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LETTER OF CHINA BANKING REGULATORY COMMISSION CONCERNING APPROVING THE AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED TO SET UP GUANGZHOU REPRESENTATIVE OFFICE

Letter of China Banking Regulatory Commission concerning Approving the Australia and New Zealand Banking Group Limited to Set up Guangzhou
Representative Office

Australia and New Zealand Banking Group Limited,

The letter which was signed by John McFarlane, your chief executive officer, and was addressed to this Commission has been received.

According to the Measures for the Administration of Foreign-funded Financial Institutions’ Representative Offices in China (Order
No. 8 [2002] of the People’s Bank of China) (hereinafter referred to as these Measures), a representative office in Guangzhou are
hereby approved to set up, whose name in Chinese is “￿Ĵ￿Ǻ￿￿￿￿￿￿￿￿￿˾￿￿￿￿” and whose name in English is “Guangzhou
Representative Office of Australia and New Zealand Banking Group Limited”.

According to the related provisions of these Measures, upon approval, Christopher Bryan Lefebvre is granted to take the position of
the chief representative of this Representative Office.

China Banking Regulatory Commission

February 14, 2006



 
China Banking Regulatory Commission
2006-02-14

 






ACCOUNTING STANDARDS FOR ENTERPRISES NO. 18 – INCOME TAXES

the Ministry of Finance

Accounting Standards for Enterprises No. 18 – Income Taxes

Cai Kuai [2006] No. 3

February 15, 2006

Chapter I General Provisions

Article 1

With a view to regulating the recognition and measurement of enterprise income taxes and the presentation of relevant information,
the present Standards are formulated according to the Accounting Standards for Enterprises – Basic Standards.

Article 2

The “income taxes” as mentioned in the present Standards shall include all types of domestic and oversea tax amounts based on the
amounts of taxable income of enterprises.

Article 3

The present Standards shall not cover the recognition and measurement of government subsidies. But the temporary difference of income
tax arising from government subsidies shall be recognized and measured according to the present Standard.

Chapter II Tax Base

Article 4

Where an enterprise obtains assets or liabilities, it shall determine its tax base. Where there is difference between the carrying
amount of the assets or liabilities and its tax base, the deferred income tax assets or the deferred income tax liabilities shall
be determined according to the present Standards.

Article 5

The “tax base of an asset” shall refer to the amount which may be deducted from the taxable benefits when the amount of taxable income
is calculated according to the tax law provisions during the course of the enterprise’ recovering the carrying amount of the asset.

Article 6

The “tax base of an liability” shall refer to the carrying amount of a liability minus the amount that can be deducted according to
the tax law when the amount of taxable income is calculated in the future period.

Chapter III Temporary Difference

Article 7

The “temporary difference” shall refer to the difference between the carrying amount of an asset or liability and its tax base. As
for an item that has not been recognized as an asset or liability, if its tax base can be determined in light of the tax law, the
difference between the tax base and its carrying amount shall also be a temporary difference.

Pursuant to the effect of temporary differences on taxable amounts during future periods, they can be classified into taxable temporary
differences and deductible temporary differences.

Article 8

The term “taxable temporary difference” shall refer to temporary differences that will result in taxable amounts in the future when
the carrying amount of the asset is recovered or the liability is settled.

Article 9

The term “deductible temporary difference” shall refer to temporary differences that will result in amounts that are deductible in
the future when the carrying amount of the asset is recovered or the liability is settled.

Chapter IV Recognition

Article 10

An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability, and shall recognize the
part of the income tax already paid minus the payable amount as an asset.

Where there is any taxable temporary difference or deductible temporary difference, it shall be recognized as a deferred income tax
liability or deferred income tax asset according to the present Standards.

Article 11

Except for the deferred income tax liabilities arising from the following transactions, an enterprise shall recognize the deferred
income tax liabilities arising from all taxable temporary differences:

(1)

the initial recognition of business reputation;

(2)

the initial recognition of assets or liabilities arising from the following transactions which are simultaneously featured by the
following:

(a) The transaction is not business combination;

(b) At the time of transaction, the accounting profits will not be affected, nor will the taxable amount (or the deductible loss)
be affected.

The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies,
associated enterprises and contractual enterprises shall be recognized according to Article 12 of the present Standard.

Article 12

The taxable temporary differences related to the investments of subsidiary companies, associated enterprises and joint enterprises
shall recognize corresponding deferred income tax liabilities. However, those that can simultaneously meet the following conditions
shall be excluded:

(1)

The investing enterprise can control the time of the reverse of temporary differences; and

(2)

The temporary differences are unlikely to be reversed in the excepted future.

Article 13

An enterprise shall recognize the deferred income tax liabilities arising from a deductible temporary difference to the extent of
the amount of the taxable income which it is most likely to obtain and which can be deducted from the deductible temporary difference.
However, the deferred income tax assets, which are arising from the initial recognition of assets or liabilities during a transaction
which is simultaneously featured by the following, shall not be recognized:

(1)

This transaction is not business combination; and

(2)

At the time of transaction, the accounting profits will not be affected, nor will the taxable amount (or the deductible loss) be affected.

On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income
tax in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior
periods shall be recognized.

Article 14

Where the deductible temporary difference related to the investments of the subsidiary companies, associated enterprises and joint
enterprises can meet the following requirements simultaneously, the enterprise shall recognize the corresponding deferred income
tax assets:

(1)

The temporary differences are likely to be reversed in the expected future; and

(2)

It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences.

Article 15

As for any deductible loss or tax deduction that can be carried forward to the next year, the corresponding deferred income tax assets
shall be determined to the extent that the amount of future taxable income to be offset by the deductible loss or tax deduction to
be likely obtained.

Chapter V Measurement

Article 16

On the balance sheet day, the current income tax liabilities (or assets) incurred in the current period or prior periods shall be
measured in light of the expected payable (refundable) amount of income taxes according to the tax law.

Article 17

On the balance sheet day, the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable
to the period during which the assets are expected to be recovered or the liabilities are expected to be settled.

In case the applicable tax rate changes, the deferred income tax assets and deferred income tax liabilities which have been recognized
shall be re-measured, excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or
event directly recognized as the owners’ rights and interests, and the amount affected by them shall be recorded into the income
tax expenses of the current period during which the change occurs.

Article 18

The measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery
or liability settlement method on the balance sheet day on the income taxes, i.e. the tax rate and tax base, which is adopted at
the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of
expected asset recovery or liability settlement method.

Article 19

An enterprise shall not discount any deferred income tax asset or deferred income tax liability.

Article 20

The carrying amount of deferred income tax assets shall be reexamined on balance sheet day. If it is unlikely to obtain sufficient
taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets
shall be written down.

When it is probable to obtain sufficient taxable income taxes, such write-down amount shall be subsequently reversed.

Article 21

The income taxes of the current period and deferred income tax of an enterprise shall be treated as income tax expenses or incomes,
and shall be recorded into the current profits and losses, excluding the income taxes incurred under the following circumstances:

(1)

the business combination; and

(2)

the transactions or events directly recognized as the owner’s rights and interests.

Article 22

The income taxes of the current period and deferred income tax related to the transactions or events directly recorded in the owner’s
rights and interests shall be recorded into the owner’s rights and interests.

Chapter VI Presentation

Article 23

The deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non-current assets and non-current
liabilities in the balance sheet.

Article 24

The income tax expenses shall be presented separately in the profit statement.

Article 25

An enterprise shall, in its notes, disclose the following information related to the income taxes:

(1)

the main constituent parts of the income tax expenses (incomes);

(2)

a statement of the relationship between the income tax expenses (incomes) and the accounting profits;

(3)

the amounts of deductible temporary difference or deductible loss of unrecognized deferred income tax assets (if there is a date due,
it shall disclose the date due);

(4)

every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities
which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets; and

(5)

as for any deferred income tax liabilities which have not been recognized, the amounts of temporary differences related to the investments
of the subsidiary companies, associated enterprises and joint enterprise.



 
the Ministry of Finance
2006-02-15

 






LETTER OF CHINA BANKING REGULATORY COMMISSION CONCERNING THE APPROVAL OF THE ANOD BANK CO., LTD. MONGOLIA TO ESTABLISH BEIJING REPRESENTATIVE OFFICE

Letter of China Banking Regulatory Commission concerning the Approval of the ANOD Bank Co., Ltd. Mongolia to Establish Beijing Representative
Office

ANOD Bank Co., Ltd., Mongolia

The letter which was signed by your president, Nyamaa Davaa, and was addressed to this Commission has been received.

According to the Measures on the Administration of Foreign-funded Financial Institutions’ Representative Offices in China (Order No.
8, 2002 of the People’s Bank of China) (hereinafter referred to as these Measures), you are hereby approved to establish a representative
office in Beijing whose name in Chinese is “￿￿Ű￿ŵ￿￿￿￿￿￿￿￿˾￿￿￿￿￿￿” and whose name in a foreign language is “Beijing
Representative Office of ANOD Bank Co., Ltd.”.

According to the related provisions of these Measures, and upon approval, Saranbaatar Bayarmagnai is granted to have the qualifications
as the chief representative of this Representative Office.

China Banking Regulatory Commission

March 2, 2006



 
China Banking Regulatory Commission
2006-03-02

 






NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE RELEVANT ISSUES CONCERNING THE DETERMINATION OF PERMANENT ESTABLISHMENTS IN TAX AGREEMENTS

State Administration of Taxation

Notice of the State Administration of Taxation on the Relevant Issues concerning the Determination of Permanent Establishments in
Tax Agreements

Guo Shui Fa [2006] No. 35

The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central
Government, cities specifically designated in the state plan, and Institute of Continuing Tax Education of Yangzhou,

It is prescribed that the term “permanent establishment” means a fixed place of business through which the business of an enterprise
is wholly or partly carried out by Paragraph 1 of Article 5 (Permanent Establishment) and the term “permanent establishment” shall
not include the fixed business place established solely for of the enterprise itself to carry out preparatory or auxiliary activities
by Paragraph 4 as in foreign tax agreements signed by our country prescribes that. We hereby give our explanations as follows about
the terms “business” and “preparatory or auxiliary” and other issues concerning permanent establishment as follows in the light of
the explanations of tax agreements sample of the United Nations and the Organization for Economic Co-operation and Development as
well as the practices of most countries in the world:

I.

The Chinese term “yingye” is a literal translation of the English word “business”, which includes not only business operations but
also common business operations conducted by non-profit institutions. Therefore, if any non-profit institution of the other contracting
party in a tax agreement carries out business operations, excluding the preparatory or auxiliary activities for the aforesaid institution,
at a fixed base or place within China, it shall be regarded as “permanent establishment” in China.

II.

The principles as follows shall be observed when determining “preparatory or auxiliary” activities:

1.

Whether the fixed base or place only provides services to its head office or whether it has business relation with other entity;

2.

Whether the business nature of the fixed base or place is identical to that of its head office; and

3.

Whether the business operations of the fixed base or place are an important part of those of its head office.

If the fixed base or place not only provides services to its head office but also has business relation with other entity, or its
business nature is identical to that of its head office and its business operations are an important part of those of its head office,
the activities of such fixed base or place shall not be considered as preparatory or auxiliary activities.

III.

The individual income tax on the salaries and wages obtained by residents of the other signatory country for working at the permanent
establishment shall be collected in accordance with the provisions on “non-independent personal services” (or “remunerations from
employment”) in the tax agreement and other relevant tax law of the State. The tax on the services provided for the government of
a signatory country shall be collected or exempted in accordance with the provisions on “government services” in the tax agreement.

IV.

Where a taxpayer argues that its agency or place within the territory of China only provides preparatory or auxiliary services to
its head office and is not a permanent establishment, it shall provide the relevant certification materials to the competent department
of taxation and be followed to determination of the competent department of taxation.

State Administration of Taxation

March 14, 2006



 
State Administration of Taxation
2006-03-14

 






MINISTRY OF COMMERCE ANNOUNCEMENT NO.15 2006 ON PRELIMINARY ARBITRATION ON POLYBUTYLENE TEREPHTHALATE RESIN (PBT)

Ministry of Commerce

Ministry of Commerce Announcement No.15 2006 on Preliminary Arbitration on Polybutylene Terephthalate Resin (PBT)

[2006] No. 15

Ministry of Commerce issued an announcement on June 6, 2005 to start an anti-dumping investigation on the imported Polybutylene Terephthalate
Resin (PBT, PBTP or PTMP for short) originating from Japan and Taiwan region (hereinafter referred to as the investigated products).

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

The Polybutylene Terephthalate Resin (PBT, PBTP or PTMP for short) is listed under No. 39079900 in Import and Export Tariffs of General
Administration of Customs of PRC. Reinforced or modified PBT under the item is not included.

In accordance with Article 28 and 29 of Anti-dumping Regulations of People’s Republic of China, Ministry of Commerce decided to take
anti-dumping measures by deposit in security as of March 22, 2006.

Deposit in security rates are as follows:

Companies of Taiwan Region:

1.

Chang Chun Plastics Co.,Ltd: 12.78%

2.

All others: 17.31%

Companies of Japan: 17.31%

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

Appendix: Ministry of Commerce Preliminary Arbitration on Anti-dumping Investigation on Imported Polybutylene Terephthalate Resin
(PBT, PBTP or PTMP for short) Originating from Japan and Taiwan region (omitted)

Ministry of Commerce

March 22, 2006



 
Ministry of Commerce
2006-03-22

 






CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON PRINTING AND DISTRIBUTING THE PROTOCOL II ON THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF KOREA ON THE AVOIDANCE OF DOUBLE TAXATION AND GETTING PREPARED FOR ITS IMPLEMENTATION

The State Administration of Taxation

Circular of the State Administration of Taxation on Printing and Distributing the Protocol II on the Agreement between the Government
of the People’s Republic of China and the Government of the Republic of Korea on the Avoidance of Double Taxation and Getting Prepared
for Its Implementation

Guo Shui Fa [2006] No. 52

To all state taxation 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,

The Protocol II to the Agreement between the Government of the People’s Republic of China and the Government of the Republic of Korea
on the Avoidance of Double Taxation and Prevention of Tax Evasion with respect to Taxes on Income was formally concluded in Beijing
on March 23, 2006. This Protocol shall come into force after both contracting states have completed their respective legal procedures.
The text of this Protocol is hereby printed and distributed to you. Please make good preparations for its implementation.

Annex: Protocol II to the Agreement between the Government of the People’s Republic of China and the Government of the Republic of
Korea on the Avoidance of Double Taxation and Prevention of Tax Evasion with respect to Taxes on Income

The State Administration of Taxation

April 5, 2006 Annex:Protocol II to the Agreement between the Government of the People’s Republic of China and the Government of the Republic of Korea
on the Avoidance of Double Taxation and Prevention of Tax Evasion with respect to Taxes on Income

As for the Agreement between the Government of the People’s Republic of China and the Government of the Republic of Korea on the Avoidance
of Double Taxation and Prevention of Tax Evasion with respect to Taxes on Income which was signed in Beijing on March 28, 1994 (hereinafter
referred to as the Agreement), the Government of the People’s Republic of China and the Government of the Republic of Korea agree
to regard the following provisions as an integral part of the Agreement:

Article 1

As for Article 1 of this Agreement, both the contracting states agree that this Agreement does not apply to such a company, trust
or any other entity, if a company or trust or any other entity is a resident of a contracting state, if it is owned or controlled
by one or more direct or indirect beneficiaries who are not residents of this contracting state, and if the tax imposed by this contracting
state on the income of this company, trust or any other entity (after considering the tax amount to be reduced or offset by any means,
including the tax refund, reimbursement, donation, offset, deduction or exemption), the revenue of this contracting state has reduced
substantially in comparison with all shares of the capital stock of the company or all equities of the trust or any other entity
(depending on the corresponding circumstances) which benefit and are owned by one or more residents of this contracting state. However,
if 90% or more of the income completely comes from active trade or business operation other than investment, the aforesaid provisions
shall not apply.

Article 2

The “Korea taxes” as mentioned in Article 2 of the Agreement shall be deemed as including the special tax for rural development which
is a surtax directly or indirectly collected by Korea on the tax base of the income tax or corporation tax.

Article 3

Paragraph 7 of Article 11 of the Agreement shall be deleted and replaced by the following paragraph:

“7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person,
the amount of the interest payment exceeds the amount of what would have been agreed upon by the payer and the beneficial owner in
the absence of such special relationship, the provisions of this Article shall apply only to the last-mentioned amount. Under this
circumstance, the excessive part of the payment shall remain taxable according to the laws of each contracting state, with due attention
being given to the other provisions of the Agreement.”

Article 4

Paragraph 1 of Article 23 in the Korea text of the Agreement and paragraph 2 of Article 23 in the Chinese text shall be deleted
and replaced by the following paragraphs:

“In the event of a resident of Korea, double taxation shall be avoided as follows:

According to the provisions of Korean tax law which regulates that any tax payable in any country other than Korea is allowed to be
credited against the taxes payable in Korea (on condition that it shall not affect the general principle of the Agreement):

(a)

The Chinese taxes payable (excluding, in the case of dividend, tax payable in respect of profits out of which the dividend is paid),
whether directly paid or withheld, in respect of the income sourced within China shall be allowed to credit against Korean taxes
payable in respect of that income according to the laws of China and the provisions of the Agreement. However, the credit shall not
exceed the proportion of Korean taxes payable for the income sourced within China against the entire income subject to Korean tax.

(b)

With regard to a dividend paid by a Chinese resident company to a resident company of Korea, if the Korea company owns not less than
10 percent of the shares of the Chinese company that pays the dividend, the credit shall take into account the Chinese taxes paid
by the company that pays the dividend in respect of its income (except for the circumstance that any Chinese tax is allowed to be
credited in accordance with Item (a) of this paragraph. “

Article 5

1.

Paragraph 3 of Article 23 of the Agreement shall be deleted and replaced by the following Paragraph, which shall cover a 10-year
period as of January 1, 2005:

“3. The taxes payable in a contracting state as mentioned in paragraph 1 (a) and paragraph 2 of this Article shall be deemed to include
the tax which would have been payable but is not paid as a result of tax reduction, exemption or other tax incentives as stipulated
by the provisions of the contracting state for promoting economic development. For the purpose of this paragraph, the amount of tax
shall be deemed to be 10 per cent of the total amount of the dividends, interest and royalties respectively according to paragraph
2 of Article 10 , paragraph 2 of Article 11 and paragraph 2 of Article 12 .”

2.

Paragraph 4 of Article 23 shall be deleted.

Article 6

In despite of the provisions of paragraph 3 of Article 23 , if the income that a resident of a contracting state obtains from the
other contracting state falls within the scope of income as mentioned in this paragraph, and if the competent authorities of a contracting
state considers that this resident shall not enjoy the benefits as described in paragraph 3 of Article 23 after consulting with
the other contracting state and taking the following provisions into consideration, this resident shall be deemed to have paid the
tax on the aforesaid income:

(a)

Whether or not a person makes any arrangement by making use of paragraph 3 of Article 23 of the Agreement for the benefits of his
own or any other person; or

(b)

Whether or not any benefit falls or may possibly fall on a person who is neither a resident of a contracting state nor of the other
contracting state;

(c)

The prevention of tax evasion and cheating of taxes to which the Agreement applies.

Article 7

Both contracting states shall, through the diplomatic channel, notify each other of the completion of legal procedures to be completed
for the entry into force of Protocol II. The Protocol II shall come into force as of the date of the last notice issued by any of
the contracting states.

In witness whereof the undersigned, duly authorized thereto by their respective governments, have signed this Agreement.

The Protocol II is signed in duplicate in Beijing on March 23, 2006 in Chinese, Korean and English, with all texts being equally authentic.
In case of any divergence of interpretation, the English text shall prevail.

For the Government of the People’s Republic of China￿￿￿￿￿￿￿￿￿￿￿￿ For the Government of the Republic of Korea



 
The State Administration of Taxation
2006-04-05

 






CIRCULAR OF THE MINISTRY OF COMMERCE ON RELEVANT MATTERS CONCERNING THE HANDLING OF THE CONFIRMATION LETTER FOR DOMESTIC-FUNDED OR FOREIGN-FUNDED PROJECTS ENCOURAGED BY THE STATE FOR DEVELOPMENT FOR FOREIGN-FUNDED ENTERPRISES






Circular of the Ministry of Commerce on Relevant Matters Concerning the Handling of the Confirmation Letter for Domestic-funded or
Foreign-funded Projects Encouraged by the State for Development for Foreign-funded Enterprises

Shang Zi Fa [2006] No. 201

The competent commercial departments in all provinces, autonomous regions, municipalities directly under the Central Government and
cities specifically designated in the state plan, and that of Xinjiang Production and Construction Corps.,

As to the questions as recently encountered by many local competent departments of commerce in issuing confirmation letter of tax
exemption, this Ministry has made a clear reply in the Reply Letter of the Ministry of Commerce on Relevant Matters Concerning the
Handling of the Confirmation Letter of Tax Exemption for Foreign-Funded Enterprises in the Encouraged Category (Shang Zi Han [2006]
No. 41).

In order to further regulate the operating procedures of tax exemption of import equipment for foreign-funded enterprises and clarify
the specific requirements for foreign-funded enterprises to handle the procedure of obtaining the Confirmation Letter for Domestic-Funded
or Foreign-Funded Projects Encouraged by the State for Development and the Certificate for Importation, by Foreign Investment Enterprises,
of Renewal Equipment, Technology, Fittings and Spare Parts (hereinafter referred to as “Confirmation Letter” and “Import Certificate”
respectively), the circular concerning relevant matters are hereby specified as follows in the light of the Law on Chinese-foreign
Equity Joint Ventures, the Law on Chinese-foreign Contractual Joint Ventures, the Law on Foreign-capital Enterprises, Circular of
the State Council On the Adjustment of Taxation Policy On Import equipment (Guo Fa [1999] No. 37, hereinafter referred to as Document
No. 37), Circular on the Implementation of Adjustment of Taxation Policy On Import equipment (Ji Gui Hua [1998] No. 250) and other
related documents.

I.

Basic Principles

Since the State Council decided to issue the Confirmation Letter to the encouraged projects for foreign investment in 1998 and to
issue Import Certificate to qualified foreign-funded enterprises in 1999, relevant departments of the State Council have issued a
series of documents (see Reply Letter of the Ministry of Commerce on Relevant Matters Concerning the Handling of the Confirmation
Letter of Tax Exemption for Foreign-Funded Enterprises in the Encouraged Category (Shang Zi Han [2006] No. 41), prescribing clearly
the departments issuing the Confirmation Letter and Import Certificate, procedures, basis and operational measures in the implementation.

In principle, the Confirmation Letter for foreign-funded projects in the encouraged category shall be issued respectively by departments
of development & plan, trade & economic cooperation and foreign trade & economic cooperation, of which, the Confirmation
Letters for foreign-funded projects in the encouraged category above the upper limit shall be issued by the National Development
and Reform Commission and the Ministry of Commerce respectively; those below the upper limit shall be issued by relevant departments
of the provincial people’s government in light of the present division of duty and limit of power.

Each locality shall continuously comply with the aforesaid regulations and operational measures to ensure that the work of issuing
the Confirmation Letter and Import Certificate and operational procedures run in a steady way.

II.

The Scope of the Confirmation Letter and Import Certificate issued by commercial departments

i.

The Confirmation Letter for Foreign-Funded Enterprises in the Encouraged Category as examined and approved once for all by the Ministry
of Commerce or local competent departments of commerce (or foreign trade & economic cooperation) in accordance with the Law on
Foreign-capital Enterprises and the detailed rules thereof

ii.

The Confirmation Letter of capital increase projects for Foreign-Funded Enterprises in the Encouraged Category as examined and approved
by competent departments of commerce (or foreign trade & economic cooperation) in accordance with the Law on Chinese-foreign
Equity Joint Ventures, the Law on Chinese-foreign Contractual Joint Ventures, the Law on Foreign-capital Enterprises, the detailed
rules thereof and other relevant regulations

iii.

The Confirmation Letter for Foreign-Funded Joint Stock Limited Companies in the Encouraged Category

iv.

The Confirmation Letter for Foreign-Funded Enterprises in the Encouraged Category in the field of service trade

v.

The Confirmation Letter for Foreign-Funded Enterprises in the Encouraged Category as established by foreign investors through merger
and acquisition

vi.

The Confirmation Letter of self-use equipment and supporting technologies, fittings and spare parts that cannot be produced by an
import country at home or the performance of which cannot meet the needs within the total amount of investment for research and development
center set up with foreign investment

vii.

The Confirmation Letter for Foreign-Funded Enterprises in the Encouraged Category as determined on its own initiative in light of
local characteristics and uniformly examined and approved by the Ministry of Commerce in order to improve the investment environment
and simplify the approval procedures

viii.

The Confirmation Letter that should be issued by commercial departments as prescribed in other laws and regulations

ix.

Import Certificate of self-use equipment and supporting technologies, fittings and spare parts that cannot be produced by an import
country at home or the performance of which cannot meet the needs for the established foreign-funded enterprises in the Encouraged
Category and Restrictive Category B, foreign-funded research and development centers, foreign-funded enterprises of advanced technology
and export-oriented foreign-funded enterprises (hereinafter referred to as “Enterprises within the five categories” for short) for
technological reform, within the scope of production and operation originally approved and with self-possessed funds beyond the total
amount of investment

III.

The procedure of the Ministry of Commerce issuing the Confirmation Letter and Import Certificate

i.

For the foreign-funded enterprises for which the Ministry of Commerce shall issue the Confirmation Letter (hereinafter referred to
as “enterprises above the limit”), a written application shall be transferred to the Ministry of Commerce through the people’s governments
at the provincial level.

1.

Local commercial departments and enterprises above the limit shall provide the following materials:

(1) The request for instruction of the Confirmation Letter and Import Certificate reported by local competent departments of commerce

(2) The explanation of enterprises above the limit that file the application for the Confirmation Letter and Import Certificate

(3) The document of approval based on which an enterprise above the limit is set up, photocopies of certificate of approval and business
license, and the record of passing the joint annual inspections

(4) The photocopy of the report of asset appraisal

(5) The list of import equipment in triplicate under the seal of the competent departments of commerce at the provincial level and
enterprises above the limit

(6) Other materials as required by the Ministry of Commerce

For the enterprises within the five categories that apply for the issuing of Import Certificate for the first time, they shall submit
the audit report of the previous year or the photocopy thereof bearing the official seal of the enterprises and other documents,
and give explanations on the total amount of “self-possessed funds” (to be specific, the reserve funds, development funds, depreciations
and post-tax profits of the enterprises) beyond the total amount of investment.

2.

Competent departments of commerce at the provincial level shall make a preliminary examination on the amount of foreign exchange,
execution term (which may not exceed the enterprise construction term in principle), list of import equipment, industrial policy
items to be applied and the total amount of “self-possessed funds” of enterprises above the limit.

3.

The Ministry of Commerce shall review the written applications filed by competent departments of commerce at the provincial level
within 10 workdays after receiving them. For those complying with the state laws, the Ministry of Commerce shall issue the Confirmation
Letter or Import Certificate in triplicate and a sealed list of import equipment, and send copies of them to the General Administration
of Customs and local customs houses simultaneously. For those failing to comply with the state laws, the Ministry of Commerce shall
issue written opinions and explain the reasons.

4.

Enterprises above the limit shall, before importing equipments, go through the formalities of archival filing of tax reduction and
exemption at the customs offices directly under the General Administration of Customs of the place where the enterprises are located
upon the strength of the Confirmation Letter or Import Certificate and other relevant documents.

ii.

The change procedures of the Confirmation Letter for enterprises above the limit

1.

Where the Ministry of Commerce has issued the Confirmation Letter but the investment indeed needs to be changed in the process of
execution

Where the major items like the total amount, amount of foreign exchange and execution term need to be changed, the competent departments
of commerce at the provincial level shall make a preliminary examination on the changed items and the reasons, and file an application
of change with the Ministry of Commerce, attaching the following materials:

(1) Originals of the Confirmation Letter issued and the record of passing the joint annual inspections,

(2) Explanative materials on changed items (the comparison table shall be attached),

(3) The photocopy of the report of asset appraisal,

(4) Other materials as required by the Ministry of Commerce.

2.

The Ministry of Commerce shall review the written applications within 5 workdays after receiving them. For those complying with the
state laws, the Ministry of Commerce shall issue changed Confirmation Letter in triplicate, and send copies to the General Administration
of Customs and local customs houses simultaneously. If the Ministry of Commerce disagrees with the change, it shall issue written
opinions and explain the reasons.

3.

Enterprises above the limit shall go through the formalities of relevant change at the customs offices directly under the General
Administration of Customs of the place where the projects are located on the strength of the Confirmation Letter and other relevant
documents.

iii.

Principles for Examining the List of Import Equipment

In principle, the list of import equipment of a foreign-funded enterprise shall be issued together with the Confirmation Letter or
Import Certificate, and the Ministry of Commerce shall affix a special seal for the import equipment thereto. The equipment mentioned
in the list of the import equipment attached to the Confirmation Letter shall be the self-use equipment imported by the foreign-funded
enterprise within the total amount of investment, as well as the technologies, fittings and spare parts attached to such equipment
in accordance with the contract. The equipment mentioned in the list of the import equipment attached to the Import Certificate shall
be the self-use equipment as well as the technologies, fittings and spare parts attached to such equipments that cannot be produced
at home or the performance of which cannot meet the needs.

Where the import scale is large and the construction period is long, and all the import equipment can not be determined by the foreign-funded
enterprise when the Confirmation Letter is issued, the written application may be filed by the local commercial department to the
Ministry of Commerce by batches, and the Ministry of Commerce may affirm them by batches and affix a special seal for the import
equipment.

IV.

Procedures for the Local Commercial Department to Issue Confirmation Letters and Import Certificates

i.

The competent department of commerce at the provincial level shall be responsible for issuing Confirmation Letters and Import Certificates
for the foreign-funded enterprises as approved by the local commercial department (hereinafter referred to as the “enterprises under
the limit”).

ii.

The competent department of commerce at the provincial level shall issue Confirmation Letters and Import Certificates by reference
to the procedures prescribed in this Circular. The Confirmation Letters and Import Certificates issued by the competent department
of commerce at the provincial level shall be reported to the Ministry of Commerce for archival filing within one month.

V.

Relevant Principles for Issuing Confirmation Letters and Import Certificates

i.

The following principles shall be followed in issuing Confirmation Letters:

1.

Where an enterprise which does not meet the production requirement applies for a Confirmation Letter, the amount of tax exemption
shall be: the total amount of investment (the amount of the increased capital) ￿￿the amount of the investment in infrastructure￿￿the
amount for purchasing domestic equipment and other￿￿the fluid capital of the enterprise￿￿the non-cash capital contribution of both
Chinese and foreign parties (except for the capital contributions by equipment).

2.

Where the business scope of a foreign-funded enterprise covers not only the category of encouragement but also the category of permission
or the category of restriction, its application for a Confirmation Letter and the list of the import equipment attached thereto shall
only include the self-use equipment imported for the business scope in the Encouraged Category and the technologies, fittings and
spare parts attached to such equipment in light of the contract, while the import equipment under the business scope of the permitted
category or the restrictive category shall not be listed into the application or the list.

ii.

The following principles shall be followed in issuing Import Certificates:

1.

Each locality shall issue Import Certificates for the “enterprises within the five categories” in strict accordance with the requirements
in the Circular of the former Ministry of Foreign Trade and Economic Cooperation on the Relevant Issues Concerning the Import Equipment
of Foreign-funded Enterprises (Wai Jing Mao Zi Fa [2000] No. 478) and the Circular of the General Administration of Customs on the
Relevant Taxation Policies for Further Encouraging Foreign Investment (Shu Shui [1999] No. 791).

2.

Each local commercial department shall set up a database of “self-possessed funds”, and deduct the amount of “self-possessed funds”
correspondingly after issuing Import Certificates to the enterprises.

Where any “enterprise within the five categories” applies for issuing an Import Certificate again, the amount of tax exemption shall
not exceed the amount of “self-possessed funds” after deduction. After the Import Certificate is issued to an enterprise, the newly
added “self-possessed funds” can be included into the amount of “self-possessed funds”, and the enterprise shall provide corresponding
certificates when he files an application.

iii.

Where a foreign-funded enterprise is created by means of merger, the following principles shall be followed when a Confirmation Letter
or Import Certificate is issued thereto:

1.

If the merged enterprise meets the production requirement, no Confirmation Letter may be issued in principle;

2.

If the foreign investor mergers an enterprise within the territory of China by means of capital increase and newly increases its
production capacity and enlarges its production scale, the commercial department shall issue a Confirmation Letter in light of the
principles as prescribed in Paragraph 1 of Article 5 ; and

3.

If the foreign-funded enterprise established by means of merger falls within “enterprises within the five categories”, it shall apply
for issuing an Import Certificate in accordance with the relevant provisions on the “self-possessed funds” beyond the total amount
of investment of the “enterprises within the five categories”, and the aforesaid “self-possessed funds” shall be newly added after
merger by the foreign-funded enterprise, and the foreign-funded enterprise shall provide corresponding certificates and explanations
to the commercial department.

iv.

Each commercial department at the provincial level shall strictly enforce the relevant provisions, and may not enlarge the application
scope of the clauses and items on the category of encouragement at will or illegally issue Confirmation Letters or Import Certificates,
and may not issue Confirmation Letters or Import Certificates to the enterprises that fail to conform to the requirements of environmental
protection as prescribed by the State.

v.

The Ministry of Commerce shall strengthen its supervision over and guidance of the work on issuing Confirmation Letters to the “enterprises
under the limit”, and shall order the Confirmation Letters or Import Certificates for which the archival filing formalities have
not been handled in time or issued against the provisions to be corrected or cancelled; and shall suspend the qualifications for
issuing Confirmation Letters or Import Certificates if the circumstance is serious, and also notify the relevant customs houses in
combination with the General Administration of Customs for suspending the relevant tax exemption at the import link.

VI.

The enterprises invested by the residents in Taiwan, Hong Kong and Macao shall be governed by this Circular by analogy.

VII.

This Circular shall be implemented as of the promulgation date, and the power to interpret it shall remain with the Ministry of Commerce.
When encountering any problem in the course of implementation, please contact this Ministry (to be exact, the Department of Foreign
Investment) in a timely way.

Attachment: List of the Import Equipment of Foreign-funded Enterprises

(Seal of) the Ministry of Commerce

April 29, 2006




Annex

￿￿

￿￿

Annex:

List
of the Import Equipment of Foreign-funded Enterprises

￿￿


Shang Zi Que Zi [200 ] Attached Form No.

￿￿￿￿        
(Seal of) the Company

￿￿￿￿             
List
of the Import Equipment for the Project

￿￿￿￿Unit: 10,000 US Dollars

Serial
Number

Name

Specifications
and Models

Quantity(Tai /Set)

Unit
Price

Amount
of Foreign Exchange to Be Used

Name
of the Import Country

Comments

￿￿

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￿￿

￿￿

￿￿

￿￿

￿￿

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Sum

￿￿

￿￿

￿￿

￿￿

￿￿

￿￿

￿￿

￿￿￿￿Date                   
Contact
Person                     
Telephone                     



CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ABOUT THE ISSUES CONCERNING THE EXEMPTION OF INDIVIDUAL INCOME TAX ON THE COMMISSION INCOMES OBTAINED BY INSURANCE SALESMEN

Circular of the State Administration of Taxation about the Issues concerning the Exemption of Individual Income Tax on the Commission
Incomes Obtained by Insurance Salesmen

Guo Shui Han [2006] No.454

The administrations of local taxes of all the provinces, autonomous regions, municipalities directly under the Central Government,
and cities specifically designated in the state plan,

Because of the fierce horizontal competition in the insurance market at present time, the sales expenses of the insurance salesmen
have increased accordingly, and the cost for business development cannot be deducted completely pursuant to the existing provisions.
For the purpose of promoting the development of the insurance industry, and adjust the tax burden of the insurance salesmen reasonably,
we hereby notice as follows:

I.

In accordance with the provisions of the Notice on Clarifying the Composition of the Commissions of Insurance Salesmen (Bao Jian
Fa [2006] No.48 ) by the China Insurance Regulatory Commission, the commissions of the insurance salesmen shall consist of the cost
for business development and the labor remuneration . In accordance with the provisions of the tax law, no individual income tax
shall be levied on the cost for business development in the commission. With regard to labor remuneration, individual income tax
shall be levied by deducting the operating tax and associate charge that have been paid actually according to the relevant provisions
of the tax law.

According to the present actual conditions on business development by insurance salesmen, the proportion of the cost in the commission
for business development shall be determined as 40% for the time being.

II.

The tax authorities at all levels shall calculate and levy tax money in strict accordance with tax law and the aforesaid provisions,
and shall not expand the scope of application, specification , and standard of the policy without permission, and shall not implement
the policies in violation of the uniform provisions of state.

III.

This Notice shall be implemented as of June 1, 2006. Articles 1, 3, and 5 of the Notice of the State Administration of Taxation on
Computation and Collection of Individual Income Tax on the Incomes Obtained by Insurance Salesmen (Non-employees) (Guo Shui Fa [1998]
No.13 ) and the Notice of the State Administration of Taxation on Relevant Issues concerning Collection of Individual Income Tax
on the Incomes Obtained by Insurance Salesmen (Guo Shui Fa [2002] No.98 ) shall be abolished simultaneously.

State Administration of Taxation

May 15, 2006

 
State Administration of Taxation
2006-05-15

 



CIRCULAR OF THE STATE ADMINISTRATION FOR INDUSTRY AND COMMERCE ON IMPLEMENTING THE EXECUTION OPINIONS ON SEVERAL ISSUES CONCERNING LAW APPLICATION FOR THE ADMINISTRATION ON THE EXAMINATION, APPROVAL AND REGISTRATION OF FOREIGN-FUNDED COMPANIES

Circular of the State Administration for Industry and Commerce on Implementing the Execution Opinions on Several Issues concerning
Law Application for the Administration on the Examination, Approval and Registration of Foreign-funded Companies

Gong Shang Wai Qi Zi [2006] No.102

The administrations for industry and commerce of all the provinces, autonomous regions, municipalities directly under the Central
Government and cities under separate state planning,

With the purpose of correctly applying the Company Law, the Regulations on Company Registration Administration and the relevant laws
on foreign investment, keeping the continuity of the laws and policies on foreign investment utilization in our country, and further
improving the quality and level of the work of the administration on the access of direct foreign investment, the State Administration
for Industry and Commerce, the Ministry of Commerce, the General Administration of Customs, and the State Administration of Foreign
Exchange jointly printed and distributed the Execution Opinions on Several Issues concerning Law Application for the Administration
on the Examination ,Approval and Registration of Foreign-funded Companies (No.81 [2006] of the State Administration for Industry
and Commerce, hereinafter referred to as the Implementation Opinions) on April 24, 2006. In order to better carry out and fulfill
the Implementation Opinions, we hereby notice of the relevant matters as follows:

I.

To enhance cognition, and intensify study. The Implementation Opinions have, satisfying the demands of new situations and on the
basis of clarifying the principles of law application for the administration on the examination, approval and registration of foreign-funded
companies, put forward clear and concrete opinions on issues such as the organizations, forms of establishment, time limit of application
for registration, documents required to be submitted at the time of examination, approval and registration, ways of capital contribution,
supervision over capital contribution, domestic investment, the status of the affair-handling offices, and the customs and foreign
exchange management related to capital contribution, and etc. The Implementation Opinions are effective measures for the relevant
departments of the state in terms of implementation of the newly revised Company Law, Regulations on Company Registration Administration
and the relevant foreign investment laws, specific embodiment of the transformation of functions, administration according to law,
coordination and cooperation, and optimization of services of the relevant law enforcement departments of the state, and are also
the positive achievements of foreign capital registration and administration system for progress , exploitation and innovation. Every
locality shall combine the study and implementation of the Implementation Opinions with the study of the Company Law and the Regulations
on Company Registration Administration, with the study of foreign investment laws and regulations, so as to digest and understand
them thoroughly, and shall earnestly fulfill the duties and regulate the work for the administration of foreign investment registration
according to the new legal requirements, so as to ensure that the work for the administration of registration of foreign investment
is adapted to the new situations.

II.

To strictly execute the laws and unify the criterions. Every locality shall, in light of the actual situation of local foreign investment,
intensify the coordination and cooperation with the relevant functional departments, pay attention to mastering the standard for
law enforcement, and especially do well in the following several jobs:

1.

As to the organizations of foreign-funded companies, much clearer distinction has been made in the Implementation Opinions on different
types of foreign-funded companies according to the Company Law and the relevant foreign investment laws: Sino-foreign equity joint
venture and Sino-foreign contractual limited companies shall establish the board of directors as the power organ according to the
relevant provisions, and other organizations of the company shall be prescribed in the articles of association of the company in
light of the corporate autonomy principle; the organizations of foreign-funded joint venture, solely foreign-funded limited companies
and foreign-funded joint stock companies shall accord with the provisions of the Company Law, and shall establish and perfect all
organizations of the companies. On whether or not the foreign-funded companies that has been established before January 1, 2006 shall
make revisions on their articles of association, the company registration organs do not have any mandatory requirement, and the companies
may make a decision by themselves. If they have any revision, they shall report it to the examination and approval department for
approval and to the registration organ for archival filing.

2.

As to the notarization and certification documents on the subject qualifications of a foreign investor or the identity certificate
thereof, the Implementation Opinions have made provisions in principle, and the concrete channels of notarization and certification
have been clarified in the revised Design of Registration Book of Foreign-Funded Enterprises and the Requirements Thereof. The applicants
may, in light of the corresponding requirements, submit the certificate documents on the basis of the application matters.

3.

As to the qualifications of foreign-funded companies for domestic investment, the Implementation Opinions have, according to the
Administrative License Law and the Company Law, clarified that the company registration organs shall not any more examine the certificates
of corresponding investment qualification. Articles 5 and 6 of the Interim Provisions on Domestic Investment by Foreign-funded Enterprises
shall not be implemented any longer.

4.

As to the registration of the affair-handling offices, the Implementation Opinions have clarified the handling measures, namely,
the affair-handling offices that have been registered formerly may not transact the formalities for extension any longer; after the
expiry of the time limit, they shall transact the formalities for writing-off registration or apply for establishing a branch company
upon the needs.

It should be illuminated that the existence of the affair-handling office of a company is not prohibited by law, a foreign-funded
enterprise may directly establish an affair-handling office for business contact upon the needs of business operation with no needs
to transact the registration formalities for industry and commerce.

After the affair-handling offices of foreign-funded companies are no longer subject to the industry and commerce registration, the
administrative department of foreign investment registration shall continue to supervise them, and prohibit them from undertaking
operational activities. Every authorized administration and basal office of industry and commerce that in charge of territorial supervision
shall, when making supervision over the law enforcement, focus on the key points in the investigation and punishment of operational
activities undertaken by affair-handling offices, and pay attention to mastering the extent for law enforcement. Anyone that directly
pursue commodity production or service provision under the name of the affair-handling offices shall be investigated and punished
severely according to law. If the situation is slight and the harm is not serious, it shall mainly be guided and regulated.

III.

To strengthen propagandizing and serve the society. The Implementation Opinions have, according to the newly revised Company Law
and foreign investment laws and regulations, clarified some applicable opinions on improving the administration of the registration
of foreign-funded companies, of which there are both the contents of reducing the market access standard for foreign investment,
simplifying the formalities for the examination, approval and registration and optimizing the investment environment, and the contents
of regulating the governance structure of foreign-funded enterprises, regulating the registration documents and procedures and strengthening
supervision and administration. Every locality shall, in light of the reality of its own region, take effective measures to strengthen
training and propagandizing on Company Law and the Implementation Opinions. The training objects shall cover the basal supervision
and administration personnel. The functions of every industrial association, Taiwan merchant association, liaison staff of industry
and commerce and any other intermediate organization and personnel shall be fully exerted, and reports shall be forwardly circulated
to them to strengthen communications. And their opinions and suggestions shall be heard in a timely manner so as to continuously
improve the work of their own and earnestly improve the effect of implementation.

IV.

To modify the software to meet requirements. The Implementation Opinions have made a more detailed classification on foreign-funded
companies, and also have adjusted the procedures for examination, approval and registration. Every locality shall, in combination
with the implementation of the Circular on Applying Database and Establishing National System of Monitoring and Analysis on Foreign
Investment Registration Administration Data (No.146 [2005] of the State Administration for Industry and Commerce) of the State Administration
for Industry and Commerce and the requirements of the relevant regulations, make necessary adjustments and complementation on the
corresponding registration software and data indexes. Meanwhile, every locality shall, in light of the requirements for the design
of registration book and the criterions as printed and distributed by the State Administration for Industry and Commerce in the Circular
on Amending Part of the Design of Registration Books of Foreign-funded Enterprises (No.213 [2005] of the State Administration for
Industry and Commerce), make proper adjustment and improvement on the tables of registration documents in combination with the local
reality.

Every authorized administration shall, during the process of implementation, reinforce guidance to the work for the basal supervision
and administration over foreign investment, earnestly summarize the experiences, pay attention to hearing the opinions and suggestions
of all the parties concerned, gather the new situations and new problems arising during the implementation, strengthen the research
on them and make a timely feedback manner.

The State Administration for Industry and Commerce

May 26, 2006



 
State Administration for Industry and Commerce
2006-05-26

 






NOTICE OF THE SUPREME PEOPLE’S COURT ON THE THIRD CIVIL DIVISION OF THIS COURT SHALL BE OFFICIALLY ADDRESSED AS “INTELLECTUAL PROPERTY DIVISION”

Notice of the Supreme People’s Court on the Third Civil Division of This Court shall be Officially Addressed as “Intellectual Property
Division”

Fa Fa [2006] No. 14

The higher people’s Courts of all provinces, autonomous regions, and municipalities directly under the Central Government, the military
courts of the P LA, the Production and Construction Army Corps Branch of the Higher People’s Court of Xinjiang Uygur Autonomous Region:

The Third Civil Division of the Supreme People’s Court shall be officially addressed as “Intellectual Property Division of the Supreme
People’s Court”, according to the requirements of adjudicative work and upon the approval of the General Office of the Central Organization
& Staffing Committee. The people’s courts at various local levels which have established an intellectual property adjudicative
organ shall regard it as reference.

The Supreme People’s Court

June 5, 2006



 
Supreme People’s Court
2006-06-05

 






1...181920...25Page 19 of 25

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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