Home Estate Tax

Estate Tax

CIRCULAR OF THE MINISTRY OF FINANCE AND PEOPLE’S BANK OF CHINA CONCERNING CONFIRMING THE QUALIFICATIONS OF THE MEMBERS OF THE CERTIFICATE GOVERNMENT BOND UNDERWRITING SYNDICATES






Circular of the Ministry of Finance and People’s Bank of China concerning Confirming the Qualifications of the Members of the Certificate
Government Bond Underwriting Syndicates

Cai Ku [2006] No. 83
September 23, 2006

The departments (bureaus) of public finance each province, autonomous region, municipality directly under the Central Government,
as well as city specifically designated in the state plan, Shanghai Headquarters, each branch and business department of the People’s
Bank of China, central sub-branch of the People’s Bank of China in provincial capital cities, central sub-branch of the People’s
Bank of China in deputy provincial cities, each commercial bank, China Postal Savings and Remittance Bureau,

In order to regulate the issuance of government bonds and promote the sound development of the government bond market, the task of
establishing certificate government bond underwriting syndicates has been accomplished according to the Measures for the Examination
and Approval of the Qualifications of the Members of Government Bond Underwriting Syndicates (Decree No. 39 of the Ministry of Finance,
People’s Bank of China and China Securities Regulatory Commission) and the Circular of the Ministry of Finance, People’s Bank of
China and China Securities Regulatory Commission on the Establishment of Certificate Government Bond Underwriting Syndicates (Cai
Ku [2006] No. 60).

By August 11, 49 institutions have submitted application materials in total, all of which satisfied the basic application conditions
and were accepted. The establishment of a certificate government bond underwriting syndicate shall abide by the principle of openness,
fairness and impartiality and take in some new members from the new applicant institutions on the basis of overall stability of the
original members. The number of members may not be more than 40. On the basis of consulting the opinions of the China Banking Regulatory
Commission, the Ministry of Finance, in collaboration with the Peoples’ Bank of China decided an establishment plan as follows:

1.

The qualifications of the 37 institutional members, which still satisfy the qualifications for the members of certificate government
bond underwriting syndicates in 2004 shall be kept.

2.

The rural credit cooperatives will not be taken into any of the certificate government bond underwriting syndicates, by the virtue
of the fact that they are being restructured towards rural commercial banks and their internal management needs to be further improved.

3.

New applicant institutions, which have no less than 100 business departments (in accordance with the figure checked by the Ministry
of Finance) and of which the net assets have reached no less than 1 billion Yuan by the end of 2005, shall be included. Under this
requirement, 3 applicant institutions are taken into this underwriting syndicate.

Subject to the aforesaid principles, the Name List of the Members of Certificate Government Bond Underwriting Syndicates (attached)
has been decided. It is hereby released.

Appendix: Name List of Members of Certificate Government Bond Underwriting Syndicates



Appendix

￿￿

Appendix:

Name List of Members of Certificate Government Bond Underwriting Syndicate

￿￿

Sequential No.

Code

Institution Name

Sequential No.

Code

Institution Name

1

1001

Industrial and Commercial Bank of China Limited

21

1025

Jinan Commercial Bank

2

1002

Agriculture Bank of China

22

1026

Qingdao Commercial Bank

3

1003

Bank of China Co., Ltd.

23

1028

Chengdu Commercial Bank

4

1004

China Construction Bank Corporation

24

1030

Xi￿￿an Commercial Bank

5

1005

Bank of Communications Co., Ltd.

25

1034

Kunming Commercial Bank

6

1006

China Citic Bank

26

1035

Harbin Commercial Bank

7

1007

China Everbright Bank

27

1037

Ningbo Commercial Bank

8

1009

Hua Xia Bank Co.,Ltd.

28

1041

Huishang Bank

9

1010

Shanghai Pudong Development Bank

29

1054

Nantong Commercial Bank

10

1011

Industrial Bank Co., Ltd.

30

1055

Changsha Commercial Bank

11

1012

China Merchants Bank Co., Ltd.

31

1059

Nanchang Commercial Bank

12

1013

Shenzhen Development Bank

32

1062

Wuxi Commercial Bank Ltd.

13

1014

China Minsheng Banking Corp., Ltd.

33

1063

Wuhan Commercial Bank

14

1015

Beijing Bank

34

1075

Dalian Commercial Bank

15

1016

Shanghai Bank

35

1084

Urumchi Commercial Bank

16

1017

Nanjing Commercial Bank

36

1100

Evergrowing Bank

17

1020

Guangdong Development Bank Co., Ltd.

37

1102

Taiyuan Commercial Bank

18

1021

Tianjing Commercial Bank

38

5008

China Postal Savings and Remittance Bureau

19

1022

Shijiazhuang Commercial Bank

39

5011

Beijing Rural Commercial Bank

20

1023

Hangzhou Commercial Bank Co., Ltd.

40

5014

Shanghai Rural Commercial Bank


CATALOGUE OF PRIORITY INDUSTRIES FOR FOREIGN INVESTMENT IN LIAONING PROVINCE

Decree No. 47, 2006 of the National Development and Reform Commission and the Ministry of Commerce, Catalogue of Priority Industries
for Foreign Investment in Liaoning Province

No. 47

The Catalogue of Priority Industries for Foreign Investment in Liaoning Province has been approved by the State Council. As part of
the Catalogue of Priority Industries for Foreign Investment in the Central-Western Region, it is hereby promulgated and shall go
into effect as of the promulgation day.

In accordance with the Opinions of the General Office of the State Council on Promoting the Opening-up of the Old Industrial Base
in Northeast China (Guo Ban Fa [2005] No. 36), Liaoning Province is added into the Catalogue of Priority Industries for Foreign Investment
in the Central-Western Region. All foreign-funded projects falling within the present Catalogue may enjoy the preferential policies
for foreign-funded projects under the encouraged category. All foreign-funded projects under construction in line with the provisions
of the present Category could be implemented in light of the related policies herein.

Ma Kai, Director of the National Development and Reform Commission

Bo Xilai, Minister of the Ministry of Commerce

September 25, 2006

Catalogue of Priority Industries for Foreign Investment in Liaoning Province

1.

Development and production of the seeds (seedlings) of grain, oil plants, vegetables and fruits (excluding transgenic seeds) (China
party holding);

2.

Feeding and product deep- processing of meat chickens, live pigs, beef cattle, meat sheep, cows, deer and cashmere goats;

3.

Follow-up industrial development of state key ecological projects including the project of restoring farmland to forest or pasture;

4.

Processing and comprehensive utilization of oil shale, magnesium, zircon, etc. (China party relatively holding);

5.

Spinning, knitting and garment processing of high-grade cotton, fir, hemp, silk (tussah silk) and chemical fiber;

6.

Deep processing of natural medicine, raw material medicine, and traditional Chinese medicine, and production of their derivatives
(not including raw material production of vitamin C and penicillin, and all items under the prohibited category of the Catalogue
of Industries for Guiding Foreign Investment);

7.

Production of new type dry processing cement by using cement clinker with a daily production capacity of over 4, 000 tons;

8.

Production of such products as methanol with coal as raw materials by using large-size equipments and techniques (over 0.6 million
tons per year);

9.

Production of million-ton ethylene and its downstream deep-processing products;

10.

Radial tire production;

11.

Manufacture of metal packing, automatic & three-dimensional storage and logistic warehousing equipments;

12.

Manufacture of automobile spare parts and accessories;

13.

Manufacture of vessel diesel engine, auxiliary engine, accessories and spare parts;

14.

Development and production of digital medical fixtures and key components;

15.

Deep-processing of copper plate and strip with high precision;

16.

Manufacture of steel lines and ultra-thin steel ropes;

17.

Medical institutions, upon approval, allow foreign- controlled;

18.

Construction and operation of urban centralized supply of heat, gas and drainpipe network, upon approval, allow foreign-controlled;

19.

Development and protection of scenic spots, and construction and operation of supporting facilities thereof;

20.

Projects of deep-processing and continuous industry in resource-exhausted cities, upon approval, may enjoy the policies for the encouraged
category.

 
The National Development and Reform Commission, the Ministry of Commerce
2006-09-25

 




CIRCULAR OF THE MINISTRY OF FINANCE, PEOPLE’S BANK OF CHINA, AND CHINA SECURITIES REGULATORY COMMISSION CONCERNING THE CONFIRMATION OF THE QUALIFICATIONS OF THE MEMBERS OF THE BOOK-ENTRY T-BOND UNDERWRITING SYNDICATES






Circular of the Ministry of Finance, People’s Bank of China, and China Securities Regulatory Commission concerning the Confirmation
of the Qualifications of the Members of the Book-entry T-Bond Underwriting Syndicates

Cai Ku [2006] No. 84
September 29, 2006

The National Council for Social Security Funds, China Postal Savings and Remittance Bureau, each commercial bank, securities company
and insurance company:

In order to regulate the issuance of T-bonds and promote the sound development of the T-bond market, the task of forming book-entry
T-bond underwriting syndicates has been completed in line with the Measures for the Examination and Approval of the Qualifications
of the Members of the T-Bond Underwriting Syndicates ( No. 39 of the Ministry of Finance, People’s Bank of China and China Securities
Regulatory Commission) and the Circular of the Ministry of Finance, People’s Bank of China and China Securities Regulatory Commission
on Establishing the Book-entry T-Bond Underwriting Syndicates (Cai Ku [2006] No. 61).

By August 11, 74 institutions in total have submitted application materials, all of which satisfied the basic application requirements
and been accepted. The book-entry T-bond underwriting syndicate should be established in line with the principle of openness, fairness
and impartiality and the survival of the fittest based on keeping overall stability of the members. There may not be more than 60
members, of which the Class A members may not more than 20. Upon the consultation of the China Banking Regulatory Commission and
China Insurance Regulatory Commission, jointly with the Peoples’ Bank of China and China Securities Regulatory Commission, the Ministry
of Finance determined the following establishment plan:

1.

You may not take the applicant institutions into consideration which were members of the book-entry T-bond syndicate for the year
of 2004 and of which the underwriting volume of T-bond for the whole year of 2005 is less than 1 billion Yuan.. According to this
requirement, 5 members of the original book-entry T-bond underwriting syndicate are not members of this underwriting syndicate any
more.

2.

New applicant institutions, of which the underwriting volume of T-bonds for the whole year of 2005 (in accordance with the figure
verified by the Ministry of Finance) is more than 4 billion Yuan, should be included. According to this requirement, 6 new applicant
institutions are accepted as members of this underwriting syndicate.

3.

In case of the new applicant foreign-funded banks, because the Regulation on the Administration of Foreign-funded Financial Institutions
is being amended, no new foreign-funded bank is accepted as the member of this T-bond underwriting syndicate.

4.

The examination of the qualifications of Class A members is on the condition that the member should rank among the top 25 in the comprehensive
evaluation of the book-entry bond business in 2005. Other applicants applying for the qualifications of Class A members are regarded
as applicants for qualifications of Class B members.

It is hereby announced that, according to the aforesaid establishment plan, the Name List of the Members of the Book-entry T-Bond
Underwriting Syndicate (attached) was determined, and it is hereby promulgated.

Appendix: Name List of Members of the Book-entry T-Bond Underwriting Syndicate

The Ministry of Finance

The People’s Bank of China

The China Securities Regulatory Commission

September 29, 2006




Appendix

￿￿

Appendix: 


Name List of Members of the Book-entry T-Bond Underwriting Syndicate

￿￿

Sequential No.

Code

Institution Name

Sequential No.

Code

Institution Name

Members of Class A

 

 

 

 

 

1

1001

Industrial and Commercial Bank of China Company Limited

31

1055

Changsha Commercial
Bank

2

1002

Agriculture Bank of
China

32

1062

Wuxi Commercial Bank
Ltd.

3

1003

Bank of China Co., Ltd.

33

1092

Zibo Commercial Bank

4

1004

China Construction
Bank Corporation

34

1095

Luoyang Commercial
Bank

5

1005

Bank of Communications Co.,
Ltd.

35

1106

Dongguan Commercial
Bank

6

1006

China Citic Bank

36

1107

Ningbo Yinzhou Rural Cooperative
Bank

7

1009

Hua Xia Bank Co.,
Ltd.

37

1108

Shanghai Branch of Hong Kong and Shanghai Banking
Corporation Limited

8

1014

China Minsheng Banking Corp., Ltd.

38

1109

China Zheshang Bank
Co., Ltd.

9

1015

Beijing Bank

39

2001

China Citic Jiantou Securities
Co., Ltd.

10

1016

Shanghai Bank

40

2005

Haitong Securities Co., Ltd.

11

1017

Nanjing Commercial
Bank

41

2006

Shanghai Securities
Co., Ltd.

12

2000

China Galaxy Securities Co., Ltd.

42

2009

Guangfa
Securities Co., Ltd.

13

2003

Guotai Junan Securities Co., Ltd.

43

2012

Shenyin & Wanguo Securities Co., Ltd.

14

2047

Citic Securities Co.,
Ltd.

44

2017

Bohai Securities Co.,
Ltd.

15

2072

BOC International (China) Limited

45

2021

Changjiang Securities Co.,
Ltd.

16

2078

Guohai Securities Co.,
Ltd.

46

2024

Huaxi Securities Co.,
Ltd.

17

4001

China Life Insurance
(Group) Company

47

2041

Ping An Securities
Co., Ltd.

Members of Class B

48

2048

Everbright Securities Co., Ltd.

18

1007

China Everbright Bank

49

2049

Guosenxin Securities Co., Ltd.

19

1010

Shanghai Pudong
Development Bank

50

2050

China Merchants
Securities Co., Ltd.

20

1011

Industrial Bank Co., Ltd.

51

2057

Orient Securities Company Limited

21

1012

China Merchants Bank Co., Ltd.

52

2059

China International Capital Corporation Limited.

22

1013

Shengzhen Development
Bank

53

4003

Huatai Property
Insurance Co., Ltd.

23

1020

Guangdong Development
Bank Co., Ltd.

54

4004

PICC Holdings Company

24

1021

Tianjin Commercial
Bank

55

4005

China Ping An Life
Insurance Co., Ltd.

25

1022

Shijiazhuang
Commercial Bank

56

5003

Changshu Rural
Commercial Bank

26

1023

Hangzhou Commercial
Bank Co., Ltd.

57

5011

Beijing Rural
Commercial Bank

27

1030

Xi’an Commercial Bank

58

5014

Shanghai Rural
Commercial Bank

28

1034

Kunming Commercial
Bank

Special Members

29

1037

Ningbo Commercial
Bank

59

5008

China Postal Savings and Remittance Bureau

30

1041

Huishang Bank

60

6036

National Council for Social Security Funds




CIRCULAR OF MINISTRY OF COMMERCE ON IMPLEMENTING THE PROJECT OF ENCOURAGING INVESTMENT IN CENTRAL-WESTERN REGION

Circular of Ministry of Commerce on Implementing “the Project of Encouraging Investment in Central-Western Region”

Shang Zi Fa [2006] No. 530
September 30, 2006

The competent departments of commerce in all provinces, autonomous regions, municipalities directly under the Central Government,
cities specifically designated in the state plan and Xinjiang Production and Construction Corps, state-level economic and technological
development zones, Haicang Taiwan Businessmen Investment Zone of Xiamen, Jinqiao Export-Oriented Processing Zone of Shanghai, Yangpu
Economic Development Zone of Hainan, Daxie Development Zone and Suzhou Indutrial Park of Ningbo:

For the purpose of implementing the strategic plan of the CPC Central Committee and the State Council for balanced development among
different regions and promoting the gradient transfer of international and eastern China open industries to the Central-Western region,
the Ministry of Commerce decides to implement “the Project of Encouraging Investment in Central-Western Region”.

The main tasks of “the Project of Encouraging Investment in Central-Western Region” are: to take effective measures to support the
geographically preponderant cities in the Central-Western region to create conditions for the gradient transfer of processing trade
from Eastern China; on the basis of state-level economic and technological development zones and advanced provincial ones in Eastern
China as well as in the Central-Western Region, to enhance the mutually beneficial cooperation, promote the industrial optimization
and upgrading of the East and support the provincial development zones in Central-Western Region to undertake the gradient transfer
of international and eastern China open industries; to strengthen the cooperation for promoting investment among the eastern, central
and western regions and give full play to the role of the state-level economic and technological development zones as demonstrator,
radiator and driver in the process of the industrial transfer.

The specific policies and measures of “the Project of Encouraging Investment in Central-Western Region” are as follows:

I.

Support the State-Level Economic and Technological Development Zones in Central-Western Region to enhance the infrastructure construction.

1.

The central government will continue to provide financial subsidies to the infrastructure projects in the state-level economic and
technological development zones, enlarge the scale of financial subsidies on the basis of the 2005 figure and include the development
of distribution facilities, public information platform of distribution, monitoring facilities for export-oriented processing and
online monitoring system of administration of processing trading into the scope of subsidizing interest payment of infrastructure
loans.

2.

Provide policy-based loans for the infrastructure construction of state-level economic and technological development zones in the
Central-Western region and some provincial development zones. China Development Bank will cooperate with Ministry of Commerce in
granting policy-based loans of 15 billion yuan respectively for the infrastructure construction, development planning, environment
improvement, energy conservation and key topic research of the state-level economic and technological development zones in the Central-Western
region and some provincial development zones with good potential and distinctive geographical advantage.

II.

Support “the Project of Encouraging Investment in Central-Western Region” by Special Fund for Foreign Trade Promoting

Include “the Project of Encouraging Investment in Central-Western Region” into the scope of National Foreign Trade Development Foundation
and enlarge the scale of special fund for foreign trade promoting in the Central-Western region correspondingly. Encourage the competent
departments of commerce in the Central-Western region to use the special fund for foreign trade promoting and that for international
market development of the small and medium-sized enterprises and enhance the support for “the Project of Encouraging Investment in
Central-Western Region”.

III.

Carry out Personnel Training for the Gradient Transfer of Industries of the Central-Western Region

1.

Support the state-level economic and technological development zones in the Central-Western region to annually train about 100 thousand
qualified technicians (50000 ones for Central China and Western China respectively), in accordance with the Interim Measures for
the Administration of Special Fund of Business Personnel Training (Shang Cai Fa [2006] No.281) distributed by Ministry of Commerce
and Ministry of Finance and based on the actual needs of the reception of gradient transfer of industries in the Central-Western
region. State-level economic and technological development zones in the Central-Western region shall work out annual technician training
plans according to the practical needs, and those which meet the requirements of national financial subsidies, will be subsidized.

2.

For the purpose of strengthening the cooperation among the eastern, central and western regions, the Ministry of Commerce will organize
the state-level economic and technological development zones in Eastern China to train management personnel and professionals for
those in the Central-Western region, as well as for some export-oriented processing zones and provincial development zones, and provide
financial support for the training, which will involve administration of state-owned assets, social security fund management, finance
and taxation management, investment attraction, land planning, environment protection, energy conservation and the development and
management of the service industry, etc.

3.

The Ministry of Commerce will organize various business personnel training courses and train talents that are much needed in the Central-Western
region.

IV.

Make the Central China Trade and Investment Expo a Success

The relevant ministries and commissions including the Ministry of Commerce will enhance cooperation with the six provinces in Central
China, i.e. Shanxi Province, Henan Province, Anhui Province, Hubei Province, Hunan Province and Jiangxi Province, and, by accentuating
their distinctive features, strengthen investment attraction, jointly build a cooperation platform of investment and trade for “the
Project of Encouraging Investment in Central-Western Region” and make it a grand gathering of displaying the investment environment
of the six provinces, promoting the gradient transfer of industries, expanding domestic and foreign trade and cultivating tourism
as the pillar industry.

V.

Carry out Various Investment Attraction Activities and Promote the Gradient Transfer of Industries

1.

Make full use of the bilateral and multilateral investment promotion mechanism and create more international exchanges of the Central-Western
region; promote the cooperation of the investment attraction organizations among the eastern, central and western regions and support
them to jointly carry out various investment attraction activities.

2.

Promote the state-level economic and technological development zones of the eastern, central and western regions to sign contracts
of gradient transfer of industries for investment promoting and of industrial parks for mutual benefit and cooperation and take various
measures to facilitate their implementation; provide financial support for the investment attraction activities and overseas publicity
work of the Central-Western region in Eastern China, which are organized by China Council for International Investment Promotion
and Investment Promotion Agency of Ministry of Commerce.

3.

Build a public information service platform of investment promoting for the “Project of Encouraging Investment in Central-Western
Region” to provide information service for the interactive cooperation among the eastern, central and western regions.

VI.

Promote Cooperation among the Eastern, Central and Western Regions and Build a Fast Channel of Distribution for the “Project of Encouraging
Investment in Central-Western Region”

1.

Support the Central-Western region to improve port infrastructure and complete the construction of e-port and promote the optimized
allocation of port resources; encourage coastal cities including Shanghai, Guangzhou, Xiamen and Tianjin to strengthen cooperation
in customs clearing through EDI.

2.

Take effective measures to promote the cooperation between the six provinces in Central China and economic development zones in Yangtze
River Delta, Pearl River Delta, Pan-Bohai Region and Southern Fujian, build fast channels of distribution, expedite customs clearance
and promote the construction of modern distribution system that connects east and west, north and south with a view to giving full
scope to the central status of Central China in transportation and distribution.

VII.

Elevate the Capacity of the Central-Western region of Developing High-End Service Industry

Support the Central-Western region to create conditions to accept the offshore outsourcing business of multinational corporations.
Establish service outsourcing bases in cities in the Central-Western region which meet the requirements of outsourcing.

VIII.

Promote the Central-Western Region to Undertake Overseas Contracted Projects and Labour Service Cooperation

1.

Combine the advantage of East China in developing international market and that of the Central-Western region in human resources and
promote cooperation between the Eastern and Central-Western regions in international labour service cooperation and overseas project
contracting.

2.

Encourage the establishment of labour export bases in the central-western areas which are rich in human resources and provide guidance
and financial support for the training of the exported labour.

IX.

Support Energy Conservation in the Central-Western Region

Conduct pilot work of building renewable resource recycling system in key cities of the six provinces in Central China and some western
provinces and, in accordance with relevant regulations, provide financial support for the state-level economic and technological
development zones in the Central-Western region.

X.

Strengthen the free flow of goods and trade in the countryside of the Central-Western region and its informationalization and promote
the building of New Socialist Countryside in the Central-Western region.

1.

Take the tasks as follows in the Central-Western region as priority: to establish countryside business information service centre,
employ part-time township business information assistant, cultivate the ability of core households in the countryside to apply basic
business information and establish business information service system of farm and sideline produce market.

2.

In terms of building and transforming national and interregional wholesale farm produce market and cultivating large enterprises of
farm produce distribution, adopt a policy favourable to the Central-Western region, moderately relax the control of market access,
increase the number of pilot markets and enterprises and raise the standards of financial support.

 
Ministry of Commerce
2006-09-30

 




CIRCULAR OF THE MINISTRY OF FINANCE ON PRINTING AND DISTRIBUTING OF FINAL FINANCIAL AND ACCOUNTING STATEMENTS OF ENTERPRISES ABROAD FOR THE YEAR 2006

Circular of the Ministry of Finance on Printing and Distributing of Final Financial and Accounting Statements of Enterprises Abroad
for the Year 2006

Cai Qi [2006] No.341

Relevant departments under the Central Committee of the CPC, relevant ministries and commissions of and relevant institutions directly
under the State Council, General Office of the Standing Committee of National People’s Congress, General Office of the CPPCC, Higher
People’s Courts, Higher People’s Procuratorates, relevant mass organizations, Xinjiang Production and Construction Corps, departments
(bureaus) of the public finance of all provinces, autonomous regions, municipalities directly under the Central Government and cities
specifically designated in the state plan, and relevant enterprises directly under the Central Government:

For the purpose of ensuring correct formulation of accounting statements of enterprises abroad for the year 2006 and keeping breast
in a timely manner of the financial conditions and operating results of state-owned enterprises (administrative organs) abroad, the
Ministry of Finance hereby prints and distributes the Final Financial and Accounting Statements of Enterprises Abroad for the Year
2006 to you all, and related matters are notified as follows:

I.

This set of statements shall apply to state-owned enterprise groups abroad invested and established outside the territory of the People’s
Republic of China or in Hong Kong and Macao Special Administrative Regions, domestic investment entities that have established enterprises
abroad or administrative organs abroad outside the territory of China or in Hong Kong and Macao Special Administrative Regions and
enterprises abroad directly invested and controlled by the domestic investment entities as mentioned above.

The state-owned enterprise groups abroad refer to China Merchant Group Co., Ltd Hong Kong, China Travel Service (Holdings) Hong Kong
Limited, China Resources (Holdings) Co., Ltd, Macao Nam Kwong (Group) Company Limited and relevant local enterprise groups abroad.

Finance and insurance enterprises abroad are not within the scope of filling-in of this set of statements prescribed in the Circular
herein.

II.

This set of statements shall be submitted to a higher body by the state-owned enterprise groups abroad and domestic investment entities
after consolidation or collection of all the accounting statements and materials of enterprises abroad. All state-owned enterprise
groups abroad and domestic investment entities shall, in accordance with the requirements as prescribed in this Circular, carry out
in a serious manner the arrangement and organization of accounting statements of their subordinate enterprises abroad.

III.

The statements of enterprises abroad for the year 2006 of all state-owned enterprise groups abroad and domestic investment entities
shall be filled in on the basis of final accounting results and relevant documents on December 31, 2006. In addition, the work of
typing, examination and approval, and collection shall be done in a serious manner so as to ensure the authenticity, completeness
and legitimacy of the data.

IV.

The Final Financial and Accounting Statements of Enterprises Abroad for the Year 2006 shall be filled in and typed separately for
each enterprise with U.S dollars as the unit of amount. Where other foreign currencies are to be converted into U.S. dollars, the
middle price of the exchange rates of the functional currency declared by the local bank thereabout on December 31, 2006 against
U.S dollars shall be complied with.

V.

This set of statements shall serve as the uniform format of final accounting statements submitted to competent financial authorities
by enterprises abroad. Departments (bureaus) of the public finance of all provinces, autonomous regions, municipalities directly
under the Central Government and cities specially designated in the state plan, departments (entities) directly under the Central
Government and relevant enterprises directly under the Central Government shall, on the basis of errorless examination and verification
of the data of statements of enterprises abroad under their jurisdiction, submit one copy of the following materials to the Enterprise
Department of the Ministry of Finance before July 31, 2007. Enterprises directly under the Central Government shall, while submitting
this set of statements to the Ministry of Finance, submit another copy to the State-owned Assets Supervision and Administration Commission
of the State Council. The specific contents to be submitted are listed as follows:

1.

Collective Accounting Statement (with “1000 U.S. dollars” as the unit of amount). It shall be bound in order of the statement cover,
the tree derivation of enterprises within the scope of compilation (not required of local enterprises), the main form, the attached
table, the table of basic conditions of enterprises abroad, the analytical statement of changes of the number of enterprises within
the scope of compilation. Signature and official seal shall be essential herein.

2.

Notes to the Accounting Statements. See Appendix 3 for details, concrete contents and requirements thereof.

3.

Directions of Financial Conditions, which mainly include the following contents:

(1)

The scope of consolidation or collection of accounting statements of enterprises abroad, the changes of the number of enterprises
in the year 2006 and the causes thereof;

(2)

The basic conditions of production and operation of enterprises abroad;

(3)

The realization and distribution of profits;

(4)

The increase and decrease and turnover of capital;

(5)

Brief analysis of the assets quality of enterprise abroad, such as analysis of the age of accounts receivable and analysis of income
from investment.

(6)

Significant financial transactions of enterprises abroad such as heavy losses of assets, the tendering of external guarantee, transactions
involving unsettled lawsuits and arbitration, mortgage of property and risk businesses beyond the authorized scope of business.

(7)

The tax policy and adjustment of tax payment of the country (region) where the enterprise abroad locates, and

(8)

Other transactions that have significant influences on the financial conditions, operational results and cash flow of the enterprise
as well as other matters that need elaboration and reflection.

4.

Soft disks of collective data and separate data for each enterprise (with U.S. dollar as the unit of amount).

VI.

The software of data processing of the Final Financial and Accounting Statements of Enterprises Abroad for the Year 2006 shall be
separately distributed later.

All entities and regions, where any question emerges in the process of the formulation and submission of the statements, shall contact
the Enterprise Department of the Ministry of Finance in a timely manner.

Appendix:

(1)

Final Financial and Accounting Statements of Enterprises Abroad for the Year 2006 (Omitted)

(2)

Descriptions to the Formulation of Final Financial and Accounting Statements of Enterprises Abroad for the Year 2006 (Omitted)

(3)

Synopsis of the Notes to the Accounting Statements (Omitted)

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

September 30, 2006



 
The Ministry of Finance
2006-09-30

 







CIRCULAR OF THE STANDARDIZATION ADMINISTRATION OF CHINA ON THE RELEVANT ISSUES CONCERNING THE IMPLEMENTATION OF THE TWO NATIONAL STANDARDS OF GB317-2006 WHITE SUGAR, ETC.

Circular of the Standardization Administration of China on the Relevant Issues concerning the Implementation of the Two National Standards
of GB317-2006 White Sugar, etc.

Guo Biao Wei Nong Qing [2006] No.71

The related units:

The national standards of GB317-2006 White Granulated Sugar andGB15108-2006 Crude Sugar have been issued on March 31, 2006, and shall
be carried out as of October 1, 2006. And a circular is hereby given on the implementation of the two standards as follows:

1.

As of October 1, 2006, manufacturing enterprises shall strictly carry out the national standards of GB317-2006 White Granulated Sugar
and GB15108-2006 Crude Sugar.

2.

Where the white granulated sugar and crude sugar produced before October 1, 2006 is within the quality guarantee period, shall be
hereabout carried out in accordance with the national standards of GB317-1998 White Granulated Sugar and GB/T 15108-1994 Crude Sugar.

Standardization Administration of China

September 30, 2006



 
Standardization Administration of China
2006-09-30

 







SUPPLEMENTARY CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON IMPLEMENTING RECORD-KEEPING ADMINISTRATION SYSTEM OF RELEVANT DOCUMENTS FOR TAX REFUND (EXEMPTION) ON EXPORTED GOODS

Supplementary Circular of the State Administration of Taxation on Implementing Record-keeping Administration System of Relevant Documents
for Tax Refund (Exemption) on Exported Goods

Guo Shui Han [2006] No. 904

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

In response to the problems reflected after the release of (Interim) Circular of the State Administration of Taxation on Implementing
Record-Keeping Administration System of Relevant Documents for Tax Refund (Exemption) on Exported Goods (Guo Shui Fa [2005] No. 199,
hereinafter referred to as the Circular), after research, a supplementary circular is hereby given as follows:

1.

Documents to be put on file as mentioned in Article 1 of the Circular, mainly refer to documents prescribed in the Contract Law of
the People’s Republic of China or documents stipulated by competent authorities on export trade. Considering that names of documents
to be put on file of some enterprises may be not fully consistent with that stipulated in the Circular, therefore, the appendix to
the Circular, Descriptions to Recording-Keeping of Relevant Documents for Tax Refund (Exemption) on Exported Goods has given a description
of the implications, functions, effects and so on and so forth of relevant documents to be put on file, so that record-keeping administration
in all localities may be carried out in accordance with the principles thereof. Where export enterprises fail to submit documents
to be put on file as is stipulated in the Circular, documents of similar contents or effects shall be provided as documents to be
put on file. Nonetheless, export enterprises that are to put documents on file for the first time shall present grounds in a written
way and furnish formalities of relevant documents to competent tax authorities before they commit record-keeping. Bureaus of State
Taxation in all provinces, autonomous regions, municipalities directly under the Central Government and cities specially designated
in the State plan may also formulate, in light of de facto local conditions, specific provisions on administration of documents to
be put on file in accordance with the rules and principles prescribed in the Circular.

2.

The annex to the Circular, Descriptions to Recording-Keeping of Relevant Documents for Tax Refund (Exemption) on Exported Goods requires
that the “shipping orders of exported goods” have signatures of the Customs. Considering that it is difficult for export enterprises
to secure “shipping orders of exported goods” signed by the Customs, in practical work, provided the “shipping orders of exported
goods” to be put on records of export enterprises are in line with the implications of the Circular, signatures by the Customs shall
not be a prerequisite.

3.

Where documents to be put on file of export enterprises are in the form of electronic data or paperless data, record-keeping can be
taken in two methods:

(1)

Where paperless contracts such as electronic contracts and parol contracts instead of purchase and sale contracts in written form
are concluded by export enterprises, provided they are in accordance with the provisions of the Contract Law of the People’s Republic
of China, electronic contracts shall be printed by export enterprises, parol contracts shall be recorded in written form, be signed
by the handling person to indicate consistency with the facts and be affixed with official seals of enterprises for record.

As for record-keeping of other kinds of documents, in case export enterprises fail to secure paper documents or enterprise self-made
electronic documents on account of the adoption of paperless administration by competent state administrative authorities, export
enterprises may print pertinent electronic data into paper documents, affix them with official seals of enterprises and sign to indicate
the consistency of the printed documents with the original electronic data.

(2)

Aside from parol contracts, as for electronic purchase and sale contracts concluded by export enterprises, documents under paperless
administration by competent state administrative authorities and enterprise self-made electronic documents, export enterprises may
carry out electronic documents record-keeping administration upon application in written form which must be approved by competent
tax authorities, namely, export enterprises may put relevant documents on file in form of electronic documents. Export enterprises
shall guarantee the authenticity of electronic documents on file, back up relevant electronic data in a regular way and, when tax
authorities take documents to be put on file for inspection in accordance with rules and regulations, shall, in response to the requirements
of the said authorities, provide electronic data or paper documents, that is, printed electronic documents affixed with official
seals of enterprises.

4.

As regards businesses of special tax refund policies without involving export of goods, tax refund of the domestic equipment purchases
of enterprises with foreign investment, tax refund of bid-wining electromechanical products, tax refund of power and gas in export
processing zone, for instance, record-keeping administration system of documents shall not be implemented temporarily.

5.

Where documents to be put on file are incomplete after the release of the Circular, export enterprises shall make up for it in accordance
with the provisions of the supplementary circular herein before November 30, 2006.

State Administration of Taxation

September 30, 2006



 
State Administration of Taxation
2006-09-30

 







SUPPLEMENTARY CIRCULAR OF SHENZHEN STOCK EXCHANGE CONCERNING THE MATTERS ABOUT THE EQUITY DISTRIBUTION OF LISTED COMPANIES IN THE RULES OF SHENZHEN STOCK EXCHANGE FOR THE LISTING OF STOCKS

Supplementary Circular of Shenzhen Stock Exchange Concerning the Matters about the Equity Distribution of Listed Companies in the
Rules of Shenzhen Stock Exchange for the Listing of Stocks

Each listed company,

For the purpose of regulating the suspension or termination of the listing of stocks of listed companies and clarifying the explicit
requirements for the equity distribution of listed companies, relevant issues are hereby announced concerning the equity distribution
of listed companies as described in Subparagraph (4) of Article 14 .1.1 and Subparagraph (10) of Article 14 .3.1 in the Rules of
Shenzhen Stock Exchange for the Listing of Stocks (hereinafter referred to as the Rules for the Listing of Stocks) in accordance
with Article 19 .2 of the Rules for the Listing of Stocks:

1.

The circumstance that a listed company fails to meet the listing requirements any more due to alterations of equity distribution means
that: the shares held by the general public are not more than 25 percent of the total shares of the company; or are not more than
10 percent of the total shares of the company while the total stock capital of the company exceeds RMB 0.4 billion.

2.

The general public does not include:

(1)

a shareholder that holds 10 percent or more shares of a listed company as well as its coordinated actors; and

(2)

directors, supervisors, senior mangers of the listed company, as well as the related parties thereof.

3.

If a listed company has alterations of the equity distribution and then it does not satisfy the listing requirements any more for
20 successive trading days, the listing and trading of its shares shall be suspended by this Exchange. If the said company fails
to meet the listing requirements within 12 months as of the date when the listing and trading of its shares is suspended by this
Exchange, the listing and trading of its shares will be terminated by this Exchange. The said company can bring forward rectification
plans within the aforesaid period and resume the listing and trading of its shares after reporting to this Exchange for approval
so as to meet the listing requirements, nevertheless, a warning of delisting risk for the trading of its shares will be given. The
related operational procedures shall be governed by the related provisions in the Rules for the Listing of Stocks.

Please abide hereby.

Shenzhen Stock Exchange

August 30, 2006



 
Shenzhen Stock Exchange
2006-08-30

 







CIRCULAR OF THE STATE COUNCIL ON STRENGTHENING LAND CONTROL

Circular of the State Council on Strengthening Land Control

Guo Fa [2006] No. 31

The people’s governments of all provinces, autonomous regions and municipalities directly under the Central Government and all the
ministries and commissions and institutions directly under the State Council,

The CPC Central Committee and the State Council pay great attention to the land administration and control. Such aspects as strict
law enforcement of land, intensification of the planning administration, guaranty of the peasants’ rights and interests, promotion
of intensive utilization of land and improvement of the responsibility bylaws have been comprehensively stipulated in the Decision
of the State Council on Furthering the Reform and Rigidly Intensifying the Land Administration (Guo Fa [2004] No. 28), which was
issued in 2004. All the localities and departments have adopted the related measures for effective implementation and made some achievements
as well. However, some new trends and problems arise in land administration, especially the land control, namely, the overgrowth
of the aggregation of construction land, the over-expansion of low-cost industrial land, illegal or irregular use of land, and reckless
occupation of useable farmland are hard to be banned despite every effort, so the land restriction remains an arduous work. For the
purpose of further implementing the concept of scientific development and ensuring the sustainable development of economy and society,
more rigid measures for administration shall be adopted to enhance the land control earnestly. Therefore, related issues are hereby
notified as follows:

1.

Further Specifying the Responsibility of Land Administration and Protection of Useable Farmland Protection

The principals of the local people’s governments at all levels shall be wholly responsible for the reservation amount of useable farmland,
protection area of basic farmland, overall planning of land use and annual plan of implementation within their administration localities.
The controlling indicators of new construction land use (including the occupied agricultural land and undeveloped land) shall be
incorporated into the annul plan of land use and the an annual plan examination of land use, land administration and object examination
of the responsibility of useable farmland protection shall be based on the actual reservation amount of useable farmland and the
area of new construction land. Where there is any actual land use in excess of the planned quota in the current year, the planned
quota of the following year shall be deducted correspondingly. The Ministry of Land and Resources shall strengthen the examination
of actual construction land use and land expropriation.

The mode of examination and approval of the land used for urban construction shall be adjusted subject to the principle of consistency
between power and responsibilities. Within the scope of the land used for urban construction as determined in an overall plan of
land use, the change of agricultural land use and land expropriation shall be changed from examined and approved in batches by the
State Council to the annual submission after summarized by the people’s government at the provincial level, which shall, upon the
examination and approval of the Ministry of Land and Resources as well as the State Council, be carried out specifically by the people’s
government at the provincial level, and then an implementation scheme shall be submitted to the Ministry of Land and Resources for
filing.

The accountability system shall be implemented vigorously. In case of any serious consequence resulted from law-breaking or rule-breaking
land use within any administrative region, if the related organ fails to prevent the aforesaid problems or fails to investigate and
deal with them, even has any concealment or hiding of such problems, the responsibilities of the related principal of the local people’s
government shall be investigated. The Ministry of Supervision and the Ministry of Land and Resources shall attach great importance
to perfect the measures for prosecuting into the responsibilities of those principals liable for any law-breaking or rule-breaking
land use.

2.

Earnestly Guaranteeing the Long-term Livelihood of the Rural Residents Whose Land Has Been Expropriated

The allocation of compensation for land expropriation shall be performed under the principles of ensuring the original living conditions
of the rural residents whose land has been expropriated and guaranteeing their long-term livelihood. All the localities shall seriously
implement the provisions of the Document (Guo Ban Fa [2006] No. 29) and do well the employment training as well as social security
of the rural residents whose land has been expropriated. The social security premiums of these rural residents shall be incorporated
into the expenses for compensation and relocation upon land expropriation subject to related provisions and the unbalanced part shall
be supplemented by the local people’s government by means of the incomes as generated from the paid use of state-owned land. No land
requisition may be approved in the absence of a full contribution of the social security premiums.

3.

Regulating the Administration of Revenue and Expenditures in Land Alienation

The total price of the alienation of the state-owned land use right shall be incorporated into the local budgets in full amount, and
then be turned over into the state treasury and be subject to the separate administration of revenue and expenditures. The total
price of land alienation must, in full amount, be firstly applied to pay the expenses for land compensation, relocation subsidies
and above-ground fixtures as well as the expenses for young seeds, expenses for housing demolition and subsidies for the unbalanced
part as to the social security premiums of related rural residents. The rest part shall be used for raising the proportion of the
expenses for agricultural land development and rural infrastructure construction, for the construction of renting affordable housing
and construction of the supporting facilities for the improvement of utilization functions of state-owned land.

4.

Adjusting the Related Policies for Taxes and Fees for Construction Land Use

To enhance the standards for paying the fees for compensated use of new construction land. The payment scope of the fees for compensated
use of new construction land shall be determined according to the area of construction land actually added. The fees for compensated
use of new construction land shall be used exclusively for the construction and protection of basic farmland, land sort-out and development
of the useable farmland. Any illegal deduction or defaulted payment of the fees for compensated use of new construction land shall
be checked and recovered within a time limit. In particular, any deducted or exempted or defaulted amount upon the distribution of
the Document (Guo Fa [2004] No. 28) shall be cleared up before the end of this year. If it fails to clear up within the time limit,
the related inspection and approval for land use shall be suspended. The Ministry of Finance shall, jointly with the Ministry of
Land and Resources, promptly formulate the paying standards for compensated use of new construction land and the specific measures
for proper adjustment, as well as further improve and perfect the administration of distribution and utilization of the fees for
compensated use of new construction land.

The Ministry of Finance and the State Administration of Taxation shall, jointly with the Ministry of Land and Resources as well as
the Office of Legitimate Affairs, promptly formulate the specific measures for improving the standards of collecting the taxes on
urban land use and on occupation of useable farmland. The departments of finance and taxation shall enhance the collection and administration
of taxes and rigidly control the tax deduction and exemption.

5.

Establishing a System for Uniformly Publicizing the Standards for Minimum Price for Industrial Land Alienation

The state shall uniformly formulate and publicize the minimum rates for industrial land alienation for all localities in accordance
with the grade of land as well as the policies for regional land use. The minimum rates for industrial land alienation shall not
be less than the sum of the cost of obtaining land, the cost of land development in the prior period and the related expenses as
collected in light of related provisions. The industrial land must be transferred by means of bid tendering, auction or hanging out
a shingle at a price not less than the minimum rates as publicized. Where any land is transferred at a price no more than the rates
for the industrial land alienation, or any subsidy or refund is given in any form, within the range of illegally transferring the
state-owned land use right, for which the person concerned shall be investigated of legal liabilities subject to related laws.

6.

Prohibiting any Unauthorized Transition of Agricultural Land into Construction Land

The transition of agricultural land into construction land, must conform to the overall planning of land use, overall urban planning,
planning of villages and towns, and must be included into the annual plan of land use and go through the formalities for examination
and approval of a transition of agricultural land use according to related laws. Using agricultural land as collectively owned by
rural residents to carry out any non-agricultural construction by way of lease instead of expropriation or expanding the scale of
construction land without authorization shall be prohibited. The circulation of the use right of construction land under a collective
ownership of rural residents must be consistent with the planning and be strictly limited within the range of construction land as
legally obtained. If it fails to go through the formalities for inspection and approval of a transition of agricultural land, or
any functionary of the government organ approves any construction land by way of lease instead of expropriation, it is an illegal
distribution of land. Where any entity or individual unlawfully occupies any land for construction by way of lease instead of expropriation,
it is an illegal occupation of land, for which the person concerned shall be investigated of legal liabilities subject to related
laws.

7.

Strengthening the Surveillance and Examination of Land Administration

The government organs of land surveillance shall sincerely perform its functions and duties as distributed by the State Council and
strengthen the surveillance and examination of land administration by the local people’s government. With respect to any law-breaking
or rule-breaking problem found in the surveillance and examination, related opinions on correction or rectification shall be timely
brought forward. In case any correction or rectification fails to be exerted to a full extent, correction and rectification shall
be ordered within a time limit in accordance with related provisions. During the period of correction and rectification, the transition
of agricultural land and land expropriation in this region shall be suspended.

The administrative organs of land and resources as well as the personnel thereof shall rigidly carry out the related laws and regulations
as well as guidelines and policies for state land administration, perform administration subject to related laws and be responsible
for the genuineness and legality of land use. Where anyone neglects his duties and functions, abuses his official capacities, commits
irregularities for personal interests or fails to implement or comply with the related laws and regulations on land administration,
the liable principals and personnel shall be investigated of legal liabilities in accordance with related laws and regulations.

8.

Severely Punishing any Law-breaking or Rule-breaking Act of Land Use

If any functionary of the government organ illegally approves any expropriation or occupation of land or illegally alienation the
state-owned land use right at a low price, thereby breaking the criminal law, criminal liabilities shall be investigated. If it fails
to perform the state policies for land control, approves any quota-overstepping land use, fails to pay the fees for compensated use
of new construction land or other due taxes and fees within a time limit, fails to pay in full amount the fees for compensation and
relocation upon land expropriation within a time limit before conducting expropriation, or illegally changes the location of any
basic farmland by adjusting an overall planning of land use in order to avoid a report of occupying the basic farmland for construction
to the State Council for inspection and approval subject to related laws, the person concerned shall be investigated of administrative
liabilities.

The coordination mechanism of investigating into and punishing the illegal acts in any land case shall be improved and the strength
of investigating into and punishing any law-breaking or rule-breaking act of land use shall be enhanced. The Ministry of Supervision
shall, jointly with the Ministry of Land and Resources, conduct special actions emphasizing on investigation into and punishment
of any act of unlawful approval for land use, land use without any approval, over-use of land than what has been approved or illegal
alienation of state-owned land use right at a low price. Any major law-breaking or rule-breaking case of land use shall be disposed
publicly. If any crime is committed, it shall be transferred to the judicial organ for investigation of criminal liabilities.

All the localities and departments shall, taking Deng Xiaoping’s theory and the important thoughts of Three Represents as our guide,
fully implement the concept of scientific development, completely understand the importance of applying the strictest bylaws of land
administration and closely follow and resolutely implement all the measures of the Central Government for strengthening the land
control. All the localities shall perform this Circular while making an overall self-examination on the land administration and use
since the implementation of the Document (Guo Fa [2004] No. 28) and seriously punish any law-breaking or rule-breaking act as checked
out. The National Development and Reform Commission, the Ministry of Supervision, the Ministry of Finance, the Ministry of Labor
and Social Security, the Ministry of Land and Resources, the Ministry of Construction, the Ministry of Agriculture, the People’s
Bank of China, the State Administration of Taxation, the Statistics Bureau and the Office of Legislate Affairs, etc. shall go about
their respective terms of references, coordinate with each other closely, formulate the related supporting documents for the implementation
of this Circular and jointly improve the land control. The Ministry of Land and Resources shall, jointly with the Ministry of Supervision
and other related departments, do a good job in the surveillance and examination of the implementation of this Circular. All the
localities and departments shall submit the implementation of this Circular to the State Council before the end of 2006.

The State Council

August 31, 2006



 
The State Council
2006-08-31

 







ANNOUNCEMENT NO.50, 2006 OF THE GENERAL ADMINISTRATION OF CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA

Announcement No.50, 2006 of the General Administration of Customs of the People’s Republic of China

[2006] No.50

In accordance with the decision, the Customs Tariffs Committee imposed antidumping duty on imported Phenols from Japan, ROK, US and
Taiwan region of China, and the General Administration of Customs issued Announcement No. 3, 2004 therefor. In December, 2005, the
Ministry of Commerce decided to investigate the antidumping duty measure imposed on imported Phenols from LG Petrochemical Co. Ltd
of POK, and the General Administration of Customs issued Announcement No. 60, 2005 therefor, which stipulated that the Customs shall
levy antidumping deposit on the imported Phenols from LG Petrochemical Co. Ltd of POK which applied for import. In accordance with
the investigation result of new exporter review, the Customs Tariffs Committee of the State Council decided to adjust the anti-dumping
duty rate of imported Phenol from LG Petrochemical Co., Ltd. Under Announcement No. 64, 2006 of the Ministry of Commerce, the relevant
matters in respect of the implementation of the Customs are hereby notified as follows:

1.

As from September 5, 2006, while applying for importing Phenol from LG Petrochemical Co., Ltd., the anti-dumping deposit money shall
not be imposed in accordance with regulations of Announcement No. 60, 2005 of the General Administration of Customs.

2.

As from September 5, 2006, while applying for importing Phenol from LG Petrochemical Co., Ltd., the anti-dumping duty rate shall be
adjusted from 16% to 0%. The exceeding part of the already paid anti-dumping deposit money could be returned by the local Customs
in 6 month as from September 5, 2006.

3.

The anti-dumping duties on imported Phenol from Japan, ROK, the U.S. and Taiwan region of China shall still follow Announcement No.
3, 2004 of the General Administration of Customs.

Appendix: Announcement No. 64, 2006 of Ministry of Commerce of PRC

General Administration of Customs of PRC

September 1, 2006



 
General Administration of Customs of PRC
2006-09-01

 







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...