Home Tax Refund

Tax Refund

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

 







CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE RELATED ISSUES ON INTENSIFYING THE LEVYING MANAGEMENT OF BUSINESS TAX ON COMMISSIONED CUSTOMS DECLARATIONS

Circular of the State Administration of Taxation concerning the Related Issues on Intensifying the Levying Management of Business
Tax on Commissioned Customs Declarations

Guo Shui Han [2006] No. 1310

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

For the purpose of intensifying the levying management of the business tax on commissioned customs declarations, The related issues
are hereby notified as follows:

1.

Policies for the business tax on commissioned customs declarations

“Commissioned customs declarations” means the business in which the taxpayer accepts the entrustment of the consignor and the consignee
of import or export goods for handling the related customs declaration procedures, and the business tax on it shall be levied as
per the tax category of “service industry-agency service”. When engaging in the business of commissioned customs declarations, the
taxpayer shalldeclare and pay the business tax on the basis of the balance of all the fees levied from the principal and other expenses
deducted by the amount of the following items:

(1)

tariffs, visa fees, extension fees, late payments, inspection fees, document fees, electronic customs declaration platform fees and
storage fees paid to the customs;

(2)

fees of commodity inspection, sanitary inspection and animal & plant quarantine, fumigation fees, disinfection fees, and electronic
insurance platform fees paid to the inspection and quarantine department;

(3)

pre-inputting fees paid to the pre-inputting entity; and

(4)

other fees as provided for by the State Administration of Taxation

2.

Levying management of the business tax on commissioned customs declarations

When engaging in the business of commissioned customs declarations, a taxpayer shall produce invoices to the trustor in terms of all
the fees levied from the principal and other expenses from the business of commissioned customs declarations.

When engaging in the business of commissioned customs declarations, A taxpayer shall 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

 







PROVISIONS FOR ADMINISTERING THE PROCESSES FOR THE NULLIFICATION OF PRODUCTION LICENSES FOR INDUSTRIAL ARTICLES

Decree of the State Administration of Quality Supervision, Inspection and Quarantine

No. 93

The Provisions for Administering the Processes for the Nullification of Production Licenses for Industrial Articles have been deliberated
and adopted at the executive meeting of the State Administration of Quality Supervision, Inspection and Quarantine on November 27,
2006. They are hereby promulgated, and shall go into effect as of March 1, 2007.
Director General Li Changjiang

December 31, 2006

Provisions for Administering the Processes for the Nullification of Production Licenses for Industrial Articles
Chapter I General Rules

Article 1

For the purpose of regulating the processes for the nullification of production licenses for industrial articles, protecting the
legitimate rights and interests of citizens, legal persons and other organizations, and maintaining the social and economic order,
these Provisions are formulated according to the Administrative License Law, the Administrative Penalty Law, the Product Quality
Law, the Regulations for Administering Production Licenses for Industrial Articles as well as other relevant laws and administrative
regulations.

Article 2

These Provisions shall apply to the implementation of the processes for the nullification of production licenses for industrial articles.

The term “industrial articles” as mentioned in these Provisions refers to the articles (including food and related articles) specified
in the Regulations for Administering Production Licenses for Industrial Articles.

The term “processes for the nullification of a production license” as mentioned in these Provisions refers to the procedure in which
the eligibility of production license acquired by the licensee is lawfully withdrawn, cancelled or revoked, or is lawfully terminated
by virtue of any other statutory circumstance, and the nullification processes are gone through according to law.

Article 3

The implementation of the processes for the nullification of production licenses shall follow the principles that the facts are clear
and the evidence is conclusive, as well as the principles of publicity, impartiality and justness.

Article 4

The supervisory department of quality and technology at each level shall withdraw, revoke and terminate production licenses and handle
the processes for the nullification of production licenses according to these Provisions. In case otherwise provisions are made in
any other law or administrative regulation, such provisions shall prevail.

Chapter II Withdrawal and Revocation of Production Licenses

Article 5

A decision on withdrawal of the production license shall be made under any of the following circumstances:

(1)

The law, regulation or rules on the basis of which the production license is granted are revised or repealed, and thus the item under
the production license is terminated according to law;

(2)

The actual circumstance on which the production license is based has been materially changed, and thus the production license is terminated;

(3)

The articles licensed for production are listed into the catalogue of articles to be phased out by the state or whose production is
forbidden by the state; or

(4)

Other stations under which the production license shall be withdrawn according to law.

Article 6

A decision on revoking the production license shall be made, in case a licensee is under any of the following circumstances:

(1)

The licensee obtains the production license by means of fraud, offering bribery or in other foul means;

(2)

The licensee has obtained the production license but is unable to consecutively maintain the necessary conditions, and fails to make
corrections within the time limit; or

(3)

Other circumstances under which the production license shall be revoked according to law.

In case a licensing authority or any licensing functionary is under any of the following circumstances, sanctions shall be imposed
upon it/him according to the Regulations for Administering Production Licenses for Industrial Articles, and a decision on revoking
the production license may be made:

(1)

making a decision on granting the production license by abusing its/his power or by neglecting its/his duties;

(2)

making a decision on granting the production license by exceeding the statutory power;

(3)

making a decision on granting the production license with violation of the statutory processes;

(4)

granting a production license to an applicant who is unqualified or who fails to satisfied the statutory requirements; or

(5)

other circumstances under which the production license may be revoked according to law.

In case the revocation of a production license according to the preceding two paragraphs might bring on major damages to public interests,
the production license may not be revoked.

Article 7

The withdrawal or revocation of a production license shall be decided on by the supervisory department of quality and technology
that grants the production license in accordance with law.

The supervisory department of quality and technology at a higher level may revoke the production licenses granted by the departments
at lower levels.

Article 8

In case the supervisory department of quality and technology at any level finds any circumstance under which a production license
shall be withdrawn or revoked in its supervision or administration, it shall conduct an investigation and gather evidences according
to the related provisions, propose its opinions on the withdrawal or revocation, and report to the supervisory department of quality
and technology that grants the production license pursuant to the prescribed requirements level by level.

Article 9

The supervisory department of quality and technology shall, before making a decision on withdrawing or revoking a production license,
inform the licensee of the facts, grounds and opinions on withdrawing or revoking the production license, and hear the licensee’s
statements and arguments.

The supervisory department of quality and technology shall verify the statements and arguments put forward by the licensee and adopt
them in case they are tenable.

Chapter III Termination of Production Licenses

Article 10

A decision on revocation of the production license shall be made, in case a licensee is under any of the following circumstances:

(1)

The licensee fails to indicate the mark or serial number of the production license on the articles, packages or instructions according
to legal provisions, and fails to make corrections within a time limit after being ordered to do so, and the circumstance is serious;

(2)

The licensee leases, lends or transfers its license certificate, mark or serial number of the production license, and the circumstance
is serious;

(3)

The articles are found to be unqualified from the supervision and spot check conducted by the administrative department at the national
or provincial level, and are found to be still unqualified from re-check even after rectification; or

(4)

Other circumstances under which the production license shall be terminated according to law.

Article 11

An administrative penalty decision on terminating a production license shall be made by the supervisory department of quality and
technology at the place where the licensee is located in accordance with its jurisdictional power and subject to the processes for
handling cases, who shall also be responsible for the enforcement of the decision. Before making the administrative penalty decision
on terminating the production license, the supervisory department of quality and technology at the place where the licensee is located
shall, according to the provisions , report to the supervisory department of quality and technology that grants the production license
for approval level by level.

Article 12

In case a supervisory department of quality and technology at any level finds any circumstance under which the licensee’s production
license shall be terminated in its supervision or administration, it shall notify the supervisory department of quality and technology
at the place where the licensee is located to implement Article 11 of these Provisions.

Article 13

Before making an administrative penalty decision on terminating a production license, the supervisory department of quality and technology
shall, according to the provisions on the processes for handling cases, propose its opinions on terminating the production license,
hear the licensee’s statements and arguments, and inform the licensee of the right to file an application for hearing.

In case the licensee requires a hearing within the provisioned time limit, the hearing shall be held according to the related rules
on hearing.

Article 14

After the licensee’s statements and arguments are heard or after the hearing ends, in case the supervisory department of quality
and technology holds that the licensee’s illegal facts are clear and the evidence is conclusive, it shall, according to the prescribed
requirements, report the written suggestion on terminating the production license and other related information to the supervisory
department of quality and technology that granted the production license level by level.

The supervisory department of quality and technology that grants the production license shall make a reply according to the related
provisions in a timely manner.

The supervisory department of quality and technology at the place where the licensee is located shall, in accordance with the reply
of the production license-granting department concerning consent with the termination, make an administrative penalty decision to
the licensee on terminating the production license and shall be responsible for the enforcement of the decision.

Chapter IV Handling of the Nullification Processes

Article 15

Where any of the following circumstances arises, the processes for the nullification of the production license shall be gone through
according to law:

(1)

The production license is withdrawn, revoked or terminated according to law;

(2)

The valid term of the production license has expired but is not extended;

(3)

The licensee has been terminated according to law;

(4)

The item in the production license is unable to be carried out because of force majeure; or

(5)

Other circumstances as provisioned in any law or regulation under which the production license shall be nullified.

Article 16

In case e a production license is withdrawn, revoked or terminated according to law, the supervisory department of quality and technology
that grants the production license shall handle the nullification processes according to law.

Article 17

In case a production license shall be nullified owing to any other circumstance, the supervisory department of quality and technology
at each level may put forward suggestions based on the facts, and report to the supervisory department of quality and technology
that grants the production license; the department that grants the production license shall handle the nullification processes according
to the related provisions in a timely manner.

Article 18

The supervisory department of quality and technology that grants production licenses shall be responsible for announcing the name
list of the licensees whose production licenses have been nullified, or other related matters.

Chapter V Supplementary Rules

Article 19

In case a supervisory department of quality and technology or any staff thereof is violates any law, regulation or rule in the withdrawal,
revocation, termination or nullification of production licenses, it/he shall be punished according to the related provisions on law
enforcement administrative supervision and those on the investigation of liabilities for faults in law enforcement administration.

Article 20

The legal affairs office and the administrative supervision office of the supervisory department of quality and technology shall
intensify their supervision over the withdrawal, revocation, termination and nullification work of the production license handling
institution and the law enforcement institution.

Article 21

In case, after a production license is nullified, the licensee continues its production, the supervisory department of quality and
technology shall punish it according to the related provisions on the investigation and punishment of the activity of conducting
production without a permit.

Article 22

The State Administration of Quality Supervision, Inspection and Quarantine shall be responsible for the interpretation of these Provisions.

Article 23

These Provisions shall go into effect as of March 1, 2007.



 
The State Administration of Quality Supervision, Inspection and Quarantine
2006-12-31

 







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

 







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...