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ANNOUNCEMENT NO.71, 2006 OF MINISTRY OF COMMERCE, PROMULGATING ARTICLE NAMES OF RELATED TEXTILES AND APPARELS, AND TAX NUMBER, TIME LIMIT FOR ADMINISTRATION AND RELATED REQUIREMENTS OF SOUTH AFRICA

Announcement No.71, 2006 of Ministry of Commerce, Promulgating Article Names of Related Textiles and Apparels, and Tax Number, Time
Limit for Administration and Related Requirements of South Africa

No.71 [2006]

In accordance with related articles of People’s Republic of China and the Public of South Africa MOU on Strengthening Bilateral Trade
and Economic and Technical Cooperation, South Africal started its unilateral import administration on a part of textiles products
originated from China from Sep 28, 2006 while China would not carry out export administration on the said products. For domestic
enterprises’ understanding of specifics of the import administration of South Africa on a part of textiles and apparels and convenience
of exporting related products, article names of related textiles and apparels, and tax number, time limit for administration and
related requirements of South Africa are now announced as follows:

1.

Article Names and Relevant Tax Number

Covering 31 categories of products, please refer to appendix for specific name and tax number.

2.

Time Limit for Administration

From Sep28, 2006 to Dec31, 2008

3.

Related requirements

When exporting above products to South Africa, enterprises strictly follow Sino-South Africa bilateral agreement and related laws
and regulations of South Africa.

Appendix: Article Names and Relevant Tax Number (omitted)

Ministry of Commerce

Sep 4, 2006



 
Ministry of Commerce
2006-09-04

 







PROVISIONS ON THE MANAGEMENT OF IMPORT AND EXPORT OF PRECURSOR CHEMICALS

Decree of the Ministry of Commerce of People’s Republic of China

No. 7

Provisions on the Management of Import and Export of Precursor Chemicals has been discussion passed by the 5th ministry matter conference
of the Ministry of Commerce May, 17. 2006, and is promulgated now, and goes to effect 30 days from its promulgation.
Minister of the Ministry of Commerce, Bo Xilai

Sept. 21, 2006

PROVISIONS ON THE MANAGEMENT OF IMPORT AND EXPORT OF PRECURSOR CHEMICALS
Chapter I General provisions

Article 1

Pursuant to stipulations in the Foreign Trade Law of the People’s Republic of China, the Regulation on the Administration of Precursor
Chemicals, and other relevant laws and administrative regulations, these provisions are hereby formulated to strengthen management
of import and export of precursor chemicals and prevent them getting in the illegal drug making channel.

Article 2

Precursor chemicals in these provisions refer to main raw materials and chemicals that can be used for drug making listed in the
Regulation on the Administration of Precursor Chemicals appendix. Catalogue is seen in Appendix.

Article 3

The State shall implement a license control management system over the import and export of precursor chemicals. To import or export
precursor chemicals in any form shall apply for the license.

Article 4

The Ministry of Commerce shall take charge of management of import and export of precursor chemicals in the whole of China. Other
departments of the State Council shall take charge of relevant management within their own responsibility.

The foreign trade and economic cooperation bureaus at the provincial, autonomous regional and municipal level and in cities separately
listed in State budgets (hereinafter referred to as provincial bureaus) shall take charge of management of import and export of precursor
chemicals in their respective regions, and shall, commissioned by the Ministry of Commerce, take charge of the elementary examination
and approval of license of import and export of precursor chemicals in their respective regions.

Local bureaus upwards county level shall take charge of the supervision and inspection over import and export of precursor chemicals
in their respective regions.

Article 5

Import and export of precursor chemicals through foreign communication, exchange, cooperation, transference, assistance, service,
etc shall apply for the import (export) license according to these provisions.

Article 6

Dealers engaged in the import and export of precursor chemicals (hereinafter referred to as dealers) import and export precursor
chemicals in processing trade or their finished products and byproducts by processing are precursor chemicals that need to sell in
domestic market, corresponding license of import (export) shall be got firstly according to these provisions, based on which to handle
with relevant procedures.

Article 7

Provided that there are precursor chemicals in the mixtures, dealers shall convert the amount of precursor chemicals and files applications
to import (export) license, except for the compounding medicine preparations with precursor chemicals.

Article 8

Import and export of precursor chemicals samples shall file application to import (export) license according to these provisions.

Article 9

Trans-boundary, transit transportation, passing-by transportation of precursor chemicals shall file application to import (export)
license according to these provisions.

Article 10

Precursor chemicals imported and exported between overseas and custom special supervised areas and tariff free sites as tariff free
zone, export processing zone, etc shall file application to import (export) license according to these provisions.

Precursor chemicals imported and exported between home and custom special supervised areas and tariff free sites as tariff free zone,
export processing zone, etc, or between the above custom special supervised areas and tariff free sites, need not file application
to import (export) license.

Article 11

Dealers shall declare to custom according to the facts and submit import (export) when import and export precursor chemicals. Custom
goes through customs formalities, examination and clearance based on the license. The dealers importing of precursor chemicals of
pharmaceutical in the 1st catalogue shall also submit import of pharmaceutical going through customs formalities produced by the
food and pharmaceutical supervision and management department.

Article 12

Any person entries and exits who takes precursor chemicals medicine preparations and potassium permanganate listed in the 1st catalogue
of the Ordinance on Precursor Chemical Management shall take them for self-use and within a reasonable amount limit, and be supervised
by the custom.

Any person entries and exits cannot take precursor chemicals not in the preceding provision.

Article 13

The State shall implement international check and examination to import and export of part of precursor chemicals. The management
measure is to be constituted else.

Article 14

Ephedrine and others within the shall only be imported and exported by enterprises checked and ratified by the Ministry of Commerce,
together with the relevant departments under the State Council. The management measure is to be constituted else.

Chapter II Application and examination of import and export license

Article 15

Dealers who apply for importing and exporting of precursor chemicals shall fill out the “Application Form for Importing (Exporting)
Precursor Chemicals” according to the facts, accurately, and fully via e-government platform of dual-use matter and technology import
and export management of the Ministry of Commerce, and submit e-data.

Article 16

Provincial bureaus shall examine the import and export application e-data within 3 days from the day on which they receive the data.
Where the dealers conform to the requirements, the bureaus shall inform them online to submit written materials. Where the dealers
do not conform to the requirements, the bureaus shall account for the reasons online and return the data to the dealers who have
to re-apply.

Article 17

After receiving the notice to submit written materials, the dealers shall submit the written materials to provincial bureaus as follows:

(1)

the original copy of “Application Form for Importing (Exporting) Precursor Chemicals” signed by the dealer and covered with the seal
of the enterprise.

(2)

the duplicate of the Registration Form for Foreign Trade Dealers;

(3)

the duplicate of the copy of Business License;

(4)

License of Precursor Chemicals production, operation, and purchase or registration evidence;

(5)

the duplicate of Import or Export Contract (Agreement);

(6)

the duplicate of ID evidence for the one whom acts

Dealers shall also submit the import permit (duplicate) or lawful guaranty letter for use (original) issued by competent governmental
department of the import country when applying for license of exporting precursor chemicals.

Where the written materials are incomplete or inconsistent with the statutory form, provincial bureaus shall inform the dealer all
that need to be redressed within 5 days from the day on which the materials are received. If the bureaus fail to give a reply after
the expiry, the application may be deemed to be accepted on the day the materials are received.

Article 18

For the import and export application for precursor chemicals in the 3rd import and export catalogue that need no international check,
provincial bureaus shall examine the written materials and e-data the dealer submitted within 5 days from the day on which the complete
and eligible written materials are received, and decide whether to issue the license or not.

Where the license is approved, provincial bureaus shall, within the above expiry, issue the “List of Official Reply on Import (Export)
Dual-Use Items and Technologies”, and submit the e-data to the Ministry of Commerce for recording. Where the license is disapproved,
provincial bureaus shall inform the dealer in writing and account for the disapproval.

Article 19

For the import and export application for precursor chemicals in the 1st, 2nd catalogues and in the 3rd that need international check,
provincial bureaus shall handle the elementary examination within 3 days from which the complete and eligible written materials are
received.

For the application for precursor chemicals in the 1st, 2nd catalogues that have gone through the elementary examination, provincial
bureaus shall turn over the e-data to the Ministry of Commerce. For the precursor chemicals that need international check that have
gone through the elementary examination, provincial bureaus shall turn over the written materials and e-data to the Ministry of Commerce.

Article 20

For the import and export application for precursor chemicals in the 1st, 2nd catalogues that need no international check, the Ministry
of Commerce shall examine within 8 days from the day on which the e-date provincial bureaus turned over are received, decide whether
the license is approved or not, and inform the provincial bureaus.

Where the import and export application is approved by the Ministry of Commerce according to the preceding paragraph, provincial bureaus
shall issue the “List of Official Reply on Import (Export) Dual-Use Items and Technologies” within 2 days from the day on which the
decision on license approval. Where the license is disapproved, provincial bureaus shall inform the dealer in writing and account
for the disapproval.

Article 21

For the import application for precursor chemicals that need international check, the Ministry of Commerce shall examine within 8
days from the day on which the e-date and written materials provincial bureaus turned over are received, decide whether the license
is approved or not, and inform the provincial bureaus.

Where the import and export application is approved by the Ministry of Commerce according to the preceding paragraph, provincial bureaus
shall issue the “List of Official Reply on Import (Export) Dual-Use Items and Technologies” within 2 days from the day on which the
decision on license approval. Where the license is disapproved, provincial bureaus shall inform the dealer in writing and account
for the disapproval.

To meet the international check requirement by the competent governmental department of precursor chemicals export country or region,
the Ministry of Commerce shall, with the Ministry of Public Security, check the relevant matters of precursor chemicals the dealer
imports.

Article 22

For the export application for precursor chemicals that need international check, the Ministry of Commerce shall examine within 5
days from the day on which the written materials and e-date provincial bureaus turned over are received. Where the application is
consistent with the statutory form, the Ministry of Commerce will handle the check.

The Ministry of Commerce shall make the decision on whether to approve or not and inform the provincial bureaus. Where the application
is approved, provincial bureaus shall issue the “List of Official Reply on Import (Export) Dual-Use Items and Technologies” within
2 days from the day on which the decision on license approval. Where the license is disapproved, provincial bureaus shall inform
the dealer in writing and account for the disapproval.

The time for international check is not counted within the above expiry.

Article 23

For the import application for pharmaceutical precursor chemicals in the 1stcatalogue, the Ministry of Commerce shall ask for the
approval from the food and pharmaceutical supervision and management department under the State Council.

For the export application for pharmaceutical precursor chemicals in the 1stcatalogue, if the purchasing license is required after
getting the export license, the dealer shall apply for the purchasing license to the provincial food and pharmaceutical supervision
and management bureaus.

Article 24

During the examination of precursor chemicals import and export license, the Ministry of Commerce may field check the substantial
contents of the application materials.

Article 25

Dealers may inquire the relevant process and result of the application via the e-government platform of dual-use matter and technology
import and export management of the Ministry of Commerce.

Article 26

Dealers shall apply for receiving the Import and Export License of Dual-Use Items and Technologies with the List of Official Reply
on Import and Export of Precursor Chemicals in accordance with the Management Measure on Import and Export License of Dual-Use Items
and Technologies and relevant regulations.

Chapter III Foreign-funded enterprise import and export license application and examination

Article 27

Foreign-funded enterprises who apply for importing and exporting of precursor chemicals shall fill out the “Foreign-Funded Enterprises
Application Form for Importing (Exporting) Precursor Chemicals” according to the facts, accurately, and fully via foreign-funded
enterprise import and export management network, and submit e-data. If the application form is filled out not via the network, provincial
bureaus shall input the information into the above network according to the standard.

Article 28

Provincial bureaus shall examine the import and export application e-data within 3 days from the day on which they receive the data.
Where the foreign-funded enterprises conform to the requirements, the bureaus shall inform them online to submit written materials.
Where the enterprises do not conform to the requirements, the bureaus shall account for the reasons online and return the data to
the dealers who have to re-apply.

Article 29

After receiving the notice to submit written materials, the foreign-funded enterprises shall submit the written materials to provincial
bureaus as follows:

(1)

the original copy of “Foreign-Funded Enterprise Application Form for Importing (Exporting) Precursor Chemicals” signed by the dealer
and covered with the seal of the enterprise.

(2)

the Authorized Certificate (duplicate) marked with United Annual Inspection Passed;

(3)

the duplicate of the copy of Business License;

(4)

the provincial bureau’s approval document of such enterprise’s establishment, and the contract of joint venture or Charter, and capital
examination report;

(5)

License of Precursor Chemicals production, operation, and purchase or registration evidence;

(6)

the duplicate of Import or Export Contract (Agreement);

(7)

the duplicate of ID evidence for the one whom acts

Foreign-funded enterprises shall also submit the import permit (duplicate) or lawful guaranty letter for use (original) issued by
competent governmental department of the import country when applying for license of exporting precursor chemicals.

Foreign-funded enterprises shall also submit the report on applying for importing precursor chemicals, including the enterprise’s
account for its supervision methods, and guaranty letter for not using precursor chemicals to make illegal drugs.

Where the provincial bureaus hold doubts to materials required in this article, they may require foreign-funded enterprises to submit
original copies of the above materials to inspect.

Where the written materials are incomplete or inconsistent with the statutory form, provincial bureaus shall inform the enterprise
all that need to be redressed within 5 days from the day on which the materials are received. If the bureaus fail to give a reply
after the expiry, the application may be deemed to be accepted on the day the materials are received.

Article 30

For the import and export application for precursor chemicals in the 3rd import and export catalogue that need no international check,
provincial bureaus shall examine the written materials and e-data the foreign-funded enterprises submitted within 5 days from the
day on which the complete and eligible written materials are received, and decide whether to issue the license or not.

Where the license is approved, provincial bureaus shall, within the above expiry, issue the “List of Official Reply on Import (Export)
Dual-Use Items and Technologies”, and submit the e-data to the Ministry of Commerce for recording. Where the license is disapproved,
provincial bureaus shall inform the foreign-funded enterpriser in writing and account for the disapproval.

Article 31

For the import and export application for precursor chemicals in the 1st, 2nd catalogues and in the 3rd that need international check,
provincial bureaus shall handle the elementary examination within 3 days from which the complete and eligible written materials are
received.

For the application for precursor chemicals in the 1st, 2nd catalogues that have gone through the elementary examination, provincial
bureaus shall turn over the e-data to the Ministry of Commerce. For the precursor chemicals that need international check that have
gone through the elementary examination, provincial bureaus shall turn over the written materials and e-data to the Ministry of Commerce.

Article 32

For the import application for precursor chemicals in the 1st, 2nd catalogues that need no international check, the Ministry of Commerce
shall examine within 8 days from the day on which the e-date provincial bureaus turned over are received, decide whether the license
is approved or not, and inform the provincial bureaus.

Where the import and export application is approved by the Ministry of Commerce according to the preceding paragraph, provincial bureaus
shall issue the “List of Official Reply on Foreign-Funded Enterprise Import (Export) Precursor Chemicals” within 2 days from the
day on which the decision on license approval. Where the license is disapproved, provincial bureaus shall inform the foreign-funded
enterprise in writing and account for the disapproval.

Article 33

For the export application for precursor chemicals in the 1st, 2nd catalogues that need no international check, the Ministry of Commerce
shall examine within 10 days from the day on which the e-date and written materials provincial bureaus turned over are received,
decide whether the license is approved or not, and inform the provincial bureaus. Where the import and export application is approved
by the Ministry of Commerce according to the preceding paragraph, provincial bureaus shall issue the “List of Official Reply on Foreign-Funded
Enterprise Import (Export) Precursor Chemicals” within the above expiry. Where the license is disapproved, provincial bureaus shall
inform the foreign-funded enterprise in writing and account for the disapproval.

Article 34

For the import application for precursor chemicals that need international check, the Ministry of Commerce shall examine within 8
days from the day on which the e-date and written materials provincial bureaus turned over are received, decide whether the license
is approved or not, and inform the provincial bureaus.

Where the import and export application is approved by the Ministry of Commerce according to the preceding paragraph, provincial bureaus
shall issue the “List of Official Reply on Foreign-Funded Enterprise Import (Export) Precursor Chemicals” within 2 days from the
day on which the decision on license approval. Where the license is disapproved, provincial bureaus shall inform the foreign-funded
enterprise in writing and account for the disapproval.

To meet the international check requirement by the competent governmental department of precursor chemicals export country or region,
the Ministry of Commerce shall, with the Ministry of Public Security, check the relevant matters of precursor chemicals the foreign-funded
enterprise imports.

Article 35

For the export application for precursor chemicals that need international check, the Ministry of Commerce shall examine within 5
days from the day on which the written materials and e-date provincial bureaus turned over are received. Where the application is
consistent with the statutory form, the Ministry of Commerce will handle the check.

The Ministry of Commerce shall make the decision on whether to approve or not and inform the provincial bureaus. Where the application
is approved, provincial bureaus shall issue the “List of Official Reply on Foreign-Funded Enterprise Import (Export) Precursor Chemicals”
within 5 days from the day on which the decision on license approval. Where the license is disapproved, provincial bureaus shall
inform the dealer in writing and account for the disapproval.

The time for international check is not counted within the above expiry.

Article 36

For the import application for pharmaceutical precursor chemicals in the 1stcatalogue, the Ministry of Commerce shall ask for the
approval from the food and pharmaceutical supervision and management department under the State Council.

For the export application for pharmaceutical precursor chemicals in the 1stcatalogue, if the purchasing license is required after
getting the export license, the foreign-funded enterprise shall apply for the purchasing license to the provincial food and pharmaceutical
supervision and management bureaus.

Article 37

During the examination of foreign-funded enterprise precursor chemicals import and export license, the Ministry of Commerce may field
check the substantial contents of the application materials.

Article 38

The “List of Official Reply on Foreign-Funded Enterprise Import (Export) Precursor Chemicals” shall be covered with the seal of provincial
bureau.

Article 39

Foreign-Funded Enterprises may inquire the relevant process and result of the application via the Foreign-Funded Enterprise Import
and Export Management Network.

Article 40

Dealers shall apply for receiving the Import and Export License of Dual-Use Items and Technologies with the List of Official Reply
on Foreign-Funded Enterprise Import (Export) Precursor Chemicals in accordance with the Management Measure on Import and Export License
of Dual-Use Items and Technologies and relevant regulations.

Chapter IV Supervision and inspection

Article 41

Commercial authorities above the county level shall strictly performance the supervision and inspection responsibility for local
precursor chemicals import and export in accordance with these provisions and other relevant laws and regulations, check and punish
the illegal actions according to law.

Article 42

When supervising and inspecting the dealers, commercial authorities above the county level may inspect the field, check and copy
relevant materials, record relevant information, detain correlative evidence and articles, and when necessary, may close down the
relevant site temporarily.

Relevant unit and individual shall timely provide the relevant information, materials and articles according to the facts, and cannot
reject or hide the facts.

Article 43

The unit where precursor chemicals in import and export are lost, stolen, or robbed shall immediately report to local public security
organ and commercial authorities. The commercial authority received the report shall report to the upper authorities level-by-level,
and cooperate with the public security organ to spy.

Article 44

Dealers shall build a sound internal management system of precursor chemicals import and export, and a sound file management of precursor
chemicals import and export with which the files shall keep for inspection for at least 2 years. A person or persons shall specially
assigned for the work related to precursor chemicals import and export.

Article 45

when dealers know or shall know, or are informed by the provincial bureaus that the precursor chemicals planned to import or export
may flow into illegal channel, they shall terminate the contract performance in time, and report to relevant commercial authority.

Provided that dealers violates these provisions or the precursor chemicals planned to import or export have risk of being used to
make illegal drugs, the Ministry of Commerce or provincial bureaus may annul the Import (Export) License issued. Dealers shall take
measures to stop the relevant transaction.

Article 46

Dealers shall, before Mar. 31 each year, report to provincial bureaus and local public security organ their precursor chemicals import
or export in the previous year.

The dealers importing and exporting PRECURSOR CHEMICALS of pharmaceutical shall also report their import and export of pharmaceutical
precursor chemicals to the local food and pharmaceutical supervision and management department. Provincial bureaus shall collect
the precursor chemicals import or export within their local administrative area and report to the Ministry of Commerce.

The conditional dealers may build computer network with provincial bureaus so that to report the relevant import and export in time.

Chapter V Legal liability

Article 47

If the dealer imports and exports precursor chemicals without license or extending the license, or violating the Article 12 of these
provisions, the customs shall handle and punish according to the relevant laws and regulations. If the violation constitutes a crime,
they shall be subject to criminal responsibilities.

Article 48

If the dealer violates these provisions and with one of the following actions, the Ministry of Commerce may warn, order to correct
in limited time, and sentence a fine of 10,000 to 50,000:

(1)

Dealer not to build a sound internal management system according to these provisions;

(2)

to lend its import and export license to others;

(3)

not to report in time when precursor chemicals are lost, stolen, and robbed during the import and export and results to serious consequences.

Article 49

If the dealer violates Article 45 , 46 of these provisions, the Ministry of Commerce may warn, charge to correct in limited time,
and sentence a fine of less than 30,000.

Article 50

Dealers or individual who reject the supervision and inspection by provincial bureaus, the Ministry of Commerce may order to correct,
and give warning to the liable person in charge and other directly liable persons. In serious situation, the unit shall be sentenced
a fine of 10,000 to 50,000, and the liable person in charge and other directly liable persons shall be sentenced a fine of 1,000
to 5,000.

Article 51

From the day on which the relevant administrative punishment decision or the criminal punishment verdict goes into effect, the Ministry
of Commerce may not accept the law violator’s application for license of within 3 years, or may prohibit the law violator to engage
in relevant business of import and export precursor chemicals within a time limit of 1 to 3 years.

Article 52

Where the staffer in provincial bureaus abuses his powers, neglects his duties, and practices favoritism and fraudulence in import
and export precursor chemicals management, administrative sanction shall be imposed, and if a crime is constituted, he shall be subject
to criminal liabilities in accordance with the law.

Chapter VI Supplementary Provisions

Article 53

the “List of Official Reply on Import (Export) Dual-Use Items and Technologies” and the “List of Official Reply on Foreign-Funded
Enterprise Import (Export) Precursor Chemicals” are printed with a pattern regulated and supervised by the Ministry of Commerce.

Article 54

Where Interim Provisions on the Administration of the Export of Precursor Chemicals to Particular Countries (Regions) is inconsistent
with these provisions, the Interim provisions are to abide.

Article 55

These provisions shall come into force 30 days after the promulgation. The former Provisions on the Management of Import and Export
of Precursor Chemicals (former MOFTEC, 1999, No. 4 Order), Notice of Ministry of Foreign Trade Economic Cooperation on “Foreign-Funded
Enterprise Precursor Chemicals Import and Export Approval Principles and Procedure” (1997, MOFTEC, 3rd Letter Zi, No. 197 ) are repealed
at the same time.



 
The Ministry of Commerce
2006-09-21

 







CIRCULAR OF THE MINISTRY OF FINANCE OF THE PEOPLE’S REPUBLIC OF CHINA, ON PRINTING AND ISSUING THE PROVISIONAL MEASURES FOR ADMINISTRATION OF TECHNICAL ASSISTANCE PROJECTS IMPLEMENTED IN ECONOMIC REFORM AND RESTRUCTURING OF CHINA

Circular of the Ministry of Finance of the People’s Republic of China, on Printing and Issuing the Provisional Measures for Administration
of Technical Assistance Projects Implemented in Economic Reform and Restructuring of China

Related ministries and commissions, financial offices (bureaus) in all provinces, autonomously regions, and cities designated in the
state plan (Tibet is not included):

Approved by the State Council, Ministry of Finance signed Loan Agreement and Capital Donation Agreement of technologic aid project
of China economic reform with the World Bank on Jun 21, 2006. The sum total of loan and donated capital amounted to equivalent of
3 million US dollar. For purposes of taking tangible measures to carry out the project and smoothly complete the project goals, Ministry
of Finance stipulated Provisional Measures on Implementing Technologic Aid Project of China Economic Reform, which is now printed
and issued to you all for implementation. If encounter any problem in implementation, please contact Ministry of Finance (Department
of International Affairs Division Technologic Aid) in time.

Tel: 010-68553167￿￿010-68553168

Appendix: Provisional Measures on Implementing Technologic Aid Project of China Economic Reform

The Ministry of Finance

Sep 22, 2006



 
The Ministry of Finance of the People’s Republic of China
2006-09-22

 







CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON RELEVANT DATA PROCESSING ISSUES CONCERNING RECORD OF EXPORT CONTRACT






Circular of the State Administration of Taxation on Relevant Data Processing Issues Concerning Record of Export Contract

Guo Shui Han[2006] No. 877

The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government, and cities
specifically designated in the state plan, According to spirits of the Circular of the Ministry of Finance, the National Development
and Reform Commission, the Ministry of Commerce, the General Administration of Customs, and the State Administration for Taxation
on Adjusting the Tax Rebating Rate of Part of Export Commodities and Subjoining Catalogue of Commodities Banned(Cai Shui [2006]No.139),
and the Circular of the State Administration for Taxation on Relevant Issues Concerning Record of Export Contract(Guo Shui Han[2006]No.847,
for the purpose of preparing well in time the record of export contract and the later relevant tax rebating, and upon study, the
relevant matters are hereby notified as follows:

1.

In accordance with the relevant stipulations in Cai Shui [2006] No.139 and Guo Shui Han [2006] No.847, when the export enterprise
applies to the taxation offices in charge for record of export contract, it shall proceed the contract record data collection via
the relevant module of export contract record in the tax rebating declaring system, and submit to the taxation offices both the e-data
such as Application for Record of Export Contract (see Appendix 1 of Guo Shui Han[2006] No.847, similarly hereafter) and two hardcopies
of Return Receipt of Export Contract Record Acceptance(see Appendix 1 of the present Circular).

2.

When accepting the record of export contract of export enterprises, taxation offices shall compare the hardcopies materials such as
contract to be recorded, forms with the relevant e-data, focusing on check of the number of export contract to be recorded, number
of record, and the total value. Where the hardcopies and e-data are inconsistent with each other, or the contract is found during
the acceptance inconsistent with Article 1 and Article 2 of Guo Shui Han [2006] No.847, taxation offices shall send back the export
contract inconsistent with the stipulations to the export enterprise, cannot accept the record of such contract in the future, and
delete the relevant record of such export contract out of the record table and e-data base. Where the export enterprise’s miss-input
and e-data mistakes resulted from the technique problems found during the acceptance, taxation offices may require the enterprise
to correct and re-submit. After acceptance, taxation offices shall sign and cover seal over the Return Receipt of Export Contract
Record Acceptance, one of which to be sent back to the export enterprise, the other of which to be filed.

After acceptance, taxation offices shall handle the check strictly in accordance with Guo Shui Han[2006] No.847. Where the export
contract is found during the check to be inconsistent with stipulations, taxation offices shall send it back to the enterprise, may
not accept the record of such contract in the future, and delete the relevant record of such export contract out of the record table
and e-data base. Where the export enterprise’s mis-input and e-data mistakes resulted from technique problems found during check,
taxation offices may require the enterprise to correct and re-submit. When the check is finished, taxation offices shall read in
the tax rebating check system the affirmed e-data, as the original e-account for the future tax rebating check. At the same time,
taxation offices shall print two copies of Return Receipt of Export Contract Record Check Result (see Appendix2 of this Circular),
one of which to be sent back to the export enterprise, the other of which to be filed.

3.

Where the export enterprise’s export contract has been recorded before issuing the present circular, if the taxation office has produced
the recorded export contract’s acceptance and check result documents to the export enterprise, the enterprise does not need to make
up the Return Receipt of Export Contract Record Acceptance and Return Receipt of Export Contract Record Check Result. If the taxation
office has not produced, the enterprise shall make up the Return Receipt of Export Contract Record Acceptance and Return Receipt
of Export Contract Record Check Result according to the present circular. In addition, the taxation office shall require the export
enterprise to submit e-data of Application for Record of Export Contract of the recorded export contract affirmed through check made
via the tax rebating declaring system.

4.

Where the enterprise applies to the customs goods of the recorded export contract from Sept.15, 2006 to Dec. 14, 2006, it shall fill
out “HTBA (initial of He Tong Bei An, in Capital letters)”in remark column of Tax Rebating Reporting List when applying for tax rebating
(exempting). Before the current software of goods check in export contract record finishes its upgrading, after accepting the enterprise’s
declaration, taxation offices shall adopt a method of Man-Machine integration to check the exported goods tax rebating (exempting)
of export contract record.

5.

In order to coordinate the e-data administration of export contract record, the State Administration for Taxation upgrades the export
tax rebating declaring and check system. The upgraded manufacture enterprise export tax rebating declaring system (Version 6.2),
Foreign Trade Enterprise export tax rebating declaring system (Version 8.2), and export tax rebating check system (Version 6.0 SP3)
is to be issued together with the present circular. The main content of this system upgrade on export contract record: adding functions
such as relevant parameter configuration of export contract record, data collection, check, reporting, and cancellation of the recorded
contract. The main content of this system upgrade on export tax rebating check: adding relevant functions such as reading, adjusting,
check, re-check, return receipt issuing, data feedback of export contract record. For details, please see Upgrading Design Scheme
of Export Contract Record Declaring and Check System ( see Appendix 3).

6.

System release and technical support:

The upgraded software of export tax rebating declaring and check system are placed on “Technical Support Website of the State Administration
for Taxation Application System” and “Server of Import& Export Department, the State Administration of Taxation Program Release
Export Tax Rebating Networks Administration System”. After downloading the patch for export tax rebating check system, taxation
offices in all regions may install and upgrade directly. After downloading the patch for export tax rebating check system, taxation
offices in all regions shall confirm that the software can be installed normally, and grant the software to export enterprise, or
notify the enterprise to log on www.taxrefund.com.cn and download the software for free.

Currently, the technical support service for export tax rebating system has been brought into Administrative Information System Call
Center of State Administration of Taxation. When the staff in taxation system needs support service, please ask for the service
via hot line (4008112366) or support website (internal website130.9.1.248) in accordance with the Administrative Measures for the
Function and Maintenance of Taxation Administrative Information System(for Trial Implementation)(Guo Shui Fa [2005] No.128) and Circular
of the State Administration of Taxation on Establishment of Administrative Information System Calling Center of State Administration
for Taxation(Guo Shui Han[2005]No.833).

Taxation offices in various regions shall collect the problems in software function, and give feedback to the State Administration
of Taxation (Import & Export Taxation Administration Department) in time. The method for feedback: upload the e-document to the
catalogue of “upload from various regions/ reporting” of the FPT communication server of the Import & Export Taxation Administration
Department (IP of the internal website: 100.16.125.25).

7.

Taxation offices in various regions shall immediately publicize and assist export enterprises to ensure the launch of e-data processing
of export contract record in time.

Appendixes:

1.

Return Receipt of Export Contract Record Acceptance

2.

Return Receipt of Export Contract Record Check Result

3.

Upgrading Design Scheme of Export Contract Record Declaring Check System

State Administration of Taxation

Sept. 25, 2006




Appendix 1

￿￿

Appendix 1:

Return
Receipt of Export Contract Record Acceptance

￿￿

Code
of the Export Enterprise:              
 

Name
of the Export Enterprise:               

Identity
No. of Taxpayer:                    

Export
Enterprise Application

No. of Export Contracts to be
recorded

Copy

No.
of Item in Export Contract Record

Item

Value
of Export Contract to be Recorded

USD

Remark

 

Responsible
Person:                  

Principal:                       

(Official
Seal)

￿￿￿￿Year￿￿￿￿Month￿￿￿￿Day

Taxation
Office Acceptance

Acceptance
Opinion

Acceptor:              

(Seal)

￿￿￿￿Year￿￿￿￿Month￿￿￿￿Day

Annotate:

1.
Code of the
Export Enterprise is the Customs Code of the export enterprise

2.
This writ
is to be printed by the export enterprise and submit to the taxation office.
After taxation office’s acceptance
and record, the writ shall be signed by the
acceptor and covered seal of the taxation office, and sent back to the export
enterprise.

￿￿

Appendix 2:

Return
Receipt of Export Contract Record Check Result

￿￿

Code
of the Export Enterprise:                       

Name
of the Export Enterprise:           
, SN:            

Identity
No. of Taxpayer:                                 

Item

No. of
Export Contracts to be recorded

No. of
Export Contract Records

Value of
Export Contract to be Recorded(USD)

Enterprise
Application

 

 

 

Record
Approval

 

 

 

Record Not
Granted

 

 

 

Detailed
Explanation for not Granting Record

 

1st
Check Person:                     

Re-Check
Person:                     

(Seal)

￿￿￿￿Year￿￿￿￿Month￿￿￿￿Day

Annotate:

1.Code of the
Export Enterprise is the Customs Code of the export enterprise

2. This writ
shall be produced by the taxation offices to the export enterprise after the 1st
check and re-check of export contract
are recorded

3.The SN is
created automatically by the export tax rebating check system

￿￿

Appendix 3:

Upgrading Design Scheme of Export Contract Record Declaring Check System

￿￿

1.
General Introduction:

(1) System designed and developed in accordance with that:

a.
the Circular of the Ministry of
Finance, the National Development and Reform Commission, the Ministry of
Commerce,  the
General
Administration of Customs, and the State Administration for Taxation on
Adjusting the Tax Rebating Rate of Part of Export
Commodities and Subjoining
Catalogue of Commodities Banned(Cai Shui [2006]
No.139);

b.
the Circular of the State Administration
of Taxation on Relevant Issues Concerning Record of Export Contract(Guo
Shui Han[2006]No.847).

(2)
System designed and developed with the thoughts that:

a. More than 1,500 commodity codes are adjusted this time, 1/10 of
commodity code base of export tax rebating;

b. For most enterprises and most export businesses,
“Normal” commodity
export declared at the customs is adopted. Therefore, to
regulate enterprise’s
prophase action can effectively decrease the later administrative cost and
improve the work efficiency.

c. This system adjustment is strongly updated.

d. Since the arrangement involved in the system adjustment is so wide, in
order to lessen the instability, the adjustment shall
be limited only to ensure
the functions. During the tax rebating declaration, as to the export of the
recorded contract, the
attached form of the export tax rebating declaration
form, i.e. the application form of the export tax rebating declaration of
the
recorded contract shall be adopted. This method may effectively decrease the
influence of the operation adjustment on its
relevant operations.

e. Administration of recorded contract shall be brought into the system and
handled as the document registration business and the
data checked shall be
deemed as the e-ledger, and wholly integrate with the tax rebating daily
administration.

2. Relevant design for declaration system of export contract record:

(1)
System designed with the thoughts that:

a. Generally, the goods enterprise exported shall be relatively stable. So,
the enterprise shall record according to the accurate
commodity, and shall
declare with the commodity code in the recorded contract when declaring export
tax rebating.

b. Where one contract involving several export commodities, the export
contract record application form in the system adds a field
of “No.
of Item in Contract” to distinguish the different export commodities and
each commodity has one “No. of Item” in the
same contract.

c. The enterprise shall convert according to the customs corresponding
measurement unit of the export commodity when going through
the contract record
application form, and input the converted volume as record.

d. The enterprise shall convert the settlement currency of the export
commodity to USD in the contract record application form,
and shall input USD
value after conversion.

e. Export contract record application form is to be administered in the
export tax rebating administrative system. Before Sept.
30, 2006, enterprise may
multi-declare its export contract record application form. However, each
declaration cannot involve
repeated declaration of contract number.

(2) System function adjustment:

Export contract record application form is involved in the export tax
rebating declaration system, and is to be administered in
the export tax
rebating document record catalogue.

The export tax rebating declaration system includes functions of export
contract record application form collection, export contract
record application
form declaring, and export contract record application form canceling, etc.

a. Export contract record application form collection

“Export contract record application
form” collection function is added
in the export tax rebating declaration system. Enterprise
user shall collect
export contract record application form data through such function.

In collecting the export contract record application form, the data
declared may be corrected and adjusted.

Explanation of field to be collected:

Over-considered that the accurate export commodity code of the exact export
goods may not be got in export contract record, the
“No. of Item in Contract” is added in design, which prepares well for the later recorded
contract export tax rebating declaration
and check. The system makes judgment of
whether the contract is to declare tax rebating through whether “HTBA” is
included in
remark of the export list. The system builds a relation between the
export list and recorded contract by inputting “Export Keyword,
No. of
Contract, SN of Contract” in a form in middle.  “Export Keyword” for manufacturing enterprise is
“Declaration
Year/Month
+ SN”, and for foreign trade enterprise is “Declaration
Year/Month + Relating No. + SN”.

“No. of Export
Contract” must be inputted for the export contract
signed between the enterprise and foreign company. Otherwise,
the application
form is not accepted.

“Export Agent Agreement
No.”: for the export agent operation, the
commission enterprise shall input the export agent agreement
number, and “Export Contract
No.” must be inputted at the same time.

“Export Contract Item
No.”: the export contract may involve several
export commodities, and the enterprise shall declare in classes
according to the
rule.

“Date of Contract
Conclusion”: to judge, according to
the date the enterprise inputs, whether the contract is signed before Sept.14,

2006.

“Contract
Term”: from export contract conclusion to it
is fully performed.

“Export Commodity
Code”: the enterprise cannot get the exact export
commodity code before the actual export, but most export commodities
are usually
daily business that can be controlled. The rate of export strange commodity is
rare. So, the enterprise shall try
its best to input the accurate commodity
code.

“Commodity Name in Code
Base”: by inputting the export commodity code,
system gives the name automatically according to export
commodity tax rebating
rate base, as a clue field.

“Export Commodity
Name”: the system shows the name automatically
according to the export commodity tax rebating rate base by inputting
export
commodity code, and the enterprise may adjust according the exact export
situation.

“Tax Rebating
Rate”: the system shows the rate automatically according
to the export commodity tax rebating rate base by inputting
export commodity
code, and the enterprise may adjust according the exact export situation.

“Measurement
Unit”: the system shows the unit automatically according
to the export commodity tax rebating rate base by inputting
export commodity
code, an

CIRCULAR OF THE CHINA SECURITIES REGULATORY COMMISSION ON TIME INTERVAL OF RESTARTING SHARE-TRADING REFORM ON THE FAILING OF SCHEME FOR SHARE-TRADING REFORM BY MEETING OF RELEVANT SHAREHOLDERS

Circular of the China Securities Regulatory Commission on Time Interval of Restarting Share-trading Reform on the Failing of Scheme
for Share-trading Reform by Meeting of Relevant Shareholders

Zheng Jian Fa [2006] No. 112

All the listed companies and the shareholders thereof and all the recommending institutions:

For the purpose of promoting the share-trading reform of listed companies, letting listed companies as many as possible accomplish
the share-trading reform in time, in accordance with the Measures for the Administration of the Share-trading Reform of Listed Companies
( Zheng Jian Fa [2005] No. 86), we hereby notify the issues concerning the time interval of restarting share-trading reform on the
failing of scheme for share-trading reform by meeting of relevant shareholders;

1.

If the scheme for share-trading reform is failed by the meeting of relevant shareholders, one month after the meeting of relevant
shareholders, the holders of non-tradable shares may again entrust the board of directors of the company to call in the relevant
shareholders for a meeting on the share-trading reform, in accordance with the regulations of Article 5 in the Measures for the
Administration of the Share-trading Reform of Listed Companies.

2.

This circular shall enter into effect as of the date of promulgation.

The China Securities Regulatory Commission

September 26, 2006

 
China Securities Regulatory Commission
2006-09-26

 




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...