Facebook
Home Immigration

Immigration

MEASURES FOR THE HANDLING OF INCOME TAXES IN THE DEBT RESTRUCTURING OF ENTERPRISES

The State Administration of Taxation

Measures for the Handling of Income Taxes in the Debt Restructuring of Enterprises

Decree [2003] No.6 of State Administration of Taxation

January 23, 2003

Article 1

In order to strengthen the administration of income tax in the debt restructuring of enterprises, and to prevent the loss of tax revenue,
these Measures are enacted in accordance with the Provisional Regulations of the People’s Republic of China on Enterprise Income
Tax and the implementation rules thereof.

Article 2

Debt restructuring as used in these Measures refers to all the mattes involving modification of debt terms between the creditor (enterprise)
and the debtor (enterprise).

Article 3

Debt restructuring can be done in any or all of the following methods:

1)

Paying off the debts by cash lower than the assessable cost of the debts;

2)

Paying off the debts by non-cash assets;

3)

Transferring the debts to capital, including debt-equity swap of state-owned enterprises;

4)

Modifying other debt terms, such as extending the repayment period, extending the repayment period and collecting extra interests,
extending the repayment period and reducing the capital or interest of the debts etc;

5)

Mixed restructuring by combining two or more of the aforesaid methods.

Article 4

Where the debtor (enterprise) pays off the debts by non-cash assets, except that the enterprise is restructured or there are otherwise
liquidation provisions, the handling of income tax shall be divided into two economic operations, namely, the transferring of the
non-cash assets at fair value, and the paying off of debts with the amount equivalent to the fair value of the non-cash assets. The
debtor (enterprise) shall confirm the transfer income (or loss) of the relevant assets; for the non-assets acquired by the creditor
(enterprise), the assessable cost shall be determined according to the fair value of the relevant assets (including the taxes relating
to the transfer of assets), and thus to calculate the expenses for depreciation of fixed assets, the expenses for amortization of
intangible assets or the sale cost carried forward etc that shall be deducted before payment of the enterprise income tax.

Article 5

In the debt restructuring of transferring debts to capital, except that the enterprise is restructured or there are otherwise liquidation
provisions, the debtor (enterprise) shall confirm the balance between the book value of the restructured debts and the fair value
of the equity enjoyed by the creditor for giving up the creditor’s rights as the income of debts restructuring, and include that
income in the taxable income of the current period. The creditor (enterprise) shall confirm the fair value of the equity it enjoyed
as the assessable cost of the investment.

Article 6

In the debt restructuring in which the creditor’s concessions to the debtor include paying off the debts by cash or non-cash assets
lower than the assessable cost of the debts etc, the debtor shall confirm the balance between the assessable cost of the restructured
debts and the amount of the cash paid or the fair value of the non-cash assets as the income of debt restructuring, and include that
income in the taxable income of the current period. The creditor shall confirm the balance between the assessable cost of the restructured
debts and the cash or fair value of the non-cash assets received as the loss of debt restructuring of the current period to offset
the taxable income.

Article 7

In the debt restructuring by modifying other debt terms, the debtor shall write down the assessable cost of the restructured debts
to future payable amount, and the amount written down shall be confirmed as the income of debt restructuring of the current period.
The creditor shall write down the assessable cost of the credits to future receivable amount, and the amount written down shall be
confirmed as the loss of debt restructuring of the current period.

Article 8

If an enterprise’s income of asset transfer or of debt restructuring confirmed as a result of paying off debts by non-case assets
or of the creditor’s concessions is of considerably large amount, and it is really difficult to pay the tax once-off, the tax may
be evenly included in the payable income of each year within a period no longer than 5 tax years.

Article 9

In debt restructuring between associated parties that include such concession terms as one party shall transfer profits to the other
party, if there are reasonable business needs and any of the following conditions is met, the tax may be handled respectively pursuant
to Articles 4 to 8 of these Measures upon approval of the tax authorities:

1)

As supported by a court ruling;

2)

There is an agreement of consent all of the creditors;

3)

In case of approved debt-equity swap of state-owned enterprise.

Article 10

If the debt restructuring including concession terms between associated parties is not in conformity with the conditions provided
in Article 9 of these Measures, the creditor may not, as a general principle, confirm the concession as restructuring loss, but
as donation, and the debtor shall confirm the donation income. If the debtor is a shareholder of the creditor, the concession of
the creditor shall be assumed as the distribution to the shareholders by the enterprise, and be handled according to Item 2) of Article
1 of the Notice of the State Administration of Taxation on Several Issues of Income Tax on Equity Investment of Enterprises (GuoShuiFa
[2002] No.118).

Article 11

The fair value as used in these Measures refers to the fair purchase value of the transactions between independent enterprises.

Article 12

These Measures shall enter into force on March 1, 2003.



 
The State Administration of Taxation
2003-01-23

 






OPINIONS OF THE MOFTEC AND THE STATE INTELLECTUAL PROPERTY OFFICE ON STRENGTHENING THE ADMINISTRATION OF PATENTS IN FOREIGN TRADE

The Ministry of Foreign Trade and Economic Cooperation, the State Intellectual Property Office

Opinions of the MOFTEC and the State Intellectual Property Office on Strengthening the Administration of Patents in Foreign Trade

January 24, 2003

Opinions of the MOFTEC and the State Intellectual Property Office on Strengthening the Administration of Patents in Foreign TradeChina’s
accession to the WTO and the progress of the economic globalization have provided a broad space for the development of China’s foreign
trade. In the future, we’ll participate in international economic and technological cooperation and competition in a wider range
and on a higher level. As a member of the WTO, we shall pay special attention to the Trade-Related Intellectual Property Agreement
of the WTO, participate in the coming round of the Agreement, and voluntarily perform our commitments made upon our accession to
the WTO. The MOFTEC and the State Intellectual Property Office (hereafter “SIPO”) have, on the basis of deep research of the intellectual
property (hereafter “IP”) issues in the foreign trade of China, come to the consensus that efforts should be made to protect and
administer the IP rights in foreign trade, we should give full play to the functions of the IP system in the development of enterprises,
and give support and guidance to the enterprises in their employment of relevant IP laws in defending their own interests.

I.

The present Opinions have been formulated according to the Patent Law of the People’s Republic of China, the Foreign Trade Law of
the People’s Republic of China, the Regulation of the People’s Republic of China the Administration of the Import and Export of Technologies,
the Regulation on the Customs’ Protection of Intellectual Property Rights, and other relevant laws and regulation for the purpose
of intensifying the administration of patents in foreign trade, facilitate the enterprises in their prevention and reducing risks
in foreign trade, and promote the healthy development of foreign trade.

II.

The expression “administration of patents in foreign trade” as mentioned in the present opinions refers to the administration of the
affairs relating to patents (including the application for patents) involved in the import and export trade of goods, services, and
technologies.

The affairs relating to patent include the patent literature search, recognition of the legal status of patents, the monitoring of
patent infringement, the trade of patent licenses, the transfer of patent rights (the right to patent application), and the conclusion
and performance of contracts for the transfer or license of patents.

III.

Foreign trade operators shall establish and perfect their patent administration rules according to the requirements of the Measures
for the Administration of the Patents of Enterprises (for Trial Implementation).

IV.

The MOFTEC and the administrative department of foreign trade in all provinces, autonomous regions, and municipalities directly under
the Central Government as well as the SIPO and the organs authorized thereby shall establish a reporting system of the major, important,
and unexpected matters that happen in the administration of patents, and shall intensify the provision of guidance in the administration
of patents.

In order to deal with the major, important and unexpected matters as mentioned in the preceding paragraph, the MOFTEC and the SIPO
shall establish a system of joint meetings on various levels.

V.

Where any patent is involved when any foreign trade business operator imports any goods or imports any of the raw materials or spare
parts for the purpose of processing with the materials supplied by the client or of processing with imported raw materials, the business
operator shall request the exporter or client to provide relevant certificates to prove that it is the lawful holder or lawful licensee
of the patent.

It may be clearly stipulated in the contract for import or entrusted processing that if the importer of goods or the trustee to the
contract of entrusted processing is charged by any third party for patent infringement or is involved in any other dispute of patent,
the legal liabilities shall be borne by the exporter or the trustor.

VI.

Where the transfer of any patent or patent application right or the license of patent right is involved in the import of technology
or equipments by any foreign trade business operator, the transferrer or the licenser shall be required to show the certification
documents that proves the validity of the patent or the certification materials that proves the existence of the right to apply for
patents. Where it is necessary, it shall retrieve the patent documents within the technical fields at the patent service institutions
acknowledged by the SIPO or the organs authorized thereby so as to avoid infringing upon the patent right of any third party.

VII.

Where any new technology or invention is involved in the export of goods by any foreign trade business operator, the operator shall
retrieve the patent documents of the country or region where the importer is located within the technical fields of the patent so
as to prevent the export goods from infringing upon the patent right of the country or region where the goods are exported to. Where
it is necessary and it is possible, it may file an application beforehand or concurrent for patent to the country or region where
the importer is located.

VIII.

Where any foreign business operator exports any technology or equipment, it shall retrieve the patent documents of the country or
region where the importer is located within the technical fields of the technology so as to avoid infringing upon the patent right
of any third part. Where it is necessary and it is possible, it may file an application beforehand or concurrently at the country
or region where the importer is located.

IX.

Where the transfer of any patent or of any patent application right is involved in the import or export by any foreign trade business
operators, an contract for the transfer of patent rights or patent application rights shall be entered into. If the license of any
patent is involved, a contract for the license of patent shall be entered into.

In the conclusion of contracts of the transfer of patent rights or patent application rights, the Regulation of the People’s Republic
of China on the Administration of the Import and Export of Technologies shall be abided by.

X.

With a view to protecting the rights and interests of both parties to contracts, a contract for the license of patents may include
the following clauses:

1.

Contents of the patent license, including the all or part of the contents of the production, use, promise to sell or import the patented
goods;

2.

Whether the licensee is enpost_titled to license any other person to use the patent of the licenser;

3.

The countries and regions where the patented goods may be sold;

4.

In case the contract expires while the valid term of the patent has not expired, whether the licensee may continue to use the patent;

5.

The attribution of the right to apply for intellectual property protection to the inventions or creations jointly accomplished by
both parties in the process of the performance of the contract;

6.

The ex officio license of the new inventions and creations accomplished by the licenser in the performance of contracts or any other
provisions;

7.

The use of the know-how and the exchange of relevant materials relating to the implementation of the patent concerned and the relevant
technological services and technological training necessary for the implementation of the patent concerned;

8.

The use of relevant know-how, the matters of confidentiality, etc.;

9.

The responsibilities to be borne when the patented goods cannot meet the technical standards or qualities as agreed upon in the contract.

XI.

All foreign trade business operators shall make customs archivist files of relevant patents in conformity with the Regulation on the
Customs’ Protection of Intellectual Property Rights. Where any of them finds that any import or export goods might infringe upon
its patent right, it may plead the customs or the administrative department of patents, according to the Regulation on the Customs’
Protection of Intellectual Property Rights or other relevant laws and regulations, to take protective measures.

XII.

The MOFTEC and the organs authorized thereby as well as the SIPO and the organs authorized thereby shall supervise and inspect the
making of rules for the administration of patents of the foreign trade business operators and the activities of patent management
or business operation.

XIII.

The present Opinions shall be subject to the interpretation of the MOFTEC and the SIPO, and shall be implemented by reference 30 days
after publication.



 
The Ministry of Foreign Trade and Economic Cooperation, the State Intellectual Property Office
2003-01-24

 






MEASURES FOR PRICE ADMINISTRATION OF WATER SUPPLY OF WATER ENGINEERING

The State Development and Reform Commission, the Ministry of Water Resources

Decree of the State Development and Reform Commission of the PRC and the Ministry of Water Resources of the PRC

No.4

According to the relevant provisions of the Water Law of the PRC and the Price Law of the PRC, the Measures for Price Administration
of Water Supply of Water Engineering are formulated, which is hereby promulgated and shall come into force on January 1, 2004.

According to the provisions of the Reply to Nullifying the Measures for Verification, Billing and Collection and Management of Water
Fees of Water Engineering (GuoHan [2003] No.57) of the State Council, the original Measures for Verification, Billing and Collection
and Management of Water Fees of Water Engineering (GuoFa [1985] No. 94) formulated by the State Council shall be repealed simultaneously
as of the date of implementation of the Measures for Price Administration of Water Supply of Water Engineering.

Director of the State Development and Reform Commission: Ma Kai

Minister of the Ministry of Water Resources: Wang Shucheng

July 3, 2003

Measures for Price Administration of Water Supply of Water Engineering

Chapter I General Provisions

Article 1

In order to perfect the mechanism of price formation of water supply of water engineering, to regulate the price management of water
supply of water engineering, to safeguard and rationally utilize water resources, to promote economical use of water, and to guarantee
the healthy development of water conservancy causes, the Measures is formulated according to the Price Law of the PRC and the Water
Law of the PRC.

Article 2

The Measures shall be applicable to the price management of water supply of water engineering in the territory of the PRC.

Article 3

The price of water supply of water engineering herein refers to the price of natural water sold to users by water suppliers through
blocking, reservation, conduct and taking facilities of water engineering.

Article 4

The price of water supply of water engineering is composed of costs, expenses, profits and tax of the water production.

The costs of the water production refer to the direct salary, direct material expenses and other direct expenditures, as well as depreciation
expenses of fixed assets, repair fees and water resources fees production expenses occurred during regular production of water supply.
The expenses of the water production refer to rational marketing expenses, management fees and financial expenses in order to organize
and manage the production and operation of water supply.

The profits refer to the rational revenues acquired through undertaking regular production and operation of water supply, and shall
be checked and ratified according to the profit margin of net assets.

Article 5

The price of water supply of water engineering shall adopt the uniform policies and management by level and adopt the government-guiding
price or the government pricing in consideration of different circumstances. The price of water supply of water engineering run by
the local people encouraged by the government shall adopt the government-guiding price; other price of water supply of water engineering
shall adopt the government pricing.

Chapter II Principles and Measures for Verification of Water Price

Article 6

The price of water supply of water engineering shall be formulated according to the principles of compensatory cost, rational revenues,
high quality and favorable price and fair burden, and shall be adjusted according to the changes of the costs, expenses and market
supply and demand of water supply.

Article 7

For the water engineering in the same areas of water supply of similar engineering status, geographical environment and water resources,
the price of water supply shall be uniformly verified according to the region. The specific scope of water supply region shall be
determined by the competent price departments through consultation with the competent provincial water departments. Other price of
water supply of water engineering shall be verified based on single engineering.

Article 8

The assets, costs and expenses of water engineering shall be rationally distributed among various usages of water supply, energy production
and flood control. The costs and expenses distributed by the water supply of water engineering shall be compensated by the price
of water supply. The specific methods of distribution and accounting shall be executed according to the relevant provisions of the
competent financial, price and water departments under the State Council.

Article 9

For the water supply engineering of water conservancy established by loans and bonds, the price of water supply shall enable the water
supplier to compensate for the cost and expenses and repay the principal and interest of loans and bonds and obtain rational profits.
The operation term refers to the cycle of economical life and shall be determined according to the weighted average of the depreciation
years by category specified by the competent state financial departments.

Article 10

According to the state economic policies and the bearing capability of water users, the water supply of water engineering shall adopt
pricing by category. The price of water supply of water engineering shall be divided into agricultural water price and nonagricultural
water price according to the objects of water supply. The agricultural water refers to water for grain crops and economic crops and
aquatic cultivation water directly provided by the water engineering; the nonagricultural water refers to the industrial water, water
for water plants, water for waterpower and water for other uses directly provided by the water engineering.

The agricultural water shall be verified according to the principle of production costs and expenses of compensation water supply,
free of profit and tax. The nonagricultural water, based on the production costs and expense of compensation water supply and tax
calculation by force of law, shall be calculated and collected according to the net assets of water supply, with the interest determined
according to long term loan interests of domestic commercial banks plus 2-3%.

Article 11

In case of the water engineering used for water of power generation and used for the water aiming at other benefits upon power generation,
the water price (Yuan￿￿m3) of power shall be verified according to 0.8% of the sale price (Yuan/ KWH) of the electric network at
the locality of the hydraulic power plant, and other water price after power generation shall be verified against the standard no
more than the standard specified by Article 10 of the Measures. The water price(Yuan￿￿m3) of the water engineering only used for
water of power generation shall be verified according to 1.6%￿￿2.4% of the sale price (Yuan/ KWH)of the electric network at the locality
of the hydraulic power plant.

The first level water price of stage power plant using the same water supply of water engineering to generate electricity shall be
verified against the above-mentioned principles, and the water price of the second level and low levels shall decrease by level.

Article 12

Under a special circumstance, the price of water supplied by utilizing the dead reservoir capacity of water engineering may be verified
against 2 to 3 times of the regular price of water supply.

Chapter III System of Water Price

Article 13

The water supply of water engineering shall progressively promote the water price of two-department system by combining the basic
water price with the water price based on measurements. The scope and process of the specific implementation shall be determined
by the competent price departments of the provinces, autonomous regions and municipalities directly under the Central Government.

The basic water price shall be verified in the principle of compensation for the direct salary, management fees and 50% of depreciation
expenses and repair expenses for water supply.

The water price based on measurements shall be verified in the principle of compensation for other costs and expenses, including water
resource fees and material fees, other than the basic water price, plus the calculation of the profit and tax.

Article 14

Water for various uses shall execute quota management, and the water beyond quota shall execute progressive price markup. The markup
method beyond quota shall be determined by the competent price departments jointly with the competent water departments of management
authority.

Article 15

In case the water source of water supply of water engineering is extremely influenced by seasons, the price of water supply may execute
the water price of plentiful and dried seasons or floating price for seasons.

Chapter IV Management Authority

Article 16

The price of water supply of water engineering directly under the Central Government and cross provinces, autonomous regions and municipalities
directly under the Central Government shall be examined and approved by the competent price departments jointly with the competent
water departments under the State Council.

Article 17

The management authority for the local price of water supply of water engineering and the procedure of the declaration and examination
and approval shall be provided for by the competent price departments jointly with the competent commodity water departments of the
people’s government of provinces, autonomous regions and municipalities directly under the Central Government.

Article 18

The price of water supply of water engineering listed in the content of price hearing shall execute the price hearing in full consideration
of the opinions of parties concerned when formulating or adjusting the price.

Chapter V Right and Duties and legal Obligation

Article 19

In case of applying for formulation and adjustment of the price of water supply, water suppliers shall provide the competent price
departments with the operation and cost circumstance of the production of water supply and present the relevant account books, documents
and other relevant materials.

Article 20

The water supply of water engineering shall adopt billing based on measurements. In case of having not adopted billing based on measurements,
the condition shall be aggressively created, and the billing based on measurement shall be adopted. In case of no measurement facility
and instrument available, the proper pricing unit shall be determined by the competent price departments jointly with the competent
water departments of management authority.

For the water engineering adopting the water price of two-department system, the basic water fees shall be collected according to
the water demand quantity or the water supply capacity of the engineering, and the measurement of water fees shall be collected according
to the actual water supply quantity of the measurement point.

Article 21

The water supply of water engineering shall adopt the system of price announcement. Water suppliers and water users must strictly
enforce the state water price policies, and shall not modify the water price without authority.

The water fees shall be calculated and collected by the water supplier or the entity and individual authorized by the water supplier,
and other entity and individual is not enpost_titled to collect the water fees.

Article 22

Water suppliers and water users shall enter into the contract for water supply according to the relevant state laws and regulations
and the water price policies. Except for natural factors beyond control, the water suppliers shall bear the compensatory obligation
of the damage to water users due to failure to supply water according to the contract.

Article 23

The water user shall timely pay water fees according to the relevant state provisions. In case of failing to pay the water fees overdue,
the water users shall pay liquidated damages as specified. In case the water users fail to pay the water fees and liquidated damages
upon the interpellation of a rational term, the water suppliers may suspend to supply water according to the procedure specified
by the state.

Article 24

Any entity or individual shall not add any charges other than the regular water fees or offer any reduction or exemption in violation
of the provisions thereof. Any entity or individual is prohibited from detaining, transferring or embezzling the water fees.

Article 25

The competent price departments of the people’s government at various levels shall supervise and examine the execution of the price
of water supply of water engineering, and investigate and prosecute the entity or individual in violation of the regulations and
policies of the price according to the Price Law and the Provisions on the Administrative Punishment of Price Misbehaviors.

Chapter VI Supplementary Provisions

Article 26

The water fees of water engineering are the operation revenues the water suppliers obtain in undertaking the production of the water
supply, and its uses and management shall be executed according to the relevant financial and accounting system of the financial
competent departments and the competent water departments under the State Council.

Article 27

Except for the drainage and discharge of the flood of farmland to the benefit the farmers, for the drainage and discharge of the flood
of water conservancy with clear scope of benefit, the management unit may charge the fees of water discharge to the beneficiary entity
and individual, and the standard shall be verified by the price competent departments of management authority according to the principle
of slightly lower price than the price of water supply.

In terms of the water engineering for both supply and drainage, the standards should be separately verified on water fees, which shall
be calculated separately from the water fees of water supply.

Article 28

The competent price departments and the competent water departments of provinces, autonomous regions and municipalities directly under
the Central Government shall formulate the implementation measures according to the Measures and considering the actual local circumstance,
and submit it for filing by the competent price departments and the competent water departments under the State Council.

Article 29

The Measures shall come into force on January 1, 2004. In case of any discrepancy between the relevant provisions enacted prior to
the promulgation of the Measures and the Measures, the Measures shall prevail.

Article 30

The interpretation of the Measures is vested with the competent price departments jointly with the competent water departments under
the State Council.



 
The State Development and Reform Commission, the Ministry of Water Resources
2003-07-03

 






LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON ELECTRONIC SIGNATURE

The Standing Committee of the National People’s Congress

Order of the President of the People’s Republic of China

No.18

The Law of the People’s Republic of China on Electronic Signature, adopted at the 11th meeting of the Standing Committee of the Tenth
National People’s Congress of the People’s Republic of China on August 28, 2004, is hereby promulgated, and shall go into effect
as of April 1, 2005.

President of the People’s Republic of China, Hu Jintao

August 28, 2004

Law of the People’s Republic of China on Electronic Signature ContentsChapter I General Provisions

Chapter II Data Message

Chapter III Electronic Signature and Certification

Chapter IV Legal Liabilities

Chapter V Supplementary Provisions

Chapter I General Provisions

Article 1

The present Law is constituted in order to regulate the act of electronic signature, establish the legal effect of electronic signature,
and maintain the lawful rights and interests of the relevant parties concerned.

Article 2

For the purpose of this Law, the term of “Electronic Signature” refers to the data included and attached in data message in electronic
form used to identify the identity of the signatory and show that the signatory has recognized the contents therein.

For purpose of this Law, the term of “Data Message” refers to the information created, sent, received or stored by means such as electron,
optics, magnetism or similar means.

Article 3

The interested parties may stipulate to use or not to use electronic signature or data message in the contract or other documents
and documentations in civil activities.

The force adeffect of any document using electronic signature and data message as stipulated by the interested parties shall not be
denied only because the document takes the form of electronic signature and data message.

The aforesaid provisions shall not be applied to the following documents:

1.

Documents concerning personal relations such as marriage, adoption, inheritance and etc.;

2.

Documents concerning the transfer of such real estate rights and interests as land, house and etc.;

3.

Documents concerning stopping the service of public utility such as water supply, heat supply, gas supply, power supply and etc.;

4.

Other circumstances under which the electronic documents are inapplicable as prescribed by laws and administrative regulations.

Chapter II Data Message

Article 4

Any data message, which can represent the contents it specifies in material form and may be picked up for reference and use at any
time, shall be regarded as congruous written forms prescribed by laws and regulations.

Article 5

Any data message meeting the following requirements shall be regarded as satisfying the requirements for the form of the original
as prescribed by laws and regulations:

1.

Data message that is capable of effectively representing the contents it specifies and may be picked up for reference and use at any
time; and

2.

Data message that can reliably ensure that the contents are complete and unaltered from the time when it finally comes into being.
But the integrality of the data message will not be influenced by adding endorsement in the data message and the transformation of
forms occurred during the course of data interchange, storage and display.

Article 6

Any data message meeting the following requirements shall be regarded as satisfying the requirements for document preservation as
prescribed by laws and regulations:

1.

Being capable of effectively representing the contents it specifies and may be picked up for reference and use at any time;

2.

The format of the data message is the same as that when it is created, sent or received, or the format is different but is able to
accurately represent the contents of original creation, sending, or receiving;

3.

Being capable of identifying the addresser and addressee of the data message and the time for sending and receiving it.

Article 7

Any data message may not be refused for being used as evidence only because it is created, sent, received or stored by ways of electron,
optics, magnetism, or the similar means.

Article 8

When making examination on the authenticity of any data message as evidence, the following factors shall be taken into consideration:

1.

The reliability of the methods for creation, storage or transmission of data message;

2.

The reliability of the methods for keeping the integrality of the contents;

3.

The reliability of the methods for identifying the addresser; and

4.

Other relevant factors.

Article 9

Under any of the following circumstances, the data message shall be regarded as being sent by the addresser:

1.

Being sent with the authorization of the addresser;

2.

Being sent automatically by the information system of the addresser; or

3.

The consequence is proved congruous after the validation on the data message by the addressee according to the method approved by
the addresser.

Unless there are different stipulations by the interested parties on the matters prescribed in the preceding paragraph, the stipulations
shall be followed.

Article 10

In case that the receiving of any data message needs to be confirmed as prescribed by laws and administrative regulations or the stipulations
of the interested parties, the receiving shall be confirmed. If an addresser has received any confirmation on the receiving from
the addressee, the data message shall be regarded as having been received.

Article 11

The time when any data message enters into a certain information system beyond the control of the addresser shall be regarded as the
time for sending the data message.

Where an addressee has appointed a given system to receive any data message, the time when the data message enters into the given
system shall be regarded as the time for receiving the data message. Where no given system is appointed, the time when the data message
enters into any system of the addressee for the first time shall be regarded as the time for receiving the data message.

In case the interested parties have different stipulations on the time for sending and receiving data message, the stipulations shall
be followed.

Article 12

The main business place of the addresser shall be regarded as the place for sending data message, and the main business place of the
addressee shall be regarded as the place for receiving data message. If there is no main business place, the habitual residence shall
be regarded as the sending or receiving place.

In case the interested parties have different stipulations on the place for sending or receiving data message, the stipulations shall
be followed.

Chapter III Electronic Signature and Certification

Article 13

Any electronic signature, simultaneously according with the following circumstances, shall be regarded as a reliable electronic signature:

1.

Where any data made by electronic signature is used for electronic signature, and it is owned exclusively by the electronic signatory;

2.

The data made by electronic signature is controlled only by the electronic signatory when signing;

3.

Any alteration on electronic signature after signing can be found out; and

4.

Any alteration on the content and the form of any data message after signing can be found out.

The parties may also choose to use the electronic signature stipulated by themselves of reliable conditions.

Article 14

Reliable electronic signatures shall have the same force adeffect as the hand signatures or seals.

Article 15

The electronic signatory shall well keep the data made by electronic signature. In case that an electronic signatory realizes that
the data made by electronic signature has given away official secrets or may give away official secrets, he shall notify relevant
parties in time and terminate the use of the data made by electronic signature.

Article 16

Where it is necessary for an electronic signature to be certified by a third party, the certification service shall be provided by
a legally established electronic certification service provider.

Article 17

The following conditions shall be met when providing electronic certification service:

1.

Having professional technicians and managers suited for providing electronic certification service;

2.

Having capital and business places meeting the requirements for providing electronic certification service;

3.

Having techniques and equipments up to the standard of the national safety;

4.

Having certification documents on using codes approved by the state code administration organs;

5.

Other conditions prescribed by laws and administrative regulations.

Article 18

The applicant, who is to provide electronic certification service, shall bring forward an application to the competent department
of information industry of the State Council, and submit relevant materials prescribed in Article 17 of the present Law. The competent
department of information industry of the State Council shall make examination according to law after receiving the application,
and make a decision on whether to give permission or not within 45 days from the date when the application is accepted after soliciting
the opinions of the competent commerce department of the State Council and other relevant departments. If the permission is granted,
an electronic certification exequatur shall be issued. Or else the applicant shall be notified in writing form and the reasons shall
be explained.

The applicant shall, with the electronic certification licensing certificate, go to the administrative department for industry and
commerce to go through formalities for enterprise registration according to law.

Any electronic certification service providers who have obtained the qualification of certification shall publicize their names and
numbers of licenses and other information in the internet in accordance with the provisions of the competent department of information
industry of the State Council.

Article 19

The electronic certification service provider shall formulate and promulgate the electronic certification business rules according
with the relevant provisions of the state, and put them on records at the competent department of information industry of the State
Council.

The electronic certification business rules shall include the scope of liabilities, the criterions of work operation, the information
safeguard measures, and other matters concerned.

Article 20

When any electronic signatory applies for electronic signature certification certificate to any electronic certification service provider,
he shall provide true, complete and accurate information.

After receiving any application for electronic signature certification certificates, the electronic certification service provider
shall check the identity of the applicant and make examination on the relevant materials.

Article 21

Any electronic signature certification certificate signed by electronic certification service providers shall be accurate and inerrant,
and shall specify the following contents:

1.

Name of the electronic certification service provider;

2.

Name of the certificate holder;

3.

Serial number of the certificate;

4.

Period of validity of the certificate;

5.

Electronic signature validation data of the certificate holder;

6.

Electronic signature of the electronic certification service provider; and

7.

Other contents prescribed by the competent department of information industry of the State Council.

Article 22

The electronic certification service provider shall ensure that the contents of the electronic signature certification certificates
are complete and accurate within the period of validity, and ensure that the parties depending on the electronic signature are able
to prove or know the contents specified in the electronic certification certificate and other relevant matters concerned.

Article 23

Where any electronic certification service provider intends to suspend or terminate the electronic certification service, it shall
notify relevant parties concerned of the carrying-on of the operation and other relevant matters 90 days before the suspension or
termination of the service.

Where any electronic certification service provider intends to suspend or terminate the electronic certification service, it shall
report to the competent department of information industry of the State Council 60 days before the suspension or termination of the
service, and negotiates with other electronic certification service providers about the carrying-on of the operation, so as to make
proper arrangements.

Where any electronic certification service provider fails to reach an agreement on the carrying-on of the operation with other electronic
certification service providers, it shall apply to the competent department of information industry of the State Council for arranging
other electronic certification service providers to carry on its operation.

Where any electronic certification service provider is revoked of the electronic certification licensing certificate, the matters
of carrying on its operation shall be handled according to the provisions of the competent department of information industry of
the State Council.

Article 24

The electronic certification service providers shall well keep the information related to certification. The time limit for keeping
the information shall be at least 5 years after the invalidation of the electronic signature certification certificates.

Article 25

The competent department of information industry of the State Council shall formulate concrete measures for the administration of
electronic certification service industry in accordance with the present Law and conduct supervision over electronic certification
service providers according to law.

Article 26

Upon the approval of the competent department of information industry of the State Council, and in light of the relevant agreement
or the principle of reciprocity, any electronic signature certification certificate issued overseas by any electronic certification
service provider outside the territory of the People’s Republic of China shall have the same force adeffect as the electronic certification
certificates issued by the electronic certification service providers established according to the present Law.

Chapter IV Legal Liabilities

Article 27

The electronic certification service provides shall undertake compensation liabilities, in case that he knows that data made by electronic
signature has given away official secrets or may have given away official secrets but fails to notify the relevant interested parties
concerned and terminate the use of the data made by electronic signature, or fails to provide truthful, complete and accurate information
to the electronic service providers, or has any other faults resulting in the damage to the party depending on electronic signature
.

Article 28

The electronic certification service provider shall undertake compensation liabilities, if any electronic signatory or any party depending
on electronic signature suffers losses due to engaging in civil activities based on the electronic signature certification service
provided by the electronic certification service provider and he cannot prove that he has no faults.

Article 29

Where anyone provides electronic certification service without approval, the competent department of information industry of the State
Council shall order it to stop the illegal act; where there are illegal gains, they shall be confiscated; and if the illegal gains
are more than RMB 300 thousand Yuan, it shall be given a fine of one time to three times of the illegal gains; if there are no illegal
gains or the illegal gains are less than RMB 300 thousand Yuan, it shall be given a fine of RMB 100 thousand Yuan to RMB 300 thousand
Yuan.

Article 30

Where any electronic certification service provider suspends or terminates the electronic certification service, but fails to report
to the competent department of information industry of the State Council within 60 days before the suspension or termination of the
service, the competent department of information industry of the State Council shall penalize the person directly in charge with
a fine of RMB 10 thousand Yuan up to RMB 50 thousand.

Article 31

Where any electronic certification service provider does not comply with the certification operation rules, fails to well keep the
information related to the certification, or has any other illegal acts, the competent department of information industry of the
State Council may charge it to correct within a prescribed time limit; if the electronic certification service provider fails to
correct within the time limit, its electronic certification licensing certificate shall be revoked and the person directly in charge
and other persons directly liable shall be banned from undertaking electronic certification service within 10 years; and if the electronic
certification licensing certificate is revoked, a public notice on this shall be made, and the administrative administrations for
industry and commerce shall be notified.

Article 32

Where anyone forges, falsely uses or embezzles electronic signature of others and commits a crime, he shall be subject to criminal
liability according to law. Where that causes damage to others, he shall undertake civil liabilities.

Article 33

Where any staff member of the department in charge of the work for the supervision over electronic certification service, according
to the present Law, fails to perform duties of administration approval and supervision, he shall be given an administrative punishment
according to law. Where a crime is constituted, he shall be subject to criminal liabilities.

Chapter V Supplementary Provisions

Article 34

The words used in the present Law shall have meanings as follows:

1.

The “Electronic Signatory” shall refer to the person who holds data made by electronic signature and implements electronic signature
in his own identity or on behalf of the person he represents;

2.

The “Party Depending on Electronic Signature” shall refer to the person who engages in relevant activities based on his trust in any
electronic signature certification certificate or electronic signature;

3.

The “Electronic Signature Certification Certificate” shall refer to the data message or other electronic records that can prove that
any electronic signatory has some relations with the data made by electronic signature;

4.

The “Data Made by Electronic Signature” shall refer to such data as characters, coding and etc., which are used in the course of electronic
signature and can reliably connect electronic signature with electronic signatory; and

5.

The “Electronic Signature Validation Data” shall refer to the data used to validate electronic signature, including codes, passwords,
arithmetic or public keys and etc..

Article 35

The State Council or the departments prescribed by the State Council may, in accordance with the present Law, formulate concrete measures
for the use of electronic signature and data message in government affairs and other social activities.

Article 36

The present Law shall go into effect as of April 1, 2005.



 
The Standing Committee of the National People’s Congress
2004-08-28

 






THE CONTROLLING INDEX FOR INDUSTRIAL PROJECT CONSTRUCTION LAND UTILIZATION (FOR TRIAL IMPLEMENTATION)

The Ministry of Land and Resources

Circular of the Ministry of Land and Resources on Promulgating and Implementing Controlling Index for Industrial Projects Construction
Land Utilization (for Trial Implementation)

Guo Tu Zi Fa [2004] No. 232

November 1, 2004

Departments of land and resources (departments of land, environment and resources, bureaus of land, resources and house administration,
bureaus of house, land and resources administration, and bureaus of programming, land and resources) of provinces, autonomous regions
and municipalities directly under the central government, bureaus of land administration of PLA as well as bureau of land and resources
of Sinkiang Production and Construction Corps:

In order to implement the Decision of the State Council on Deepening Reform and Strictly Administrating Land ([2004]No. 28), strengthen
the administration of industrial construction projects land and promote intensive utilization of construction land utilization, the
Ministry has formulated the “Controlling Index for Industrial Projects Construction Land Utilization (for Trial Implementation)”
(hereinafter referred to as Controlling Index) and promulgated it.

The Controlling Index for Industrial Project Construction Land Utilization (for Trial Implementation)

I.

The controlling index for industrial projects construction land (hereinafter referred to as Controlling Index) are formulated to carry
out the basic national policy of treasuring land, rational utilization of land and cultivated land protection, to promote the intensive
utilization and optimum distribution of construction land and improve administration level of industrial projects construction land.

II.

The Controlling Index is controlling criteria for an industrial project or individual project or its supporting projects in land use

III.

The Controlling Index is significant norms by which administration departments of land and resources confirm industrial projects land
utilization scale in the stage of pre-examining and examining and approving construction land utilization, and crucial basis for
industrial enterprises and designing entities to establish industrial projects feasible study report and preliminary designing documents

Where there is index formulated by the state concerning relevant engineering project construction land utilization in an industry
that the industrial project is subject to, it shall be used in conjunction with the present controlling index.

IV.

The Controlling Index is composed of investment intensity, capacity ratio, construction quotiety, and proportion of administrative
office land and social amenities land. Industrial projects construction land utilization must meet the four indexes simultaneously.

1.

Investment intensity shall meet the provision in table 1;

2.

Capacity ratio shall meet the provision in table 2;

3.

Construction quotiety shall not be lower than 30%; and

4.

The acreage of land of administration and social amenities necessary to industrial projects shall not exceed a maximum of 7% of total
acreage of industrial projects land utilization. The building of non-productive accommodations such as residences, expert building,
hotels, hostels and training centers etc. is strictly prohibited.

V.

Industrial projects construction shall adopt advanced production technology and facilities, shorten technological processes and economize
utilization of land. Industrial projects shall be established in standard multistory industrial building production if adapted, and
no land is supplied separately in principle.

VI.

Industrial projects construction shall strictly control afforestation percentage in production area. In industrial development zone
or industrial projects land, no garden-like factory is permitted.

VII.

This Controlling Index is composed of four parts, i.e. text, Application Introduction of Controlling Index (Appendix 1), City Grade
Division (Appendix 2) and Notes on the Classification of National Economic Industries (Appendix 3).

VIII.

The controlling index shall apply to newly-built industrial projects and mutatis mutandis to reconstruction and expansion industrial
projects.

htm/e03747.htmRegional Categories

￿￿

￿￿

Regional Categories

Industry Code

Category 1

Category 2

Category 3

Category 4

Category 5

Category 5

Category 7

Grade of City and County

Grade1,2,3,4

Grade 5,6

Grade 7,8

Grade 9,10

Grade 11,

12

Grade 13,

14

Grade 15

13

￿￿680

￿￿350

￿￿75

￿￿75

￿￿70

￿￿10

￿￿80

￿￿

14

￿￿680

￿￿350

￿￿75

￿￿75

￿￿70

￿￿10

￿￿80

￿￿

15

￿￿680

￿￿350

￿￿75

￿￿75

￿￿70

￿￿10

￿￿80

￿￿

16

￿￿680

￿￿350

￿￿75

￿￿75

￿￿70

￿￿10

￿￿80

￿￿

17

￿￿680

￿￿350

￿￿75

￿￿75

￿￿70

￿￿10

￿￿80

￿￿

18

￿￿680

￿￿350

￿￿75

￿￿75

￿￿70

￿￿10

￿￿80

￿￿

19

￿￿680

￿￿350

￿￿75

￿￿75

￿￿70

￿￿10

￿￿80

￿￿

20

￿￿350

￿￿080

￿￿80

￿￿40

￿￿50

￿￿05

￿￿80

￿￿

21

￿￿575

￿￿260

￿￿15

￿￿30

￿￿25

￿￿80

￿￿80

￿￿

22

￿￿680

￿￿350

￿￿75

￿￿75

￿￿70

￿￿10

￿￿80

￿￿

23

￿￿250

￿￿800

￿￿305

￿￿00

￿￿50

￿￿75

￿￿80

￿￿

24

￿￿680

￿￿350

￿￿75

￿￿75

￿￿70

￿￿10

￿￿80

￿￿

25

￿￿250

￿￿800

￿￿305

￿￿00

￿￿50

￿￿75

￿￿80

￿￿

26

￿￿250

￿￿800

￿￿305

￿￿00

￿￿50

￿￿75

￿￿80

￿￿

27

￿￿375

￿￿700

￿￿965

￿￿350

￿￿125

￿￿020

￿￿80

￿￿

￿￿

Regional Categories

Industrial Code

Type 1

Type 2

Type 3

Type 4

Type 5

Type 6

Type 7

Grade of City and County

Grade1,2,3,4

Grade 5,6

Grade 7,8

Grade 9,10

Grade 11, 12

Grade 13, 14

Grade 15

28

￿￿375

￿￿700

￿￿965

￿￿350

￿￿125

￿￿020

￿￿80

29

￿￿250

￿￿800

￿￿305

￿￿00

￿￿50

￿￿75

￿￿80

30

￿￿800

￿￿440

￿￿050

￿￿20

￿￿00

￿￿40

￿￿80

31

￿￿350

￿￿080

￿￿80

￿￿40

￿￿50

￿￿05

￿￿80

32

￿￿700

￿￿160

￿￿575

￿￿080

￿￿00

￿￿10

￿￿80

33

￿￿700

￿￿160

￿￿575

￿￿080

￿￿00

￿￿10

￿￿80

34

￿￿250

￿￿800

￿￿305

￿￿00

￿￿50

￿￿75

￿￿80

35

￿￿700

￿￿160

￿￿575

￿￿080

￿￿00

￿￿10

￿￿80

36

￿￿700

￿￿160

￿￿575

￿￿080

￿￿00

￿￿10

￿￿80

37

￿￿375

￿￿700

￿￿965

￿￿350

￿￿125

￿￿020

￿￿80

39

￿￿700

￿￿160

￿￿575

￿￿080

￿￿00

￿￿10

￿￿80

40

￿￿825

￿￿060

￿￿235

￿￿530

￿￿275

￿￿155

￿￿80

41

￿￿700

￿￿160

￿￿575

￿￿080

￿￿00

￿￿10

￿￿80

42

￿￿350

￿￿080

￿￿80

￿￿40

￿￿50

￿￿05

￿￿80

43

￿￿350

￿￿080

￿￿80

￿￿40

￿￿50

￿￿05

￿￿80

￿￿￿￿Note: Regarding the division of city grade , please see annex 2.

￿￿

Table 2

Controlling Index for Capacity Ratio

￿￿

Industrial Categories

Capacity Ratio

Code

Name

13

agricultural and sideline food processing industry

￿￿.8

14

food manufacturing industry

￿￿.8

15

beverage manufacturing

￿￿.8

16

tobacco processing industry

￿￿.8

17

textile industry

￿￿.6

18

textile apparel, footwear and headwear manufacturing industry

￿￿.8

19

leather, fur, feather and their products industry

￿￿.8

20

lumber processing industry and bamboo, bine, palm , grass products industry

￿￿.6

21

furniture industry

￿￿.6

22

paper making and paper products industry

￿￿.6

23

printing industry and reproduction of recording medium

￿￿.6

24

stationery and sporting goods industry

￿￿.8

25

petroleum refining, coking industry and nuclear fuel industry

￿￿.4

26

CONSTITUTION ACT, 1982 – page 22

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

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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