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ANNOUNCEMENT NO.96, 2006 OF MINISTRY OF COMMERCE AND GENERAL ADMINISTRATION OF CUSTOMS, PROMULGATING CATALOG OF COMMODITIES UNDER ADMINISTRATION OF IMPORT AND EXPORT LICENSE OF DUAL-USE SUBSTANCES AND TECHNOLOGIES

Announcement No.96, 2006 of Ministry of Commerce and General Administration of Customs, Promulgating Catalog of Commodities under
Administration of Import and Export License of Dual-use Substances and Technologies

[2006] No. 96

In accordance with Administrative Measures on Import and Export License of Substances and Technologies of Double Functions (Decree
No.29, 2005 of Ministry of Commerce and General Administration of Customs, hereinafter refereed to as “Administrative Measures”),
Ministry of Commerce and General Administration of Customs adjusted Catalog of Commodities under Administration of Import and Export
License of Dual-use Substances and Technologies enclosed in Administrative Measures. The adjusted Catalog of Commodities under Administration
of Import and Export License of Dual-use Substances and Technologies is now announced (refer to the appendix).

Importers of radioactive isotope shall report to State Environmental Protection Administration for examination and approval in line
with regulations of Regulations on Security and Protection of Radioactive Isotope and Radial Apparatus, and apply for license of
dual-use substances and technologies to Quota Affairs Bureau of Ministry of Commerce in accordance with Administrative Measures.
The Customs will go through formalities clearance in line with import license of dual-use substances and technologies issued by Quota
Affairs Bureau of Ministry of Commerce.

This announcement will take effect as from January 1, 2007, Catalog of Commodities under Administration of Import and Export License
of Dual-use Substances and Technologies and Catalog of Radioactive Isotope of Import Restricting enclosed in Administrative Measures
(Announcement No.2 of Ministry of Commerce, General Administration of Customs, State Environmental Protection Administration, and
General Administration of Quality Supervision, Inspection and Quarantine) will be terminated at the same time.

Appendix: Catalog of Commodities under Administration of Import and Export License of Dual-use Substances and Technologies

The Ministry of Commerce

The General Administration of Customs

December 30, 2006



 
The Ministry of Commerce, the General Administration of Customs
2006-12-31

 






CIRCULAR OF MOFCOM, NDRC, GAC, GAQSIQ, CAA OF THE PEOPLE’S REPUBLIC OF CHINA ON REGULATING EXPORT ORDER OF AUTOMOBILE

Circular of MOFCOM, NDRC, GAC, GAQSIQ, CAA of the People’s Republic of China on Regulating Export Order of Automobile

Shang Chan Fa [2006] No. 629

Administrative commercial departments, development and reform commissions of all provinces, autonomous regions, municipalities directly
under the Central Government, cities specifically designated in the state plan and Xinjiang Production and Construction Corps, Guangdong
branch of General Administration of the Customs, and its special commissioners’ offices in Tianjin and Shanghai, and all Customs
directly under General Administration of Customs, bureaus of quality and technical supervision in all provinces, autonomous regions
and municipalities, administrations for entry-exit inspection and quarantine directly under GAQSIQ, and related enterprises:

For the purposes of regulating export order of automobiles, transforming increasing mode of automobile export, advancing quality and
efficiency of export increasing and promoting the healthy development of the automobile industry, and in accordance with Foreign
Trade Law of the People’s Republic of China, Customs Law of the People’s Republic of China, Commodity Inspection Law of the People’s
Republic of China, Automotive Industry Development Policy, Regulations of the People’s Republic of China on Certification and Accreditation
as well as other relevant laws and regulations, related ministries and commissions decide to carry out export license administration
on entire automotive products (including passenger automobile, commercial automobile, chassis and complete set of spare parts, refer
to Appendix 1 for detailed product catalogue). Related matters are hereby notified as follows:

I

Enterprises that apply to the export license for entire automotive products shall meet the following conditions:

1.

Automobile Producing Enterprises

(1)

Listed in Announcement of National Development and Reform Commission on Vehicle Producing Enterprises and Products;

(2)

Approved by China Compulsory Certification (3C Certification) which remains effective; and

(3)

Bearing capability of maintenance and service in conformity with the amount of automobile and a relatively complete sales and service
system in main export markets.

2.

Export Operation Enterprises (including import and export companies to which automobile enterprise groups belong)

(1)

obtaining export authorization of automobile producing enterprises qualified for automobile exportation and export, in accordance
with this authorization, products produced by the above mentioned enterprise; and

(2)

The export operation enterprise shall agree in the authorization with the automobile producing enterprises on that they both shall
jointly undertake joint liabilities such as the quality guarantee and after-sale service concerning the export products.

Automobile producing enterprises (independent judicial person enterprises), that are located in export processing zones and whose
whole products, approved by the State, are made for export, shall not be exempt from the above mentioned conditions.

II

Automobile producing enterprises shall submit related materials of certification and list of authorized export operation enterprises
(no more than 3) to administrative commercial departments (electromechanical products offices) of provinces, autonomous regions,
municipalities directly under the Central Government, cities specifically designated in the state plan and Xinjiang Production and
Construction Corps where they are located, before October 15 every year. After the preliminary examination by the above-mentioned
administrative commercial departments (electromechanical products offices), the results shall be reported to Ministry of Commerce
(Department of Mechanic, Electronic and Hi-Tech Industry) before October 31.

Enterprises listed in Announcement of National Development and Reform Commission on Vehicle Producing Enterprises and Products that
produce products of the same brand may file the report in the name of a conglomerate.

III

Ministry of Commerce, jointly with National Development and Reform Commission, General Administration of Customs, General Administration
of Quality Supervision, Inspection and Quarantine, and Certification and Accreditation Administration of the People’s Republic of
China shall make known to the public the List of Enterprises Qualified for Application for Export License (hereafter referred to
as List) of the year in November each year. Ministry of Commerce, National Development and Reform Commission, General Administration
of Customs, General Administration of Quality Supervision, Inspection and Quarantine, and Certification and Accreditation Administration
of the People’s Republic of China shall release the List of the year in December each year.

IV

As of January 1 every year, issuance institutions of license authorized by the Ministry of Commerce shall, by virtue of the List release
export license for entire automotive products.

The export license may be applied to the above mentioned products exported by means of ordinary trade, processing trade, frontier
trade and donation trade.

Goods that entering special areas supervised by Customs such as bonded area or export supervised warehouse through areas outside China
or that exported to areas outside China by special areas supervised by Customs such as bonded area or export supervised warehouse,
shall be handled in accordance with related provisions in operation.

V

When exporting entire automotive products listed in Catalogue of Entry-exit Commodities Inspected and Quarantined by the Competent
Entry-exit Inspection and Quarantine authorities, the entire automotive products shall be inspected in the place of production. Inspection
and Quarantine authorities shall accept the report for inspection by virtue of export license for entire automotive products issued
by issuance institutions of license authorized by the Ministry of Commerce.

I

n case the importing countries have requirements on access defined in the law and regulations, certification on access laws and regulations
of the importing countries shall be submitted. In case the access laws and regulations are undefined, related inspections may be
carried out in accordance with regulations of Inspection Law of People’ s Republic of China on Import and Export Commodities and
its implementing rules and in conformity to related criteria designated by General Administration of Quality Supervision, Inspection
and Quarantine.

VI

Customs shall go through formalities of export inspection and release by virtue of export licenses issued by issuance institutions
of license authorized by the Ministry of Commerce as well as Declaration Form of Exit Commodity issued by Inspection and Quarantine
authorities.

VII

Ministry of Commerce, National Development and Reform Commission, General Administration of Quality Supervision, Inspection and Quarantine,
General Administration of Customs and Certification and Accreditation Administration of People’s Republic of China, shall in due
time give early warnings and suggestions to adjust the List respectively in accordance with the operation of export enterprises in
the overseas markets, the administration under Announcement on Vehicle Producing Enterprises and Products, the administrative situation
of everyday inspection and supervision of export automotive products, and supervision on authentication of mandatory products of
enterprises.

VIII

Automotive Industrial organizations shall practice self-discipline, coordinate with enterprises in the List on exportation to key
country markets and put forward early warnings and suggestions to adjust the List.

IX

Export contracts signed by enterprises not listed in List 2007 before January 15, 2007 shall put on file in administrative commercial
departments (electromechanical products offices) of provinces, autonomous regions, municipalities directly under the Central Government,
cities specifically designated in the state plan and Xinjiang Production and Construction Corps before March 20, 2007; Issuance institutions
of license authorized by the Ministry of Commerce shall release export license by virtue of the file on record before August 1, 2007
and the Inspection and Quarantine authorities shall accept the report for inspection by virtue of export license hereof.

X

In case of any item in the following, qualification of entire automotive products export of the next year shall be cancelled:

1.

Providing false certification materials of aptitude;

2.

Products thereof are confirmed to violate IPR by related departments;

3.

Falsifying authorization certification of producing enterprises;

4.

Exporting products neither produced by themselves nor by authorizing enterprises;

5.

Automobiles exported the foreign countries which cause serious quality problems and thus bring about bad influence on Chinese automobile
export; or

6.

Other behaviors in violation of provisions of the present Circular as well as dishonest behaviors.

Export enterprises may report the enterprises that violate laws and regulations to the Ministry of Commerce, National Development
and Reform Commission, General Administration of Customs, General Administration of Quality Supervision, Inspection and Quarantine
and Certification and Accreditation Administration of People’s Republic of China. After receiving the report, the Ministry of Commerce,
together with other authorities above mentioned, shall conduct investigation and make decisions based on the results of investigation.

As for relevant behaviors violating regulations of the administration of export license, the Ministry of Commerce and General Administration
of Customs shall be responsible for handling in accordance with relevant provisions of Measures On Administration of Goods Export
License.

XI

For a smooth transition, the deadline of application for automobile producing enterprises in 2007 to local administrative commercial
departments shall be January 15, 2007 and the deadline of application for local administrative commercial departments to the Ministry
of Commerce shall be January 22, 2007. Ministry of Commerce, National Development and Reform Commission, General Administration of
Customs, General Administration of Quality Supervision, Inspection and Quarantine and Certification and Accreditation Administration
of People’s Republic of China shall promulgate List for the Year 2007 in February, 2007 which shall come into force as from March
1, 2007.

XII

Ministry of Commerce takes the responsibility of interpreting the present Circular.

XIII

The present Circular shall come into force as from the day of promulgation.

Appendix:

1.

Catalogue of Automotive Products under Export License Administration(omitted)

2.

List of Enterprises Qualified for Application for Export License (Producing Enterprises)(omitted)

3.

Summary Table of the List of Enterprises Qualified for Application for Export License (Local Electromechanical Products Offices)(omitted)

Ministry of Commerce

National Development and Reform Commission

General Administration of Customs

General Administration of Quality Supervision, Inspection and Quarantine

Certification and Accreditation Administration of People’s Republic of China

December 31, 2006



 
Ministry of Commerce, National Development and Reform Commission, General Administration of Customs, General Administration
of Quality Supervision, Inspection and Quarantine, Certification and Accreditation Administration of People’s Republic of China
2006-12-31

 






CIRCULAR OF THE MINISTRY OF FINANCE, THE STATE ADMINISTRATION OF TAXATION, THE MINISTRY OF COMMERCE AND THE MINISTRY OF SCIENCE AND TECHNOLOGY ON RELEVANT POLICIES CONCERNING THE PILOT PROGRAM ON ENCOURAGING THE DEVELOPMENT OF TECHNICALLY ADVANCED SERVICE ENTERPRISES IN SUZHOU INDUSTRIAL PARK






Circular of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce and the Ministry of Science and
Technology on Relevant Policies Concerning the Pilot Program on Encouraging the Development of Technically Advanced Service Enterprises
in Suzhou Industrial Park

Cai Shui [2006] No. 147

The Bureau of Finance of Jiangsu province, state taxation bureaus, local taxation bureaus, departments of foreign trade and economic
cooperation, commissions of trade and economy, departments of science and technology, and administration committee of Suzhou Industrial
Park:

For the purpose of further improving the policy-supporting system of high-tech industry, pushing forward the development of technically
advanced service enterprises, promoting the elevation of technological innovation and technical service capabilities of enterprises,
enhancing the comprehensive competitiveness of high-tech industry in China, and in accordance with the spirit of relevant decisions
by the State Council, the related supporting policies concerning the pilot work on encouraging the development of technically advanced
service enterprises in Suzhou Industrial Park are herby notified as follows:

Article 1

Supporting Policies on pilot technically advanced service enterprises

1.

As of July 1, 2006, the scope of ascertainment of high-tech enterprises in Suzhou Industrial Park shall be enlarged and technically
advanced service enterprises that conform to the conditions provided by Article 3 of the present Circular shall be ascertained as
high-tech enterprises.

2.

As of July 1, 2006, the enterprise income tax of domestic or foreign-invested technically advanced service enterprises ascertained
as high-tech enterprises shall be taxed at the reduced rate of 15%.

3.

As of July 1, 2006, the reasonable actual wage expenses in technically advanced service enterprises ascertained as high-tech enterprises
may be deducted before the enterprise income tax.

4.

As of July 1, 2006, as regards the employee education expenses drawn and actually used by technically advanced service enterprises,
the part that is not more than 2.5% of the total wages that year may be deducted before the enterprise income tax.

5.

As of July 1, 2006, technically advanced service enterprises ascertained as high-tech enterprises may enjoy relevant preferential
policies for high-tech enterprises except taxation policies.

Article 2

Scope of Pilot Technically Advanced Service Enterprises

1.

Software development and service enterprises: including the development of industry application software, embedded software and customized
software, as well as software technical service, etc.

2.

Product technological development and industrial design service enterprises: including the development of product production technologies,
the design of outward appearances of products, the design of structure as well as mold design service, etc.

3.

Information technology development service enterprises: including the design of integrated circuit products, system integration as
well as the offering of E-commerce platform and integrated circuit tests service, etc.

4.

Information technology outsourcing service enterprises: including system operation, system application and fundamental information
technology outsourcing service, etc.

5.

Technological business flow outsourcing service enterprises: including the offering of design of business flow to other enterprises,
as well as database management such as data integration, data processing and data analysis concerning internal management of enterprises,
business operation and supply management, as well as information service, etc.

See the Appendix for detailed information on the scope of application of the above-mentioned development service, product technological
development and industrial design service, information technology development service, information technology outsourcing service
and technological business flow outsourcing service.

Article 3

The Ascertainment and Administration of Pilot Technically Advanced Service Enterprises

1.

The ascertaining conditions of technically advanced service enterprises that are to enjoy pilot policies

The technically advanced service enterprise that is to enjoy pilot policies shall satisfy the following conditions:

(1)

It shall engage in one or two of the businesses that fall within the scope provided by Article 2 of the present Circular.

(2)

The registration place of the enterprise and working site shall be within the Suzhou Industrial Park.

(3)

It boasts corporate capacity and bears no law-violating activities in the recent two years in import and export business management,
financial management, taxation management, foreign exchange management and Customs management with the business stably improving.

(4)

Employees with junior college diploma or above thereof shall account for more than 70% of the total number of employees.

(5)

The income obtained by the enterprise from business within the scope provided by Article 2 of the present Circular shall account
for more than 70% of the total income of the enterprise that year.

(6)

Enterprises that engage in outsourcing service shall bear relevant international qualification certifications and sign outsourcing
service contracts with overseas customers. In addition, the income from international (FOB) outsourcing business offered to overseas
customers shall not be less than 70% of the total income of the enterprise that year.

2.

Administration of Ascertainment of Pilot Technically Advanced Service Enterprises

(1)

The science and technological authorities of Jiangsu province, jointly with the financial, taxation and commercial authorities at
the provincial level shall, in accordance with the provisions of the present Circular, formulate concrete administrative measures
and submit them to the Ministry of Science and Technology, the Ministry of Finance, the State Administration of Taxation and the
Ministry of Commerce for record.

(2)

The technically advanced service enterprise that conform to the above-mentioned conditions shall, in accordance with the provisions
of the present Circular and the Administrative Measures, file an application to the administrative committee of Suzhou Industrial
Park who shall submit it to the scientific and technological, taxation as well as commercial authorities of Jiangsu province for
examination and approval. In case the application is approved, the scientific and technological, taxation as well as commercial authorities
of Jiangsu province shall jointly ascertain the enterprise as a high-tech enterprise. The name list of the ascertained enterprises
shall be submitted on a timely basis to the Ministry of Science and Technology, the Ministry of Finance, the State Administration
of Taxation and the Ministry of Commerce for record.

(3)

The technically advanced service enterprise that has been ascertained shall, with relevant ascertaining documents, handle matters
like tax reduction and tax exemption with local taxation authorities.

(4)

The administrative committee of Suzhou Industrial Park jointly with the scientific and technological, taxation as well as commercial
authorities thereof shall make follow-up administration on the ascertained technically advanced service enterprises that enjoy pilot
policies. As regards enterprises that alter the business scope, merge with or separate from other entities, change their production
line or re-domicile, if the ascertaining conditions are not satisfied, the qualification to enjoy pilot policies shall be cancelled
on a timely basis upon approval by authorities at a higher level.

Article 4

The administrative committee of Suzhou Industrial Park jointly with the scientific and technological, taxation as well as commercial
authorities thereof shall deliberately carry out the provisions of the present Circular, undertake communication and coordination
with earnest efforts, and in accordance with the pilot implementation, try every effort to investigate into the concrete technical
standards of technically advanced service enterprises so as to further improve relevant policies. Any problem encountered during
the pilot work, shall be reported on a timely basis to the Ministry of Science and Technology, the Ministry of Finance, the State
Administration of Taxation and the Ministry of Commerce level by level.

Article 5

After the above pilot policies came into effect, provided that the State undergo tax system reform or adjust relevant policies, the
new policies shall prevail.

Appendix:

The Scope of Ascertainment of Technically Advanced Service Enterprises in Suzhou Industrial Park (on Trial)

Ministry of Finance

State Administration of Taxation

Ministry of Commerce

Ministry of Science and Technology

December 31, 2006




Appendix

￿￿

Appendix:

The
Scope of Ascertainment of Technically Advanced Service Enterprises in Suzhou
Industrial Park (on Trial)

￿￿

1. Software
Development and Service

Category Scope
of Application
development
of industry application software		 software
development concerning such
industries as business management, production management, supply chain management,
CAD,
education, human resources, Customs management, logistics,
geographical information management, etc
development
of embedded software		 the
development of special-purpose software which embeds in the equipment
and controls its movement
development
of customized software		 customize
software system in accordance with the requirements of the customers
software
technical service		 technical
service such as software consultation, maintenance, training and
modulation, etc.

2.
Product
technological development and industrial design service

Category Scope
of Application
development
of products and technologies		 the
development of products and technologies in natural science and relevant
fields
industrial
design		 the
design of the outside appearances of products, the design of structure,
the design of mold, and the design
of products, etc.

3.
Information
technology development service

Category Scope
of Application
the
design of integrated circuit		 the
design of integrated circuit products as well as relevant technical
supporting services, etc.
system
integration		 system
integration used in electronic government affairs, business management,
finance, insurance, commerce, hospitals
and transportation, etc.
offering
E-commerce platform		 to
offer information platform for E-trade
test
platform		 offering
test platform for the development and application of integrated circuit

4.
Information
technology outsourcing service

Category Scope
of Application
information
system operation service		 to
undertake the integration service for customers￿￿ internal information
system, network management, desktop
management, the development of
application program and maintenance service
service
of information system application		 to
undertake service of information system application such as information
engineering, geographical information
system and long-distance
maintenance, etc.
service
of fundamental information technology		 to
undertake service of fundamental information technology such as the
development of information technology,
the development and design of
software, the integration or arrangement of fundamental information
technology
management platform, etc.

5.
Technological
business flow outsourcing service

Category Scope
of Application
Service
of design of business flow of enterprises		 to
offer service of flow design to customer enterprises such as internal
management and business operation,
etc.
service
of internal management database of enterprises		 to
offer such services as the analysis, investigation, management and use
of data concerning other internal
management such as backstage
management, human resources management, wages and welfare management and
financial
accounting and auditing management; to undertake the service
of operation, data processing and integration for data (information)

centers such as data of banks, credit cards, all kinds of insurances,
insurance indemnities, medical-care/physical
examination as well as tax
and legal data of customers.
service
of business operation of enterprises		 to
offer technology development service for customer enterprises as well as
customer analysis and database management
service for the operation,
sales and after-sale service of enterprises
service
of supply chain management of enterprises		 to
offer the overall plan of purchasing and logistics for customers as well
as database service



CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE COLLECTION OF BUSINESS TAX ON NON VESSEL OPERATING COMMON CARRIER BUSINESS

Circular of the State Administration of Taxation concerning the Collection of Business Tax on Non Vessel Operating Common Carrier
Business

Guo Shui Han [2006] No. 1312

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

“Non vessel operating common carrier business (NVOCC)” means the international maritime transport business activities in which the
NVOCC operator receives the cargo of the shipper as the carrier, produces bills of lading(B/S) or other transportation certificates
in its own name, collects freight from the shipper and completes the international maritime transport of goods through international
shipping operators. For the purpose of further regulating the collection management of the business tax on NVOCC business, the related
matters are hereby notified as follows:

1.

The business tax on NVOCC business shall be levied as per the tax category of “service industry-agency service”.

2.

When engaging in the NVOCC business, a taxpayer shall declare and pay the business tax on the basis of the balance of all the fees
and other expenses levied from the client deducted by the amount of freight, customs declaration fees, port incidental expenses and
loading and unloading fees, and so on.

3.

When engaging in the NVOCC business, a taxpayer shall produce invoices to the client in terms of all the fees and other expenses levied
from the client for engaging in the NVOCC business, and shall concurrently take the invoices produced thereto or other valid certificates
as the vouchers for deduction of business tax.

This Circular shall enter into force as of January 1, 2007.

The State Administration of Taxation

December 31,2006

 
The State Administration of Taxation
2006-12-31

 



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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