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LETTER OF CHINA BANKING REGULATORY COMMISSION CONCERNING APPROVING TIANJIN BRANCH OF MITSUI SUMITOMO BANKING CORPORATION TO DEAL IN RMB BUSINESS SERVICES FOR NON-FOREIGN-FUNDED ENTERPRISES

Letter of China Banking Regulatory Commission concerning Approving Tianjin Branch of Mitsui Sumitomo Banking Corporation to Deal in
RMB Business Services for Non-foreign-funded Enterprises

Japan Mitsui Sumitomo Banking Corporation,

The letter which was signed by Masayuki Oku, president of your bank, and was addressed to this Commission on October 31, 2005 has
been received.

The following reply is hereby given to you according to the Regulation of the People’s Republic of China on the Administration of
Foreign-funded Financial Institutions (Order No. 340 of the State Council, hereinafter referred to as the Regulation) and the Detailed
Rules for the Implementation of the Regulation of the People’s Republic of China on the Administration of Foreign-funded Financial
Institutions (Order No. 4, 2004 of China Banking Regulatory Commission, hereinafter referred to as the Detailed Rules):

Your Tianjin Branch is approved to deal in RMB business services for non-foreign-funded enterprises under the scope prescribed in
Article 17 of the Regulation.

After going through the statutory formalities in accordance with the Regulation and the Detailed Rules, your Tianjin Branch may, under
Article 35 of the Detailed Rules, deal in providing foreign exchange business for various clients under the following scope: providing
RMB business services for foreign-funded enterprises, China-based foreign institutions, mainland-based representative offices of
the enterprises established by institute from Hong Kong, Macao and Taiwan, aliens, compatriots from Hong Kong, Macao and Taiwan,
and the non-foreign-funded enterprises, pooling public deposits , granting short-term, medium-term and long-term loans, transacting
acceptance and discount of negotiable instruments, buying and selling government bonds and financial bonds, buying and selling non-stock
negotiable instruments denominated in a foreign currency, providing services on letter of credit and guaranties, conducting transacting
domestic and overseas settlements, buying and selling foreign currencies, buying and selling foreign currencies for itself or on
a commissioned basis, converting foreign currencies, inter-bank funding, bank card business, safety-deposit box, providing credit-standing
investigation and consultation services, as well as other business activities upon the approval of China Banking Regulatory Commission.

China Banking Regulatory Commission

March 13, 2006



 
China Banking Regulatory Commission
2006-03-13

 







ARRANGEMENT BETWEEN THE MAINLAND AND THE MACAO SPECIAL ADMINISTRATIVE REGION ON THE MUTUAL RECOGNITION AND ENFORCEMENT OF CIVIL AND COMMERCIAL JUDGMENTS

Supreme People’s Court

Notification of the Supreme People’s Court of the People’s Republic of China

Fa Shi [2006] No.2

According to Article 93 of the Basic Law of the Macao Special Administrative Region of the People’s Republic of China, the Supreme
People’s Court reached the Arrangement between the Mainland and the Macao Special Administrative Region on the Mutual Recognition
and Enforcement of Civil and Commercial Judgments (hereinafter referred to as the Arrangement) with the Macao Special Administrative
Region upon consultation and signed the Arrangement on February 28, 2006. This Arrangement has been adopted at the 1378th meeting
of the Judicial Committee of the Supreme People’s Court on February 13, 2006 and is hereby promulgated. In light of the unanimity
of both parties, this Arrangement shall come into force as of April 1, 2006.

Supreme People’s Court

March 21, 2006

Arrangement between the Mainland and the Macao Special Administrative Region on the Mutual Recognition and Enforcement of Civil and
Commercial Judgments

In accordance with the Article 93 of the Basic Law of the Macao Special Administrative Region of the People’s Republic of China,
the Supreme People’s Court reached the following arrangements between the Mainland and the Macao Special Administrative Region on
the mutual recognition and enforcement of civil and commercial judgments with the Macao Special Administrative Region upon consultation:

Article 1

The mutual recognition and enforcement of judgments of civil and commercial cases in the Mainland and the Macao Special Administrative
Region (hereinafter referred to as Macao) (including the labor dispute cases in the Mainland and the civil labor cases in the Macao
Special Administrative Region) shall be governed by this Arrangement.

This Arrangement shall also be applicable to the judgments and verdicts of civil damages compensate involved in criminal cases.

This Arrangement shall not be applicable to administrative cases.

Article 2

The “judgments” as mentioned in this Arrangement include the judgments, verdicts, decisions, mediation agreements and orders to pay
in the Mainland; and include the judgments, verdicts, rulings of confirming reconcilement, decisions or instructions of judges in
Macao.

The “requested party” as mentioned in this Arrangement refers to either party of the Mainland or Macao that accepts the application
for recognition and enforcement of the judgment.

Article 3

In respect to an effective judgment with the content of payment made by the court of one party and, the party involved can file an
application for recognition and enforcement to the competent court with the jurisdiction of the other party.

In respect to a judgment without the content of payment or which needs not to be implemented but must be recognized through judicial
procedures, the party involved may solely file an application for recognition to the court of the other party or may directly use
this judgment as the evidence in the litigation procedures of the court of the other party.

Article 4

The mainland court that has the power to accept the applications for the recognition and enforcement of judgments shall be the intermediate
people’s court at the locality of the domicile, habitual residence or property of the party against whom the application is filed.
Where there are two or more intermediate people’s courts that all have the jurisdiction, the applicant shall choose one of intermediate
people’s courts to submit the application.

The court in Macao that has the power to accept the applications for the recognition of judgments shall be the intermediate court,
and the court that has the power to enforce shall be the primary court.

Article 5

Where the party against whom the application is filed has the property both in the Mainland and Macao that can be enforced , the applicant
may file an application for enforcement with the court of either place.

When the applicant files an application for enforcement to the court of one place, he/it can file an application to the court of another
place for seal-up, seizure or freeze of the property of the enforced party . After the court of one place enforces the judgment,
the applicant may, upon the strength of the enforcement certification issued by the court of one place, apply to the court of another
place for adopting enforcement measures of property execution for the insufficient part.

The total amount of property executed by the courts of two places shall not exceed the amount determined according to the judgment
or prescribed by the law.

Article 6

An application form for the recognition and enforcement of judgments shall indicate the following matters:

(1)

If the applicant or the party against whom the application is filed is a natural person, the application form shall indicate his name
and domicile; if the applicant or the party against whom the application is filed is a legal person or any other organization, the
application form shall indicate its name and domicile, the name, position and domicile of its legal person or main principal;

(2)

The case number and date of adjudication of the judgment for which an application for recognition and enforcement is filed; and

(3)

The reasons and targets for the application for the recognition and enforcement as well as the implementation circumstance of this
judgment by the court that renders this judgment.

Article 7

An application form shall be attached with the duplicate of the effective judgment or the certification with the seal of the court
that renders this effective judgment as well as the relevant documents that can prove the following matters issued by the court that
renders this effective judgment or by the enpost_titled organ :

(1)

The summons is delivered according to law, unless it is proved by the judgment;

(2)

A person with no capacity of litigation has an agent according to law, unless it is proved by the judgment;

(3)

The judgment has been served to the parties involved and has come into effect according to the law of the place where the judgment
is rendered;

(4)

The duplicate of the legal person business license or corporate registration certificate shall be provided if the applicant is a legal
person; and

(5)

The certification on the implementation of the judgment provided by the court that renders the judgment.

In case the court of the requested party maintains that it has thoroughly known the relevant matters, the relevant documents may be
exempted .

In case the court of the requested party is still doubtful about the authenticity of the judgment provided by the party involved,
it may request the court that renders this effective judgment for confirmation.

Article 8

An application form shall be made in Chinese. In case the attached judicial documents or relevant documents are not made in Chinese,
the Chinese translation thereof shall be provided. If the judgment rendered by the court is not made in Chinese, the Chinese translation
thereof issued by the court shall be provided.

Article 9

After the court receives an application form for recognition and enforcement of the judgment filed by an applicant, it shall serve
the application form to the party against whom the application is filed.

The party against whom the application is filed shall have the right to put forward the plea of defense.

Article 10

The court of the requested party shall examine the application for recognition and enforcement as soon as possible and render the
verdict.

Article 11

In case any of the following circumstances exist through examines and verifies by the court of the requested party , the ruling of
non recognize the judgment shall be made:

(1)

The matter verified in the judgment shall be subject to the exclusive jurisdiction of the court of the requested party according to
the laws of the requested party;

(2)

The court of the requested party has disposed any similar action, and the aforesaid action is put forward prior to the judgment to
be recognized, and the court of the requested party has the jurisdiction;

(3)

The court of the requested party has recognized or enforced the judgment or arbitration award rendered by the court or arbitral organ
other than itself for the same lawsuit;

(4)

The party that loses the case has not been lawfully summoned or the person with no capacity to take part in litigation is not provided
with any agent according to the laws of the place where the judgment is rendered;

(5)

The judgment for which an application for the recognition and enforcement thereof has not come into force or is ruled not to be enforced
due to retrial according to the laws of the place where the judgment is rendered; or

(6)

The recognition and enforcement of the judgment in the Mainland would be contrary to the basic principles of the laws or social public
interests of the Mainland; or the recognition and enforcement of the judgment in Macao would be contrary to the basic principles
of the laws or public order of Macao.

Article 12

The court shall timely serve the verdict after it renders a verdict with regard to the request for recognition and enforcement of
the judgment .

In case the party involved is not satisfied with the verdict in which the recognition of the judgment is approved or not, he/it may
request the review to the people’s court at the next higher level in the Mainland, or may file an appeal according to the provisions
of laws in Macao. In case he/it is not satisfied with the verdict made during the course of enforcement, he/it may seek for relief
from the court at the next higher level in accordance with the provisions of laws of the requested party.

Article 13

Where a judgment is recognized by verdict, it shall have equal effectiveness with the judgment rendered by the court of the requested
party. If any payment shall be conducted according to the judgment, the party involved may apply to the jurisdictional court of
the requested party for the enforcement.

Article 14

When the court of the requested party can not recognize or enforce all the requests confirmed in a judgment, it may recognize or enforce
some requests thereinto.

Article 15

Before or after the court accepts an application for recognition and enforcement of the judgment, it may take preservation measures
for the property of the party against whom the application is filed according to the provisions in the laws of the requested party
on the property preservation and upon the strength of the application of the applicant.

Article 16

While the court of the requested party accepts an application for recognition and enforcement of the judgment, or where the judgment
has been recognized and enforced, if the party involved files a same lawsuit, the court of the requested party shall not accept it.

Article 17

As to the judgment that can not be recognized according to Item (1), (4) or (6) of Article 11 of this Arrangement, the applicant
shall not file any application for recognition and enforcement any more. However, if the court of the requested party has the jurisdiction
in accordance with its laws, the party involved may file another lawsuit to the local court with the facts of the same case.

With regard to the judgment as mentioned in Item (5) of Article 11 of this Arrangement shall refer to the application that the applicant
may file another application for recognition and enforcement after the circumstance for not recognizing the judgment eliminates.

Article 18

In order to applicable for this Arrangement, all the authentication formalities shall be exempted for the original, duplicate and
translation made or notarized by the competent public institution (including notaries public) of one party, and they can be used
by the other party.

Article 19

When an applicant applies for the recognition and enforcement of the judgment in accordance with this Arrangement, he/it shall pay
the litigation costs and enforcement costs in accordance with the provisions of laws of the requested party.

In case the applicant is approved to be able to suspend, reduce or exempt the payment of litigation costs at the place where the effective
judgment is rendered, he/it shall enjoy the equal treatment when it files an application for recognition and enforcement of the judgment
with the court of the requested party.

Article 20

Unless it is prescribed by this Arrangement, the recognition and enforcement of civil and commercial judgments shall be governed by
the laws and regulations of the requested party.

Article 21

The request for recognition and enforcement put forward before this Arrangement comes into force shall not be applicable for this
Arrangement.

As to the judgments rendered by the courts in the Mainland and Macao from December 20, 1999 until before the entry-into-effect of
this Arrangement, if the party involved fails to apply for the recognition and enforcement with the court of the other party or the
court of the other party refuses to accept, the application still may be filed after the entry-into-effect of this Arrangement.

The time limit for the party involved to file an application for the recognition and enforcement of judgments rendered by the court
in Macao during the aforesaid term with the people’s court in the Mainland shall be calculated anew as of the entry-into-effect of
this Arrangement.

Article 22

Where this Arrangement meets any problem or needs to be altered during the course of implementation thereof, the Supreme People’s
Court and the Macao Special Administrative Region shall solve it through consultation.

Article 23

In order to implement this Arrangement, the Supreme People’s Court and the Court of Final Appeal of Macao shall mutually provide the
relevant legal materials.

The Supreme People’s Court and the Court of Final Appeal of Macao shall mutually circulate the notice on the enforcement of this Arrangement
every year.

Article 24

This Arrangement shall come into force as of April 1, 2006.



 
Supreme People’s Court
2006-03-21

 







ANNOUNCEMENT NO.20, 2006 OF THE MINISTRY OF COMMERCE OF THE PEOPLE’S REPUBLIC OF CHINA

Ministry of Commerce

Announcement No.20, 2006 of the Ministry of Commerce of the People’s Republic of China

[2006] No. 20

Ministry of Commerce issued announcement on April 13, 2005, on starting the anti-dumping investigation on imported Spandex originating
from Japan, Singapore, ROK, Taiwan region and the U.S.. The investigated product is listed under No. 54024920￿￿54026920 of Import
and Export Tariffs of the People’s Republic of China.

Since this case is rather complicated, Ministry of Commerce decided to postpone the investigation period for another 6 month, namely
ending on October 13, 2006, in accordance with Article 26 of Anti-dumping Regulations of People’s Republic of China.

Ministry of Commerce

April 3, 2006



 
Ministry of Commerce
2006-04-03

 







INTERIM REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON TOBACCO LEAF TAX

the State Council

Order of the State Council of People’s Republic of China

No. 464

The Interim Regulatins of the People’s Republic of China on Tobacco Leaf Tax is hereby promulgated and shall enter into effect as
of the day of promulgation.

Premier of the State Council, Wen Jiabao

April 28, 2006

Interim Regulations of the People’s Republic of China on Tobacco Leaf Tax

Article 1

In the territory of the People’s Republic of China, an entity that engages in the purchase of tobacco leaves shall be a taxpayer of
the tobacco leaf tax, which shall pay the tobacco leaf tax in the light of the Regulations.

Article 2

The term “tobacco leaves” mentioned in the Regulations means aired tobacco leaves and baked tobacco leaves.

Article 3

The tobacco leaf tax payable shall be calculated on the ground of the sum as generated from tobacco leaf purchases conducted by taxpayers
as well as the tax rate prescribed in Article 4 of the Regulations. The formula of calculating the tobacco leaf tax payable is:

The amount of tax payable ￿￿ Sum as generated from tobacco leaf purchase ￿￿Tax rate

The amount of tax payable shall be calculated in Renminbi.

Article 4

Tobacco leaf tax shall be levied at the proportional rate of 20%.

The adjustment of tax rate for tobacco leaves, if any, shall be determined by the State Council.

Article 5

The tobacco leaf tax shall be levied by local tax authorities.

Article 6

If a taxpayer purchases tobacco leaves in one place, he shall submit tax returns to the local administrative tax authority.

Article 7

The time when the obligation arises for a taxpayer to pay the tobacco leaf tax shall be the very day when he conducts the corresponding
tobacco leaf purchase.

Article 8

When the day that the obligation arises for him to pay the tobacco leaf tax, a taxpayer shall, within 30 days, submit a tax return
. The specific time limit for paying the tax shall be determined by the administrative tax authority.

Article 9

The administration for the levy of the tobacco leaf tax shall be implemented in accordance with the relevant provisions of the Law
of the People’s Republic of China on the Administration of Tax Collection as well as the Regulations.

Article 10

The present Regulation shall enter into effect as of the day of promulgation.



 
the State Council
2006-04-28

 







CIRCULAR OF THE PEOPLE’S BANK OF CHINA ON FURTHER INTENSIFYING THE MANAGEMENT OF DEPOSIT AND PAYMENT OF RENMINBI

Circular of the People’s Bank of China on Further Intensifying the Management of Deposit and Payment of Renminbi

Yin Fa [2006] No. 154

Shanghai Headquarters, all branches and business departments of the People’s Bank of China, the central sub-branches of the People’s
Bank of China in all provincial cities, Shenzhen Central Sub-branch of the People’s Bank of China, China Agriculture Development
Bank, all state-owned commercial banks, equity joint commercial banks, and China Postal Savings and Remittance Bureau,

Recently, it was complained that some financial institutions operating the Renminbi deposit and withdrawal business (hereinafter referred
to as the financial institutions) do not fulfill their legal duties owing to merely seeking their own economic benefits. They refuse
to adjust the types of Renminbi or change the deformed or defiled Renminbi notes for people and they do not sort out the deformed
and defiled Renminbi notes in accordance with the relevant provisions of the People’s Bank of China so that some of the Renminbi
notes which were not suitable to circulate re-flow into the market. Their violations not only damaged the interests of the general
public and the image of the financial industry, but also influenced the normal circulation of Renminbi. , You are hereby notified
of the following requirements in order to further intensify the management of circulation of Renminbi and regulate the deposit and
payment of Renminbi:

I.

All financial institutions shall advance their awareness of serving the general public, and shall execute carefully the Regulation
of the People’s Republic of China on the Administration of Renminbi, the Measures of the People’s Bank of China for the Change of
Deformed and Defiled Renminbi Notes and other regulations, and adjust the types of Renminbi notes for the public and freely change
the deformed or defiled Renminbi notes for the general public in accordance with the principle of reasonable needs. The financial
institutions shall consciously accept the supervision of the general public, carefully accept the complaints of the clients and carefully
improve and regulate the deposit and payment of Renminbi.

II.

All financial institutions shall focus on checking and counting the Renminbi notes withdrawn from circulation. They shall establish
an effective internal control mechanism and deliver the Renminbi notes (including paper notes and coins) which meet the provisions
of the Criterions on Sorting out the Renminbi Notes Not Suitable to Circulate to the People’s Bank of China in order to hinder any
external payment of Renminbi notes not suitable to circulate according to the Criterions on Sorting out the Renminbi Notes Not Suitable
to Circulate,.

III.

All branches of the People’s Bank of China shall strengthen the supervision over the management of circulation of Renminbi and regularly
and irregularly direct on-the-spot inspections on the over-the-counter deposit and payment of Renminbi notes of the financial institutions
under their respective jurisdiction, shall timely correct the irregular acts, shall punish the violators according to the relevant
provisions, shall strictly hold the pass of the Renminbi note bundles delivered by the financial institutions, shall not accept any
Renminbi note bundle which falls short of the “Five standards on good Renminbi note bundles” (namely counting correctly, seeking
out all problematic notes, putting the notes in order, binding the notes tightly and affixing a seal clearly) and shall circulate
a notice of criticism on the financial institutions that have a high error rate by circulating a notice,

The present Notification shall be transmitted by Shanghai Headquarters, all branches and business departments of the People’s Bank
of China, central sub-branches of the People’s Bank of China in provincial (capital) cities, and Shenzhen Central Sub-branch of the
People’s Bank of China to the urban commercial banks, rural commercial banks, rural cooperative banks, and urban and rural credit
cooperatives within their respective jurisdictions.

The People’s Bank of China

May 11, 2006



 
The People’s Bank of China
2006-05-11

 







CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE RELEVANT TAX ISSUES OF THE ECONOMIC AND TRADE OFFICE OF THE GOVERNMENT OF HONG KONG SAR IN THE MAINLAND

Circular of the State Administration of Taxation on the Relevant Tax Issues of the Economic and Trade Office of the Government of
Hong Kong SAR in the Mainland

Guo Shui Han [2006] No. 494

The state taxation bureaus and local taxation bureaus of Shanghai Municipality, Sichuan and Guangdong provinces,

In order to settle the tax issues of the Economic and Trade Office of the Government of Hong Kong SAR in Guangdong as well as the
economic and trade offices to be set up in Shanghai and Chengdu, Hong Kong and Macao Affairs Office of the State Council has, upon
the approval of the State Council, approved and transmitted to our Administration Facilitating the Work of the Economic and Trade
Office of the Government of Hong Kong SAR in Guangdong (Gang Ban Lian Zi [2006] No. 203) and the Affairs Relating to the Economic
and Trade Office to Be Set Up by the Government of Hong Kong SAR in Chengdu and Shanghai(Gang Ban Lian Zi [2006] No. 201). The Notification
on relevant contents is hereby transmitted as follows. Please abide hereby.

1.

The Economic and Trade Office of the Government of Hong Kong SAR in Guangdong may not pursue commercial and any other activities concerning
making money. It may charge service fees on the base of cost for the relevant services it provides and the revenues from such services
are exempted from business tax and enterprise income tax.

2.

The wages, salaries and other similar remunerations paid by the government of Hong Kong SAR to the functionaries dispatched by it
to its Economic and Trade Office in Guangdong (except other functionaries thereof) are exempted from individual income tax. The specific
tax-exemption matters shall be handled in accordance with the relevant provisions of the Arrangement between the Mainland of China
and Hong Kong SAR on the Avoidance of Double Taxation on Incomes.

3.

The office supplies, motor vehicles transported into the Mainland by the Economic and Trade Office in Guangdong, and the self-use
resettlement articles transported into the Mainland by the Chief of the Office are exempted from the import link value added tax
and consumption tax within the scope of rational amount upon the auditing of the customs . The self-use resettlement articles transported
into the Mainland by other functionaries within a half year since they assume their posts may also enjoy the aforesaid tax-exemption
treatments.

4.

The number of vehicles for the official business of the Economic and Trade Office of Government of Hong Kong SAR in Guangdong is limited
to 2. The number of individuals’ self-use cars and that of motorcycles for each family are limited to 1respectively. The aforesaid
vehicles and motorcycles are exempted from the vehicle and vessel license and plate tax.

5.

The tax treatments for the economic and trade offices to be set up in Shanghai and Chengdu by the Government of Hong Kong SAR shall
be transacted according to the Economic and Trade Office of Hong Kong SAR in Guangdong.

State Administration of Taxation

May 24, 2006



 
State Administration of Taxation
2006-05-24

 







ANNOUNCEMENT NO.46, 2006 OF MINISTRY OF COMMERCE ON PROLONGING ANTI-DUMPING INVESTIGATION ON PBT

Ministry of Commerce

Announcement No.46, 2006 of Ministry of Commerce on Prolonging Anti-dumping Investigation on PBT

[2006] No. 46

Ministry of Commerce released announcement on June 6, 2005, deciding to carry out anti-dumping investigation on PBT originating from
Japan and Taiwan District with a tariff code of 39079900 in Import and Export Tariff of the People’s Republic of China.

For the particularity and complexity of this case, Ministry of Commerce decides to prolong the anti-dumping investigation to Sep 6,
2006 in line with item No. 26 of Anti-dumping Regulations of the People’s Republic of China.

Ministry of Commerce of the People’s Republic of China

June 5, 2006



 
Ministry of Commerce
2006-06-05

 







NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON ADJUSTING THE RELATED POLICIES FOR REAL ESTATE BUSINESS TAXES

Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Related Policies for Real Estate Business
Taxes

Cai Shui [2006] No.75

The public finance departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly
under the Central Government and the cities specifically designated in the state plan and the Public Finance Bureau of Xinjiang Production
and Construction Corps.:

For the purpose of carrying out and going into effect the Notice of the General Office of the State Council on Forwarding the Opinions
of the Ministry of Construction and Other Departments on Adjusting the Housing Supply Structure as well as Stabilizing Housing Prices
(Guo Ban Fa [2006] No. 37) ), refraining speculation and demand of investment housing purchases, and further strengthening the management
of business tax collection on individuals’ house transfer, the related issues on business taxes are hereby notified as follows:

As of June 1, 2006, if any individual sells a house that has been purchased for less than 5 years, the business tax thereof shall
be imposed in full amount. If any individual sells an ordinary residential house that has been purchased for more than 5 years (including
five years), the business tax thereof shall be offset. If any individual sells a non-ordinary residential house that has been purchased
for more than 5 years (including five years), the business tax thereof shall be imposed in accordance with the balance upon deduction
of the purchase price from the sales incomes.

For the aforesaid policies, the standards for ordinary or non-ordinary residential houses, the specific procedures for tax exemption,
the time of house purchase, the invoices as drawn, the deduction credence for balance-based tax collection, the house procurement
by non-purchase means, and the related provisions on tax collection administration shall be carried out in accordance with the related
provisions of the Notice of the General Office of the State Council concerning Transmitting Suggestions of the Ministry of Construction
and Other Departments concerning Doing Well in Stabilizing Housing Prices (Guo Ban Fa [2005] No. 26), the Notice of the State Administration
of Taxation, the Ministry of Finance and the Ministry of Construction concerning Strengthening the management of Real Estate Tax
Collection (Guo Shui Fa [2005] No. 89) and the Notice of the State Administration of Taxation concerning Several Specific Issues
in carrying out the Policies for Real Estate Tax Collection (Guo Shui Fa [2005] No. 172).

The local finance and taxation departments at all levels shall carry out the tax policies in a strict way, strengthen the tax collection
and management and shall report the issues arising in the process of implementation to the Ministry of Finance and the State Administration
of Taxation in time.

Ministry of Finance

State Administration of Taxation

June 16, 2006



 
Ministry of Finance￿￿State Administration of Taxation
2006-06-16

 







ANNOUNCEMENT OF THE MINISTRY OF JUSTICE

Announcement o f the Ministry of Justice

No. 58

The following 54 representative offices of Hong Kong law firms in the Mainland, under the Regulation on the Administration of the
Mainland Representative Offices of the Law Firms from Hong Kong/Macao SARs (Order No. 70 of the Ministry of Justice), are allowed
to practice in the Mainland and provide legal services on the strength of the annual examination. It is hereby announced as follows.

I.

Beijing representative offices

1.

Woo￿￿Kwan￿￿Lee & Lo Beijing Representative Office(HK)

Date of Original Approval: September 6, 1993

Serial Number of the Practice License: No. 1-0002 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: Lee Kwan Hung￿￿Eddie

Domicile: Room 509, West Building No.3, Oriental Plaza, Chang’an St., Dongcheng District, Beijing

Postal Code: 100738

Tel: (010)85181928

Fax: (010)85181595

Website: www.wkll.com

E-mail￿￿wkllbj@wkllbj.com

2.

Chu & Lau Beijing Representative Office(HK)

Date of Original Approval: September 6, 1993

Serial Number of the Practice License: No. 1-0003 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: Lau Hon Chuen

Domicile: Room 1220, Guozhong Commercial Center, No. 33, Dengshikou St., Dongcheng District, Beijing

Postal Code: 100006

Tel: (010)65229937

Fax: (010)65229937

E-mail￿￿chuandlau@yahoo.com.cn

3.

Vivien Chan & Co￿￿Beijing Representative Office(HK)

Date of Original Approval: September 6, 1993

Serial Number of the Practice License: No. 1-0004 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: Vivien Chan

Domicile: Room 508, Chang’an Club, No. 10, East Chang’an Street, Dongcheng District, Beijing

Postal Code: 100006

Tel: (010)65227072￿￿65227069

Fax: (010)65226967

Website: www.vcclawservices.com

E-mail￿￿Beijing@vcclawservices.com

4.

W. K.To Beijing Representative Office (HK)

Date of Original Approval: June 6, 1996

Serial Number of the Practice License: No. 1-0005 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: To Wai Keung

Domicile: 09D2, Investment Promotion Bureau, No. 118 Jianguo Road, Chaoyang District, Beijing

Postal Code: 100022

Tel: (010)65683003

Fax: (010)65669681

Website: www.wktoco.com

E-mail￿￿mail@wktoco.com

5.

Wilkson & Grist Beijing Representative Office (HK)

Date of Original Approval: June 8, 2000

Serial Number of the Practice License: No. 1-0008 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: Grace Fung

Domicile: Room No. 5, Floor 10, Building W2, Oriental Plaza, No. 1, East Chang’an St., Dongcheng District, Beijing

Postal Code: 100738

Tel: (010) 85181521

Fax: (010) 85181520

Website: www.wilgrist.com

E-mail￿￿beijing@wilgrist.com

6.

Johnson Stokes & Master Beijing Representative Office (HK)

Date of Approval: January 9, 2002

Serial Number of the Practice License: No. 2-001 [2002]

Chief Representative: Robert Terence Tung Kwong Shien

Domicile: Room 2918-24 Building No. 1, China World Trade Center, Jianguomenwai St., Chaoyang District, Beijing

Postal Code: 100004

Tel: (010) 65052202

Fax: (010) 65052225

Website: www.jsm.com

E-mail￿￿jsmbj@jsm.com

7.

Deacons Beijing Representative Office (HK)

Date of Approval: January 9, 2002

Serial Number of the Practice License: No. 2-002 [2002]

Chief Representative: Cheung Wing Choi Franki

Domicile: Apartment No. 11, Floor No. 8, Office Building No. 1, West Oriental Trade Mall, Oriental Plaza, Dongcheng District, Beijing

Postal Code: 100738

Tel: (010) 85182338

Fax: (010) 85182339

Website: www.deaconslaw.com

E-mail￿￿ beijing@deaconslaw.com

8.

Anthony Chiang & Partners Beijing Representative Office (HK)

Date of Approval: April 3, 2002

Serial Number of the Practice License: No. 1-026 [2002]

Chief Representative: Anthony Chiang Sheung Yee

Domicile: Room 3202, Tower B, Pengruan Building, No. 26 Xiaoyun Road, Chaoyang District, Beijing

Postal Code: 100016

Tel: (010) 84580335

Fax: (010) 84580385

Website: www.Acp.com.hk

E-mail￿￿karenk@acp.com.hk

9.

Bird & Bird Law Firm Beijing Representative Office (HK)

Date of Approval: March 30, 2004

Serial Number of the Practice License: No. 1-0006 [2004]

Chief Representative: Marcus Henry Vass)

Domicile: Room 3614, Tower No. 1, China World Trade Center, No. 1, Jianguomenwai St., Chaoyang District, Beijing

Postal Code: 100004

Tel: (010) 65056667

Fax: (010) 65059469

Website: www. Twobirds.com

10.

Hong Kong Livasiri Beijing Representative Office (HK)

Date of Original Approval: October 20, 1992

Serial Number of the Practice License: No. 1-0001 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: David Fan Chun Shing

Domicile: Room 1105A, Donghai Center, No, 24 Jianguomenwai St., Chaoyang District, Beijing

Postal Code: 100004

Tel: (010) 65155922

Fax: (010) 65059469

E-mail￿￿ livasiri_bj@vip.163.com

11.

X. J. Wang & Co. Beijing Representative Office (HK)

Date of Approval: December 25, 2005

Serial Number of the Practice License: No. 1-0015 [2005]

Chief Representative: Wang Xiao Jun

Domicile: Room 2206, Huarun Building, Jianguomenbei St., Dongcheng District, Beijing

Postal Code: 100005

Tel: (010) 85192996

Fax: (010) 85191354

Website: www.xjwang.com.hk

E-mail￿￿xjw@xjwang.com.hk

12.

Philip K.H. Wong￿￿Kennedy Y. H. Wong & Co. Beijing Representative Office (HK)

Date of Approval: December 6, 2004

Serial Number of the Practice License: No. 2-0003 [2004]

Chief Representative: Micheal Wong Sui Wah

Domicile: 25G1, Tower A, Grand Orient Plaza, No. 2, Dongzhimenwai Xiaojie, Dongcheng District, Beijing

Postal Code: 100027

Tel: (010) 84479588

Fax: (010) 84479349

Website: www.pwkwco.com

E-mail: info@pwkwco.com.cn

13.

13. NG & Shum Beijing Representative Office (HK)

Date of Approval: March 30, 2004

Serial Number of the Practice License: No. 2-0001 [2004]

Chief Representative: Ng Siu Pang

Domicile: Floor 11, Huaxia Bank Building, No. 22 Jianguomennei St., Dongcheng District, Beijing

Postal code: 100005

Tel: (010) 85237860

Fax: (010) 65185057

Website: www.ngnshum.com

E-mail: shangjing@jctdlaw.com

II.

Tianjin representative offices

14.

Fredkan & Co Tianjin Representative Office (HK)

Date of Original Approval: February, 1998

Serial Number of the Practice License: No. 1-0024 [2002]

Date of Re-approval: August, 2002

Chief Representative: Xie Lizhong

Domicile: Room 1010, Tower A, International Economy &Trade Center, No. 59 Machangdao, Hexi District, Tianjin

Postal Code: 300203

Tel: 022 -23139761/23139762

Website: www.fredkan.com

E-mail￿￿fredkantj@yahoo.com.hk

III.

Shanghai representative offices

15.

Vivien Chan & Co Shanghai Representative Office (HK)

Date of Approval: January 9, 2002

Serial Number of the Practice License: No. 2-003 [2003]

Chief Representative: George A Ribeiro

Domicile: Room 1002, Headquarters Building, No. 168, Tibet Mid Road

Postal Code: 200001

Tel: 63525000

Fax: 63879111

Website: www.vcclawservices.com

16.

Deacons Shanghai Representative Office (HK)

Date of Approval: August 30, 2005

Serial Number of the Practice License: No. 3-0001 [2005]

Chief Representative: Elizabeth Ann Cole

Domicile: Room 2801, Fushi Square, No. 268, Tibet Mid Road

Postal Code: 200001

Tel: 63403588

Fax: 63403788

Website: www.deacons.com.hk

17.

Tanner de Witt, Solicitors Shanghai Representative Office (HK)

Date of Approval: August 30, 2005

Serial Number of the Practice License: No. 1-0013 [2005]

Chief Representative: Tanner de Witt

Domicile: Room 1818, Waitan Center, No. 222, Yan’an East Road

Postal Code: 200002

Tel: 61323875

Fax: 63351336

Website: www.tannerdewitt.com

18.

Fairbairn Catley Low & Kong Shanghai Representative Office (HK)

Date of Approval: December 25, 2002

Serial Number of the Practice License: No. 1-0033 [2002]

Chief Representative: Zhu Qinghua

Domicile: Room 4110, Building 41, Hong Kong New World Tower, No. 300, Huaihai Mid Road

Postal Code: 200021

Tel: 63353376

Fax: 63353370

Website: www.fclklaw.com.hk

19.

Christine M. Koo & IP, Solicitors & Notaries Shanghai Representative Office (HK)

Date of Approval: August 30, 2005

Serial Number of the Practice License: No. 1-0012 [2005]

Chief Representative: IP Shing Hing

Domicile: Floor 21, Global Building, No. 168, Yuyuan Road

Postal Code: 200040

Fax: 66970869

Website: www.cmkoo.com.hk

20.

Kwok & Yih Shanghai Representative Office (HK)

Date of Approval: April 19, 2002

Serial Number of the Practice License: No. 1-029 [2002]

Chief Representative: Guo Linguang

Domicile: Rooms 608-609, Building No. 1, Corporate Avenue, No. 222, Hubin Road

Postal Code: 200040

Tel: 63406333

Fax: 63406999

Website: www.hk.kny.com

21.

Philip K H Wong￿￿ Kennedy Y H Wong & Co. Shanghai Representative Office (HK)

Date of Approval: October 29, 1992

Serial Number of the Practice License: No. 1-0010 [2002]

Chief Representative: Kennedy Y.H.Wong

Domicile: Room 904, OOCL Plaza, No. 841, Yan’an Mid Road

Postal Code: 200040

Tel: 62890222

Fax: 62898248

Website: www.pwkwco.com.cn

22.

Wong and Chan Solicitors & Notaries Shanghai Representative Office (HK)

Date of Approval: October 27, 2004

Serial Number of the Practice License: No. 1-0008 [2004]

Chief Representative: Huang Xinmin

Domicile: Room 2702, Nanzheng Plaza, No. 580, Nanjing West Road

Postal Code: 200041

Tel: 52280692

Fax: 52341699

E-mail￿￿wongandchan@vip.sna.com

23.

Patrick Leong & Man Solicitors Shanghai Representative Office (HK)

Date of Original Approval: October 20, 1992

Serial Number of the Practice License: No. 1-0011 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: Patrick T.C. Leong

Domicile: Room 102, Building No. 2, Lane 289, Hefei Road

Postal Code: 200031

Tel: 64330283

Fax: 62802731

E-mail￿￿anita.wang@126.com

24.

Alan Lam, Yam & PE Shanghai Representative Office (HK)

Date of Original Approval: September 6, 1993

Serial Number of the Practice License: No. 1-0012 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Lam Man Bun

Domicile: Tower C, Building No. 16, Dongzhan Commercial Building, No. 669, Beijing West Road

Postal Code: 200041

Tel: 62718257

Fax: 62718256

Website: www.shiuol.cn.net

25.

Clyde & Co. Shanghai Representative Office (HK)

Date of Approval: November 25, 2005

Serial Number of the Practice License: No. 1-0016 [2005]

Chief Representative: Chong Ik Wei

Domicile: Rooms 1106-1107, Huiya Building, No. 133 Yincheng North Road

Postal Code: 200120

Tel: 58775128

Fax: 58779128

Website: www.clydeco.com

26.

Frank Rocco Associates Shanghai Representative Office (HK)

Date of Approval: May 31, 2005

Serial Number of the Practice License: No. 1-0011 [2005]

Chief Representative: Frank William Rocco

Domicile: Room 701B, Financial Square, No. 333 Jiujiang Road

Postal Code: 200001

Tel: 63607046

Fax: 63604386

Website: www.fra-law.com

27.

Angela Wang & Co. Shanghai Representative Office (HK)

Date of Approval: May 15, 2003

Serial Number of the Practice License: No. 1-0001 [2003]

Chief Representative: Angela Wang

Domicile: Room 3708, Meilongzhen Square, No. 1308 Nanjing West Road

Postal Code: 200041

Tel: 62679773

Fax: 62723877

Website: www.angelawangco.com

28.

Charltons Shanghai Representative Office (HK)

Date of Approval: December 25, 2002

Serial Number of the Practice License: No. 1-0034 [2002]

Chief Representative: Charlton Julia Frances

Domicile: Rooms 307-308, Building 555, No. 555 Nanjing West Road

Postal Code: 200040

Tel: 62158251

Fax: 62158241

Website: www.charltonslaw.com

29.

Vincent T. K. Cheung Yap & Co. Shanghai Representative Office (HK)

Date of Original Approval: November 23, 1992

Serial Number of the Practice License: No. 1-0009 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Lee Kee Wai Frank

Domicile: Room 805, South Tower, Hong Kong Square, No. 283 Huaihai Mid Road

Postal Code: 200021

Tel: 63906886

Fax: 63906889

Website: www.vtkcyc.com

30.

Johnson Stokes & Master Shanghai Representative Office (HK)

Date of Original Approval: March 16, 1995

Serial Number of the Practice License: No. 1-0013 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Ho Kun Lok

Domicile: Rooms 2501-2504, Henglong Square, No. 1266 Nanjing West Road

Postal Code: 200040

Tel: 62880688

Fax: 62880131

Website: www.jsmshanghai.com

31.

Stephenson Harwood & Lo Shanghai Representative Office (HK)

Date of Approval: December 1, 2005

Serial Number of the Practice License: No. 2-0005 [2005]

Chief Representative: Jeremy Giovanni Sargent

Domicile: Floor 8, HSBC Building, No. 1000, Lujiazui Ring Road

Postal Code: 200120

Tel: 68410988

Fax: 68410525

Website: www.shl.com.hk

IV.

Nanjing representative offices

32.

Michael Cheuk, Wong & Kee Nanjing Representative Office (HK)

Date of Approval: October 27, 2004

Serial Number of the Practice License: No. 2-0002 [2004]

Chief Representative: Su Huixiang

Domicile: Room 2103, Tower A, Jinshan Building, Shanxi Road, Gulou District, Nanjing

Postal Code: 210009

Tel: 025-83202898

Fax: 025-83202898

E-mail￿￿ mcwk_nj@126.com

33.

P.C. Woo&Co. Nanjing Representative Office (HK)

Date of Approval: May 16, 2005

Serial Number of the Practice License: No. 2-0004 [2005]

Chief Representative: Lai Xianrong

Domicile: Room 1212, Tian’an International Building, No. 122 Zhongshan South Road, Nanjing

Postal Code: 210005

Tel: 025-57923773

Fax: 025-57923778

Website: www.pcwoo.com

E-mail￿￿ nanjing@pcwoo.com.hk

V.

Ningbo representative offices

34.

Ford￿￿Kwan & Company Solicitors &Notaries Ningbo Representative Office (HK)

Date of Approval: November 5, 2003

Serial Number of the Practice License: No. 1-0002 [2003]

Chief Representative: Zheng Zonghan

Domicile: Room 818, Zhongxin Ningbo International Hotel, No. 1, Jiangdong North Road, Ningbo

Postal Code: 315040

Tel: 0574-87376099

Fax: 0574-87727257

E-mail: inmail@fordkwan.com

VI.

Fuzhou representative offices

35.

Michael Cheuk, Wong & Kee Fuzhou Representative Office (HK)

Date of Original Approval: June 8, 2000

Serial Number of the Practice License: No. 1-0025 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Ji Huashi

Domicile: Apartment F, Floor 15, Guomao Square, No. 71, Wusi Road, Fuzhou, Fujian Province

Postal Code: 350001

Tel: 0591-7612393

Fax: 0591-7612181

Website: mcwk@tom.com

VII.

Guangzhou representative offices

36.

Gallant Y. T. Ho & Co. Guangzhou Representative Office (HK)

Date of Original Approval: August 20, 1992

Serial Number of the Practice License: No. 1-0014 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Tsui Kei Pang

Domicile: Room 830, Garden Building, Garden Hotel, No. 368, Huanshi East Road, Guangzhou

Postal Code: 510064

Tel: (020) 83338999-830

Fax: (020) 83765692

E-mail: gythogz@public.Guangzhou.gd.cn

37.

NG & Shum Solicitors Guangzhou Representative Office (HK)

Date of Original Approval: August 20, 2002

Serial Number of the Practice License: No. 1-0015 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Fu Xiaoxia

Domicile: Room 1102, Building No. 1, Dongjun Square, No. 836 Dongfeng East Road, Guangzhou

Postal Code: 510080

Tel: (020) 87678613

Fax: (020) 87604340

E-mail: ngshumgz@21cn.com

38.

David Y. Y. Fung & Co. Guangzhou Representative Office (HK)

Date of Original Approval: September 6, 1993

Serial Number of the Practice License: No. 1-0017 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Ho Kai Cheng

Domicile: 15 B, Accessory Building A, Guangdong International Hotel, No. 339 Huanshi Mid Road, Guangzhou

Postal Code: 510098

Tel: (020) 83311000

Fax: (020) 83311135

E-mail: dyyfgz@21cn.com

39.

Deacons Guangzhou Representative Office (HK)

Date of Original Approval: August 20, 2002

Serial Number of the Practice License: No. 1-0018 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Du Yueqin

Domicile: Room 1818, South Tower, Building No. 18, Guangzhou International Trade Center, No. 371-375, Huanshi East Road, Guangzhou

Postal Code: 510095

Tel: (020) 87785678

Fax: (020) 87770488

E-mail: Guangzhou@deaconslaw.com

40.

Stephensons Harwood & Lo Guangzhou Representative Office (HK)

Date of Original Approval: September 6, 1993

Serial Number of the Practice License: No. 1-0019 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: John Sirling Gale

Domicile: Room 1907, Guangzhou Peace World Plaza, No. 362-366, Huanshi East Road, Guangzhou

Postal Code: 510060

Tel: (020) 83880590

Fax: (020) 83863119

E-mail: www.shl.com.hk

41.

Tony Kan & Co. Solicitors & Notaries Guangzhou Representative Office (HK)

Date of Original Approval: May 4, 1995

Serial Number of the Practice License: No. 1-0020 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Xu Cijun

Domicile: 15 C Accessory Building A, Guangzhou International Building, No. 339, Huanshi Mid Road, Guangzhou

Postal Code: 510098

Tel: (020) 83350833

Fax: (020) 83311456

E-mail: Fauny_fong@163.com

42.

K. Y. Lo & Co, Solicitors, Guangzhou Representative Office (HK)

Date of Original Approval: March 16, 1995

Serial Number of the Practice License: No. 1-0021 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Li Man Pong

Domicile: Room 701, Tower North, Guangzhou World Trade Center, No. 371-375, Huanshi East Road, Guangzhou

Postal Code: 510095

Tel: (020) 87693246

Fax: (020) 87757988

E-mail: kylos704@163.com

43.

Stevenson, Wong & Co. Guangzhou Representative Office (HK)

Date of Approval: April 19, 2002

Serial Number of the Practice License: No. 1-030

Chief Representative: Lo Hang Fong

Domicile: Room 1704, Zhongxin Square, No. 233, Tianhe North Road, Guangzhou

Postal Code: 510613

Tel: (020) 87521228

Fax: (020) 87521268

E-mail: general@sw-prc.com

44.

Robertsons Guangzhou Representative Office (HK)

Date of Approval: December 25, 2002

Serial Number of the Practice License: No. 1-0035 [2002]

Chief Representative: Maurice Lee

Domicile: 12E Goldman Sachs Building, No. 109, Tiyu West Road, Tianhe District, Guangzhou

Postal Code: 510620

Tel: 38795260

Fax: 38795468

E-mail: info@robertsonshk.com

45.

K C Ho & Fong Guangzhou Representative Office (HK)

Date of Approval: January 8, 2004

Serial Number of the Practice License: No. 1-0004 [2004]

Chief Representative: He Junyao

Domicile: Room 3305, Building No. 4, Dongjun Square, No. 836, Dongfeng East Road, Guangzhou

Postal Code: 510080

Tel: (020) 87672930

Fax: (020) 87672516

E-mail: office@kcho-fong.com

46.

Wong & Fok Guangzhou Representative Office (HK)

Date of Approval: May 16, 2005

Serial Number of the Practice License: No. 1-0010 [2005]

Chief Representative: Huo Heping

Domicile: Room 3108, Jianlibao Building, No. 410, Dongfeng Road, Guangzhou

Postal Code: 510620

Tel: 86-20-83486598

Fax: 86-20-83487466

E-mail: info@wongfok.com

47.

C. L. Chow & Macksion Chan, Solicitors Guangzhou Representative Office (HK)

Date of Approval: November 1, 2005

Serial Number of the Practice License: No. 1-0014 [2005]

Chief Representative: C. L. Chow

Domicile: Room 2915, Dongshan Square, No. 69, Xianlie Mid Road, Guangzhou

Postal Code: 510095

Tel: (020) 87321480 87323299

Fax: (020) 87322706

E-mail: info@wongfok.com

48.

Messrs Augustine C. Y. Tong Co Solicitors Guangzhou Representative Office (HK)

Date of Approval: December 30, 2005

Serial Number of the Practice License: No. 1-0017[2005]

Chief Representative: Augustine C. Y. Tong

Domicile: Room 287, Shijiao Guangming North Road, Panyu District, Guangzhou

Tel: (020) 39991280

Fax: (020) 39991290

E-mail: at228prc@sohu.com

VIII.

Shenzhen representative offices

49.

Hasting & Co. Shenzhen Representative Office (HK)

Date of Original Approval: March 19, 1994

Serial Number of the Practice License: No. 1-0023 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Kong Yuen Hoong

Domicile: Room 2518, Building No. 25, Zhongjian Plaza, Shennan East Road, Shenzhen

Postal Code: 518000

Tel: (0755) 82175288

Fax: (0755) 82175168

E-mail: hastings@szonline.net

50.

Tony Kan & Co. Shenzhen Representative Office (HK)

Date of Approval: January 9, 2002

Serial Number of the Practice License: No. 2-005

Chief Representative: Tony Kan

Domicile: Room 2218, Nanguang Jiejia Building, No. 3037, Shennan Mid Road, Shenzhen

Postal Code: 518033

Tel: (0755) 83981205

Fax: (0755) 83017684

E-mail: szinfo@tonykan.com

51.

Li, Wang & Lam, Solicitors Shenzhen Representative Office (HK)

Date of Approval: January 8, 2004

Serial Number of the Practice License: No. 1-0003 [2004]

Chief Representative: Dennis Lam Siu Sun

Domicile: Room 5109, Building 51, Diwang Mall, Xinxing Square, No. 5002, Shennan East Road, Luohu District, Shenzhen

Postal Code: 518008

Tel: (0755)25836199

Fax: (0755) 25836299

E-mail: hklwlsz@yahoo.com.cn

IX.

Chongqing representative offices

52.

So Keung Yip & Sin Chongqing Representative Office

Date of Original Approval: August, 2004

Serial Number of the Practice License: No. 1-0005 [2004]

Date of Re-approval: May, 2005

Chief Representative: Ye Juyun

Domicile: Room 2706, Metropolitan Commercial Plaza, No. 68, Zourong, Yuzhong Road, Chongqing

Postal Code: 400010

Tel: 023-63729188

Fax: 023-63718368

Website (E-mail): chongqing@skys.law.com.hk

X.

Chengdu representative offices

53.

P. C. Woo & Co. CHENGDU Chengdu Representative Office (HK)

Date of Approval: April 3, 2002

Serial Number of the Practice License: No. 1-031

Chief Representative: Zheng Muzhi

Domicile: Tower K, Building No, 7, Guancheng Square, No. 308, Shuncheng Street, Chengdu, Sichuan

Postal Code: 610017

Tel: (8628) 8652 8737

Fax: (8628) 8652 8095

Website: https://www.pcwoo.com

XI: Xi’an representative offices

54.

Sit Fung Kwong & Shum Xi’an Representative Office (HK)

Date of Approval: April 19, 2002

Serial Number of the Practice License: No. 1-032

Chief Representative: Chen Weiliang

Domicile: Room 616, Zhongda International, No. 30, South Street, Xi’an, Shaanxi

Postal Code: 710002

Tel: 029-87203203

Fax: 029-87203033

E-mail: sfks@sfks-xian.com

Ministry of Justice

September 11, 2006



 
Ministry of Justice
2006-09-11

 







CIRCULAR OF THE GENERAL ADMINISTRATION OF QUALITY SUPERVISION, INSPECTION AND QUARANTINE ON THE RELEVANT REQUIREMENTS FOR ISSUING THE CERTIFICATE OF ORIGIN UNDER ASIA-PACIFIC TRADE AGREEMENT

Circular of the General Administration of Quality Supervision, Inspection and Quarantine on the Relevant Requirements for Issuing
the Certificate of Origin under Asia-Pacific Trade Agreement

Zhi Jian Tong Han [2006] No. 276

Each the inspection and quarantine bureau directly under the General Administration of Quality Supervision, Inspection and Quarantine:

The Asia-Pacific Trade Agreement has been officially implemented as from September 1, 2006, and the certificate of origin under Asia-Pacific
Trade Agreement has been issued by all the local inspection and quarantine bureaus. Upon consultation with the relevant member countries
to the Asia-Pacific Trade Agreement, it has been decided that the period from September 1, 2006 to December 31, 2006 shall be the
transition period for implementation. The relevant requirements are hereby announced as follows:

1.

All the local inspection and quarantine institutions within China shall implement the new Rules of Origin under Asia-Pacific Trade
Agreement (see Appendix) as from October 1, and certificate of origin shall still be substituted by Form A of the certificate of
origin under the Generalized System of Preferences (GSP) and the words of “Certificate of Origin under ASIA-PACIFIC Trade Agreement”
shall be added in column 4 of the certificate of origin. As from January 1, 2007, the Rules of Origin under Asia-Pacific Trade Agreement
and the format of the certificate of origin shall be fully used.

2.

In accordance with the new Rules of Origin, column 8 of the certificate of origin shall be specially filled in as follows:

(1)

The letter A shall be filled in for the products completely obtained in the production country;

(2)

It shall be filled in as follows for the products manufactured with some materials imported:

(a)

As to the products as acquired in Article 3 of the said Rules, the letter B shall be filled in as well as the percentage of the total
value of raw materials, parts and accessories or finished products which are originated from a non-member country or an unclear place
to the FOB price of export products (for example: “B” 50%).

(b)

As to the products as required in Article 4 of the said Rules, the letter C shall be filled in, as well as the percentage of the
total value of materials originated within the territory of a member country to the FOB price of export products (for example: “C”
60%).

(c)

Subject to Article 10 of the said Rules, the letter D shall be filled in for the products in light of the specific criteria of origin.

3.

All the local inspection and quarantine institutions shall organize the personnel for issuing the certificate of origin to study and
grasp the Rules of Origin under Asia-Pacific Trade Agreement in a timely manner, publicize them to relevant enterprises actively
so as to ensure that the export goods of China be able to smoothly enjoy preferential tariff treatments; Any problem encountered
in the implementation of the said Rules shall be timely reported to the Customs Clearance Department of the General Administration
of Quality Supervision, Inspection and Quarantine.

Appendix: Rules of Origin under Asia-Pacific Trade Agreement (omitted)

The General Administration of Quality Supervision, Inspection and Quarantine

September 20, 2006



 
The General Administration of Quality Supervision, Inspection and Quarantine
2006-09-20

 







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...