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OPINIONS ON PROMOTING THE FURTHER DEVELOPMENT OF NATIONAL ECONOMIC AND TECHNOLOGICAL DEVELOPMENT ZONES

the General Office of the State Council

Circular of the General Office of the State Council on Transmitting the Opinions of the Ministry of Commerce and Other Departments
on Promoting the Further Development of National Economic and Technological Development Zones

Guo Ban Fa [2005] No. 15

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

The Opinions of the Ministry of Commerce, Ministry of State Land and Recourses, and Ministry of Construction on Promoting the Further
Development of National Economic and Technological Development Zones, which have been ratified by the State Council, are hereby transmitted
to you. Please implement it earnestly.

General Office of the State Council

March 21, 2005

Opinions on Promoting the Further Development of National Economic and Technological Development Zones

To establish national economic and technological development zones is a significant decision of the Party Central Committee and the
State Council. It is a great pioneering undertaking for the reform, opening up, and the socialist modernization construction. It
is a successful practice and an essential part of building socialism with Chinese characteristics. Through 20 years’ pioneering efforts,
the national economic and technological development zones have become export-oriented industrial zones with highly intensive land
and modern manufacturers, as well as industrial concentration. They have fully played the roles as demonstration projects and diving
force. At the same time there still remain such, problems as imbalance of the overall development and excessive pursuit of the scale
and investment volumes of the zones. With a view to promoting the further development of the national economic and technological
development zones, the opinions are given as follows:

1.

The Guidelines and Target for the Further Development of National economic and technological development zones

(1)

The guidelines for the further development of the economic and technological development zones at national level are: we should take
the Deng Xiaoping Theory and the important thought of “Three Represents” as our guide, fully implement the concept of scientific
development, adhere to the development policies of “focusing on improving the quality of foreign investments, developing modern manufacturing
industries and optimizing the export structure, devoting to the development of high-tech industries and high value-added service
industry as well as promoting the transformation of national economic and technological development zones into multi-functional comprehensive
industrial zones”, utilize foreign investments to propel domestic investments, enhance the capabilities of independent innovation,
bring the roles of driving force into full play, promote the formation of several new economic growth points and make new contributions
to the construction of a well-off society in an all round way.

(2)

The target of the development of national economic and technological development zones for the near future are: Great efforts should
be made to turn the zone into a combination that can promote the domestic development and enlarge the opening up to outside world,
to make it serve as links for the shift of high tech and high value-added processing and manufacturing of multi-national companies,
and their research and development centers as well as their important service bases for undertaking the service out-sourcing business,
and to make it become areas that attract high-tech industries, modern service industries and high-quality talents, an important backbone
for economic restructuring and coordinated development of regional economies, and an important driving force in the process of urbanization
and new industrialization of the areas where they are located, as well as the pioneers in the system restructuring, scientific and
technological innovation and development of circulation economy.

(3)

At present, the national economic and technological development zones should grasp the follow points. Firstly, they should bear in
mind and fully implement the concept of scientific development, make efforts to change the regime and mechanism as well as economic
growth mode, and continuously improve the development level. The pace of shifting from the unitary development of manufacturing industry
to the development of modern manufacturing industry and undertaking international services shall be accelerated, the emphasis shall
be shifted from scale benefits to quality benefits and from the introduction of technologies to technological digestion and innovation,
and the reliance shall be shifted from the policy advantages to the advantages of regime and comprehensive investment environment.
Secondly, they should conscientiously submit themselves to the overall interests and macro-control of the state. They should pay
more attention to the adjustment, optimization and upgrade of industrial structure, and place more emphasis on the introduction of
new and high technologies, the technological development and innovation, and the quality and benefits of the development projects;
and they should treasure even more the land and develop and utilize the land more rationally. Thirdly, they should constantly adhere
to the regime innovation and enhance the capabilities of independent development. They shall distinguish themselves from the administrative
areas of cities, constantly improve the management regime and operational mechanism to make them streamlined, flexible and highly
efficient, and business-oriented and practical, optimize the overall environment for investment and make great efforts to provide
a fair competition environment and good services for all kinds of market players in the zones.

2.

The Key Tasks of Improving the Development Level of National Economic and Technological Development Zones

(4)

Urgently investigating and formulating the Regulations on the Administration of National Economic and Technological Development Zones
so as to ensure the sustainable development of the national economic and technological development zones. Each province, autonomous
region or municipality directly under the Central Government may formulate local regulations and government rules applicable to the
national economic and technological development zones within its administrative area.

(5)

Persisting in and improving the streamlined and highly efficient management system. Generally, an administrative institution of the
national economic and technological development zones is an institution dispatched by the People’s Government on the municipal level
and above, with the exception of an institution with enterprise nature. It shall exercise the power authorized by the corresponding
People’s Government, such as administrative examination and approval, economic coordination and management upon authorization. In
principle, a national economic and technological development zone may not be integrated into the local administrative area in the
management nor cancel the organizational system of management committee.

(6)

Strictly complying with the overall planning for land utilization and the overall city planning in the development and construction
of the zones. The development of national economic and technological development zone shall be brought into the overall planning
for land utilization and the overall city planning, and carry out unified administration. If it meets the relevant requirements and
it is really necessary to expand the planned area or adjust the location, the application and approval formalities shall be handled
in accordance with the Principles and Procedures for the Examination and Approval of Expansion of National Economic and Technological
Development Zones. The land for construction shall mainly be used for modern manufacturing industry, high and new technology industry
and the service outsourcing industry. No one may illegally change the land use, nor use it for the purpose of large-scale retail
business or real estate development. The compensation system for land expropriation shall be strictly implemented and earnest efforts
shall be made to resettle the farmers whose land has been expropriated.

(7)

Following the basic state policies concerning reasonable utilization of the land and earnest protection of the cultivated land to
utilize the land intensively and efficiently. The assessment of the economic growth and land utilization of the national economic
and technological development zone shall be intensified, and a system shall be established for the assessment of the land utilization
and implementation of the land planning. The annual plan for land utilization shall be strictly implemented. Examination and approval
and supply of land shall be in line with the prescribed procedures. Where the conversion of agricultural land or the land expropriation
is involved, which shall be reported to the State Council for approval, the national economic and technological development zone
may apply for approval by itself on the basis of the utilization of land in batches by city, and shall report to the State Council
for examination and approval after being approved through level-by-level examination by the local People’s Governments at the county
level and above. With regard to the construction project land that falls within the scope of the overall planning for land utilization,
won’t be used for other purposes and is in line with the state industrial policy, the relevant departments shall timely handle the
relevant formalities according to law.

(8)

Continuing to give financial policy support to the national economic and technological development zones. Policy banks of the State
and commercial banks should be encouraged to grant credits to the infrastructure projects and public utilities projects within the
national economic and technological development zones where conditions permit, and to support the qualified enterprises within the
national economic and technological development zones to expand their direct financing through the capital market.

(9)

Making great efforts to support the development of the national economic and technological development zones in the Central-Western
Region. Policies on loan interest subsidies shall be implemented for the infrastructure projects of national economic and technological
development zones, and the scale of loan interest subsidies should be properly expanded. The national economic and technological
development zones in the old industrial bases in the Northeast region shall enjoy the same policies on loan interest subsidies. The
special funds for the development of foreign trade in the Central-Western Regions and inter-government and international organizations’
aiding funds may be used to support the development of the national economic and technological development zones in the old industrial
bases in the Northeast region and Central-Western region.

(10)

Giving an impetus to the national economic and technological development zones to attract investments of transnational companies in
a new round shift of international industries. Transnational companies should be encouraged to establish research and development
centers, finance centers, technological service centers, training centers, purchase centers, logistics centers, operating centers
and supporting bases in the national economic and technological development zones. The establishment of service institutions for
start-ups and innovation parks for students returned from abroad should be encouraged for the purpose of attracting high- quality
talents to start business in the zones. Close attention should be paid to studying the policies and measures for encouraging the
national economic and technological development zones to undertake high added-value services and service outsourcing business, and
the guarantee system for encouraging innovation should brought into perfection.

(11)

Promoting the development of modern logistics industry and the optimization and upgrade of processing trade. The qualified national
economic and technological development zones should be encouraged to apply for establishing export processing zones, bonded logistics
centers, export supervised warehouses and bonded warehouses. Support should be given to the national economic and technological development
zones if the conditions are ripe for them to pioneer the cooperation with export processing zones, bonded zones and bonded logistics
parks or zones so as to complement each other’s advantages.

(12)

Perfecting the system for comprehensive evaluation of the investment environment of the national economic and technological development
zones. The concentration of high and new technology industry, environmental protection and other indicators shall be added to the
contents of evaluation, and the accreditation of regional environmental management standardization shall be set into action so as
to effectively control the low-level projects that are both polluting and highly consumptive..

3.

Strengthening the Leadership over the National Economic and Technological Development Zones

(13)

The people’s governments of all provinces, autonomous regions, municipalities directly under the Central Government, and the relevant
departments of the State Council shall be fully aware of the importance of continuing to run well the national economic and technological
development zones, take effective measures to further support the national economic and technological development zones in their
system and mechanism innovation under the new situation, and create a good institutional environment and policy environment for their
sound development.

(14)

The Ministry of Commerce shall, together with the Ministry of State Land and Resources, Ministry of Construction and other departments,
intensify the macro-guidance to the work of national economic and technological development zones, help them to solve the difficulties
and problems in course of their development, actively support them to take a new road to industrialization and accelerate their development
into multi-functional comprehensive industrial zones.

(15)

Each national economic and technological development zone shall, pursuant to the present Opinions, formulate and implement a concrete
implementation plan and, through its own efforts, speed up the realization of the development targets, bring into full play the roles
of exemplary window and driver force, and try to maintain the competitive advantages among the similar industrial zones in the world.



 
the General Office of the State Council
2005-03-21

 






TARIFFS COMMITTEE OF THE STATE COUNCIL CIRCULAR ON CONTINUING IMPOSING TEMPORARY EXPORT TARIFFS ON CARBAMIDE

Tariffs Commission of the State Council

Tariffs Committee of the State Council Circular on Continuing Imposing Temporary Export Tariffs on Carbamide

No. 1 [2005] of the Tariffs Commission of the State Council

General Administration of Customs:

For the purpose of ensuring the supply of agricultural production fertilizer, Customs Tariffs Committee, authorized by the State Council,
shall continue to impose export tariffs on Carbamide (HS31021000) for ordinary trade and border petty trade. The imposition of tariffs
is from April 1, 2005 to June 30, 2005. The duty rate is RMB 260 yuan per ton.

Hereby notify.

Tariffs Committee of the State Council

March 21, 2005



 
Tariffs Commission of the State Council
2005-03-21

 






AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE DEMOCRATIC PEOPLE’S REPUBLIC OF KOREA ON THE PROMOTION AND PROTECTION OF INVESTMENTS

AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE DEMOCRATIC PEOPLE’S REPUBLIC OF KOREA
ON THE PROMOTION AND PROTECTION OF INVESTMENTS

The Government of the People’s Republic of China and the Government of the Democratic People’s Republic of Korea (hereinafter referred
to as the “Contracting Parties”),

Intending to create favorable conditions for investment by investors of one Contracting Party in the territory of the other Contracting
Party,

Recognizing that the reciprocal encouragement, promotion and protection of such investments will be conducive to stimulating business
initiative of the investors and will increase prosperity in both States,

Desiring to intensify the cooperation of both States on the basis of equality and mutual benefit,

Have agreed as follows:

Article 1

DEFINITIONS

For the purpose of this Agreement.

1.

The term “investment” means every kind of asset invested by investors of one Contracting Party in accordance with the laws and regulations
of the other Contracting Party in the territory of the latter, and in particular, though not exclusively, includes:

(a)

movable and immovable property and other property rights such as mortgages and pledges;

(b)

shares, stocks, debentures and any other kind of participation in companies;

(c)

claims to money or to any other performance having an economic value associated with an investment;

(d)

intellectual property rights, in particular copyrights, patents, trade-marks, trade-names, technical process, know-how and good-will;

(e)

business concessions conferred by law or under contract permitted by law, including concessions to search for, cultivate, extract
or exploit natural resources.

Any change in the form in which assets are invested does not affect their character as an investment.

2.

The term “investor” means:

(a)

natural persons who have nationality of either Contracting Party in accordance with the laws of that Contracting Party;

(b)

economic entities, including companies, associations, partnerships and other organizations, incorporated or constituted under the
laws and regulations of either Contracting Party and have their seats in that Contracting Party.

3.

The term “returns” means the amounts yielded from investments, including profits, dividends, interests, capital gains, royalties and
other legitimate income.

4.

The term “territory” means:

(a)

in respect of the People’s Republic of China , the territorial land and sea, the exclusive economic maritime zones and continental
shelf over which it exercises its sovereign rights or jurisdiction in accordance with its national law and international law.

(b)

in respect of the Democratic People’s Republic of Korea, the territorial land and sea, the exclusive economic maritime zones and continental
shelf over which it exercises its sovereign rights or jurisdiction in accordance with its national law and international law;

Article 2

PROMOTION AND PROTECTION OF INVESTMENT

1.

Each Contracting Party shall encourage investors of the other Contracting Party to make investments in its territory and admit such
investments in accordance with its laws and regulations.

2.

Investments of the investors of either Contracting Party shall enjoy the constant protection and security in the territory of the
other Contracting Party.

3.

Without prejudice to its laws and regulations, neither Contracting Party shall take any unreasonable or discriminatory measures against
the management, maintenance, use, enjoyment and disposal of the investments by the investors of the other Contracting Party.

4.

Subject to its laws and regulations, one Contracting Party shall provide assistance in and facilities for obtaining visas and working
permit to nationals of the other Contracting Party engaging in activities associated with investments made in the territory of that
Contracting Party.

Article 3

TREATMENT OF INVESTMENT

1.

Investments of investors of each Contracting Party shall all the time be accorded fair and equitable treatment in the territory of
the other Contracting Party.

2.

Without prejudice to its laws and regulations, each Contracting Party shall accord to investments and activities associated with
such investments by the investors of the other Contracting Party treatment not less favorable than that accorded to the investments
and associated activities by its own investors.

3.

Neither Contracting Party shall subject investments and activities associated with such investments by the investors of the other
Contracting Party to treatment less favorable than that accorded to the investments and associated activities by the investors of
any third State.

4.

The provisions of Paragraphs 1 to 3 of this Article shall not be construed so as to oblige one Contracting Party to extend to the
investors of the other Contracting Party the benefit of any treatment, preference of privilege by virtue of:

(a)

any customs union, free trade zone, economic union and any international agreement resulting in such customs union, free trade zone
and economic union;

(b)

any international agreement or arrangement relating wholly or mainly to taxation.

Article 4

EXPROPRIATION

1.

Neither Contracting Party shall expropriate, nationalize or take other similar measures (hereinafter referred to as “expropriation”)
against the investments of the investors of the other Contracting Party in its territory, unless the following conditions are met:

(a)

for the public interests;

(b)

under domestic legal procedure;

(c)

without discrimination;

(d)

against compensation

2.

The compensation mentioned in Paragraph 1 of this Article shall be equivalent to the value of the expropriated investments immediately
before the expropriation takes place or the impending expropriation becomes public knowledge, whichever is earlier. The value shall
be determined in accordance with generally recognized principles of valuation. The compensation shall include the interest at a normal
commercial rate from the date of expropriation until the date of payment. The compensation shall also be made without delay, be effectively
realizable and freely transferable.

Article 5

COMPENSATION FOR DAMAGES AND LOSSES

Investors of one Contracting Party whose investments in the territory of the other Contracting Party suffer losses owing to war, a
state of national emergency, insurrection, riot or other similar events in the territory of the latter Contracting Party, shall be
accorded by the latter Contracting Party treatment, as regards restitution, indemnification, compensation and other settlements not
less favorable than that accorded to the investors of its own or any third State.

Article 6

TRANSFER OF INVESTMENTS AND RETURNS

1.

Each Contracting Party shall, subject to its laws and regulations, guarantee to the investors of the other Contracting Party the transfer
of their investments and returns held in its territory, including:

(a)

profits, dividends, interests and other legitimate income;

(b)

proceeds obtained from the total or partial sale or liquidation of investments;

(c)

payments pursuant to a loan agreement in connection with investments;

(d)

royalties in relation to the matters in Paragraph 1 d) of Article 1 ;

(e)

payments of technical assistance or technical service fee, management fee;

(f)

payments in connection with contracting projects;

(g)

earnings of nationals of the other Contracting Party who work in connection with an investment in its territory.

2.

Nothing in Paragraph 1 of this Article shall affect the free transfer of compensation paid under Article 4 of this Agreement.

3.

The transfer mentioned above shall be made in a freely convertible currency and at the prevailing market rate of exchange applicable
within the Contracting Party accepting the investments and on the date of transfer.

Article 7

SUBROGATION

If one Contracting Party or its designated agency makes a payment to its investor under an indemnity given in respect of an investment
made in the territory of the other Contracting Party, the latter Contracting Party shall recognize the assignment of all the rights
and claims of the indemnified investor to the former Contracting Party or its designated agency, by law or by legal transactions,
and the right of the former Contracting Party or its designated agency to exercise by virtue of subrogation the rights and claims
of that investor. The rights and claims by virtue of subrogation shall not exceed the original rights and claims of the investor.

Article 8

SETTLEMENT OF DISPUTES BETWEEN CONTRACTING PARTIES

1.

Any dispute between the Contracting parties concerning the interpretation or application of this Agreement shall, as far as possible,
be settled with consultation through diplomatic channel.

2.

If a dispute cannot thus be settled within six months, it shall, upon the request of either Contracting Party, be submitted to an
ad hoc arbitral tribunal.

3.

Such tribunal shall comprise of three arbitrators. Within two months of the receipt of the written notice requesting arbitration,
each Contracting Party shall appoint one arbitrator respectively. Those two arbitrators shall, within further two months, together
select a national of a third State having diplomatic relations with both Contracting Parties as Chairman of the arbitral tribunal.

4.

If the arbitral tribunal has not been constituted within four months from the receipt of the written notice requesting arbitration,
either Contracting Party may, in the absence of any other agreement, invite the President of the International Court of Justice to
make any necessary appointments. If the President is a national of either Contracting Party or is otherwise prevented from discharging
the said functions, the Member of the International Court of Justice next in seniority who is not a national of either Contracting
Party and is not otherwise prevented from discharging the said functions shall be invited to make such necessary appointments.

5.

The arbitral tribunal shall determine its own procedure. The arbitral tribunal shall reach its award in accordance with the provisions
of this Agreement and the principles of international law recognized by both Contracting Parties.

6.

The arbitral tribunal shall reach its award by a majority of votes. Such award shall be final and binding upon both Contracting Parties.
The arbitral tribunal shall, upon the request of either Contracting Party, explain the reasons of its award.

7.

Each Contracting Party shall bear the costs of its appointed arbitrator and of its representation in arbitral proceedings. The relevant
costs of the Chairman and tribunal shall be borne in equal parts by the Contracting parties.

Article 9

SETTLEMENT OF DISPUTES BETWEEN A CONTRACTING PARTY AND AN INVESTOR OF THE OTHER CONTRACTING PARTY

1.

Any legal dispute between one Contracting Party and an investor of the other contracting Party in connection with an investment in
the territory of the former Contracting Party shall, as far as possible, be settled amicably through negotiations between the parties
to the dispute.

2.

If the dispute cannot the settled through negotiations within six months, the investor may submit the dispute to the competent court
of the Contracting Party in the territory of which the investment has been made.

3.

Any dispute, if unable to be settled within six months after resort to negotiations as specified in Paragraph 1 of this Article, shall
be submitted at the request of either Party to an ad hoc arbitral tribunal, provided that the Contracting Party involved in the dispute
may require the investor concerned to exhaust the domestic administrative review procedure specified by the laws and regulations
of that Contracting Party before submission of the dispute to the above-mentioned arbitration procedure.

However, if the investor concerned has resorted to the procedure specified in Paragraph 2 of this Article, the provision of this Paragraph
shall not apply.

4.

Without prejudice to Paragraph 3 of this Article, the ad hoc arbitral tribunal referred to in Paragraph 3 shall be constituted for
each individual case in the following way: each Party to the dispute shall appoint one arbitrator respectively, and these two shall
select a national of a third State which has diplomatic relations with both Contracting Parties as the Chairman. The first two arbitrators
shall be appointed within two months of the written notice requesting for arbitration by either Party to the dispute to the other
and the Chairman shall be selected within four months.

5.

The ad hoc arbitral tribunal shall determine its own procedure. However, the tribunal may, in the course of determination of procedure,
take as guidance the Arbitration Rules of the United Nations Commission on the International Trade Law (UNCITRAL).

6.

The tribunal referred to in Paragraph 3 of this Article shall reach its award by a majority of votes. Such award shall be final and
binding upon both parties to the dispute. Both Contracting Parties shall commit themselves to the enforcement of the award.

7.

The tribunal referred to in Paragraph 3 of this Article shall adjudicate in accordance with the law of the Contracting Party to the
dispute including its rules on the conflict laws, the provisions of this Agreement as well as the applicable principles of international
law.

8.

Each Party to the dispute shall bear the costs of its appointed arbitrator and of its representation in arbitral proceedings. The
relevant costs of the Chairman and tribunal shall be borne in equal parts by the Parties to the dispute. The tribunal may in its
award direct that a higher proportion of the costs be borne by one of the parties to the dispute.

Article 10

MORE FAVORABLE PROVISIONS AND OTHER OBLIGATIONS

1.

If the legislation of either Contracting Party or international obligations existing at present or established hereafter between the
Contracting Parties result in a position entitling investments by investors of the other Contracting Party to a treatment more favorable
than is provided for by the Agreement, such position shall not be affected by this Agreement.

2.

Each Contracting Party shall observe any commitments it may have entered into with the investors of the other Contracting Party as
regards to their investments.

Article 11

APPLICATION

This Agreement shall apply to all investments, which are made prior to or after its entry into force by investors of either Contracting
Party in accordance with the law and regulations of the other Contracting Party in the territory of latter, but not apply to the
dispute arose before the entry into force of the Agreement.

Article 12

RELATIONS BETWEEN CONTRACTING PARTIES

The provisions of the present Agreement shall apply irrespective of the existence of diplomatic or consular relations between the
Contracting Parties.

Article 13

CONSULTATIONS

1.

The representatives of the Contracting Parties shall hold meetings from time to time for the purpose of:

(a)

reviewing the implementation of this Agreement;

(b)

exchanging legal information and investment opportunities;

(c)

resolving disputes arising out of investments;

(d)

forwarding proposals on promotion of investment;

(e)

studying other issues in connection with investment.

2.

Where either Contracting Party requests consultation on any matter of Paragraph 1 of this Article, the other Contracting Party shall
give prompt response and the consultation be held alternatively in Beijing and Pyongyang.

Article 14

ENTRY INTO FORCE, DURATION AND TERMINATION

1.

This Agreement shall enter into force on the first day of the following month after the date on which both Contracting Parties notify
each other in writing that their respective internal legal procedures necessary for the entry into force of this Agreement have been
fulfilled and remain in force for a period of ten years.

2.

This Agreement shall continue on force if either Contracting Party fails to give a written notice to the other Contracting Party to
terminate this Agreement one year before the expiration of the period specified in Paragraph 1 of this Article.

3.

After the expiration of initial ten years period, either Contracting Party may at any time thereafter terminate this Agreement by
giving at least one year’s written notice to the other Contracting Party.

4.

With respect to investments made prior to the date of termination of this Agreement, the provisions of Article 1 to 13 shall continue
to be effective for a further period of ten years from such date of termination.

IN WITNESS WHEREOF, the undersigned, duly authorized thereto by their-respective Governments, has signed this Agreement.

Done in duplicate, at Beijing on March 22, in Chinese, Korean and English languages, all texts being equally authentic. In case of
divergent interpretation, the English text shall prevail.

For the Government of￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿For the Government of

The People’s Republic￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿The Democratic People’s

Of China￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿Republic of Korea



 
The Government of the People’s Republic of China
2005-03-22

 






CIRCULAR OF MOF AND SAT ON ABOLISHING THE MEASURES ON ADMINISTRATING SPECIAL VALUE-ADDED TAX INVOICE ISSUED BY LOCAL TAXATION OFFICE AS AGENCIES OF THE STATE ADMINISTRATION OF TAXATION THROUGH SPECIAL SCRIPT OF TAX

Ministry of Finance, The State Administration of Taxation

Circular of MOF and SAT on Abolishing the Measures on Administrating Special Value-added Tax Invoice Issued by Local Taxation Office
as Agencies of the State Administration of Taxation through Special Script of Tax

Cai Shui [2005] No.43

March 22,2005

To departments (bureaus) of finance and bureaus of state taxation in all the provinces, autonomous regions, municipalities directly
under the Central Government, cities specifically designated in the state plan, financial bureau of Xinjiang Production and Construction
Corporations,

According to The Circular on the Testing Administration Measures on Special Value-added Tax Invoice Issued by Local Taxation Office
as Agencies of the State Administration of Taxation (Guo Shui Fa (2004)No,153) and The Circular on Intensifying the Issues Concerning
the Administration of Special Value-added Tax Invoice Issued by Local Taxation Office as Agencies of the State Administration of
Taxation (Guo Shui Han (2004) No.153), the special value-added invoice issued by local taxation offices an agencies shall be concluded
in the fake-preventing administration system of special value-added tax invoice from the date of January 1, 2005. In order to enhance
the efficiency and simplify the procedure of export tax refund, the exporting goods listed in special value-added tax invoice issued
by local taxation office as agencies through the fake-preventing administration system shall not be supervised under the special
value-added tax (for exporting only) script or exporting goods pay taxes division document (hereinafter referred as special invoice
of value-added tax). Details are notified as follow,

I.

Special script of value-added tax shall not be provided for enterprises when export tax refund is applied, on the condition that the
exporting goods be applied to customs after January 1, 2005(the date on the export customs declaration(on the couplet for export
tax refund only) shall be taken as the actual date of exporting), and that the special value-added invoice be issued by local taxation
offices an agencies under the fake-preventing administration system of special value-added tax invoice(invoice issued by local taxation
offices here and after is prescribed in Article 2 Guo Shui Fa (2004) No.153) after the date of January 1, 2005.

II.

Special script of value-added tax shall not be provided for selected bidders and foreign-ventured enterprises when export tax refund
is applied, on the condition that domestic machinery and electronic products selected in international bidding fare be adopted in
the costs loaned foreign governments and international financial organizations, that domestic equipment be bought by foreign-ventured
enterprises, and that the special value-added invoice be issued by local taxation offices an agencies under the fake-preventing administration
system of special value-added tax invoice after the date of January 1, 2005.

III.

Special script of value-added tax shall be provided, should it be required to be issued by taxation offices at all levels under stipulations,
without any excuses for enterprises on the products exported before January 1, 2005.

IV.

Special invoice of value-added tax applied by exporting enterprises shall be issued by taxation offices under due attestation procedure
of the administration on Special Value-added Tax Invoice Issued by Local Taxation Office as Agencies of the State Administration
of Taxation, and export tax refund application shall not be taken should there is no attestation or the requirement of attestation
is not satisfied.

V.

The relative electronic communication of special invoice of value-added tax shall be adopted by taxation offices when applications
on export tax refund were handed in under Article 1 of this Circular, where Article Six of The Circular on the Administration on
the Offset of Exporting Goods of the State Administration of Taxation (Guo Shui Fa (2004) No.64) shall be applied. Communication
Department and Tax-refund Department of Taxation offices of all levels shall collaborate with each other, with the view to fulfilling
the project of transferring and incepting electronic information of special value-added tax invoice issued by local taxation office
as agencies of the State Administration of Taxation.

This circular is specifically issued.



 
Ministry of Finance, The State Administration of Taxation
2005-03-22

 






THE OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION TO THE MATTERS RELATING TO THE EXPORT TAX REFUND DECLARATION OF GOODS EXPORTED THROUGH BOUNDED AREA

The State Administration of Taxation

The Official Reply of the State Administration of Taxation to the Matters Relating to the Export Tax Refund Declaration of Goods Exported
Through Bounded Area

Guo Shui Han [2005] No. 255

Bureau of state tax of Xiamen City:

Your Request for Instructions on Matters of Application for Export Tax Refund on Export Goods of Bonded Area (Xia Guo Shui Fa [2004]
No. 194) has been received, the official reply after deliberation is given as follows:

Article 1 of the Circular of the State Administration of Taxation on Certain Matters of Export Tax Refund (Guo Shui Fa [2000] No.165)
prescribes that, with respect to the goods sold to foreign traders by the export enterprise outside the bonded area via bonded area,
the customs of the bonded area shall not issue the customs declaration of export goods for the entrance to the bonded area of goods
(for export tax refund only) until the goods totally depart from the territory. Pursuant to this provision, the customs of the bonded
area shall issue the customs declaration of export goods (for export tax refund only) based on the entering date of the goods into
the bonded area after the goods depart from the territory, which may cause the export enterprise unavailable to export tax refund
(exemption) due to the expiration of duration of refund declaration. In order to solve this problem, the State Administration of
Taxation decides that: with respect to the export goods conforming to the provision of Article 1 of Guo Shui Fa [2000] No. 165,
the export enterprise may declare export tax refund (exemption) based on the export date specified by the customs on the recording
list of the last batch of export goods.

The State Administration of Taxation

March 29, 2005



 
The State Administration of Taxation
2005-03-29

 






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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