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CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE RELEVANT ISSUES ON STRENGTHENING THE ADMINISTRATION OF SPECIAL VAT INVOICES

the State Administration of Taxation

Circular of the State Administration of Taxation Concerning the Relevant Issues on Strengthening the Administration of Special VAT
Invoices

Guo Shui Fa [2005] No. 150

The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically
designated in the state plan:

It is recently reported by some regions that it is prevalent that some general VAT taxpayers (hereinafter referred to as the general
taxpayers) issue special VAT invoices to the general taxpayers as the third party for tax frauds where no special VAT invoice (hereinafter
referred to as the special invoices) needs to be issued in the dealings with small-scale taxpayers. With a view to guarding against
falsification of special invoices and stopping the frauds of the deduction of value-added tax and export tax refund by false special
invoices, you are hereby notified of the relevant issues as follows:

I.

The taxation authorities shall intensify the administration on small-scale taxpayers. A comprehensive check of small-scale taxpayers
shall be conducted, and any taxpayer whose annual sales amount exceeds the standard of small-scale taxpayers shall be regarded as
a general taxpayer by the taxation authority according to the relevant provisions. Where a taxpayer meets the conditions of general
taxpayers but fails to apply for going through the formalities for the confirmation of general taxpayers, his taxable amount shall
be calculated at the VAT rate on the basis of the sales amount, the input taxes may not be deducted and no special invoice may be
used therefor. Where a taxpayer who has exceeded the standard of small-scale taxpayers is not confirmed as a general taxpayer according
to law, the handling person or person responsible for examination and approval shall be investigated for legal liabilities.

II.

The taxation authorities shall do a good job in the confirmation work of a general taxpayer. The qualification confirmation of a general
taxpayer shall be subject to strict examination and approval in accordance with the relevant existing provisions, and any taxpayer
that meets the conditions for confirmation of a general taxpayer shall be urged to apply for the qualification confirmation of a
general taxpayer. Whenever a taxpayer files an application for the qualification confirmation of a general taxpayer with the taxation
authority, the competent taxation authority shall timely carry out the examination and approval of the case, make an appointment
for interviews and conduct on-spot verification. If the conditions for confirmation are met, the competent taxation authority shall
timely confirm it, and may not delay it under any excuse, nor may it refuse to make confirmation without any justifiable reason.

III.

The taxation authorities shall intensify the administration on special invoices of general taxpayers.

1.

It is necessary to intensify the administration on the use of special VAT invoices by general taxpayers and require the taxpayers
to issue special invoices in strict compliance with the Provisions on the Use of Special VAT Invoices and other relevant provisions.

2.

The general taxpayer, whose tax declaration is abnormal, shall be subject to key examination to find whether or not the names of goods
indicated in the acquired special invoices or lists of the sold goods accord with the scope of its business or the raw materials
consumed in the course of production, and to find whether or not the actual dealer is the issuer of the special invoices in light
of the taxpayer’s relevant materials, such as the purchase-and-sale contract and the settlement voucher issued by the bank.

Anyone who violates the Provisions on the Use of Special VAT Invoices shall be punished in accordance with relevant provisions; and
anyone that is suspected of issuing invoices for any third party or defrauding the input tax deduction or export tax refund shall
be transferred to the auditing department for auditing.

IV.

When a taxation authority carries out the authentication of special invoices, it shall seriously examine the content of special invoices,
and detain and transfer to the auditing department for auditing those invoices with wrong cryptograph, inconsistent authentication
(excluding the inconsistent authentication of taxpayers’ identification numbers or the inconsistent authentication of invoices’ codes)
or repeated authentication.

V.

The taxation authorities shall intensify the work relating to the tax payment evaluation, and shall lay emphases on the tax payment
evaluation of those general taxpayers that deduct VAT input taxes by paying for goods in cash, purchasing goods on credit or entrusting
any other entity or individual to pay for goods, and shall conduct on-the-spot verification when necessary. Where it finds that any
taxpayer purchases any goods that is inconsistent with its actual business, or that the taxpayer fails to pay for the goods for a
long time, or entrusts any other person to make large payment without any justifiable reason, or has not concluded a purchase-and-sale
contract (excluding the sporadic purchases or sales) for the purchase and sale of goods or the provision of taxable services, the
taxpayer shall be transferred to the auditing department for auditing.

Please carry them out accordingly.

the State Administration of Taxation

September 12, 2005



 
the State Administration of Taxation
2005-09-12

 






MINISTRY OF COMMERCE ANNOUNCEMENT NO.46, 2005 ON PRELIMINARY ARBITRATION ON DIMETHYL CYCLOSILOXANE (CYCLIC DIMETHYL SILOXANE)

Ministry of Commerce

Ministry of Commerce Announcement No.46, 2005 on Preliminary Arbitration on Dimethyl Cyclosiloxane (Cyclic Dimethyl Siloxane)

[2005] No.46

Ministry of Commerce issued an announcement on July 16, 2004 to start an anti-dumping investigation on the imported Dimethyl Cyclosiloxane
(Cyclic Dimethyl Siloxane) originating from Japan, U.S., U.K. and Germany (hereinafter referred to as the investigated products).

In accordance with Article 24 of Anti-dumping Regulations of People’s Republic of China, Ministry of Commerce made the preliminary
arbitration that dumping of the investigated products had taken place, which had caused material injury to China’s industry and there
was a casual relationship between the dumping and the injury.

The Dimethyl Cyclosiloxane (Cyclic Dimethyl Siloxane) is listed under No. 29310000, 38249090 in Import and Export Tariffs of General
Administration of Customs of PRC.

In accordance with Article 28 and 29 of Anti-dumping Regulations of People’s Republic of China, Ministry of Commerce decided to take
anti-dumping measures by deposit in security as of September 29, 2005.

Deposit in security rates are as follows:

Companies of Japan:

1.

GE Toshiba Silicones Co., Ltd: 16%

2.

All Others: 35%

Companies of U.S.:

1.

Dow Corning Corporation: 13%

2.

All Others: 35%

Companies of U.K.:

1.

Dow Corning Limited: 13%

2.

All Others: 35%

Companies of Germany.:

1.

Wacker-Chemie GmbH:35%

2.

All Others: 35%

The relevant interested parities could apply written comments, with related evidence, to Ministry of Commerce for consideration within
20 days as of the date this announcement is issued.

Appendix:

Ministry of Commerce Preliminary Arbitration on Anti-dumping Investigation on Imported Dimethyl Cyclosiloxane (Cyclic Dimethyl Siloxane)
Originating from Japan, U.S., U.K. and Germany

Ministry of Commerce

September 29, 2005



 
Ministry of Commerce
2005-09-29

 






CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS OF THE EXCHANGE OF LETTERS FOR MUTUAL EXEMPTION OF TAX ON INTERNATIONAL AIR TRANSPORT INCOME BETWEEN CHINA AND LUXEMBOURG

The State Administration of Taxation

Circular of the State Administration of Taxation on the Effectiveness of the Exchange of Letters for Mutual Exemption of Tax on International
Air Transport Income between China and Luxembourg

Guo Shui Fa [2005] No.143

The bureaus of state taxation and the bureaus of local taxation of all the provinces, autonomous regions, municipalities directly
under the Central Government, and cities specifically designated in the state plan, Yangzhou Taxation Institute, and all the entities
directly under the State Administration of Taxation,

The Exchange of Letters between the Government of the People’s Republic of China and the Government of the Grand Duchy of Luxembourg
for Mutual Exemption of Tax on International Air Transport Income of Air Transport Enterprises was signed by Xie Xuren, Director
General of the State Administration of Taxation and Juncker, Finance Minister of Luxembourg on July 22nd, 2005 and August 4th, 2005
respectively on behalf of their own government, and is hereby printed and distributed to you. The Exchange of Letters shall go into
effect since August 4, 2005, and shall be implemented since October 1st, 2005.

Annex: Exchange of Letters between the Government of the People’s Republic of China and the Government of the Grand Duchy of Luxembourg
for Mutual Exemption of Tax on International Air Transport Income of Air Transport Enterprises

State Administration of Taxation

September 12, 2005 Annex:Exchange of Letters between the Government of the People’s Republic of China and the Government of the Grand Duchy of Luxembourg for
Mutual Exemption of Tax on International Air Transport Income of Air Transport Enterprises

Letter of the Chinese Party

Your Excellency,

It’s my honor to refer to the issue of exemption of tax on income obtained from undertaking international transport by the air enterprises
of both countries, and suggest making the following arrangements on behalf of the government of the People’s Republic of China:

All the taxes shall be exempted in the opposite country on the income, profit and proceeds obtained from undertaking international
transport business in the opposite country by the air transport enterprises designated by the governments of both countries.

If Your Excellency accepts the said arrangements, it’s my honor to suggest that this letter and the letter of reply acknowledged by
Your Excellency on the government of the Grand Duchy of Luxembourg’s acceptance of the aforesaid suggestions proposed by the government
of the People’s Republic of China shall constitute an agreement between the governments of both countries. The said agreement shall
enter into force as of the date when Your Excellency makes a letter of reply.

With highest respect.

Representative of the Government of the People’s Republic of China

Director General of the State Administration of Taxation: Xie Xuren

July 22nd, 2005

Letter of the Luxembourg Party

Your Excellency,

It’s my honor to acknowledge the receipt of your letter, dated July 22nd, 2005, which reads as follows,

“It’s my honor to refer to the issue of exemption of tax on income obtained from undertaking international transport by the air enterprises
of both countries, and suggest making the following arrangements on behalf of the government of the People’s Republic of China:

All the taxes shall be exempted in the opposite country on the income, profit and proceeds obtained from undertaking international
transport business in the opposite country by the air transport enterprises designated by the governments of both countries.

If Your Excellency accepts the said arrangements, it’s my honor to suggest that this letter and the letter of reply acknowledged by
Your Excellency on the government of the Grand Duchy of Luxembourg’s acceptance of the aforesaid suggestions proposed by the government
of the People’s Republic of China shall constitute an agreement between the governments of both countries. The said agreement shall
enter into force as of the date when Your Excellency makes a letter of reply.

With highest respect.

Representative of the Government of the People’s Republic of China

Director General of the State Administration of Taxation: Xie Xuren”

I sincerely acknowledge that the Luxembourg agrees with the contents of the letter, and avail myself of this opportunity to renew
to Your Excellency the assurances of my highest respect.

Representative of the Government of the Grand Duchy of Luxembourg

Finance Minister Jean-Claude Juncker



 
The State Administration of Taxation
2005-09-12

 






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

Ministry of Commerce

Ministry of Commerce Announcement No. 67, 2005 on Total Import Amount, Distributing Principle and Applying Procedure of Tariff Quota
of Chemical Fertilizer in 2006

[2005] No. 67

In accordance with Administrative Measures on Commodities Import and Export of the People’s Republic of China as well as promises
for China entry WTO, total import amount, distributing principle and applying procedures of tariff quota of chemical fertilizer in
2006 are announced as follows. All qualified units of chemical fertilizer import may apply to administrative organs on important
industrial products authorized by Ministry of Commerce, or directly apply to Ministry of Commerce during Oct 15, 2005 to Oct 31,
2005.

Appendix: Total Import Amount, Distributing Principle and Applying Procedures of Tariff Quota of Chemical Fertilizer in 2006

Ministry of Commerce

Sep 29, 2005

Total Import Amount, Distributing Principle and Applying Procedures of Tariff Quota of Chemical Fertilizer in 2006

Chemical fertilizer types under tariff quota administration in 2006: Carbamide (tariff code: 31021000), Diammonium phosphate (tariff
code: 31053000), Compound chemical fertilizer (tariff code: 31052000). Tax rate included in tariff quota is 4%, but that excluded
in tariff quota is 50%.

Total amount of tariff quota:

Total amount of tariff quota of chemical fertilizer in 2006

Carbamide: 3,300,000 ton;

Diammonium phosphate: 6,900,000 ton;

Compound chemical fertilizer 3,450,000 ton

Distributing principle:

1.

Import achievement of applying unit;

2.

Production capacity, operation scale and sales conditions;

3.

Whether the distributed quotas were adequately used or not;

4.

Quantity conditions of applying quota;

5.

Applying conditions of new importers;

6.

Other considerations. Tariff quota of state trade Total amount of tariff quota of chemical fertilizer of state trade in 2006 Carbamide:
2,970,000 ton; Diammonium phosphate: 4,490,000 ton; Compound chemical fertilizer 2,240,000 ton Units applying for tariff code of
chemical fertilizer of state trade: companies of agriculture product materials with import radix and achievement; “Three Stations”
of agriculture (station soil and fertilizer, station of seed and station of agriculture technique) with import radix and achievement;
chemical fertilizer producing enterprises with import radix and achievement; qualified new import applicants. Tariff quota of non-state
trade Total amount of tariff quota of chemical fertilizer of non-state trade in 2006 Carbamide: 330,000 ton; Diammonium phosphate:
2,410,000 ton; Compound chemical fertilizer: 1,210,000 ton Units applying for tariff code of chemical fertilizer of non-state trade:
companies of small trade with import radix and achievement; foreign-invested enterprises with import radix and achievement; chemical
fertilizer importing enterprises in special economic zone with import radix and achievement; qualified new import applicants. Required
materials for tariff quota application All units applying for tariff quota need to submit the following materials:

1.

Basic conditions of applying units: copy of business license of industry and commerce, registration fund, production capacity, operation
scale, sales revenue, tax total amount.

2.

Distributed quota quantity in recent 3 years (2003-2005), including quota amount of each type, and copy of related distributing documentary;

3.

Chemical fertilizer import achievement in recent 3 years (2003-2005), including import achievement of each type (import achievement
subjects to statistics of Customs);

4.

Type and amount of tariff quota of chemical fertilizer tariff quota in 2006, and give clear indication of state trade or non-state
trade (the two types can not be applied at one time). Applying procedure

All import-applying units should submit applying materials to administrative organs on important industrial products, which will be
transmitted to Ministry of Commerce. Central enterprises may directly submit to Ministry of Commerce.



 
Ministry of Commerce
2005-09-29

 






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:

I.

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:

1.

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.

2.

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.

3.

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.

4.

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 :

1.

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

2.

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:

1.

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

2.

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

3.

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;

4.

Having sound organizations and internal management rules and regulations;

5.

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

6.

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

7.

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;

8.

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

9.

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:

1.

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

2.

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

3.

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

4.

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

5.

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

6.

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:

1.

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

2.

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

3.

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

4.

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

5.

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

6.

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:

1.

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

2.

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);

3.

The articles of association of the company;

4.

The form of conditions on the establishment of enterprise organizations;

5.

The basic information on the enterprise personnel;

6.

The bid invitation performance;

7.

The bid winning notice on the applied bid invitation performance;

8.

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

9.

Other relevant documents.

Article 14

The application materials for the qualification as a bid invitation agency for projects invested by the central government shall be
submitted for preliminary examination to the development and reform committee at the level of province at the locality where the
enterprise has registered. The organ of preliminary examination shall make examination on the application materials according the
relevant provisions, bring forward preliminary examination opinions, and submit the opinions to the National Development and Reform
Commission.

Article 15

The National Development and Reform Commission shall organize expert committee to make appraisal on the qualification application
materials that has passed the preliminary examination of the provincial development and reform committee, and grant the qualification
of a bid invitation agency for projects invested by the central government to the applicant who has passed the appraisal.

The National Development and Reform Commission shall, within 10 days after determining the appraisal result, issue the qualification
certificate to the institution that has obtained the qualification as a bid invitation agency for projects invested by the central
government, and meanwhile announce the result to the public.

Article 16

The valid period of the qualification certificate of a bid invitation agency for projects invested by the central government shall
be three years. If any bid invitation agency needs to prolong the valid period of the qualification certificate, it shall file an
application with the National Development and Reform Commission 30 days before the expiry of the valid period of the certificate.

Article 17

The National Development and Reform Commission shall carry out the appraisal work for upgrading the qualification of bid invitation
agencies for projects invested by the central government periodically. If any Grade B or preliminary grade bid invitation agency
has met the conditions of a higher grade one year after it has obtained the qualification of a bid invitation agency for projects
invested by the central government for the first time, it may file an application for being upgraded as required at the time in the
current year when applications for the qualification of bid invitation agencies are to be accepted.

Article 18

Any bid invitation agency under any of the following circumstances shall not be granted the qualification as a bid invitation agency
for projects invested by the central government:

1.

Not meeting the relevant conditions as prescribed in the present Measures;

2.

Failing to provide authentic and complete materials as required; or

3.

Having acts in violation of laws and regulations in the bid invitation agency business, and having been put on records for examination
by the judicial organization or having been subject to the punishment of suspension of the qualification by the relevant administrative
departments during the latest three years.

Article 19

Where any bid invitation agency for projects invested by the central government alters its name, address or changes its legal representative,
it shall apply for alteration of the qualification certificate to the National Development and Reform Commission.

In the case of division, merger or other major changes in its organization, the bid invitation agency for projects invested by the
central government shall reapply for the qualification to the National Development and Reform Commission according to the present
Measures.

Chapter III Supervision and Administration

Article 20

The bid invitation agencies for projects invested by the central government shall, according to the Bidding Law and the relevant administration
provisions of the state on projects invested by the central government, undertake bid invitation agency business upon the entrustment
of the tenderee, and collect the bid invitation agency service fees pursuant to the relevant state provisions.

Article 21

The bid invitation agencies for projects invested by the central government shall strictly enforce the relevant provisions on bidding
and investment administration, voluntarily accept the supervision of government and society, maintain the legitimate rights and interests
of each party of the bid invitation and bidding, and ensure the public interests, as well as undertake the relevant obligations of
confidentiality.

Article 22

The bid invitation agency for projects invested by the central government shall, within 15 days after the end of the work of bid invitation
for projects invested by the central government and issuing the bid winning notice, submit the Report on the Conditions of Bid invitation
for Projects Invested by the Central Government to the National Development and Reform Commission.

The National Development and Reform Commission shall make spot check irregularly on bidding projects according to the report on project
bid invitation.

Article 23

The National Development and Reform Commission shall be responsible for accepting the inquiry and complaints on the qualification
of bid invitation agencies for relevant projects invested by the central government.

Article 24

The National Development and Reform Commission shall organize expert committee each year, and on the basis of the report, inquiry,
complaint records of project bid invitation and the performance of bid invitation projects, and etc., make annual qualification examination
on bid invitation agencies for projects invested by the central government. If any bid invitation agency fails to pass the annual
examination in two consecutive years, it shall be degraded or even cancelled of the qualification of a bid invitation agency.

If any bid invitation agency has any of the following circumstances, it shall be deemed as failing to pass the annual examination:

1.

It has serious violation acts in the year;

2.

It fails to submit the Report on the Bid Invitation of Projects Invested by the Central Government and the annual examination materials
in a timely manner and in compliance;

3.

The annual bid invitation performance of a Grade A bid invitation agency fails to reach RMB 1 billion Yuan; and

4.

The annual bid invitation performance of a Grade B bid invitation agency fails to reach RMB 500 million Yuan.

Chapter IV Penalties

Article 25

Where any bid invitation agency falsifies during the process of applying for its qualification, if it is under the process of application
and examination, the application shall be cancelled; if it has obtained the qualification, the qualification shall be cancelled.

Article 26

Any bid invitation agency that submits false materials during the process of annual examination on its qualification shall be given
the punishment of suspension or cancellation of the qualification in light of the circumstances.

Article 27

Where the way of bid invitation under entrustment is adopted for any project invested by the central government, if no bid invitation
agency that has the corresponding qualification is entrusted for handling the bid invitation affairs, the bid winning result shall
be deemed as invalid.

In case any bid invitation agency for projects invested by the central government undertakes the bid invitation agency business by
exceeding the scope as prescribed in the present Measures, it shall be given the punishment of suspension of the qualification.

Article 28

If any bid invitation agency for projects invested by the central government lends, transfers or alters its qualification certificate,
it shall be given the punishment of cancellation of the qualification.

Article 29

In case any bid invitation agency for projects invested by the central government has the following acts in the bid invitation agency
business, the National Development and Reform Commission shall, in light of the circumstances, give it such punishments as warning,
suspension of its qualification or cancellation of its qualification:

1.

Revealing the relevant information and materials relating to the bid invitation agency business that shall be kept secret;

2.

Colluding with the tenderee or the tenderer to damage the national interests, public interests or the lawful rights and interests
of other people;

3.

Making negotiation with the tenderer on the tender price, the tender project and other substantive contents; or

4.

Amending bid invitation documents, tender quoted price and bid winning notice without permission.

If the bid winning result is affected by the aforesaid acts, it shall be deemed as invalid.

Article 30

In case any bid invitation agency commits any of the following acts, the National Development and Reform Commission shall order it
to make correction, and give it a punishment of warning in light of the circumstances, or may impose upon it a fine of certain amount.
For acts in item (5), a fine of 10,000 Yuan up to 50,000 Yuan may be imposed upon it; and for other acts, a fine of less than 10,000
Yuan may be imposed upon it.

1.

It fails to promulgate the announcement for bid invitation on the designated media;

2.

The time limit for issuing the bid invitation documents or documents of preliminary examination on the qualification does not comply
with the relevant provisions;

3.

The constitution of the bid assessment committee and the expert structure do not comply with the relevant provisions;

4.

It fails to make bid invitation public once again when the number of tenderers does not comply with the legal requirements;

5.

It restricts or excludes potential tenderers with unreasonable requirements, discriminates against potential tenderers or restricts
the competition between the tenderers;

6.

It fails to report the Report on the Bid Invitation of Projects Invested by the Central Government as required; or

7.

Other acts in violation of laws and regulations and the relevant provisions.

Article 31

The result of punishment on bid invitation agencies shall be announced to the public on the website of the National Development and
Reform Commission in a timely manner.

In case any bid invitation agency causes any damage to others due to its illegal acts or irregularities, it shall assume the compensation
liabilities according to law; if a crime is constituted it shall be investigated for criminal liabilities by being transferred to
the judicial institution.

Chapter V Supplementary Provisions

Article 32

The power to interpret the present Measures shall reside in the National Development and Reform Commission.

Article 33

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



 
the National Development and Reform Commission
2005-09-19

 






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:

1.

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

2.

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.

3.

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.

4.

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.

5.

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).

6.

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.

7.

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:

1.

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.

2.

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.

3.

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.

4.

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 assessment￿￿value 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 assessment￿￿unit 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 assessment￿￿wage 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 assessment￿￿unit 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 assessment￿￿the 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 month￿￿of assessment= raw coal sale in the month of assessment￿￿unit 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 period￿￿mineral 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 month￿￿mineral 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 assessment￿￿unit sale price

5.

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.

6.

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.

7.

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.

8.

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

 






12Page 1 of 2

CONSTITUTION ACT, 1982 – page 22

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

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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