LETTER OF MOLSS ON THE ISSUES RELATED TO HOLDING PROFESSIONAL QUALIFICATION CERTIFICATES BY FOREIGNERS FOR THEIR EMPLOYMENT IN CHINA

the Ministry of Labor and Social Security

Letter of MOLSS on the Issues related to Holding Professional Qualification Certificates by Foreigners for Their Employment in China

Lao She Ting Han [2005] No.323

The offices or bureaus of labor and social securities of all the provinces, autonomous regions, and municipalities directly under
the Central Government,

The Provisions on the Administration of Employment of Foreigners in China (Lao Bu Fa [1996] No.29) prescribes that any foreigner who
works in China shall have the professional skill and the corresponding work experiences as are needed for undertaking his/her job.
In 2000, the Ministry formulated and promulgated the Provisions on Recruiting Practicing Personnel of Technical Type of Work (Order
No.6 of the Ministry of Labor and Social Security) in accordance with the Labor Law and the Professional Education Law, which requires
all the personnel practicing the profession (type of work) as prescribed by the state shall have corresponding professional qualification
certificate. In accordance with the Provisions, any foreigner who works in China and practices the profession (type of work) as prescribed
by the state shall also have corresponding professional qualification certificate. We hereby make the following notice on relevant
issues concerning foreigners’ holding professional qualification certificates for their employment in China:

Since the Chinese government has not reached any agreement with any government of any other country on mutually recognizing professional
qualification certificate, foreigners who undertake the profession (type of work) as prescribed by the state shall have the Professional
Qualification Certificate of the People’s Republic of China in principle.

II.

Subject to the approval of the Ministry of Labor and Social Security, any foreigner who undertakes the profession (type of work) with
foreign characteristics in China, for example, western style cook, western style pastry-cook, and etc., may work or hold a post in
China upon the strength of the professional qualification certificate issued by the government of his/her own country or industry
association. The certificate shall be subject to the notarization of the notarial office of his/her own country, and the notarial
certificate shall be in Chinese or English.

III.

Foreigners are allowed to take the Professional Qualification Examination (only Chinese Examination Paper shall be provided) within
China, and all the localities shall provide corresponding services for their taking the examination.

General Office of the Ministry of Labor and Social Security

September 13, 2005

the Ministry of Labor and Social Security
2005-09-13

CIRCULAR OF CHINA SECURITIES REGULATORY COMMISSION ON RELEVANT ISSUES CONCERNING THE INVESTMENT OF MONEY MARKET FUNDS IN SHORT-TERM FINANCING BONDS

China Securities Regulatory Commission

Circular of China Securities Regulatory Commission on Relevant Issues Concerning the Investment of Money Market Funds in Short-term
Financing Bonds

All fund management companies and fund custodian banks,

With a view to further regulating the investment operation of money market funds and promoting the sound development of money market
funds, and in accordance with the Securities Investment Funds Law, the Measures for the Administration of the Operation of Securities
Investment Funds, the Interim Provisions on the Administration of Money Market Funds and other relevant laws and regulations, the
Circular on relevant issues concerning the investment of monetary market funds in short- term financing bonds is given as follows:

The credit rating of the short-term financing bonds as invested by money market funds shall not be lower than the following standards:

(1)

The short-term credit rating being Grade A-1 or the equivalent to Grade A-1 as assessed by a domestic credit rating institution;

(2)

For any short-term financing securities that have been exempted from credit rating according to the relevant provisions, the credit
rating and the follow-up rating of the relevant issuers for the latest 3 years shall meet any of the following conditions:

(a)

The long-term credit rating being Grade AAA or the equivalent to Grade AAA as assessed by a domestic credit rating institution;

(b)

The credit rating as assessed by an international credit rating institution being one-level lower than the China’s sovereign credit
rating (e.g. where the China’s sovereign credit rating is Grade A, the corresponding credit rating at one level lower is Grade BBB+).

Where an issuer has both domestic credit rating and international credit rating, the domestic credit rating shall prevail.

The proportion of investment of money market funds in short-term financing bonds and the short-term enterprise bonds issued by the
same company may not exceed 10% of the net value of fund assets in total. Where any fund investment fails to meet the said proportion
due to the factors that go beyond the control of a fund manager, such as market fluctuation and change of fund size, the relevant
fund manager shall complete the adjustment within 10 trading days.

During the period when any short-term financing bonds are held by the money market funds, where the credit rating downgrades and fails
to meet the relevant investment requirements, the said short-term bonds shall all be reduced within 20 trading days as of the release
of the relevant rating report.

The present Circular shall go into effect as of the day of promulgation.

China Securities Regulatory Commission

September 30, 2005

China Securities Regulatory Commission
2005-09-30

MINISTRY OF COMMERCE ANNOUNCEMENT NO. 62, 2005 ON NON STATE-RUN TRADE PERMISSIBLE IMPORT AMOUNT, DISTRIBUTION GIST AND APPLICATION PROCEDURE OF CRUDE OIL AND PRODUCT OIL

Ministry of Commerce

Ministry of Commerce Announcement No. 62, 2005 on Non State-run Trade Permissible Import Amount, Distribution Gist and Application
Procedure of Crude Oil and Product Oil

[2005] No. 62

In accordance with Commodity Import and Export Administrative Enactment of PRC and relevant commitment of China’s entry into WTO,
Non State-run Trade Permissible Import Amount, Distribution Gist and Application Procedure of Crude Oil and Product Oil is now announced.

All the qualified crude oil and product oil import units could apply to Import Administrative Organization of Important Industrial
Products or Import Supervision Organization of Foreign-invested Enterprises authorized by Ministry of Commerce, or could apply to
Ministry of Commerce directly.

The cognizance duration of Ministry of Commerce is from October 1, 2005 to October 31, 2005

Appendix :

Non State-run Trade Permissible Import Amount, Distribution Gist and Application Procedure of Crude Oil

Non State-run Trade Permissible Import Amount, Distribution Gist and Application Procedure of Product Oil

Ministry of Commerce

September 16, 2005

Ministry of Commerce
2005-09-16

MEASURES FOR THE ADMINISTRATION ON THE QUALIFICATION CONFIRMATION OF BID INVITATION AGENCIES FOR PROJECTS INVESTED BY THE CENTRAL GOVERNMENT

the National Development and Reform Commission

Order of the National Development and Reform Commission

N0.36

With a view to strengthening the qualification confirmation of bid invitation agencies for projects invested by the central government,
and regulating the bid invitation agency activities of projects invested by the central government, the Measures for the Administration
on the Qualification Confirmation of Bid Invitation Agencies for Projects Invested by the Central Government, which were specially
formulated according to the Bidding Law of the People’s Republic of China, the Administrative License Law of the People’s Republic
of China, the Decision of the State Council on the Reform of Investment Systems and the Letter of Confirmation on Projects Subject
to Administrative Examination and Approval Preserved by the National Development and Reform Commission, are promulgated hereby and
shall go into effect as of November 1, 2005.

Director General of the National Development and Reform Commission: Ma Kai

September 19, 2005

Measures for the Administration on the Qualification Confirmation of Bid Invitation Agencies for Projects Invested by the Central
Government

Chapter I General Provisions

Article 1

With a view to improving the benefit of government investment, regulating the acts of bid invitation and bidding on government investment
projects, advancing the service quality of bid invitation agencies and preventing corruption from the sources, the present Measures
are formulated according to the Bidding Law of the People’s Republic of China, the Administrative License Law of the People’s Republic
of China, the Decision of the State Council on the Reform of Investment Systems, the Letter of Confirmation on Projects subject to
Administrative Examination and Approval Preserved by the National Development and Reform Commission and other relevant laws and regulations.

Article 2

All the bid invitation agencies undertaking the bid invitation agency business for projects invested by the central government within
the territory of the People’s Republic of China shall undergo qualification confirmation according to the present Measures.

Article 3

The projects invested by the central government as mentioned in the present Measures shall refer to the fixed assets investment projects
totally or partly using the investment capital (including treasury bonds) within the central budget, special construction funds,
foreign loan capital and other central finance investment capital.

In the case of any project invested by the central government that uses sovereignty external debt, if any international financial
institution or the government of any loan country has requirements for the bid invitation and procurement, the requirements shall
be followed.

Article 4

The bid invitation agency business as mentioned in the present Measures shall include the undertaking of bid invitation for project
owners, management entities of professional projects, entities compiling the government investment plans upon the entrustment of
tenderees, as well as the bid invitation agency business in such aspects as the survey, feasibility study, design, equipment, materials,
construction, supervision and insurance of projects invested by the central government.

Article 5

The National Development and Reform Commission is the administrative department responsible for the qualification confirmation of
bid invitation agencies for projects invested by the central government, and shall, according to the Bidding Law and the relevant
regulations, make confirmation and supervision of the qualifications of bid invitation agencies.

Article 6

The bid invitation agency, which has obtained the qualification for an international bidding institution of electromechanical products
as approved by the Ministry of Commerce, may undertake international bidding agency business on electromechanical products of projects
invested by the central government.

For any procurement agency that undertakes the bid invitation on goods and services subject to government procurement according to
the Government Procurement Law, the measures for its qualification confirmation and administration shall be formulated by the relevant
departments separately, and the present Measures shall not apply.

Chapter II Qualification Application

Article 7

The qualifications of bid invitation agencies for projects invested by the central government are classified into Grade A and Grade
B.

Bid invitation agencies with Grade A qualification may undertake the bid invitation agency business for all the projects invested
by the central government.

Bid invitation agencies with Grade B qualification may only undertake the bid invitation agency business of the project invested by
the central government, total investment of which is not more than RMB 200 million Yuan.

Article 8

An institution that applies for the qualification as a bid invitation agency for projects invested by the central government shall
meet the following conditions:

Being a social intermediary organization legally established and having the qualification of an independent enterprise legal person;

Having no administrative subordination or other interest relationship with any administrative department or other state organ;

Having fixed place of business, and facilities and business conditions as needed for carrying out bid invitation agency business for
projects invested by the central government;

Having sound organizations and internal management rules and regulations;

Having corresponding expertise for compiling bid invitation documents and organizing bid assessment;

Having set up the bid assessment expert database at a certain scale;

The institution has not been subject to the punishment of suspension of the qualification or above by the relevant administrative
departments during the latest three years for violation of the Bidding Law and other relevant administration provisions;

The person in charge of the agency has not been subject to criminal penalties for violation of the Bidding Law and the relevant administration
provisions during the latest three years; and

Other conditions as provided for by the National Development and Reform Commission.

Article 9

An institution that applies for Grade A qualification of a bid invitation agency shall, apart from satisfying the conditions as prescribed
in Article 8 of the present Measures, meet the following conditions:

The registered capital is not less than RMB 8 million Yuan;

The professional bid invitation personnel shall be not less than 50;

Of the bid invitation professionals, the professionals who hold the intermediate professional post_title or above shall be not less than
70%;

The number of experts in the bid assessment expert database shall be more than 800;

It has undertaken bid invitation agency business for more than five years; and

The number of bid invitation agency projects undertaken during the latest five years shall be more than 300, and the winning bid amount
shall be more than RMB 5 billion Yuan accumulatively (based on the bid winning notice, the same hereinafter).

Article 10

Any institution that applies for Grade B qualification of a bid invitation agency shall, apart from satisfying the conditions as prescribed
in Article 8 of the present Measures, meet the following conditions:

The registered capital shall be not less than RMB 3 million Yuan;

The professional bid invitation personnel shall be not less than 30;

Of the bid invitation practitioners, the professionals who hold the intermediate professional post_title or above shall be not less than
60%;

The number of experts in the bid assessment expert database shall be more than 500;

It has undertaken bid invitation agency business for more than three years; and

The number of bid invitation agency projects undertaken by it during the latest 3 years shall be more than 100, and the winning bid
amount shall be more than RMB 1.5 billion Yuan accumulatively

Article 11

The bid invitation agency, which has undertaken bid invitation agency business for less than 3 years but meets the conditions as prescribed
in Article 8 and items (1), (2), (3) and (4) of Article 10 , may apply for the preliminary qualification of a bid invitation agency
for projects invested by the central government. After having obtained the preliminary qualification, it may undertake the bid invitation
agency business of projects invested by the central government, the total investment of which is not more than RMB 100 million Yuan.

Article 12

The National Development and Reform Commission shall carry out the work of qualification confirmation of bid invitation agencies for
projects invested by the central government periodically. The notice and requirements for the acceptance of relevant qualifications
and the format text of the application materials shall be announced beforehand to ensure that the applicant have sufficient time
to prepare the application materials.

Article 13

An institution, which applies for the qualification as a bid invitation agency for projects invested by the central government, shall
submit the following materials as required:

The application letter for the qualification as a bid invitation agency for projects invested by the central government;

The photocopy of the duplicate of the business license of the enterprise legal person (affixed with the seal of confirmation of the
original registration organ);

The articles of association of the company;

The form of conditions on the establishment of enterprise organizations;

The basic information on the enterprise personnel;

The bid invitation performance;

The bid winning notice on the applied bid invitation performance;

The name list of the personnel in bid assessment expert database; and

DETAILED RULES FOR APPLYING AND DISTRIBUTING IMPORT TARIFF QUOTA OF SUGAR

Ministry of Commerce

Announcement of the Ministry of Commerceof the People’s Republic of China

[2005] No. 64

Detailed Rules for Applying and Distributing Import Tariff Quota of Sugar were drawn up in accordance with Temporary Measures on Management
of Import Tariff Quota of Agricultural Products (Decree No. 4 2003 of Ministry of Commerce and National Development and Reform Commission),
and are hereby published.

Ministry of Commerce

September 26, 2005

Detailed Rules for Applying and Distributing Import Tariff Quota of Sugar

According to Temporary Measures on Management of Import Tariff Quota of Agricultural Products (Decree No. 4 2003 of Ministry of Commerce
and National Development and Reform Commission), detailed rules of sugar tariff quota quantity, application requirements and allocation
principles in 2006 are hereby published as follows:

The quantity of tariff quota for import of sugar in 2006 is 1.945 million ton, and 70 percent is state run trade.

The basic requirements of the applicants for sugar import tariff quota: registered in industrial and commercial administrations before
October 1, 2005 and passed the latest annual examination made by industrial and commercial administrations in accordance with rules.
No activities breaking the rules in import of sugar in customs, foreign exchange, industry and commerce, taxation and quality examination.
No activities that violate Temporary Measures on Management of Import Tariff Quota of Agricultural Products.

On the basis of satisfying above requirements, quota applicants should also qualify one of following requirements:

(1)

State run trade enterprise;

(2)

Central enterprise that has state reserve function;

(3)

The enterprise that has real achievements of sugar import in 2005;

(4)

Sugar producing enterprises that process raw sugar more than 600 ton (including 600 ton) everyday, have registered funds of more than
10 million yuan (including 10 million yuan), and yearly sales volume is more than 200 million yuan (including 200 million yuan);

(5)

The enterprises that take sugar as raw materials and are engaged in processing trade.

Tariff quota applicants should provide following materials:

(1)

Application report on import tariff quota of agricultural products;

(2)

Application Form for import tariff quota of agricultural products;

(3)

Copy of business license (duplicate) of enterprise corporation that pass the latest annual examination made by industrial and commercial
administrations in accordance with rules;

(4)

The enterprise’s 2004 annual audit report provided by qualified accountant firm or copy of “Registration Form of Ordinary Taxpayer
for 2004 Added Value Tax” submitted when handling 2004 tax annual examination.

The applicants that have real achievements of import should provide only above materials stipulated in 1 to 3. The enterprises that
make the application for the first time should provide all materials above. If the enterprises that make the application for the
first time is established for production after 2004, they should provide reply documents (reply documents to project recommendations)
to feasibility report on construction project made by competent authorities and project completion acceptance report.

Basic principles of distributing sugar import tariff quota is based on real import achievements, production ability, sales volume
of last year and other related commercial standard.

(1)

If the quantity of import tariff quota for allocation can satisfy the total quantity of the qualified applicants, tariff quota will
be distributed according to the quantity the applicants applied for.

(2)

If the quantity of import tariff quota for allocation can not satisfy the total quantity of the qualified applicants, the applicants
who have real import achievements may have priority to obtain equal-proportional quota that take the real import achievements of
last year as the base. To the applicants who have no real import achievements, The quantity of import tariff quota will be distributed
among them according to proportion mainly on the basis of the processing ability and sales volume. If the application quantity is
lower than the quantity allocated according to the proportion, the quantity is distributed according to application quantity.

2006 import tariff quota of sugar may be applied for from October 15 to 30, 2005. The applicant should submit the application to the
organs authorized by Ministry of Commerce in industrial and commercial registration area. Quota applicants may obtain the Application
Form for Import Tariff Quota of Agricultural Products from the organs authorized by Ministry of Commerce or download (copy) it from
the network of Ministry of Commerce: https://www.mofcom.gov.cn. (See Appendix 1).

The organs authorized by Ministry of Commerce is responsible for accepting and handling the application of the enterprises registered
in this area and submit the application of the enterprises that satisfy above requirements to Ministry of Commerce before November
30 2005, and report to National Development and Reform Commission at the same time.

Ministry of Commerce distributes License for Import Tariff Quota of Agricultural Products to final consumers through authorized organs
before January 1, 2006.

Appendix :

(1)

Application Form for Import Tariff Quota of Agricultural Products

(2)

Tax Items and Rate Schedule of Sugar Import in 2006

Ministry of Commerce
2005-09-26

NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON STRENGTHENING TAX REVENUE ADMINISTRATION IN COAL INDUSTRY

State Administration of Taxation

Notice of the State Administration of Taxation on Strengthening Tax Revenue Administration in Coal Industry

Guo Shui Fa [2005] No 153

To bureaus of state taxes and bureaus of local taxes of all provinces, autonomous regions, municipalities directly under the Central
Government, cities specifically designated in the state plan, and Yangzhou Taxation Training College:

Since last year, the State Administration of Taxation has discovered the pervasive nonstandard tax management and inefficient tax
revenue in coal industry by analyzing and studying special tax examination in the coal industry of some regions. In order to further
strengthen the governance of tax by law and ascertain the responsibility of tax revenue administration, the problems on strengthening
tax administration in coal industry is hereby given as follows:

To strengthen tax registration administration and solidify routine supervision. In accordance with the principle of common registration
and local administration, any unit or individual undertaking coal production or sale shall perform tax registration in the bureaus
of state taxes, bureau of local taxes (or both) hereof. For the unit or individual with complete procedure, tax registration shall
be handled. In case of the unit or individual with incomplete procedure yet having undertaken coal production, temporary tax registration
shall be handled. Tax authorities shall initiatively supervise and put in order the tax administration of coal enterprises and solidify
routine supervision upon branches of enterprises and small-sized coal enterprises.

Supervision upon the confirmation of common taxpayer shall be strengthened. Any one up to the standard of common taxpayer shall apply
for the confirmation of common VAT taxpayer and establish and perfect account book. Where those up to the standard of common taxpayer
fail to apply for confirmation procedure, the tax payable shall be accounted by VAT rate of sale amount in accordance with the provisions
of Article 33 in “Rules for the Implementation of the Interim Measures on Value-Added Tax of the People’s Republic China”, and neither
VAT output may be credit nor special invoice may be issued. Tax authorities shall analyze the performance of small- sized taxpayers
and make due publicity upon those enterprises in line with the prescribed conditions, conduct the examination and confirmation of
common taxpayer and subsequently equip them with tax control anti-falsification facilities.

To establish coordination mechanism so as to advance the share of information. All levels of tax authorities shall actively win the
support of local governments and establish coordination mechanism with such authorities as bureaus of state taxes, bureau of local
taxes, industry and commerce, safety production, price supervision by means of joint meeting and joint dispatch with related departments;
they shall acquire such information as handling of business license by industry and commerce authorities, safety manufacturing license
by safety production authorities, mining license by coal production and supervision authorities, resource depletion charges by coal
supervision authorities, and thereby examine and put in order tax registration of coal enterprises and establish the record of related
enterprises to avoid the negligence of tax collection and supervision.

To strictly implement tax administrator system and ascertain administrator’s responsibility. All levels of tax authorities shall strictly
implement “Tax Administrator System (For Trial Implementation)”(Guo Shui Fa[2005] No. 40), strengthen supervision and service hereon
and solidify the related routine inspection. The basic tax authorities shall gravely check the performance of coal industry in their
jurisdiction areas, tax administrators shall comprehend the characteristics of coal enterprises and the performance of their production,
sale, tax control facilities, issuing of invoice, as well as duly discover and correct the deeds of tax violation.

To strengthen taxpaying assessment and tax revenue supervision. “Taxpaying Assessment Measures (For Trial Implementation)” (Guo Shui
Fa [2005] No 43) shall be implemented to enhance the management upon coal industry especially small and medium-sized enterprises.
All regions shall undertake thorough investigation to find the inherent law of tax administration in coal industry and to subsequently
confirm the main and supplementary indicators, carve up various administration modes reasonably in accordance with the supervision
of tax-control facilities and such performances as production, sale and stockpile of enterprises and the fluctuation of coal price,
and to solidify the assessment upon the taxpayers through combination of human and machine. The assessment mode includes: electricity
cost mode, payroll cost mode, raw material mode, mineral resources mode, production-for-sale mode, import-for-sale mode. These modes
are applied to discover unusual circumstances for due correction in accordance with the comparison between such indicators as average
industrial current drain, payroll cost with the practical indicator of specific industry. In the process of taxpaying assessment,
various assessment modes may be employed simultaneously to promote the accuracy of taxpaying assessment, intensify routine management
and stop up loopholes.

(1)

Electric cost mode. The objective conditions of every coal mine determining the rough stability of its electricity consumption in
unit production is deemed an assessment criterion to calculate its yield capacity by means of electricity consumption in the process
of production, and thereby the coal sale amount and its tax payable.

The formula is

Product yield in the period of assessment=value of electricity consumption in the period of assessmentvalue of electricity consumption
of unit ton product

Product of sale in the period of assessment= product yield in the period of assessment+ product stockpile in the initial assessment
period- product stockpile in the final assessment period

Calculated sale income in the period of assessment=product sale in the period of assessmentunit price for product sale in the period
of assessment

The electricity consumption in the period of assessment shall deduct that part for water pumping and draught

(2)

Payroll cost mode. The coal enterprises mostly adopt fixed wage system for the managerial staffs, wage system based on beneficial
results for production personnel, with the wage obtained directly proportional to the yield of raw coal. The monthly paid wages in
the coal mine may be withdrawn from the wage roster of the enterprise or be acquainted from coal exploitation contract team. The
formula is

Raw coal yield in the month of assessment=monthly wages to be withdrawn for coal miners in the month of assessmentwage for coal
miner via unit ton coal

Raw coal sale in the month of assessment=raw coal yield in the month of assessment+ raw coal stockpile at the beginning of the assessment
month- raw coal stockpile at the end of the assessment month

Calculated raw coal income in the month of assessment=raw coal sale in the month of assessmentunit sale price in the month of assessment

Coal miner wage to be withdrawn for coal miners in the month of assessment= total amount of wage to be withdrawn in the month of assessment-
wage for the managerial personnel

(3)

Raw material cost mode. The number of pit timber invested in the process of raw coal production is directly proportional to that of
tunnel, which is directly proportional to raw coal yield. The formula is

Raw coal yield in the month of assessment= the number of pit timber consumption in the month of assessmentthe number of pit timber
for unit ton raw coal pit

Raw coal sale in the month of assessment=coal stockpile at the beginning of the month of assessment- coal stockpile at the end of
the month of assessment

Estimated income of raw coal sale in the monthof assessment= raw coal sale in the month of assessmentunit sale price in the
month of assessment

(4)

Mineral resource charges depletion mode. The mineral bureau has a technical survey plan for the amount of coal stockpile underground
and for the coal structure, and thereby survey the actual exploitation plan and tunneling mapping every month and measure it out,
and subsequently work out the yield and the sale amount of that enterprise by technical means and then the sale value by comparing
it with data of stockpile plan. The mineral bureau calculates the taxable mineral resource charges based on the sale amount, which
is so accurate technically that can be deemed as an important indicator for taxpaying. The formula is:

Calculated sale income of that period= mineral resource depletion charge of that periodmineral resource depletion charge ratio

Paid mineral resource depletion charge of that period=(yield of that month calculated by mineral department+ stockpile at the beginning
of that month- stockpile at the end of that month) verage sale price in that monthmineral resource depletion charges

(5)

Production-against-sale mode. This mode may be employed by any coal enterprise equipped with tax control facilities to calculate the
coal sale amount of that month provided that the calculated yield is settled. The formula is as follows:

Coal sale amount in the initial month=coal yield monitored by monitoring system of that month or calculated by some means- actual
coal slack yield of that month- weight of other non-coal sundries- stockpile at the end of that month

Coal sale amount of the next two months=yield monitored by monitoring system of that month or calculated by some means +reduced amount
of coal stockpile at the end of that month- actual coal slack yield of that month-weight of other non-coal sundries-increased coal
stockpile amount at the end of that month

Coal enterprises shall examine and calculate the yield, sale amount, stockpile amount and sale amount of coal and coal slack respectively.

Value-added tax shall be imposed upon the sold coal slack in accordance with the lawful tax rate or charge rate.

(6)

Input-against- sale mode. Input acquired by a coal?Cinvolved enterprise with raw coal as raw materials for production in the process
of raw coal purchase shall be deemed as the criteria for assessing the production and sale amount of small-sized coal mines so as
to further verify the sale income of the enterprises hereof. It applies to the raw coal enterprise mainly engaged in local sale.
The formula is:

Raw coal sale amount in the month of assessment=ton shown in the invoice of raw coal purchase by the coal-involved enterprise+ coal
sale amount with the invoice issued by tax authorities+ raw coal purchase amount without invoice given by that enterprise

Calculated income in the month of assessment= sale amount of raw coal in the month of assessmentunit sale price

To standardize the administration of commissioned tax collection. Tax, where conditions permit in some regions, may be imposed upon
coal enterprises by means of commissioned tax collection. The entrust and the entrusted shall sign the agreement of commissioned
tax collection agreement to strengthen administration thereon, set strictly the scope of commission and the criteria of tax collection
to ensure the collection obligations withhold in time. The coordination between bureaus of state taxes and local ones shall be strengthened
so that the commissioned tax collection may be performed mutually provided that conditions permit. Corporate Income Tax and Individual
Income Tax shall not be collected by commission in principle, unless otherwise it is of great necessity, if so, means of refund and
collection shall be clarified.

To standardize and verify collection administration. Where the coal enterprise in line with the provisions in Article 35 of Tax Collection
Administration adopts the verification of collection administration, tax authorities may employ the modes and indicators listed herein
as well as other effective measures to ascertain verification hereof. The scope of verification shall be strictly controlled. Where
the coal enterprise employs fixed rate collection and fixed amount collection, the basic tax authorities and personnel in charge
shall enhance routine administration and supervision and adjusts the fixed amount or fixed rate in accordance with the alteration
of tax revenue and market quotation. For the newly established coal enterprise employing verification of collection administration,
the term for its initial fixed amount or fixed rate shall be one month. Verification or tax collection on audit of account will be
carried out on the basis of further collection upon its expiration.

To intensify tax revenue administration by fully employing tax control facilities. All level of authorities shall make full use of
technical means, in particular information one to extend tax control facilities and to intensify the amount measurement upon the
coal enterprises and supervision upon tax revenue. Real-time electronic monitoring system, where conditions permit, may be installed
in such sites as the coal exit, sale spot of bunker and conveyer belt in the mine etc., to scan the amount of production and sale
shown in electronic platform scale automatically into main monitor for automatic calculation so as to determine coal daily sale amount
and actualize yield monitoring, production-against- sale, sale-against- tax, tax revenue control.

To strengthen administration upon invoice. In order to supervise whether all the invoices for sale income of enterprise have been
issued, the following shall be fulfilled:

First, consumers are encouraged to report the deeds of failure to issue invoice; second, taxpaying assessment and daily examination
shall be carried out upon the enterprises with sharply decreasing invoice; third, for the taxpayers to purchase new invoice by presenting
the record of the used ones for examination, they shall fulfill it, compare the examined sum with that sale value declared in the
same month or verified sum with that in the special invoice of tax control for anti-falsification so as to investigate and punish
those that failed to declare it genuinely or to adjust the fixed tax amount.

State Administration of Taxation

September 26, 2005

State Administration of Taxation
2005-09-26

DECISION OF SAIC ON ADJUSTING RELEVANT CLAUSES IN REGULATIONS ON SUPERVISION OF ADVERTISEMENTS ACCORDING TO NEWLY AMENDED DETAILED RULES FOR THE IMPLEMENTATION OF THE REGULATION ON THE MANAGEMENT OF ADVERTISEMENTS

State Administration for Industry and Commerce

Order of the State Administration for Industry and Commerce of the People’s Republic of China

No. 21

The Decision on Adjusting the Relevant Clauses in the Rules on the Supervision and Administration of Advertisements in accordance
with the Newly Amended “Detailed Rules for the Implementation of the Regulation on the Management of Advertisements”, which was adopted
upon deliberation at the executive meeting of the State Administration for Industry and Commerce of the People’s Republic of China,
is hereby promulgated.

Director General of the State Administration for Industry and Commerce Wang Zhongfu

September 28, 2005

Decision of SAIC on Adjusting Relevant Clauses in Regulations on Supervision of Advertisements according to Newly Amended “Detailed
Rules for the Implementation of the Regulation on the Management of Advertisements”

After the amended “Detailed Rules for the Implementation of the Regulations on the Management of Advertisements” (hereinafter referred
to as the “Detailed Rules”) were enacted, the clauses in the current regulations on the supervision and administration of advertisements
in relation to the application of the former Detailed Rules need to be adjusted according to the relevant clauses in the current
Detailed Rules. We hereby decide to adjust the relevant clauses in the following rules as follows:

Measures for the Management of Cosmetics Advertisement

In Article 11 , “shall be punished in accordance with Article 19 of the Detailed Rules for the Implementation of the Regulations
on the Management of Advertisements (hereinafter referred to as the Detailed Rules)” shall be amended as “shall be punished in accordance
with Article 17 of the Detailed Rules for the Implementation of the Regulation on the Management of Advertisements (hereinafter
referred to as the Detailed Rules)”.

In Article 12 , “shall be punished in accordance with Article 26 of the Detailed Rules” shall be amended as “shall be punished in
accordance with Article 24 of the Detailed Rules”.

In Article 13 , “shall be punished in accordance with Article 22 of the Detailed Rules” shall be amended as “shall be punished in
accordance with Article 20 of the Detailed Rules”.

In Article 14 , “shall be punished in accordance with Article 23 of the Detailed Rules” shall be amended as “shall be punished in
accordance with Article 21 of the Detailed Rules”; “shall be punished in accordance with Article 20 of the Detailed Rules” shall
be amended as “shall be punished in accordance with Article 18 of the Detailed Rules”.

In Article 15 , “shall be punished in accordance with Article 27 of the Detailed Rules” shall be amended as “shall be punished in
accordance with Article 25 of the Detailed Rules”.

II.

Measures for the Management of Advertisements for Medical Treatment

In Article 14 , “shall be punished in accordance with Article 19 of the Detailed Rules for the Implementation of the Regulations
on the Management of Advertisements (hereinafter referred to as the Detailed Rules)” shall be amended as “shall be punished in accordance
with Article 17 of the Detailed Rules for the Implementation of the Regulations on the Management of Advertisements (hereinafter
referred to as the Detailed Rules)”.

In Article 15 , “shall be punished in accordance with Article 22 of the Detailed Rules” shall be amended as “shall be punished in
accordance with Article 20 of the Detailed Rules”.

In Article 16 , “shall be punished in accordance with Article 20 of the Detailed Rules” shall be amended as “shall be punished in
accordance with Article 18 of the Detailed Rules”; “shall be punished in accordance with Article 23 of the Detailed Rules” shall
be amended as “shall be punished in accordance with Article 21 of the Detailed Rules”.

In Article 17 , “shall be punished in accordance with Article 26 of the Detailed Rules” shall be amended as “shall be punished in
accordance with Article 24 of the Detailed Rules”.

In Article 18 , “shall be punished in accordance with Article 27 of the Detailed Rules” shall be amended as “shall be punished in
accordance with Article 25 of the Detailed Rules”.

In Article 19 , “shall be punished in accordance with Article 28 of the Detailed Rules” shall be amended as “shall be punished in
accordance with Article 26 of the Detailed Rules”.

III.

Measures for the Management of Advertisements of Liquor

Article 11 , “Anyone who violates Article 5 of the present Measures shall be punished in accordance with Article 27 of the Detailed
Rules for the Implementation of the Regulations on the Management of Advertisements”, shall be amended as “Anyone who violates Article
5 of the present Measures shall be punished in accordance with Article 25 of the Detailed Rules for the Implementation of the Regulations
on the Management of Advertisements”.

State Administration for Industry and Commerce
2005-09-28

MEASURES FOR THE ADMINISTRATION OF QUALITY TESTING OF CONSTRUCTION PROJECTS

Ministry of Construction

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

No. 141

The Measures for the Administration of Quality Testing of Construction Projects, which were deliberated and adopted at the 71st executive
meeting of the Ministry of Construction on August 23,2005, are hereby promulgated and shall go into effect as of November 1, 2005.

Minister of the Ministry of Construction Wang Guangtao

September 28, 2005

Measures for the Administration of Quality Testing of Construction Projects

Article 1

With a view to strengthening the administration of quality testing of construction projects, the present Measures are formulated in
accordance with the Construction Law of the People’s Republic of China and the Regulations on the Quality Administration of Construction
Projects.

Article 2

Application for the qualification of a testing institution of project quality that engages in the testing of test blocks, test-pieces
and the relevant materials for the structural security of buildings and constructions, as well as the implementation of supervision
and administration of the quality testing of construction projects shall be in line with the present Measures.

The term “quality testing of construction projects (hereinafter referred to as quality testing)” as mentioned in the present Measures
means that a testing institution of project quality (hereinafter referred to as testing institution) that has been entrusted to carry
out sampling of the items concerning structural security and evidential testing of the construction materials, structures and fixtures
on construction site in accordance with the relevant laws and regulations of the state as well as the compulsory standards for project
construction.

Article 3

The competent construction department of the State Council shall be responsible for the supervision and administration of all quality
testing activities throughout the country, and shall be responsible for formulating the qualification standards for testing institutions.

The competent construction departments of the people’s governments of all provinces, autonomous regions and municipalities directly
under the Central Government shall be responsible for the supervision and administration of quality testing activities within their
respective administrative regions, and shall be responsible for the examination and approval of the qualification of testing institutions.

The competent construction departments of the people’s governments at the city or county level shall be responsible for the supervision
and administration of quality testing activities within their respective administrative regions.

Article 4

The testing institution shall be an intermediary institution with the status as an independent legal person. A testing institution
shall obtain the relevant qualification certificate in accordance with the present Measures before engaging in any quality testing
practice as prescribed in Annex I of the present Measures.

The qualification of testing institutions is classified into the qualification of special testing institutions and the qualification
of evidential testing institutions according to the content of the quality testing activities as undertaken. The standards for the
qualification of testing institutions shall be governed by the provisions of Annex II.

A testing institution without the relevant qualification certificate may not undertake any quality testing as prescribed by the present
Measures.

Article 5

An institution that applies for testing qualification shall submit the following application materials to the relevant competent construction
department of the people’s government of the province, autonomous region or municipality directly under the Central Government:

(1)

The Application Form for the Qualification of Testing Institutions in triplicate;

(2)

The original and photocopy of its industrial and commercial business license;

(3)

The original and photocopy of the certificate for measurement attestation corresponding to the scope of testing qualification it applies
for;

(4)

The major testing apparatus and checklist;

(5)

The originals and photocopies of professional post_title certificates, identity cards and social insurance contacts of the technical personnel;
and

(6)

The management system and the measures for quality control of the testing institution.

The format of the Application Form for the Qualification of Testing Institutions shall be formulated by the competent construction
department of the State Council.

Article 6

The competent construction departments of the people’s government of all provinces, autonomous regions or municipalities directly
under the Central Government shall, after having received the application materials of an applicant, make an instant decision on
whether or not to accept the application, and shall issue a written certificate to the applicant. Where any application material
is incomplete or fails to comply with the statutory format, the competent construction department shall inform the applicant once
for all of all the items that need to be supplemented or corrected within 5 days. If it fails to notify within the time limit, the
day when the application are received shall be regarded as the day of acceptance.

The competent construction departments of all provinces, autonomous regions or municipalities directly under the Central Government
shall, after having received the application materials of an applicant, shall examine the application materials, and shall conclude
the examination and approval within 20 workdays as of the date of acceptance and issue a written decision. For an institution that
meets the relevant standards for qualification, it shall issue a Qualification Certificate of Testing Institutions within 10 workdays
as of the day when the decision is made, and shall report it to the competent construction department of the State Council for record.

Article 7

The Qualification Certificate of Testing Institutions shall indicate the scope of testing practice and include an original and a duplicate.
The format thereof shall be formulated by the competent construction department of the State Council. The original and the duplicate
are of the same legal effect.

Article 8

The period of validity of the Qualification Certificate of Testing Institutions shall be three years. Where the period of validity
of the Qualification Certificate of Testing Institutions needs to be extended, the testing institution shall apply for going through
the formalities of extension within 30 workdays before the expiration of the qualification certificate.

Where a testing institution has none of the following acts within the period of validity of its qualification certificate, upon the
expiration of the qualification certificate, an examination may be exempted upon the agreement of the original examination and approval
organ. The period of validity of the qualification certificate shall be extended for three years, the original examination and approval
organ shall affix the special seal of extension on the duplicate of the qualification certificate. Where a testing institution commits
any of the following acts within the period of validity of its qualification certificate, the original examination and approval organ
may not approve the extension:

(1)

Engaging in any testing activity beyond the qualified scope;

(2)

Subcontracting any testing business;

(3)

Altering, scalping, leasing, lending the qualification certificate or illegally transferring its qualification certificate by any
other means;

(4)

Failing to carry out a testing according to the relevant compulsory standards of the State for project construction, and causing any
quality safety accident or aggravation of accident loss; or

(5)

Forging any testing data, or issuing any false testing report or drawing any fraudulent authentication conclusion.

Article 9

Where a testing institution that has obtained the qualification of testing institutions fails to meet the relevant standards for the
qualification of testing institutions, the competent construction department of the province, autonomous region or municipality directly
under the Central Government shall, on the request of the interested person or according to its powers, order the testing institution
to make corrections within a time limit. Where a testing institution fails to correct within the said period, the competent construction
department may withdraw the relevant qualification certificate.

Article 10

No entity or individual may alter, scalp, lease, lend the qualification certificate or illegally transfer the qualification certificate
by any other means.

Article 11

A testing institution shall, when applying for altering its name, address, legal representative or the person in charge of technologies,
go to the original examination and approval organ to make up the formalities for alteration within three months.

Article 12

The practice of quality testing as prescribed in the present Measures shall be entrusted by a construction entity to a qualified testing
institution. A written contact shall be concluded by the entrusting party and the entrusted party.

Where an interested party to a testing conclusion has any dispute over the testing conclusion, a testing institution recognized by
both parties shall be entrusted to carry out a re-testing. The party who proposed the re-testing shall report the re-testing conclusion
to the local competent construction department for record.

Article 13

The selection of test samples for qualification testing shall be carried out in strict compliance with the relevant standards for
project construction as well as the relevant provisions of the State by means of on-the-spot sampling under the supervision of the
construction entity or the supervisory entity of project. The relevant entity or individual who provides test samples for quality
testing shall be responsible for the authenticity of the test samples.

Article 14

A testing institution shall issue a testing report upon completion of a testing. The testing report shall be signed by testing personnel
and the legal representative of the testing institution or an authorized person thereof, and shall be stamped with the seal of the
testing institution or a special seal for testing before it comes into effect. The testing report shall be put on files by the construction
entity after it is confirmed by the construction entity or the supervisory entity.

The names of witnesses and the entity they work for shall be indicated in the testing report of evidential testing.

Article 15

No entity or individual may explicitly instruct or give hint to a testing institution to issue any fraudulent testing report, or alter
or forge any testing report.

Article 16

A testing person may not be employed by two testing institutions or more simultaneously.

A testing institution or testing person may not recommend or supervise the manufacture of any construction material, construction
structures, fixtures or equipment.

A testing institution may not have any subordination relationship or share any other interest with an administrative department, an
organization with the functions of managing public affairs as authorized by laws and regulations, as well as designing entities,
construction entities or supervisory entities relating to the items of the testing project.

Article 17

A testing institution may not subcontract any testing business.

Where a testing institution undertakes any testing practice across provinces, autonomous regions or municipalities directly under
the Central Government, it shall report it to the competent construction department of the people’s government of the province, autonomous
region or municipality directly under the Central Government where the project is located for record.

Article 18

A testing institution shall be responsible for the authenticity and accuracy of the testing data and the testing report.

Where a testing institution violates any law or regulation or the compulsory standards for project construction and causes any loss
to any other person, it shall take the corresponding compensatory liabilities according to law.

Article 19

A testing institution shall timely report, the violation committed by any development entity, supervisory entity or construction entity
of any law, regulation or compulsory standards for project construction as well as any failure to pass the testing of structural
security, to the competent construction department where the project is located .

Article 20

A testing institution shall establish the rules for archive management. The testing contract, entrustment form, original records and
testing report shall be uniformly numbered on an annual basis. The serial numbers shall be made in a sequential manner and may not
be withdrawn, revoked or altered at random.

A testing institution shall separately establish an account of those projects that fail to pass the relevant testing.

Article 21

The competent construction department of the people’s government at or above the county level shall strengthen the supervision and
examination of a testing institution, and focus on examining the following contents:

(1)

Whether or not it meets the standards for qualification as prescribed in the present Measures;

(2)

Whether or not it undertakes any quality testing beyond its qualified scope;

(3)

Whether or not it alters, scalp, lease or lends its qualification certificate or unlawfully transfers its qualification certificate
by any other means;

(4)

Whether or not the testing report bears the prescribed signature and seal, and whether or not the testing report is authentic;

(5)

Whether or not it carries out a testing according to the relevant technical standards and provisions;

(6)

Whether or not its apparatus and environmental conditions meet the requirements of measurement attestation; and

(7)

Other matters as prescribed by any law or regulation.

Article 22

The competent construction department may adopt the following measures when carrying out supervision and examination:

(1)

Requiring a testing institution or the entrusted party concerned to provide the relevant documents and materials;

(2)

Entering the working site of a testing institution (including the relevant construction site) to carry out a random test;

(3)

Organizing a comparison test to inspect the testing capability of a testing institution; and

(4)

Ordering the relevant testing institution to make corrections when it finds any testing that fails to meet the requirements as prescribed
by the relevant laws and regulations or the standards for project construction.

Article 23

The competent construction department may adopt the method of sampling for the relevant test samples and test materials to collect
evidence in supervision and examination. Where any evidence may possibly be lost or difficult to obtain in the future, it shall register
and put on records the relevant test samples and test materials in advance upon the approval of the person-in-charge of the department,
and shall timely make the relevant handling decision within 7 days, during which the parties or personnel concerned may not destroy
or transfer the relevant test samples and test materials.

Article 24

The competent construction department of the local people’s government at or above the county level shall handle any problem as discovered
in the course of supervision and examination within its prescribed power limit, and shall timely report it to the examination and
approval organ of qualification.

Article 25

The competent construction department shall establish a system for acceptance and settlement of complaints and publicize the telephone
number, contact address as well as email address.

Where a testing institution carries out any testing in violation of the relevant laws and regulations or the standards for project
construction, any entity or individual shall have the right to complain to the competent construction department. The competent construction
department shall, after receiving a complaint, timely verify the complaint and make the decision on how to deal with the said testing
institution according to the present Measures, and shall inform the relevant complainer of the handing opinions within 30 days.

Article 26

If a testing institution violates the provisions of the present Measures by illegally undertaking any testing practice as prescribed
in the present Measures without any prescribed qualification, the testing report it produces shall be invalid. The competent construction
department of the local people’s government at or above the county level shall order it to make corrections and impose on it a fine
of more than 10, 000 Yuan but less than 30, 000 Yuan.

Article 27

Where a testing institution conceals the relevant information or provides any false material in its application for qualification,
the competent construction department of the people’s government of the province, autonomous region or municipality directly under
the Central Government may not accept the application or grant any administrative license, and shall give a warning of prohibiting
the said testing institution from filing a new application within 1 year.

Article 28

Where a testing institution obtains a qualification certificate by such unjust means as cheating or making bribes, the competent construction
department of the people’s government of the province, autonomous region or municipality directly under the Central Government shall
revoke its qualification certificate and prohibit the said testing institution from filing the application for qualification again
within 3 years. The competent construction department of the local people’s government at or above the county level shall impose
on it a fine of more than 10, 000 Yuan but less than 30, 000 Yuan. Where a crime is constituted, it shall be investigated for criminal
responsibilities according to law.

Article 29

A testing institution that violates the present Measures by committing any of the following acts shall be ordered to make corrections
by the competent construction department of the local people’s government at or above the county level and be imposed a fine of more
than 10, 000 Yuan but less than 30, 000 Yuan. Where a crime is constituted, it shall be investigated for criminal responsibilities
according to law:

(1)

Engaging any testing practice beyond the qualified scope;

(2)

Altering, scalping, leasing, lending or transferring the qualification certificate;

(3)

Employing any unqualified testing persons;

(4)

Failing to report any irregular or illegal act as found or any failure to pass a testing according to the relevant provisions;

(5)

Failing to sign or affix a seal on the testing report according to the relevant provisions;

(6)

Failing to carry out a testing according to the relevant compulsory standards of the state for project construction;

(7)

Managing its archival materials disorderly and making it impossible to trace testing data; or

(8)

Subcontracting the testing undertaking.

Article 30

Where a testing institution forges any testing data or produces any fraudulent testing report or authentication conclusion, the competent
construction department of the people’s government at or above the county level shall give it a warning and impose on it a fine of
30, 000 Yuan. A testing institution that incurs any loss to any other person shall assume the compensatory responsibilities according
to law. Where a crime is constituted, it shall be investigated for criminal responsibilities according to law.

Article 31

Where an entrusting party violates the provisions of the present Measures by committing any of the following acts, the competent construction
department of the local people’s government at or above the county level shall order it to make corrections and impose on it a fine
of more than 10, 000 Yuan but less than 30, 000 Yuan:

(1)

Entrusting an unqualified testing institution to carry out any testing;

(2)

Explicitly or impliedly indicating a testing institution to produce a fraudulent testing report or to alter or forge any testing report;
or

(3)

Employing any trickery in the presentation of test samples.

Article 32

Where a testing institution is fined in accordance with the provisions of the present Measures, the legal representative and other
persons directly responsible shall be fined more than 5% and less than 10% of the fine as imposed on the said testing institution.

Article 33

Where a functionary of the competent construction department of the people’s government at or above the county level is under any
of the following circumstances in the administration of quality testing, he/she shall be given an administrative sanction. If a crime
is constituted, he/she shall be investigated for criminal responsibilities according to law:

(1)

Issuing any qualification certificate to an applicant that fails to satisfy the relevant statutory requirements;

(2)

Failing to issue a qualification certificate to an applicant that satisfies the relevant statutory requirements;

(3)

Failing to issue a qualification certificate to an applicant who satisfies the relevant statutory requirements within the statutory
time limit;

(4)

Taking advantage of his power to accept the property of any other person or any other benefit; or

(5)

Failing to perform his functions and duties of supervision and administration according to law or failing to investigate into and
deal with irregularities as found.

Article 34

A testing institution and the entrusting party concerned shall collect and pay the relevant testing fees according to the relevant
provisions. As to any item, for which there is no specific standard for fee charging, the relevant fees shall be charged on the basis
of a negotiation of both parties.

Article 35

The testing of test blocks, test-pieces and the relevant materials concerning structural security in any water conservancy project,
railway project or highway project may, according to the relevant provisions, be handled by referring to the present Measures. An
energy-saving testing shall be carried out according to the relevant provisions of the State.

Article 36

The present provisions shall go into effect as of November 1, 2005.

Annex I:Practice Contents of Quality Testing

Special Testing

The testing of foundation engineering projects

(1)

The static loading testing of the foundation as well as the bearing capacity of composite foundation;

(2)

The testing of the bearing capacity of piles;

(3)

The testing of the integrity of pile shaft; and

(4)

The testing of the locking power of rock bolts.

The on-the-spot testing of principal structure projects

(1)

The on-the-spot testing of strength of concrete, mortar and masonry;

(2)

The testing of the thickness of protective covering of concrete steel;

(3)

The testing of the structural property of prefabricated concrete units; and

(4)

The testing of the mechanics property of rear buried parts.

The testing for curtain wall projects of buildings

(1)

The testing of the air tightness, water tightness, property of deformation under wind pressure and interlayer shift property;

(2)

The testing of the compatibility of structural silicone sealant.

Testing of steel structure projects

(1)

The testing of the welding quality of steel structure;

(2)

The testing of the anti-corrosion and fire retardant finishing;

(3)

The testing of node points, the standard fastening for mechanical connection and the mechanics property of high-strength bolts; and

(4)

The testing of the deformation of steel net rack.

II.

Evidential Testing

The examination of physical mechanics performance of cement;

The examination of the mechanics property of concrete steel (including welding and mechanical connection);

The routine examination of sand and stone;

The examination of strength of concrete and mortar;

A simple earthwork testing;

The examination of concrete adulterating agent;

The examination of pre-stressed steel strand and anchor fixture; and

The examination of pitch and pitch mixture.

Annex IIStandards for the Qualification of Testing Institutions

A special testing institution or an evidential testing institution shall satisfy the following basic requirements:

(1)

The registered capital of a special testing institution shall be not less than 1 million Yuan and the registered capital of an evidential
institution shall be not less than 0.8 million Yuan;

(2)

The relevant project corresponding to the testing qualification as applied for passing the measurement attestation;

(3)

Having experiences of quality testing, construction, supervision or design, and having no less than 10 technical professionals who
have received the relevant trainings for testing techniques; having no less than 6 technical professionals if it is located in remote
counties (districts);

(4)

Having the apparatus, equipment and working place that meet the requirements for undertaking testing practice; in particular, the
measurement instruments that are subject to the compulsory examination and determination may not be used unless they have passed
the compulsory examination and determination; and

(5)

Having a complete system of technical administration and quality guaranty.

II.

A special testing institution shall satisfy the following applicable requirements as well as the basic requirements:

(1)

Category of the testing of foundation engineering projects

Having no less than 4 technical professionals who have engaged in the testing of piles more than 3 years with senior or intermediate
professional post_title, one of whom shall have the qualification of certified geotechnical engineer.

(2)

Category of the testing of principle structure projects

Having no less than 4 technical professionals who have engaged in the testing of structure projects more than 3 years with senior
or intermediate professional post_title, one of whom shall have the qualification of certified structural engineer Grade II..

(3)

Category of the testing of building curtain wall projects

Having no less than 4 technical professionals who have engaged in the testing of building curtain walls more than 3 years with senior
or intermediate professional post_title.

(4)

Category of the testing for steel structure projects

Having no less than 4 technical professionals who have engaged in the testing of mechanical connection of steel structure as well
as of deformation of steel net rack more than 3 years with senior or intermediate professional post_title, one of whom shall have the
qualification of certified structural engineer Grade II.

III.

An evidential testing institution shall not only satisfy the aforesaid basic requirements but also have no less than 3 technical professionals
who have engaged in the practice of testing more than 3 years with senor or intermediate professional post_title. If it is located in
the remote counties (districts), it shall have no less than 2 professionals.

Ministry of Construction
2005-09-28

NOTICE OF SASAC ON ISSUES CONCERNING THE ADMINISTRATION OF THE STOCK RIGHT OF STATE-OWNED SHARES IN THE SHARE-TRADING REFORM OF LISTED COMPANIES

the State-owned Assets Supervision and Administration Commission of the State Council

Notice of SASAC on Issues Concerning the Administration of the Stock Right of State-owned Shares in the Share-trading Reform of Listed
Companies

Guo Zi Fa Chan Quan [2005] No. 246

The state-owned assets supervision and administration institutions of all provinces, autonomous regions, municipalities directly under
the Central Government and the cities specifically designated in the state plan, the Xinjiang Production and Construction Crops,
and all central enterprises:

For the purpose of boosting the share-trading reform, promoting the development of listed companies, protecting the legitimate rights
and interests of investors, especially the public investors, and preserving the stability of the capital market, in accordance with
the spirit of Some Opinions of the State Council on Promoting the Reform and Opening-up As Well As the Stable Development of the
Capital Market (Guo Fa [2004] No. 3) and the Guiding Opinions on the Share-trading Reform of Listed Companies (Zheng Jian Fa [2005]
No. 80 ), upon the approval of the State Council, the relevant issues concerning the administration of stock right of state-owned
shares in the share-trading reform are notified as follows:

The state-owned assets supervision and administration institutions at all levels and the shareholders of state-owned stocks of listed
companies shall have a further understanding on the significance of the share-trading reform in getting rid of the defects of the
securities market mechanism, improving the corporate governance of listed companies, and promoting the rational flow of state-owned
assets and shall, based on the overall situation of the reform, take effective measures to promote the sound development of the share-trading
reform.

The state-owned assets supervision and administration institutions at all levels and the central enterprises shall, in accordance
with the basic principals of being active, safe and orderly, earnestly work out an overall plan for the share-trading reform
of state-controlled listed companies of the enterprises concerned or in their own jurisdictions, strengthen the classified guidance
for shareholders of state-owned stocks, pay attention to the organic combination of the share-trading reform and the stability of
the securities market, and take a good command of the momentum of reform, the speed of development and the sustainability of market
by carrying out the reform in any enterprise with mature conditions in an one-after-another manner. For a listed company that is
not yet possible to reform, we should positively create favorable conditions for the reform and explore the effective forms of reform.

The shareholders of state-controlled shares of a listed company shall, in accordance with the laws and regulations in effect and the
relevant provisions on the share-trading reform, on the basis of widely soliciting the opinions from other shareholders of non-tradable
shares as well as those of tradable shares in the A-share market, develop the plan of share-trading reform in light of the actual
situations of the listed company as well as their own, and shall conduct a comprehensive feasibility study on the plan by himself
or by employing financial advisors. The state-owned assets supervision and administration institutions at all levels and the central
enterprises shall effectively perform their duties, offer guidance for and carry out supervision over the plan of share-trading reform
drew up by the shareholders of state-owned shares of listed companies, and take effective measures, intensify the internal administration,
prevent moral risks so as to prevent such crimes as any fraud, insider trading and market manipulation in the name of the share-trading
reform.

The shareholders of state-controlled shares of a listed company shall, when drawing up the plan for share-trading reform, fully refer
to the experience of the pilot share-trading reform and, in light of the actual conditions of listed companies as well as those of
share-holders of state-owned shares, actively explore the various forms of the share-trading reform; they are also encouraged to
make the combined efforts of assets restructuring, resolution of the problem that controlling shareholders or actual controllers
occupy the capital of listed companies, and the share-trading reform so as to improve the quality of listed companies.

The shareholders of state-controlled shares of a listed company shall, when conferring on the plan of share-trading reform with the
other shareholders of non-tradable shares as well as those of tradable shares in the A-share market, make sure to fully protect the
legitimate rights and interests of the holders of tradable stocks, take into full consideration the actual conditions of the holders
of state-owned shares, the profit-making capability of the listed company as well as the development potential, and give consideration
to both short-term benefits and long-term benefits. In the meantime, attention should be paid to balancing the interests of the other
shareholders of non-tradable shares and the principle of fully consulting with the other shareholders of non-tradable shares as well
as the shareholders of tradable shares in the A-share market shall be adhered to.

In order to adapt to the situation and requirements of promoting the share-trading reform, the duties of examining the matters concerning
the administration of the stock right of state-owned shares of listed companies as held by local state-owned enterprises or any other
entity shall be performed by the state-owned assets supervision and administration institutions at the provincial level (or at the
level of the cities specifically in the state plan, hereinafter the same). In particular, a plan of share-trading reform of a local
state-controlled listed company shall be reported to the peoples government at the provincial level or of the city specifically
designated in the state plan through the state-owned assets supervision and administration institution at the provincial level.

Such matters as transferring state-owned stocks of listed companies without compensation, by agreement or against the payment of debts,
and changing the nature of state-owned shares of listed companies as well as any other matter concerning the administration and examination
of state-owned shares shall be handled according to the relevant provisions in force.

The written reply of the state-owned assets supervision and administration institution at the provincial level on a plan of share-trading
reform of local share-holders of state-owned shares as well as the feasibility study thereof shall be reported to the State-owned
Assets Supervision and Administration Commission of the State Council.

Prior to submission of the plan of share-trading reform of a state-controlled listed company to the Stock Exchange, the shareholders
of state-owned shares of the listed company shall get the consent of the state-owned assets supervision and administration institution
at or above the provincial level, as is the general principle. Before the board of directors of a state controlled or state-invested
listed company is entrusted to convene the relevant shareholders in the A-share market for a plan of share-trading reform of the
company, all the shareholders of state-owned shares shall obtain the written opinion of the state-owned assets supervision and administration
institution at or above the provincial level. After the board of directors of a state controlled or state-invested listed company
announces and holds an assembly of the relevant shareholders, the plan of share-trading reform shall be uniformly submitted by the
largest shareholder of state-owned shares to the state-owned assets supervision and administration institution at or above the provincial
level for approval.

Before the classified voting of the relevant shareholders, the state-owned assets supervision and administration institution shall
carry out an examination and make an official reply on the matters concerning the administration of the stock right of state-owned
shares in the share-trading reform.

When replying to the schemes of share-trading reform concerning the state-owned shares of a listed company, the state-owned assets
supervision and administration institution shall examine and refer to the following materials:

(1)

The application materials concerning the share-trading reform;

(2)

The plan of share-trading reform and the feasibility study report;

(3)

A statement on the share-trading reform;

(4)

The opinions through consultation with the shareholders of non-tradable shares regarding the share-trading reform;

(5)

The previous annual report of the listed company as well as the latest quarterly report;

(6)

The legal opinions; and

(7)

Other materials.

The feasibility study report on the share-trading reform of a listed company shall include but not limited to the following contents:
the lowest proportion for holding state-owned shares and the basis thereof; the basis of the plan for the share-trading reform; the
appraisal and analysis of the values of state-owned shares before and after the share-trading reform; and the effect on the interests
and rights of the work staff of the listed company.

10.

The state-owned assets supervision and administration institution at or above the provincial level shall, when issuing the reply on
the share-trading reform concerning state-owned shares, clarify the names of all shareholders of state-owed shares, the number of
shares as held, the proportion thereof in the total shares as well as the nature of the stock right concerned (state share or stated-owned
legal-person share). In particular, an exclusively state-controlled entity that holds state-owned corporate shares shall give a special
indication of the name of the state-controlled entity after its own name.

11.

The state-owned assets supervision and administration institutions at all levels shall, when doing a good job in the share-trading
reform, actively carry out studies on the following work: firstly, we should consider setting up an indicator of market value of
the controlling listed companies when carrying out the performance assessment on the shareholders of state-owned shares of listed
companies; secondly, we should actively work out the specific measures for the stock-based incentives for the management personnel
of listed companies. For a state-controlled listed company that has completed the share-trading reform, we may pilot the stock-based
incentives for the management personnel. The measures for the implementation and assessment of the stock-based incentives for the
state-controlled listed companies shall be separately formulated by the State-owned Assets Supervision and Administration Commission
of the State Council in conjunction with other relevant departments; thirdly, we should earnestly deliberate the effective ways and
measures to supervise after the right to trade state-owned shares being obtained.

12.

The state-owned assets supervision and administration institutions at all levels and central enterprises shall effectively perform
their own duties, formulate an overall plan for the share-trading reform of state-controlled listed companies that meet the development
of the area or the enterprise concerned, and at the same time, pay attention to studying all kinds of problems arising from the share-trading
reform and timely report the relevant information to the State-owned Assets Supervision and Administration Commission of the State
Council.

State-owned Assets Supervision and Administration Commission of the State Council

September 8, 2005

the State-owned Assets Supervision and Administration Commission of the State Council
2005-09-08

OPINIONS OF MINISTRY OF LAND AND RESOURCES, MINISTRY OF AGRICULTURE, NATIONAL DEVELOPMENT AND REFORM COMMISSION, MINISTRY OF FINANCE, MINISTRY OF CONSTRUCTION, MINISTRY OF WATER RESOURCES, AND STATE FORESTRY BUREAU CONCERNING IMPROVING THE PROTECTION OF BASIC FARMLAND

Opinions of Ministry of Land and Resources, Ministry of Agriculture, National Development and Reform Commission, Ministry of Finance,
Ministry of Construction, Ministry of Water Resources, and State Forestry Bureau concerning Improving the Protection of Basic Farmland Guo Tu Zi Fa [2005] No.196

All provinces, autonomous regions, municipalities, Xinjiang Production and Construction Corps, Departments(Bureaus)of Land Resources,
Departments(Bureaus) of Agriculture, National Development and Reform Commission, Departments(Bureaus) of Finances, Departments(Bureaus)
of Construction, Departments(Bureaus) of Water Resources, Departments(Bureaus) of Forestry:

Whereas the basic farmland serves as the fundamental basis of grain production, the protection of basic farmland is of top priority
to the protection of arable land and of profound significance to guarantee the safety of national grain production, to maintain social
stability and promote the all-around, coordinated and sustainable development. Therefore, the Central Committee of the Communist
Party of China and the State Council have been attaching great importance to the protection of farmland, requiring particularly that
great efforts should be made to prevent the total amount of basic farmland from decreasing, its usage from being altered and its
quality from degrading. In order to implement Opinions on Policies of the Central Committee of the Communist Party of China and the
State Council concerning Further Doing Well the Work in Rural Area and Promoting Agricultural Comprehensive Production ( Zhong Fa
[2005] No.1) and Decision of the State Council on Deepening Reform and Strengthening the Regulation of Land Control (Guo Fa [2004]
No. 28) and put into practice the protection of basic farmland, the opinions are hereby given as follows: I. To strictly formulate and implemented the program to prevent the current amount of farmland from decreasing

In the process of formulating and implementing the overall program of land utilization as well as that in respect of land utilization,
the protection of farmland, in particular basic farmland shall be taken as an important principle. Any unit or individual shall not
unlawfully alter or expropriate the basic farmland protection zone delimited in accordance with the total program of land utilization.
It shall be forbidden to alter the location of basic farmland and to adjust the basic farmland around the towns and along the communication
line to other areas by means of modifying the overall county or town-level program of land use without authorization. The various
types of land for non-agricultural construction shall be strictly limited to the construction area as designated in the overall program
for land utilization and the whole urban program; the site and line of single project shall not be selected in the basic farmland
as much as possible. The layout of land for agricultural use shall accord with the overall program for land use. The basic amount
and the layout of land for agricultural use shall not be adjusted in the name of agricultural restructuring. The alteration or adjustment
in relation to the overall layout program of basic farmland shall be submitted to the State Council or the provincial people’s government
for examination and approval.

Grain for Green program shall be carried out in accordance with the Ordinance of Returning Cultivated Land to Original Forest. Such
farmland in the basic farmland protection zone as enjoys sound farming condition and will not cause serious water and soil erosion
shall not be brought into the scope of returning farmland to forest. The target of basic farmland protection determined in the overall
program of land use shall be put into practice. Where some regions fail to implement the program completely due to a large amount
of slope farmland that needs to be returned to forest, the program shall be strictly implemented in the early period of the overall
program for land use and adjustment and makeup program shall be studied and raised. The additional land shall be designated in accordance
with the target set in the overall program after the makeup program has been approved by the State Council.

The revision of the overall program for farmland use shall give priority to strict farmland protection, especially basic farmland,
so as to ensure that the total amount of farmland does not decrease. The scale of land for construction shall not be enlarged arbitrarily
and the target for protection of basic farmland shall not be reduced by taking advantage of the total program of land utilization.
Where the rate of slope of basic farmland is more than 25 degree and the farmland suffers from serious desertification and water
and soil loss so that it needs to be returned to forest, it may be adjusted as a whole in the whole program of land use. where the
rate of slope of the farmland is less than 25 degree or the farmland below the farming-cultivation degree set by provincial people’s
government, the process of returning to forest for such farmland shall be strictly controlled; in case such farmland does need to
be returned to forest in accordance with the grain for green program and sand prevention and control program approved by the national
government, it shall be carried out by means of adjusting layout. As regards the flat slope and the sound-cultivated basic farmland
that needs to be returned to farmland, the basic farmland occupied for the construction of green channel beyond the prescribed scope
as well as those illegally occupied for the construction of non-agricultural project, they shall be not reduced by the revision of
overall program of land utilization. II. To strengthen the examination of land for non-agricultural use and prohibit the occupation of basic farmland unlawfully

The relevant provisions relating to the Land Administration Law and Regulations on the Ordinance on the Protection of Basic Farmland
shall be strictly implemented. Other non-agricultural construction projects shall, except for the key construction items such as
national energy, communication, water conservancy and military installations, not occupy basic farmland; where the non-agricultural
construction items needs occupying basic farmland accord with law, the transfer of farmland and land collection shall be submitted
to the State Council for approval subject to legal procedures.

The examination concerning the occupation and use of basic farmland shall be strengthened. The basic farmland occupied by construction
projects beyond the prescription of law and various non-agricultural project by adjusting the overall program for land utilization
in violation of law and the relevant provisions shall not be submitted for approval. Such interim projects as may bring about perpetual
damage to the plow layer of basic farmland shall not be approved. The approval hearing and announcement system for the occupation
of basic farmland shall be implemented strictly, and the social supervision upon basic farmland shall be strengthened. Where the
basic farmland is occupied with the approval under law or by means of adjustment program through legal procedures, the compensation
for land expropriation shall be implemented in accordance with the legal maximum standard; where the farmland is compensated by means
of paying land farming fee, the paying standard shall be implemented in accordance with the local maximum standard.

The additional farmland designation shall be standardized. Where a non-agricultural project really needs to occupy basic farmland
in accordance with law, the additional farmland shall be designated before it is submitted to the upper authority for approval. The
provincial land and resources authorities and agricultural authorities shall examine the additionally designated farmland to ensure
its detailed implementation, the balance between the quantity and quality of farmland and to prevent from compensating inferior farmland
for superior one. The plow layer shall, before the farmland is expropriated, be peeled off to be used in newly-plowed farmland or
for the soil improvement of other farmland, and the requirement of water and soil preservation shall be implemented. III. The supervision and administration upon basic farmland shall be strengthened and the usage of basic farmland shall not be altered
without authorization.

The Urgent Notice of the State Council on Prohibiting Such Acts as the Occupation of Basic Farmland to Plant Trees (Guo Fa Ming Dian
[2004] No.1, hereinafter referred to Urgent Notice) shall be implemented to protect the basic farmland in accordance with Five
Forbidden (First, it is forbidden to occupy basic farmland to plant trees, develop forest and fruit industry and cross plantation
of grain and forest as well as to build the net of farmland and forest. Second, it is forbidden to dig pond to raise fish, building
the constructions which may cause serious damage to plow layer beyond the standard in basic farmland in the name of agricultural
restructuring. Third, it is forbidden to expropriate basic farmland unlawfully to undertake the construction of green channel and
urban green belt. Fourth, it is forbidden to violate the overall program of land use in name of returning farmland to forest to bring
basic farmland into the farming returning scope. Fifth, the non-agricultural projects are forbidden, except key national projects
as prescribed by law, to occupy basic farmland.) to ensure the basic usage of farmland from changing. The construction of green belt
shall not exceed the scope as prescribed by the Urgent Notice. The agricultural restructuring of basic farmland shall be undertaken
within the scope of farming. Any unit or individual shall not sign contracts concerning forestation in the farmland; not dig pond
to raise fish and undertake animal and poultry raising as well as other production and operating activities which may destroy the
plow layer. Where the agricultural restructuring has been carried out on basic farmland, it shall still be protected in accordance
with the requirement for basic farmland; where the plow layer and farmland infrastructure has been damaged, it shall be recovered
within the limited period to ensure that the quantity and quality of farmland do not reduce because of agricultural restructuring.

Law enforcement shall be strengthened concerning such acts as gaining the approval by cheating, occupying and destroying basic farmland
in violation of law. As for such acts as disobeying orders and defying prohibitions, they shall be firmly prohibited and ordered
to be rectified. Where the circumstances are serious, the doer shall be severely punished and held to assume liabilities on the merit
of the seriousness of the case in accordance with the relevant provisions of Land Administration Law and Regulations on the Protection
of Basic Farmland; and it a crime is constituted, he shall be subject to criminal liabilities IV. To strengthen the construction of basic farmland and to improve its quality

The basic farmland rectification shall be vigorously carried out. The land rectification items invested by all levels of government
shall favor to protect basic farmland, especially the protection zone of basic farmland in the national grain production area (county)
and commodity gain base, to implement the land rectification of basic farmland. The farmland newly rectified and added in the basic
farmland shall be designated as basic farmland. In ecologically vulnerable areas, the rectification upon flat and slope farmland
shall, in the process of returning slope farmland and seriously desertificated farmland to forest, be strengthened, and the construction
and rectification upon slope-converted terraces, warp land dam and somewhat desertificated farmland shall also be strengthened to
ensure adequate basic fields for growing grain rations.

Greater efforts shall be made to improve the quality of basic farmland. Various effective measures shall be taken to improve the output
of farmland, to extend green manure and returning-straw-to-fertilizer technology, to give more support to the usage of organic fertilizer
so as to nurture the farmland; popularize the employment of such technologies as application formula fertilization, protective farming,
farmland fertilization, restoration of retreated farmland, improvement of fertilization of basic farmland. We shall increase the
input in the water conservancy construction in the basic farmland protection zone, renovate and match the drainage facility of irrigation
works, increase the effective irrigation area of basic farmland.

The concentrated input system for the construction of basic farmland shall be established. The public finance shall strengthen its
support upon the construction of basic farmland protection zone in the main grain production area (county) and main agricultural
production base. The funds used for the construction of water conservancy works, agricultural comprehensive development, land development
and rectification, farmland quality construction, the construction of farmland and forest shall favor the protection zone of basic
farmland; supportive measures shall be established to encourage the farmers to contribute their fund and labor voluntarily, to establish
high-standard basic farmland and to improve the production capability hereof. V. To carry out dynamic monitoring and circulate circular about the changing situation of basic farmland

The fundamental protection for basic farmland shall be perfected. The basic farmland achieves of four levels of authorities such as
provincial(borough/city), city(prefecture), county(city/section) and town shall have complete charts, pictures and data, which are
available for examination and shall serve as the evidence for supervising, examining, auditing, designating and altering basic farmland.
The information management system for basic farmland shall be established by combing land alteration investigation to precisely master
and analyze the utilization and variation of basic farmland. The grade of farmland fertility, soil fertility and environmental dynamic
monitoring, as well as farmland fertility investigation and quality evaluation shall be organized to be carried out. Accordingly,
the quality achieve of basic farmland shall be established by combining with farmland fertility survey and quality evaluation.

The dynamic supervision upon basic farmland shall be strengthened. The supervision network of basic farmland at five levels of authorities
such as provincial(borough/city), city(prefecture) county(city/section) , town and administrative village shall be established to
carry out dynamic inspection; dynamic supervision and information management system of basic farmland shall be carried out by employing
satellite remote sensing, to undertake regular supervision upon basic farmland protection zone, in particular the concentrated basic
farmland, that enjoying good quality and high yield ,that around cities and towns, that along the communication line so as to discover,
rectify, investigate and prosecute such acts as occupation of the basic farmland illegally. The farmland dynamic supervision system
shall be perfected to master the variance of farmland quality, and to issue quality supervision information. All levels of government
shall, in accordance with the result of dynamic supervision, summarize the protection of farmland and submit it to the higher authority.
VI. To explore new mechanism and implement the responsibility of basic farmland protection

The responsibility system of basic farmland protection shall be established in accordance with Ordinance on the Protection of Basic
Farmland. The farmland and basic farmland protection shall serve as the content of objective evaluation for the government leader
during its term. The responsibility document shall be signed to clarify the farmland preservation amount, protection area of basic
farmland, and quality reasonability determined by all levels of governments upon the overall program of land utilization. The objective
evaluation will be carried out regularly and the rewards and punishment measures will be fulfilled. The authorities of Land and Resources
and Agriculture as well as the relevant authorities shall, in accordance with their respective responsibility, strictly fulfill the
tasks related to the protection of basic farmland and try to mobilize the enthusiasm of the whole society. The responsibility document
concerning basic farmland protection shall be signed by the administrative village as a unit with the township government, which
shall be carried out by the contracted farmer household by means of marking in the land certificate and the certificate for land
contracted management rights to ensure the area, location and quality of basic farmland, and to clarify the responsibility, rights
and obligation of contracted farmer household.

The economic incentive system for the protection of farmland shall be explored and established. The agricultural subsidies of the
national government and local governments shall favor the regions where the task to protect farmland is heavy; the land development
and rectification items invested by the national government and other items supporting agriculture shall favor the regions where
striking achievements have been made. The fundamental task concerning the protection of farmland, dynamic supervision, construction
of information system and maintenance fee shall, in accordance with the relevant provisions, be arranged as a whole by the same level
financial sectors in the annual departmental budget. The advanced units and individuals for basic farmland protection shall be praised
and rewarded. Ministry of Land and Resources Ministry of Agriculture National Development and Reform Commission Ministry of Finance Ministry of Construction Ministry of Water Resources State Forestry Bureau September 28, 2005

Ministry of Land and Resources, Ministry of Agriculture, National Development and Reform Commission, Ministry of Finance,
Ministry of Construction, Ministry of Water Resources, and State Forestry Bureau
2005-09-28

12 Page 1 of 2

Expungements

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS OF THE EXCHANGE OF LETTERS FOR MUTUAL EXEMPTION OF...

TOTAL IMPORT AMOUNT, DISTRIBUTING PRINCIPLE AND APPLYING PROCEDURES OF TARIFF QUOTA OF CHEMICAL FERTILIZER IN 2006

LETTER OF MOLSS ON THE ISSUES RELATED TO HOLDING PROFESSIONAL QUALIFICATION CERTIFICATES BY FOREIGNERS FOR THEIR EMPLOYMENT IN CHINA

CIRCULAR OF CHINA SECURITIES REGULATORY COMMISSION ON RELEVANT ISSUES CONCERNING THE INVESTMENT OF MONEY MARKET FUNDS IN SHORT-TERM FINANCING BONDS

MINISTRY OF COMMERCE ANNOUNCEMENT NO. 62, 2005 ON NON STATE-RUN TRADE PERMISSIBLE IMPORT AMOUNT, DISTRIBUTION GIST AND APPLICATION PROCEDURE OF CRUDE OIL AND PRODUCT OIL

MEASURES FOR THE ADMINISTRATION ON THE QUALIFICATION CONFIRMATION OF BID INVITATION AGENCIES FOR PROJECTS INVESTED BY THE CENTRAL GOVERNMENT

DETAILED RULES FOR APPLYING AND DISTRIBUTING IMPORT TARIFF QUOTA OF SUGAR

NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON STRENGTHENING TAX REVENUE ADMINISTRATION IN COAL INDUSTRY

DECISION OF SAIC ON ADJUSTING RELEVANT CLAUSES IN REGULATIONS ON SUPERVISION OF ADVERTISEMENTS ACCORDING TO NEWLY AMENDED DETAILED RULES FOR THE IMPLEMENTATION OF THE REGULATION ON THE MANAGEMENT OF ADVERTISEMENTS

MEASURES FOR THE ADMINISTRATION OF QUALITY TESTING OF CONSTRUCTION PROJECTS

NOTICE OF SASAC ON ISSUES CONCERNING THE ADMINISTRATION OF THE STOCK RIGHT OF STATE-OWNED SHARES IN THE SHARE-TRADING REFORM OF LISTED COMPANIES

OPINIONS OF MINISTRY OF LAND AND RESOURCES, MINISTRY OF AGRICULTURE, NATIONAL DEVELOPMENT AND REFORM COMMISSION, MINISTRY OF FINANCE, MINISTRY OF CONSTRUCTION, MINISTRY OF WATER RESOURCES, AND STATE FORESTRY BUREAU CONCERNING IMPROVING THE PROTECTION OF BASIC FARMLAND

CONSTITUTION ACT, 1982 – page 22

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

CONSTITUTION ACT, 1982 – page 17

CONSTITUTION ACT, 1982 – page 16

CONSTITUTION ACT, 1982 – page 12

CONSTITUTION ACT, 1982 – page 11

CONSTITUTION ACT, 1982 – page 10

CONSTITUTION ACT, 1982 – page 9

CONSTITUTION ACT, 1982 – page 8

CONSTITUTION ACT, 1982 – page 7