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MINISTRY OF COMMERCE ANNOUNCEMENT NO.66, 2005 ON INVESTIGATION OF BUTANOLS ANTI-DUMPING REGISTRATION

Ministry of Commerce

Ministry of Commerce Announcement No.66, 2005 on Investigation of Butanols Anti-dumping Registration

[2005] No.66

On Aug 18, 2005, Ministry of Commerce received applications of China Petroleum& Chemical Corporation Qilu Branch, Jilin Chemical Industrial
Company Limited and Factory 4 of Beijing Eastern Petroleum and Chemical Corporation Limited, who represent China butanols industry
to apply for anti-dumping investigation on butanols originating from Russian, the United States, South Africa, Malaysia, European
Union and Japan.

In accordance with relevant regulations of Anti-dumping Measures of the People’s Republic of China, Ministry of Commerce carried out
relevant investigations on applicant qualifications, related conditions of investigated products, related conditions of same category
products as well as influences of investigated commodities on domestic industry. In addition, Ministry of Commerce examined and approved
evidences listed in applications such as dumping, injuries, and causality between dumping and injuries. Preliminary evidences indicated
applicants were qualified to apply for anti-dumping investigation on related domestic industries in accordance with Article 11 ,
Article 13 and Article 17 of Anti-dumping Measures of the People’s Republic of China. The applications also contain required contents
and related evidences of Article 14 and Article 15 of Anti-dumping Measures of the People’s Republic of China on anti-dumping investigation
registration.

In accordance with above investigation results and Article 16 of Anti-dumping Measures of the People’s Republic of China, Ministry
of Commerce decides to carry out investigations on anti-dumping registration of butanols originating from Russian, the United States,
South Africa, Malaysia, European Union and Japan. Relevant matters are now announced as follows:

The investigation period is from Apr1, 2004 to March 31, 2005 and the industry injury investigation period is from Jan 1, 2001 to
March 31, 2005.

The scope of the commodities is butanols originating from Russian, the United States, South Africa, Malaysia, European Union and Japan,
which is under items 29051300 and 29051400 in PRC Customs Import Tariff Code.

This investigation starts on Oct 14, 2005, and usually will be ended before Apr 14, 2006. It may be prolonged to Apr 14, 2007 in case
of particularity.

Contact:

Ministry of Commerce Bureau of Fair Trade for Import and Export

Address: No.2 Dong Chang’an Avenue, Beijing China

Zip code: 100731

Tel: 86-10-65198747, 65198740, 65197354

Fax￿￿86-10-65198164, 65198497

Ministry of Commerce Bureau of Industry Injury Investigation

Address: No.82 Dong An’men Avenue, Beijing China

Zip code: 100747

Tel: 86-10-85226848, 85226847

Fax￿￿86-10-85226844

Ministry of Commerce

Oct 14, 2005



 
Ministry of Commerce
2005-10-14

 







THE OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUES CONCERNING THE TAX REIMBURSEMENT FOR LINSEED OIL AND OTHER EXPORTED GOODS

State Administration of Taxation

The Official Reply of the State Administration of Taxation on the Issues concerning the Tax Reimbursement for Linseed Oil and other
Exported Goods

Guo Shui Han [2005] No. 974

The National Tax Bureau of Liaoning Province,

We have acknowledged the receipt of your letter Asking for Instruction on the Issues concerning the Tax Reimbursement for Linseed
Oil and other Exported Goods, a document of your Bureau (Liao Guo Shui Fa [2005] No. 120). After study, we hereby give an official
reply as follows:

I.

The linseed oil, a kind of dry oil made from the pressed or solvent-distilled linseed, does not belong to the “Agricultural Products”
regulated in the Explanatory Notes on the Levying Scope of Agricultural Products, and the applicable value-added tax rate shall be
17%. With regard to those exporting enterprises on which the export value-added tax has been levied on a tax rate of 13%, your Bureau
shall require them to go to the supply enterprises to change to value-added tax invoice levied on a tax rate of 17%. Otherwise, the
tax shall not be refunded.

II.

Zirconium silicate, a hoary powder produced with zirconium ore undergoing grinding, purification and other processing techniques,
does not belong to the “Metal Mineral Dressing Products” regulated in the Notice of the Ministry of Finance and the State Administration
of Taxation on the Issues concerning the Adjustment of the Value-added Tax Rate of the Metal Mineral and Non-metal Mineral Dressing
Products (Cai Shui Zi [1994] No.22), and the applicable value-added tax rate shall be 17%. With regard to those exporting enterprises
on which the export value-added tax has been levied on a tax rate of 13%, your Bureau shall deal with it by applying mutatis mutandis
the provisions in Article I.

State Administration of Taxation

October 14, 2005



 
State Administration of Taxation
2005-10-14

 







CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON INTERPRETING THE RELATED ARTICLES IN THE SECOND PROTOCOL TO THE TAX AGREEMENT BETWEEN CHINA AND KOREA

Circular of the State Administration of Taxation on Interpreting the Related Articles in the Second Protocol to the Tax Agreement
between China and Korea

Guo Shui Han [2007] No. 334

The state taxation bureaus and local taxation bureaus in each province, autonomous region, municipality directly under the Central
Government, and city specifically designated in the state plan:

The Second Protocol to the tax agreement between China and Korea (hereinafter referred to as the China-Korea agreement) has been in
force as from July 4, 2006. For the purpose of making it easy to understand and implement by all localities, we hereby render an
interpretation on Article 1 as follows:

This Article is aimed at preventing any taxpayer from improperly enjoying the treatments as provided in the tax agreement. To be
detailed, it means that this Agreement is not applicable to such a company, trust or any other entity given that the company or trust
or any other entity is a resident of a contracting state, be it directly or indirectly owned or controlled by one or more non-residents
(individuals or organizations) of this contracting state and in case the tax imposed by this contracting state on the income of this
company, trust or any other entity has reduced substantially in comparison with the circumstance under which it is owned or controlled
by the resident(s) of this contracting state. But if it actively conducts business operations, it shall be an exception. For instance,
where all shareholders of a Korea company are residents of other countries (non-residents of Korea), if the tax on the income of
this company is reduced by 50% in comparison with the circumstance under which this company is wholly owned by the resident(s) of
this contracting state after Korean tax authority has considered and implemented any preferential treatment as prescribed by law,
it may not enjoy the treatments as provided in the China-Korea Agreement either when this company acquires any income from China,
although it is a Korean resident. But if 90% or more of the amount of taxable income in Korea is derived from active trade or business
operations other than investments, the China-Korea Agreement is applicable to this Company.

Such provisions in this Article of the Second Protocol to the China-Korea Agreement is an effort made by the tax authorities of both
contracting states to adopt the international experience in the prevention of abuse of tax treaties. With a view to giving play to
the actual role of provisions of this Article please pay attention to other related information besides checking and verifying its
resident identity certificate when any Korean resident company applies for enjoying the treatments as provided in the China-Korea
Agreement (especially the preferential treatments in the Articles regarding dividends, interests and royalties).

The State Administration of Taxation

March 16, 2007



 
The State Administration of Taxation
2007-03-16

 







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...