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CIRCULAR OF THE MINISTRY OF SCIENCE AND TECHNOLOGY ON DISSEMINATING THE ANNOUNCEMENT OF IMPORT TAXATION POLICY OF ENCOURAGING THE POPULARIZATION OF SCIENCE

Circular of the Ministry of Science and Technology on Disseminating the Announcement of Import Taxation Policy of Encouraging the
Popularization of Science

Guo Ke Fa Cai Zi [2007] No.55

The competent departments (commissions and bureaus) of science in all provinces, autonomous regions, municipalities, cities directly
under State planning, and all the concerned scientific and technological institutions:

The Announcement of Import Taxation Policy of Encouraging the Popularization of Science issued by the Ministry of Finance (hereinafter
referred to as the Circular) is now disseminated to you. Please have it well implemented.

Appendix: Circular of the Ministry of Finance on Import Taxation Policy of Encouraging the Popularization

Ministry of Science and Technology

February 6, 2007
Appendix:
Circular of the Ministry of Finance on Import Taxation Policy of Encouraging the Popularization of Science

Cai Guan Shui [2007] No.4

Ministry of Science and Technology, General Administration of Customs:

With the approval of the State Council, from January 1, 2006 to December 31, 2008, science & technology museums, natural museums,
planetariums, weather stations, earthquake observatories and scientific bases attached to scientific and technological institutions
open to the public will be exempted from the import tariffs and value-added taxes for the videotapes of scientific films and TV works
imported in all forms. See the appendix for the name and tax registration number of imported films and TV videos.

The scientific film and TV works to be imported by the aforementioned scientific institutions shall be ratified by local competent
departments (commissions and bureaus) of science.

The aforementioned scientific institutions shall go through procedures of tax exemption with relevant credentials in the local customs
for the confirmed scientific film and TV works to enjoy the preferential policy of taxation.

Appendix: Name and Tax Registration Number of Imported Film and TV Works (omitted)



 
Ministry of Science and Technology
2007-02-06

 






INTERPRETATION OF THE RELEVANT MATTERS OF THE SUPPLEMENTARY PROVISIONS NO.2 TO THE PROVISIONS ON FOREIGN INVESTMENT IN THE CIVIL AVIATION INDUSTRY

Interpretation of the Relevant Matters of the Supplementary Provisions No.2 to the Provisions on Foreign Investment in the Civil Aviation
Industry

I.

The Background and Content of the Supplementary Provisions No.2 to the Provisions on Foreign Investment in the Civil Aviation Industry

In order to implement the Supplementary Agreement No.2 on Mainland and Hong Kong Closer Economic Partnership Arrangement signed in
October 2005 and the Supplementary Provisions No.3 signed in June 2006, Civil Aviation Administration of China combined the provisions
concerning the relaxation of restrictions in civil aviation industry in the two Supplementary Provisions and thus formulated the
Supplementary Provisions No.2.

The Supplementary Provisions No.2 enlarges the scale of investment of Hong Kong and Macao service providers in establishing air transport
sales agencies. Hong Kong and Macao service providers may hold the controlling shares in joint ventures and cooperative businesses
or establish solely funded enterprises.

II.

Application

Mainland and Hong Kong Closer Economic Partnership Arrangement has provided a clear definition of Hong Kong and Macao service providers,
which specifies such judging criteria as profit and tax, time limit of operating, place of business and employees, etc. The businesses
Hong Kong and Macao service providers run in Mainland shall be of the same nature with and within the actual business scope of those
they run in Hong Kong and Macao. Therefore, Hong Kong and Macao service providers who suit the Supplementary Provisions No.2 shall
be air transport sales agencies.

The Supplementary Provisions No.2 is applicable only to Hong Kong and Macao service providers who invest in and establish air transport
sales agencies in Mainland. Those with investment from a third party apart from Hong Kong and Macao service providers suit other
provisions instead of the Supplementary Provisions No.2.

III.

The Departments in Charge and Relevant Regulations and Provisions

The qualification authentication of sales agent has been transferred from the General Administration of Civil Aviation of China to
China Air Transport Association, which is responsible for the qualification authentication of national civil air transport sales
agency.

Other regulations and provisions related to civil air transport sales agencies include Provisions for the Administration of Civil
Air Transport Sales Agencies (No.37) and Measures for Qualification Authentication of China Civil Air Transport Sales Agency issued
by China Air Transport Association.

IV.

Business Scope

The business scope of air transport sales agencies established in accordance with the Supplementary Provisions No.2 include: class
I air transport sales agency, referring to sales agencies dealing in business of international routes or routes in Hong Kong, Macao
and Taiwan area, and class II air transport, referring to those dealing in domestic routes, Hong Kong, Macao and Taiwan not included.

V.

Registered Capital

The air transport sales agencies established in accordance with the Supplementary Provisions No.2 shall meet the same standards in
registered capital with agencies in the Mainland. Those dealing in the class I air transport sales agency shall have no less than
1.5 million RMB as the registered capital and those dealing in the class II, no less than 500 thousand RMB. Sales agents shall increase
their registered capital by 500 thousand RMB for every newly set branch agency or business outlet.

VI.

Credentials of Financial Guarantee

Credentials of financial guarantee required in applying for Qualification Certificate of Civil Air Transport Sales Agency refer to
the attestation, which is provided by the applying agency, of financial guarantee from a third party, which shall be a domestically-funded
enterprise with its registered capital equal to, if not higher than, the agency being guaranteed.

Department of Policy and Regulation of General Administration of Civil Aviation of China

February 6, 2007



 
Department of Policy and Regulation of General Administration of Civil Aviation of China
2007-02-06

 






PROVISIONS CONCERNING THE EXEMPTION OF IMPORT DUTIES FROM THE ARTICLES USED FOR SCIENTIFIC RESEARCH AND TEACHING

Decree No. 45 of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation

The Provisions Concerning the Exemption of Import Duties from the Articles Used for Scientific Research and Teaching have been deliberated
and adopted by the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation. They are
hereby promulgated and shall go into effect as of February 1, 2007. The Interim Provisions Concerning the Exemption of Import Duties
on the Articles Used for Scientific Research and Teaching as approved by the State Council on January 22, 1997 and promulgated by
Decree No. 61 of the General Administration of Customs on April 10, 1997 have been abolished simultaneously upon approval of the
State Council.
Minister Jin Renqing

Director Mou Xinsheng

Director Xie Xuren

January 31, 2007

Provisions Concerning the Exemption of Import Duties from the Articles Used for Scientific Research and Teaching

Article 1

For the purpose of promoting the development of scientific research and education, pushing the implementation of the strategy of
invigorating the country through science, technology and education, and regulating the duty-free import of articles used for scientific
research and teaching, the present Provisions are formulated in accordance with the decision of the State Council on approving the
implementation of tax preferential policies for the import of articles used for scientific research and teaching.

Article 2

The customs import duties, value-added taxes of the import link and consumption taxes shall be exempted, in case any scientific research
institute or school, for the purpose of scientific research and teaching and within reasonable quantities, imports the articles used
for scientific research and teaching and can not be made in China and uses these articles directly for scientific research or teaching.

Article 3

The term “scientific research institutes and schools” as mentioned in the present Provisions means:

(1)

various kinds of institutes that are affiliated to the ministries, commissions and institutions directly under the State Council,
and those under the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated
in the state plan and specially engaged in scientific research;

(2)

institutions of high learning engaging in higher education on or above the junior college level and the academic certificates thereof
are recognized by the State; and

(3)

other scientific research institutes and schools as verified by the Ministry of Finance jointly with other related departments under
the State Council.

Article 4

The specific scope of articles used for scientific research and teaching with duties exempted shall be determined in accordance with
the List of the Articles Used for Scientific Research and Teaching That Are Exempted from Duties as attached to the present Provisions.

The Ministry of Finance, together with other related departments of the State Council, may promptly adjust the List of the Articles
Used for Scientific Research and Teaching That Are Exempted from Duties on the basis of the demand for the articles used for scientific
research and teaching as well as the domestic production and development situation.

Article 5

The articles imported for scientific research and teaching with the duties exempted in accordance with the present Provisions shall
be directly used by the importing entity itself for scientific research and teaching, and may not be illegally transferred, used
for other purposes or handled in other forms.

Article 6

The articles for scientific research and teaching with the duties exempted imported by those institutions as verified and approved
by the customs house may be used for the scientific research and teaching activities of any other institution.

Article 7

In case any institution violates legal provisions by illegally transferring, misappropriating or disposing in other forms the articles
imported for scientific research and teaching with the duties exempted, it shall be punished in accordance with the related provisions,
and may not enjoy this tax preferential policy for one year; and if any crime is committed, the institution concerned may not enjoy
this tax preferential policy for three years.

Article 8

The General Administration of Customs shall, under the present Provisions, formulate the specific measures of the customs house for
implementation.

Article 9

The present Provisions shall go into effect as of February 1, 2007.

Appendix:
List of the Articles Used for Scientific Research and Teaching That Are Exempted from Duties

(1)

analyzing, scaling, checking, measuring, observing and signaling instruments, meters and accessories thereof used for scientific research,
scientific experiment, and teaching;

(2)

laboratory equipments that may provide necessary conditions for scientific research and teaching (excluding pilot-scale experiment
equipments);

(3)

computer work stations and computers of medium or large scale;

(4)

special parts and fittings that are imported separately within the customs control period, and used for maintaining the imported instruments,
meters and equipments with the duties exempted or for improving and extending functions of the aforesaid instruments, meters and
equipments;

(5)

books, newspapers and periodicals, lecture notes and computer software in various forms;

(6)

specimens and models;

(7)

slide shows used for teaching purposes;

(8)

materials used for experiments;

(9)

animals used for experiments;

(10)

medical instruments and related accessories for scientific research, scientific experiment and teaching (limited to medical colleges
or majors as well as scientific institutes engaged in medical research. Upon approval of the customs house and for the purpose of
scientific research or teaching as well as within scope of one machine for each category for every five years, any of the aforesaid
institutions may use the medical testing and analyzing instruments for the clinical activities of its affiliated hospitals);

(11)

fine varieties of plants and seeds (limited to scientific institutes engaged in agriculture and forestry, agricultural or forestry
colleges and majors);

(12)

professional musical instruments and audio-video materials (limited to scientific institutes engaged in art, art colleges and majors);

(13)

sports appliances for specific purpose (limited to scientific institutes engaged in sports, sports colleges and majors);

(14)

trainer airplanes (limited to flight colleges);

(15)

key equipment of the boats and ships that are needed for the teaching experiment (limited to shipping colleges); and

(16)

sample cars that are not driven by petrol power or diesel-oil power and are used for scientific research (limited to car colleges
or majors).



 
The Ministry of Finance, General Administration of Customs and State Administration of Taxation
2007-01-31

 






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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