishing different circumstances, they shall be punished in accordance withrelevant provisions of the Customs Law, or be given
a warning, confiscated of their illegal income, and fined not less than 50,000 yuan but not more than 250,000 yuan by the competent
foreign economic and trade department of the State Council; the competent foreign economic and trade department of the State Council
may concurrently suspend or even revoke the licensing for their foreign trade operations.

   Article 19 Those who forge, alter, buy or sell the licence forthe export of dual-use biological agents and related equipment andtechnologies
shall be investigated for criminal liability in accordance with the provisions of the criminal law on the crime ofillegal business
operations or the crime of forging, altering, buying or selling official documents, certificates or seals of a State organ; if such
acts are not serious enough for criminal punishment, they shall be punished in accordance with relevant provisions of the Customs
Law, and the competent foreign economic and trade department of the State Council may concurrently revoke the licensing for their
foreign trade operations.

   Article 20 Where a licence for the export of dual-use biological agents and related equipment and technologies is obtained by fraud or other
illegal means, the competent foreign economic and trade department of the State Council shall revoke such an export licence, confiscate
the illegal income, impose a fine of not less than 20,000 yuan but not more than 100,000 yuan, and suspend or even revoke the licensing
for their foreign trade operations.

   Article 21 Where, in violation of the provisions of Article 6 of these Regulations, the export of dual-use biological agents andrelated equipment
and technologies is operated without registration, the competent foreign economic and trade department of the State Council shall
ban such illegal activities according to law, and relevant competent departments of the State shall impose punishment thereon in
accordance with relevant laws and administrative regulations.

   Article 22 Where the State functionaries in charge of control on the export of dual-use biological agents and related equipment and technologies
abuse their powers, neglect their duties or extort or accept money or properties from others by taking advantage of their positions,
they shall be investigated for criminal liability in accordance with the provisions of the criminal law on the crime of abuse of
power, the crime of neglect of duties, the crime of accepting bribes and other crimes; if suchacts are not serious enough for criminal
punishment, they shall begiven administrative sanctions according to law.

   Article 23 In light of actual situations, the competent foreign economic and trade department of the State Council may, jointly with relevant
departments, amend the Control List and submit it to the State Council for approval before implementation.

   Article 24 In the case of the re-export of dual-use biological agents and related equipment and technologies after import, these Regulations
shall apply.

   Article 25 These Regulations shall be effective as of December 1, 2002.

    

Source:Xinhuanet

EDITOR:Victor





MEASURES FOR THE QUARANTINE AND ADMINISTRATION OF HEREDITARY SUBSTANCE OF ENTRY ANIMALS






The State Administration of Quality Supervision, Inspection and Quarantine

Decree of the State Administration of Quality Supervision, Inspection and Quarantine

No. 47

The Measures for the Quarantine and Administration of Hereditary Substance of Entry Animals, which were examined and adopted at the
administration affairs meeting of the State Administration of Quality Supervision, Inspection and Quarantine on April 3, 2003, are
hereby promulgated, and shall come into force on July 1, 2003.

Director General Li Changjiang

May 14, 2003

Measures for the Quarantine and Administration of Hereditary Substance of Entry Animals

Chapter I General Provisions

Article 1

The present Measures are formulated in accordance with the Law of the People￿￿s Republic of China on Quarantine of Entry and Exit
Animals and Plants and the Regulation for the Implementation thereof as well as other laws and regulations with a view to regulating
the quarantine, supervision and administration of hereditary substance of entry animals, and protecting the production safety of
the animal husbandry in China.

Article 2

The present Measures shall be applicable to the quarantine, supervision and administration of hereditary substances of entry animals.

Article 3

Hereditary substances of animals mentioned in the present Measures means the semen, embryos and egg cells of mammals.

Article 4

The State Administration of Quality Supervision, Inspection and Quarantine (hereinafter referred to as the SAQSIQ) shall be uniformly
responsible for the quarantine, supervision and administration of hereditary substance of entry animals nationwide.

The entry and exit inspection and quarantine institutions set up by the SAQSIQ in all places (hereinafter referred to as the inspection
and quarantine institutions) shall be responsible for the quarantine, supervision and administration of hereditary substance of entry
animals within their respective jurisdictions.

Article 5

The SAQSIQ shall apply risk analysis administration to the hereditary substance of entry animals. On the basis of the result from
risk analysis, the SAQSIQ may conclude a bilateral quarantine agreement (including agreement, protocol, or memorandum, etc.) with
the relevant competent institution of the government of the country or region from which the hereditary substance of animals is to
be exported to China.

Chapter II Quarantine Examination and Approval

Article 6

Whoever intends to import hereditary substance of animals must go through the formalities of quarantine approval in advance, obtain
the Permit of the People Republic of China on Quarantine of Entry Animals and Plants (hereinafter referred to as the Quarantine Permit,
and stipulate in the trade contract or the relevant agreement the quarantine requirements of China.

Article 7

Whoever intends to apply for the examination and approval of quarantine of hereditary substance of animals shall submit the following
materials to the local inspection and quarantine administration directly under the SAQSIQ:

(1)

The Application Form for the Permit of the People Republic of China on Quarantine of Entry Animals and Plants;

(2)

For hereditary substance of animals imported by agency, a photocopy of the contract or agreement with the consignor for import by
agency shall be provided.

Article 8

The inspection and quarantine administration directly under the SAQSIQ shall finish the preliminary examination within the time prescribed
by the SAQSIQ. If the hereditary substance of animals is preliminarily examined as qualified, it shall be submitted to the SAQSIQ
for verification, and the SAQSIQ shall finish the verification within the prescribed time. If it is verified as qualified, the Quarantine
Permit shall be issued; if it is verified as unqualified, the Notice on Failure of the Application to be approved for the Permit
of the People Republic of China on Quarantine of Entry Animals and Plants shall be issued.

Chapter III Entry Quarantine

Article 9

Before the hereditary substance of animals is imported, the SAQSIQ may, on the basis of the needs in quarantine, send quarantine officers
to go to the exporting country or region to carry out pre-inspection of the place of origin of the hereditary substance of animals.

Article 10

The SAQSIQ shall apply quarantine registration to the foreign producers which export hereditary substance of animals to China, and
shall send quarantine officers either regularly or irregularly to appraise the registered foreign producers.

Article 11

Imported hereditary substances of animals shall enter the territory via the port designated by the Quarantine Permit.

Article 12

The consignor of hereditary substance of animals or his agent shall bring the Quarantine Permit, the trade contract or agreement,
the letter of credit, the invoices and other effective documents to report to the inspection and quarantine institution at the port
of entry for inspection before the hereditary substance of animals enters the territory; and shall, when the hereditary substance
of animals enters the territory, submit to the inspection and quarantine institution at the port of entry the original of the quarantine
certificate issued by the governmental quarantine institution of the exporting country or region.

Article 13

If, with respect to some certain hereditary substance of entry animals, there is no effective quarantine certificate issued by the
governmental quarantine institution of the exporting country or region, or the formalities for quarantine approval have not been
gone through, the inspection and quarantine institution at the port of entry may, in light of the specific situation, return or destroy
the said substance.

Article 14

When the imported hereditary substance of animals is carried to the port, the quarantine officers shall carry out the on-the-spot
quarantine:

(1)

Inspecting whether the quarantine certificate conforms to the Quarantine Permit and the requirements in the bilateral quarantine agreement
between China and the exporting country or region;

(2)

Checking whether the goods and the certificate are in conformity with each other;

(3)

Inspecting the packing and preservation of the goods.

Article 15

If the hereditary substance of animals is quarantined on the spot as qualified, the inspection and quarantine institution at the port
of entry shall issue the List for Customs Release of Entry Goods, and transfer the said substance to the place designated by the
Quarantine Permit carry out quarantine.

Article 16

If the hereditary substance of animals needs to be taken away from the port of entry, the consignor or his agent shall declare to
the inspection and quarantine institution at the destination, and provide the photocopies of the documents prescribed in Article
12 of the present Measures and the List for Customs Release of Entry Goods?￿￿issued by the inspection and quarantine institution
at the port of entry.

Article 17

The inspection and quarantine institution shall make quarantine as required by the Quarantine Permit. The hereditary substance of
animals quarantined as qualified shall be under the lawful quarantine supervision and administration of the inspection and quarantine
institution; while the one quarantined as unqualified shall be returned or destroyed under the supervision of the inspection and
quarantine institution.

Chapter IV Supervision of Quarantine

Article 18

The inspection and quarantine institution shall conduct quarantine supervision and administration on the processing, deposition and
use of the hereditary substance of entry animals (hereinafter uniformly referred to as use); and shall record the first generation
of descendents of the hereditary substance of animals.

Article 19

The entity using the hereditary substance of entry animals shall go to the inspection and quarantine administration directly under
the SAQSIQ at its locality to make the record

Article 20

The using entity shall fill out the Form on Record of the Entity Using Hereditary Substance of Entry Animals (Attachment 1), and provide
the following statement documents:

(1)

A photocopy of the document on proof of the entity status as a legal person;

(2)

Document stating that it has professionals familiar with the preservation, transport and use of the hereditary substance of animals;

(3)

Document stating that it has special depositary of hereditary substance of entry animals and other necessary facilities;

(4)

The relevant systems on administering the use of hereditary substance of entry animals.

Article 21

The inspection and quarantine administration directly under the SAQSIQ shall report to the SAQSIQ the using entities that have made
the record.

Article 22

The using entity shall fill out the File on Quarantine and Supervision of Hereditary Substance of Entry Animals (Attachment 2), and
accept the supervision of the inspection and quarantine institution; and shall, after the end of use of each batch of hereditary
substance of entry animals, submit the File on Quarantine and Supervision of Hereditary Substance of Entry Animals to the inspection
and quarantine institution for record.

Article 23

The inspection and quarantine institution may, when necessary, monitor the health of the descendents of the hereditary substance of
entry animals, and the relevant entities shall cooperate with the institution.

Chapter V Supplementary Provisions

Article 24

Whoever violates the present Measures shall be punished by the inspection and quarantine institution in accordance with the relevant
laws and regulations.

Article 25

The responsibility to interpret the present Measures shall remain with the SAQSIQ.

Article 26

The present Measures shall come into force on July 1, 2003.

htm/e03153.htmAttachment 1

￿￿

￿￿

Attachment 1:

Form on Filing of the Entity Using Hereditary Substance of Entry Animals

￿￿

Applying unit

 

Address:

  

Legal representative

  

Legal person code

  

  

  

Tel:

  

Fax:

  

Email:

  

Nature of the unit

￿￿sp;          State-owned enterprise ￿￿titutional unit ￿￿nt venture 

￿￿sp;Foreign-invested enterprise ￿￿vate enterprise ￿￿ers 

According to the Measures for the Quarantine and Administration of Hereditary Substance of Entry Animals, our unit
is here to apply to use hereditary substances of entry animals. Our unit will in strict accordance with the Law of
Entry and Exit Quarantine of Animals and Plants and the Regulation for the Implementation thereof as well as other laws and
regulations accept supervision and instruction of the inspection and quarantine institutions, thus performing duties
as stipulated in Measures for the Quarantine and Administration of Hereditary Substance of Entry Animals.

￿￿

￿￿

                        
Applying unit￿￿seal￿￿

                                                          
Legal representative (signature)￿￿

                                    
Date:

Review opinions of the inspection and quarantine institutions:￿￿

￿￿

                                   
Responsible person￿￿signature￿￿￿￿

                   Date:

Formulated under supervision of the Administration of the People￿￿s Republic of China on Inspection and Quarantine of Entry and Exit.

￿￿

Attachment 2:

File on Quarantine and Supervision of Hereditary Substance of Entry Animals

￿￿

Filled by:

Filling date￿￿From  to 

Formulated under supervision of the Administration of the People￿￿s Republic of China on Inspection and Quarantine of Entry and Exit.

￿￿

Basic Situation of Hereditary Substance of Entry Animals

Used by

 

Contact person and telephone

 

Address

  

Legal representative and telephone

 

License of inspection and quarantine

  

Variety of hereditary substance

 

Exporting country

  

Import  quality

  

Entry date

 

Entry port

 

Hereditary substance logo/quality

￿￿

￿￿

￿￿

￿￿

Service Condition of Hereditary Substance of Entry Animals






Used by (individual)

 

Address

 

Legal representative 

 

Legal person code
(ID card)

 

Contact telephone

 

Service Condition

Hereditary substance logo

Time of use

Receptor logo

Effect of use

Birth date of descendant

Descendant logo

Descendant gender

 

 

 

 

 

 

LETTER OF CHINA BANKING REGULATORY COMMISSION CONCERNING APPROVING GFI BROKERS LIMITED TO ESTABLISH SHANGHAI REPRESENTATIVE OFFICE

Letter of China Banking Regulatory Commission concerning Approving GFI Brokers Limited to Establish Shanghai Representative Office

GFI Brokers Limited,

The letter which was signed by Mr. Steve McMillan, the chief executive officer of your company, and was addressed to this Commission
about the application for the establishing Shanghai Representative Office has been received.

You are hereby approved to establish a representative office in Shanghai, whose Chinese name is “￿￿￿ڹ￿￿￿￿޹￿˾￿￿￿￿￿”
and whose English name is ” GFI Brokers Limited Shanghai Representative Office ” and whose address is HSBC Tower, No. 101 Yincheng
Road (E), Pudong New Area, Shanghai according to the Measures on the Administration of Foreign-funded Financial Institutions’ Representative
Offices in China (Order No. 8, 2002 of the People’s Bank of China) (hereinafter referred to as these Measures), This Representative
Office is limited to deal with consultation, liaison, market investigation and other non-business activities concerning the monetary
brokerage business within China standing for GFI Brokers Limited.

According to Article 10 of these Measures, upon approval, Mr. Ding Junyi is granted to have the qualifications as the chief representative
of this Representative Office.

China Banking Regulatory Commission

February 28, 2006

 
China Banking Regulatory Commission
2006-02-28

 



CIRCULAR OF THE PEOPLE’S BANK OF CHINA ON RELEVANT ISSUES CONCERNING THE MARKET ACCESS OF FOREIGN-FUNDED FINANCIAL INSTITUTIONS AFTER THE PROMULGATION OF THE DETAILED RULES FOR THE IMPLEMENTATION OF THE REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON THE ADMINISTRATION OF FOREIGN-FUNDED FINANCIAL INSTITUTIONS

20041217

The People’s Bank of China

Circular of the People’s Bank of China on Relevant Issues Concerning the Market Access of Foreign-funded Financial Institutions after
the Promulgation of the Detailed Rules for the Implementation of the Regulations of the People’s Republic of China on the Administration
of Foreign-funded Financial Institutions

YiFa [2002] No.22

January 29, 2002

The branch banks and business management departments of the People’s Bank of China:

The Regulations of the People’s Republic of China on the Administration of Foreign-funded Financial Institutions (hereinafter referred
to as the Regulations) have been promulgated by the State Council and shall come into force on February 1, 2002. The Detailed Rules
for the Implementation of the Regulations of the People’s Republic of China on the Administration of Foreign-funded Financial Institutions
(hereinafter referred to as the Detailed Rules) revised and promulgated by this bank shall also come into force soon. The relevant
issues concerning the market access of foreign-funded financial institutions after the implementation of the Detailed Rules are hereby
notified as follows:

I.

Issues concerning the change of license for operation of financial business and the supplement of capital or operation fund

Where the application of the Regulations results in the change of business scope of foreign-funded financial institutions, all the
business foreign-funded financial institutions shall, according to the provisions of the Regulations and the Detailed Rules, take
the following documents to change the licenses for operation of financial business at the head office of the People’s Republic of
China: an application letter (indicating the changed matters) to the president of the People’s Bank of China signed by the board
chairman or president (general manager) of the foreign-funded institution with legal person status, the president (general manager)
of the branch of the foreign bank, an introduction letter issued by the branch of the People’s Republic of China of the place where
that institution is located, the duplicate of the license for operation of financial business of that institution, and the relevant
documents of approval of the People’s Bank of China (for alteration of registered capital or operation fund, business scope, etc.).
And after changing the license for operation of financial business, the institution shall make the registration of alteration with
the department of industry and commerce administration, and make public announcement according to the requirements.

Considering the different situations of foreign-funded financial institutions, the change of the license for operation of financial
business may be handled in the following ways:

1.

For those that keep the current partial foreign exchange business and don’t expand the objects of the foreign exchange services, the
following way shall apply:

1)

Solely foreign-funded and joint venture financial companies, and solely foreign-funded and joint venture banks shall, according to
Article 5 of the Regulations, namely “the registered capital shall be the paid-in capital”, adjust the paid-in capital to meet the
registered capital.

a. The institutions of which the paid-in capital has met the minimum limit for registered capital as provided for in Article 5 of
the Regulations and Article 31 of the Detailed Rules shall handle the matters such as changing the licenses and making the industry
and commerce registration, etc. before June 1, 2002.

b. The institutions of which the paid-in capital fails to meet the minimum limit for registered capital as provided for in Article
5 of the Regulations and Article 31 of the Detailed Rules shall, according to the relevant provisions of the Detailed Rules on
the change of capital, apply for increasing the capital to meet the registered capital and handle the matters such as changing the
licenses and making the industry and commerce registration, etc. before August 1, 2002.

2)

The branches of foreign banks and the branches of solely foreign-funded and joint venture banks shall handle the matters such as changing
the licenses and making the industry and commerce registration, etc. before June 1, 2002.

2.

For the foreign-funded financial institutions that expand their current partial foreign exchange business to comprehensive foreign
exchange business, they may not operate the comprehensive foreign exchange business until applying for increasing the capital and
completing the change of licenses and the procedures for industry and commerce registration, and:

a. The foreign-funded financial institutions that have already met the minimum limit of the operation fund or registered capital for
operating comprehensive foreign exchange business as provided for by Article 32 of the Detailed Rules shall complete the matters
such as changing the licenses and making the industry and commerce registration, etc. before June 1, 2002.

b. The foreign-funded financial institutions that fail to meet minimum limit of the operation fund or registered capital for operating
comprehensive foreign exchange business as provided for by Article 32 of the Detailed Rules shall, according to the relevant provisions
of the Detailed Rules on the alteration of capital or operation fund, apply for increasing the capital or operation fund and complete
the matters such as changing the licenses and making the industry and commerce registration, etc. before August 1, 2002.

3.

For those that keep the current partial foreign exchange business and the partial Renmingbi business, the following way shall apply:

1)

The foreign-funded financial institutions that have already met the minimum limit of registered capital or operation fund as provided
for by Article 33 of the Detailed Rules shall complete the matters such as changing the licenses and making the industry and commerce
registration, etc. before June 1, 2002.

2)

The foreign-funded financial institutions that fail to meet the minimum limit of registered capital or operation fund as provided
for in Article 33 of the Detailed Rules shall, according to the relevant provisions of the Detailed Rules on alteration of capital,
apply for increasing the capital or operation fund and complete the matters such as changing the licenses and making the industry
and commerce registration, etc. before Aug.1, 2002.

4.

For the foreign-funded financial institutions that expand their current partial foreign exchange business to comprehensive foreign
exchange business and keep the current partial Renmingbi business may operate the comprehensive business only after applying for
increasing the capital and completing the matters such as changing the licenses and making the industry and commerce registration,
etc. and:

a. The foreign-funded financial institutions that have already met the minimum limit of registered capital or operation fund as provided
for by Article 34 of the Detailed Rules shall complete the matters such as changing the licenses and making the industry and commerce
registration, etc. before June 1, 2002.

b. The foreign-funded financial institutions that fail to meet the minimum limit of registered capital or operation fund as provided
for by Article 34 of the Detailed Rules shall, according to the relevant provision of the Detailed Rules on alteration of capital,
apply for increasing the capital or operation fund and complete the matters such as changing the licenses and making the industry
and commerce registration, etc. before August 1, 2002.

5.

The foreign-funded financial institutions wishing to apply for operating Remingbi business shall complete the matters such as changing
the licenses and making the industry and commerce registration, etc. before August 1, 2002.

II.

Issues concerning applying for the establishment of foreign-funded financial institution:

1.

The application documents already submitted by the foreign-funded financial institutions shall still be valid. The relevant branches
and business management departments shall notify the foreign-funded financial institutions within their respective jurisdictions
that have submitted applications to adjust and supplement the application documents according to the relevant provisions of the Regulations
and the Detailed Rules and submit them to the head office of the People’s Bank of China, and to send copies to the branches of the
People’s Bank of China of their locations.

2.

From Feb.1, 2002, the applicants that wish to apply for the establishment of foreign-funded financial institution shall, according
to the relevant provisions of the Regulations and the Detailed Rules, submit the relevant materials to the branches of the People’s
Bank of China of their locations, and those materials shall be submitted level by level to the head office of the People’s Bank of
China for examination and approval after passing the preliminary examination conducted by the branches of the People’s Bank of China
of their locations.

III.

Issues concerning the requirements for the report of the business types and the products and services thereof

Foreign-funded financial institutions shall, before May 1, 2002, report the business types they have already launched, and the names
and brief introductions of the products and services under the types to the branches of the People’s Bank of China of their locations.

The branches of the People’s Bank of China of their locations shall be responsible for gathering the documents reported by the foreign-funded
financial institutions within their respective jurisdictions and submitting those documents level by level to the head office of
the People’s Bank of China before June 1, 2002.

IV.

Issues concerning the grace period for meeting the relevant provisions of the Regulations and the Detailed Rules

The People’s Bank of China shall give a grace period of 6 months to the foreign-funded financial institutions that fail to meet the
relevant provisions of the Regulations and the Detailed Rules. The foreign-funded financial institutions shall meet the relevant
provisions before August 1, 2002. The foreign funded financial institutions that fail to meet the requirements of relevant provisions
before August 1, 2002 shall apply to the branches of the People’s Bank of China of their locations, explain the reasons for failing
to meet the requirements and estimate the time limit to meet the requirements.

The branches of the People’s Bank of China of their locations shall, after the preliminary examination, submit the applications to
the head office of the People’s Bank of China for examination and approval. For those that fail to meet the requirements as provided
for by the Regulations and the Detailed Rules and fail to file formal applications, the People’s Bank of China shall, regarding the
seriousness of the circumstances, take the supervision and control measures according to the relevant provisions of the Regulations.

Please transmit the aforesaid circular to the central branch banks of the People’s Bank of China within your respective jurisdictions,
and notify the business foreign-funded financial institutions within your respective jurisdictions about the relevant information.
As the Regulations and the Detailed Rules involve many fields and are so influential, the branches of the People’s Bank of China
shall report the problems encountered in the execution to the head office without delay.

 
The People’s Bank of China
2002-01-29

 



CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING TAX REFUND OF ENTERPRISES WITH FOREIGN INVESTMENT PURCHASING DOMESTIC EQUIPMENTS

The State Administration of Taxation

Circular of the State Administration of Taxation Concerning Tax Refund of Enterprises with Foreign Investment Purchasing Domestic
Equipments

GuoShuiHan [2002] No.97

March 11, 2002

The state tax bureaus of all provinces, autonomous regions, and municipalities directly under the Central Government, municipalities
separately listed on the State plan:

Recently, Letter Concerning Issues of Solving Value-added Tax Refund of Enterprises with Foreign Investment Purchasing Domestic Equipments
issued by the Ministry of Foreign Trade and Economic Cooperation (WaiJingMao ZiZongHan [2001] No.983 ) was received. It reflects
that during the course of handling tax refund procedures, some enterprises with foreign investment can not register for handling
tax refund because they can not provide the Copy of Project Approval Paper of the Ministry of Foreign Trade and Economic Cooperation.
It is known that according to the relevant laws and regulations, local competent departments in charge of foreign trade and economy
may examine and approve investment projects of enterprises with foreign investment except the circumstance that the Ministry of Foreign
Trade and Economic Cooperation examines and approves directly. Whereas the circumstances stated above, in order to facilitate handling
tax refund of purchasing equipments made in China of enterprises with foreign investment, the 5th Paragraph of Article 6 of Chapter
3 of the Circular of the State Administration of Taxation Concerning Printing and Distributing Measures for Trial Implementation
of Management of Tax Refund of Enterprises with Foreign Investment Purchasing Domestic Equipments (GuoShuiFa [1997] No.171), “Copy
of Project Approval Paper of the Ministry of Foreign Trade and Economic Cooperation”, is amended to be “Copy of Project Approval
Paper of the Ministry of Foreign Trade and Economic Cooperation or the Authorized Competent Departments thereof”, while other contents
remain the same.

Please implement as stated above.



 
The State Administration of Taxation
2002-03-11

 






(INTERIM) MEASURES ON THE ADMINISTRATION OF THE BUSINESS REGISTRATION FOR THE EXPORT OF GUIDED MISSILES AND RELATED ITEMS AND TECHNOLOGIES

20021112

The Ministry of Foreign Trade and Economic Cooperation

Decree of the Ministry of Foreign Trade and Economic Cooperation of the People’s Republic of China

No.29

According to the Regulation of the People’s Republic of China on Controlling the Export of Guide Missiles and Related Items and Technologies,
the (Interim) Measures of the People’s Republic of China on the Administration of the Business Registration for the Export of Guided
Missiles and Related Items and Technologies are hereby promulgated for taking effect as of the day of promulgation.

Minister of the Ministry of Foreign Trade and Economic Cooperation Shi Guangsheng

September 2, 2002

(Interim) Measures on the Administration of the Business Registration for the Export of Guided Missiles and Related Items and Technologies

Article 1

The present Measures have been formulated on the basis of the Regulation of the People’s Republic of China on Controlling the Export
of Guided Missiles and Related Items and Technologies for the purpose of regulating the business management order for the export
of guided missiles and related items and technologies and strengthening the administration of the export of guided missiles and related
items and technologies.

Article 2

Any business operator who is engaged in the export guided missiles and related items and technologies (hereafter “business operators”)
shall file an application to the Ministry of Foreign Trade and Economic Cooperation (hereafter “MOFTEC”) for registration according
to the provisions of the present Measures. No entity or individual may, without being registered, be engaged in the export of guided
missiles and related items and technologies.

Article 3

Any business operator that has met the conditions as listed below may file an application to the Department of Scientific and Technologic
Development and Technologic Export (hereafter “Department of Technology”) of the MOFTEC for registration.

a.

Having obtained the approval of the MOFTEC and a qualifications certificate as an import and export enterprise or a certificate of
approval as an enterprise with foreign investment, and having obtained the business license issued by the administrative department
of commerce and industry;

b.

Having passed the annual inspections of the administrative department of industry and commerce and the administrative department of
foreign trade and economic cooperation;

c.

Having no record of criminal punishment imposed by the state or administrative punishment imposed by relevant departments for illegal
business activities during the recent three years;

d.

Having knowledge of the performances, indicators and major purposes of use of the items and technologies under request;

e.

Having a department or organ to be responsible for export and after-sales services.

Article 4

When applying for registration, the business operator shall fill in the application form true to the fact and submit the following
materials:

a.

Application Form of the Registration for the Export Business Qulifications of Guided Missiles and Related Items and Technologies of
the People’s Republic of China (see Attachment I);

b.

Business License of the Legal Person of an Enterprise (in photocopy);

c.

Qualifications Certificate of the Import and Export Enterprise (in photocopy) or Approval Certificate of Enterprises with Foreign
Investment (in photocopy).

Article 5

The Department of Technology of the MOFTEC shall, within 10 workdays after receiving the registration application, decide whether
it shall be registered or not. If the application is registered, a Registration Certificate for the Export Business Qulifications
of Guided Missiles and Related Items and Technologies of the People’s Republic of China (hereafter “Registration Certificate”, see
Attachment II), on which the cachet “Special Cachet of the People’s Republic of China for Export Control” shall be affixed.

If the materials submitted by the business operator are not complete and supplements needed to be made, the limit of workdays for
registration shall be calculated as of the day when the materials are made complete.

Article 6

The Registration Certificate shall be valid to the registered business operators only, and it may not be forged, altered, lent, leased
or transferred.

Article 7

The Registration Certificate shall be valid for three years. If the business operator needs to continue to engage in the export of
guided missiles and related items and technologies, it shall have completed the change of Registration Certificates one month prior
to the expiration of the Registration Certificate.

Article 8

Where a business operator changes its name or an enterprise is merged or split, it shall inform the Department of Technology of the
MOFTEC in good time and return the original Registration Certificate. If it needs to continue to engage in the export of Guided Missiles
and Related Items and Technologies, it shall go through the registration formalities anew and obtain a new Registration Certificate.

Article 9

Where the Registration Certificate is damaged or lost, the business operator shall inform the Department of Technology of the MOFTEC
in good time and give a written explanation. If it needs to continue to engage in the export of guided missiles and related items
and technologies, it shall go through registration formalities anew and obtain a new Registration Certificate.

Article 10

When applying for certificates of approval for exporting guided missiles and related items and technologies, the business operator
shall present its Registration Certificate.

Article 11

In the export of guided missiles and related items and technologies, the registered business operator must rigidly abide by the relevant
laws, regulations and ministerial rules of the state concerning export control, and shall voluntarily accept the administration of
the MOFTEC.

Article 12

Any business operator who is unlawfully engaged in the export of guided missiles and related items and technologies without being
registered shall be dealt with according to the Regulation of the People’s Republic of China on Controlling the Export of Guided
Missiles and Related Items and Technologies as well as other relevant laws and regulations.

Article 13

If any business operator who intentionally conceals true facts or submits false information in the process of applying for registration
or obtains its Registration Certificate by other unfair means, the MOFTEC shall write off the Registration Certificate thereof and
impose a punishment of warning upon it.

Article 14

If any registered business operator violates any of the laws, regulations or ministerial rules of the state concerning export control
in the process of exporting guided missiles and related items and technologies, it may be punished according to relevant statutory
provisions and, at the same time, the MOFTEC may write off the registration thereof. After the registration is written off, the business
operator may not engage in the export of guided missiles and related items and technologies until it has gone through the formalities
of registration anew.

Article 15

The word “photocopy” as mentioned in the present Measures refers to the photocopy of the certificates to which the cachet of the issuing
authorities has been affixed.

Article 16

The power to interpret the present Measures shall remain with the MOFTEC.

Article 17

The present Measures shall enter into force as of the day of promulgation.

Annex:

I. Application Form of the Registration for the Export Business Qulifications of Guided Missiles and Related Items and Technologies
of the People’s Republic of China (omitted)

II. Registration Certificate for the Export Business Qulifications of Guided Missiles and Related Items and Technologies of the People’s
Republic of China (omitted)



 
The Ministry of Foreign Trade and Economic Cooperation
2002-09-02

 






CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON SORTING OUT AND CHECKING THE PREFERENTIAL POLICIES ON ENTERPRISE INCOME TAX AND THE IMPLEMENTATION THEREOF

The State Administration of Taxation

Circular of the State Administration of Taxation on Sorting out and Checking the Preferential Policies on Enterprise Income Tax and
the Implementation Thereof

GuoShuiFa [2002] No.127

September 30, 2002

In order to implement the requirements of the National Conference for Revenue Increase and Expenditure Reduction, carry out the uniform
deployment of the State Administration of Taxation and strengthen the administration on the collection of enterprise income tax,
we have decided to sort out and check the preferential policies on enterprise income tax and the implementation thereof. We hereby
give our notice as follows regarding the relevant work requirements:

I.

The Significance to Fully Recognize the Sorting out and Checking of the Preferential Policies on Enterprise Income Tax and the Implementation
Thereof

The preferential policies on enterprise income tax are the incentive taxation measures made by the state according to the needs in
the continuing, healthy and stable development of national economy as well as the overall target of macro-economic control. To earnestly
implement the preferential policies on enterprise income tax, regulate and carry out the procedures for each link of the administration
of the preferential policies on enterprise income tax are the inevitable requirements for doing well in the administration of enterprise
income tax, guaranteeing the state macro-control policy to play its role, and promoting the continuing, healthy and stable development
of the national economy under new conditions. At present, the overall situation for the tax authorities at all levels to implement
the preferential policies on enterprise income tax is good. Basically, as required by the principle of administering tax by law,
they can earnestly ensure the uniform implementation of the preferential policies on enterprise income tax, resist the act of unauthorizedly
making preferential policies in violation of the uniform provisions, and continuously regulate the implementation procedures. However,
there are also some problems in the implementation of the policies. For example, unauthorized preferential policies on enterprise
income tax are make in some regions by exceeding of power, and in some regions the ascertainment of the qualification for a taxpayer
to enjoy the preferential policies are not strictly controlled, the approval procedures are not normative, and the follow-up administration
is not well done, and so on. Such problems have objectively led to the inconformity of the preferential policies on enterprise income
tax with the standard of implementation, and impacted the active functions of the state macro-control policy.

In order to follow the principle of administering tax by law, rectify and regulate the taxation order, ensure the reform of the system
for sharing revenue from income tax, and adapt to the needs in China’s accession to the WTO, the tax authorities at all levels must
adhere to the principle of administering tax by law, maintain the uniformity and the taxation policies and the regularity of implementation
of the policies. Meanwhile, they shall earnestly implement the requirements of the National Conference for Revenue Increase and Expenditure
Reduction, further strengthen their administration on tax collection, and guarantee the completion of the taxation task of the whole
year. To meet the above requirements, it is indeed necessary to carry out the work of sorting out and checking the preferential policies
on enterprise income tax, verify the taxpayers’ qualifications to enjoy the preferential policies, stop the income tax reduction
or exemption in excess of power, and regulate the procedures to implement the preferential policies. It is also an urgent task, therefore
the tax authorities at all levels shall undertake this task from the point of view of politics and overall situation, and earnestly
make achievements.

II.

Key Contents for Sorting out and Checking the Preferential Policies on Enterprise Income Tax and the Implementation Thereof

The main task is to sort out the regional preferential policies on enterprise income tax which are discretionally made in all places
out of the uniform taxation policies of the state, and to check whether the qualifications for the enterprise income tax payers to
enjoy the preferential policies and the procedures for the administration of tax reduction or exemption conform to the relevant provisions.
The main contents are as follows:

(a)

New- and high-tech enterprises. Whether the enterprises enjoying the preferences on tax reduction or exemption meet the conditions
for new- and high-tech enterprises, and whether they have passed the annual inspection according to the relevant provisions; whether
the new- and high-tech enterprises out of a national new- and high-tech industry development zone are enjoying the preferential policies
by taking the opportunity; whether the non-new- and high-tech enterprises within a national new- and high-tech industry development
zone are enjoying the income tax reduction or exemption; whether the period for tax reduction or exemption conforms to the relevant
provisions; whether the tax rates are implemented in accordance with the relevant provisions; and so on.

Whether the software enterprises hold the certifications issued by the relevant department; whether the tax authorities have participated
in the annual inspection; whether the proportion of technical professionals and that of sales income in the software enterprises
meet the stipulated conditions; whether the profit years of the software enterprises have been verified; whether the software enterprises
were established after July 1, 2000.

(b)

Newly-established enterprises of the tertiary industry. Whether the enterprises of the tertiary industry which enjoy the preferential
policies on income tax meet the standards on newly-established enterprises; whether the newly-established financial, insurance and
real estate enterprises are included in the scope of tax exemption; whether the income from the operation of the means of production
in the agricultural production and service industry is under reduction or exemption of tax; whether the income of scientific research
entities or universities and colleges from technical consulting, development, service or transfer of technologies meet the policy
standards, and whether they are under the management by technology market; whether the income of the scientific research entities
or universities and colleges not meeting the conditions on preferences is under tax reduction or exemption; whether non-consulting
enterprises enjoy reduction of income tax in contrast with consulting enterprises; whether the period for tax reduction or exemption
conform to the relevant provisions; and so on.

(c)

Employment service enterprises. Whether the proportion of people given new jobs conforms to the relevant provisions; whether the above
said people exceed the scope stipulated in the present policies; whether any of the employment service employees holds his post in
more than one enterprise; whether the period for tax reduction or exemption conform to the relevant provisions; whether there is
any enterprise of false cessation of business or false new establishment enjoying repeated preferential policies; and so on.

(d)

School-run enterprises. Whether the enterprises enjoying income tax preferences meet the conditions for school-run enterprises; whether
they are invested and run by the school or affiliated to other enterprises or associated with other enterprises or individuals; whether
they are subject to contracted, leased or transferred operation; whether the schools are directly responsible for the operation and
management; how the income from operation is distributed; whether they are school-run plants or farms; whether income tax is reduced
or exempted from the income of the school publishing houses, stores or construction companies; whether the schools establishing the
enterprises are regular schools set up by the educational department; whether the ascertainment and annual inspection on the preferential
policies are regular, and whether the tax authority has participated in the annual inspection, and so on.

(e)

Enterprises of social welfare. Whether the proportion of disabled people given jobs conforms to the relevant provisions; whether the
disabled employees have their proper work positions; whether any of the disabled employees concurrently holds posts in more than
one enterprise; whether the name list of enterprise employees, the table of wages, the table of posts held by the disabled employees,
the appraisal of disability and the table on the use and distribution of profits and taxes are set up; whether they have been annually
inspected, and so on.

(f)

Other relevant preferential policies. It is emphasized to sort out and check the conditions for enjoying the preferential policies.

(g)

Whether the administration of tax reduction or exemption is included in the regular administration of income tax; whether the procedure
and scope of power for the administration of tax reduction or exemption conform to the relevant provisions in the Measures on the
Administration of Reduction or Exemption of Enterprise Income Tax (GuoShuiFa [1997] No.99); whether the statistics on tax reduction
or exemption in all places have been timely submitted; whether the income tax of the newly-established enterprises in former revolutionary
base areas, in areas of minority nationalities, in remote and border areas and poverty-stricken areas and that of the enterprises
established by the Central Government which enjoy tax reduction or exemption due to heavy natural disasters are reported to the State
Administration of Taxation pursuant to the scope of the approval power.

All provinces, autonomous regions, municipalities directly under the Central Governments and municipalities separately listed on the
State plan may, in combination with their respective local situations, increase and detail the above said key contents for sorting
out and checking the preferential policies.

III.

Overall Requirements for Sorting out and Checking the Preferential Policies on Enterprise Income Tax and the Implementation Thereof

(a)

The tax authorities shall strictly implement the state’s uniform preferential policies on enterprise income tax. The preferential
policies on income tax which are discretionally made by any local government in excess of its power and in violation of the state’s
uniform policies shall be immediately ceased from implementation, and the discretionally made preferential policies on income tax
which were cancelled in the last year shall not be recovered. The tax authorities shall, through normal avenues, request the local
governments to correct their discretionally made preferential policies on income tax. In case such policies cannot be corrected,
the tax authorities shall report to the financial and taxation departments under the State Council level by level. Any local government
that does not cease implementing its discretionally made preferential policies on income tax after the receipt of the present notice
shall be imposed on a circularized criticism and the persons involved shall be punished in accordance with the relevant provisions.

(b)

The leaders of the tax authorities at all levels shall pay sufficient attention to sorting out and checking the preferential policies
on enterprise income tax and the implementation thereof, and shall make uniform arrangements and considerate deployment as well as
take prompt measures and select excellent functionaries to do well in the relevant work. The tax authorities at all levels shall
earnestly undertake their responsibilities and carry out the whole-process administration, improve revenue by sorting out and checking
the preferential policies, and timely arrange the tax amount to be put into the state treasury. They shall also timely report the
problems in sorting out and checking the preferential policies to the State Administration of Taxation.

(c)

When sorting out and checking the preferential policies, the tax authorities shall strictly follow the principles of administering
tax by law and seeking truth from facts, and regard the present uniform policies and presently stipulated procedures as the basis.
The tax authorities shall guarantee the implementation of the preferential policies on income tax stipulated by the state, reduce
and exempt taxes in accordance with the law, and guarantee the taxpayers’ lawful rights and interests in respect of taxation. With
respect to the enterprises which are enjoying the preferential policies on income tax, the tax authorities shall strictly verify
one by one whether they meet the conditions for enjoying the income tax preferences, and shall cancel the qualification of those
unqualified to enjoy the preferential policies on income tax, and levy the reduced and exempted tax as well.

(d)

The work of sorting out and checking the preferential policies will be started in October and ended in the middle of December. After
the end of this work, the tax authorities shall carefully review the work they have done and make written reports, stating the measures
they have taken, the previous preferential policies on enterprise income tax, the problems existing in the implementation, methods
for improvement, and the actual effects they have made, and shall fill out the Statistics on Sorting out and Checking the Preferential
Policies on Enterprise Income Tax and the Implementation Thereof, which is attached to the present notice. The tax authorities shall,
by the end of December, submit the review reports and the statistics to the State Administration of Taxation in the form of official
documents.

Attachment:

Statistics on Sorting out and Checking the Preferential Policies on Enterprise Income Tax and the Implementation Thereof(Omitted)



 
The State Administration of Taxation
2002-09-30

 






123...12Page 1 of 12

CONSTITUTION ACT, 1982 – page 22

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

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

Disclaimer: There is no confidential attorney-client relationship formed by using Laws.com website and information provided on this site is not legal advice. For legal advice, please contact your attorney. Attorneys listed on this website are not referred or endorsed by this website. By using Laws.com you agree to Laws.com Terms Of Use.
Facebook
© LAWS.COM NETWORK 2023-2024