Facebook
Home Tax Page 2

Tax

OFFICIAL REPLY OF CHINA INSURANCE REGULATORY COMMISSION CONCERNING SUCH MATTERS AS THE DETERMINATION OF INSURANCE VALUE

Official Reply of China Insurance Regulatory Commission Concerning Such Matters as the Determination of Insurance Value

Bao Jian Ting Han [2007] No.71

The Insurance Regulatory Bureau of Inner Mongolia:

We have received your Request for Instructions on Such Issues as the Determination of Insurance Value (Nei Bao Jian Fa [2007] No.24).
Upon study, we hereby reply as follows:

1.

As regards the term “insurance value”, at present, there is not any clear definition in any legislation. In accordance with the interpretations
on the Insurance Terms formulated by China Insurance Standardization Technical Committee, insurance value means the value of insurance
object as stipulated by both parties and indicated in the insurance contract or the actual value of insurance subject matter at the
time when the insurance accident occurs.

In accordance with provisions of Article 40 of the Insurance Law, two ways may be adopted for determining the insurance value of
an insurance subject matter, namely, either be stipulated by the insured and the insurer and indicated in the insurance contract
or be determined in accordance with the actual value of the insurance subject matter when insurance accident occurs. The former means
valued insurance and the latter means unvalued insurance. In actual practice, attention shall be paid to whether stipulation in the
insurance contract is about the insurance amount or the insurance value of insurance subject matter.

2.

The term “replacement value” means the value or expenses spent for replacing damaged property with the same or similar substance and
quality, which is a method for deciding insurance value in property insurance.

The term that “the insurance value of fixed assets shall be the replacement value at the time when insurance accident occurs” means
that the insurance value of fixed assets shall be decided in accordance with the replacement value as provided for in the basic insurance
clauses of life insurance or property insurance.

3.

As regards an insurance, the insurance amount of which is determined by way of price appraisement, after an insurance accident occurs,
the insurance value shall be decided in accordance with the actual value of insurance object at the time when the insurance accident
occurs.

China Insurance Regulatory Commission

April 3, 2007



 
China Insurance Regulatory Commission
2007-04-03

 






CIRCULARS ON REVISING THE PROCEDURE OF SUBMISSION AND EXAMINATION OF IMPORTED DRUG

The registration department of the state food and drug administration

Circulars on revising the procedure of submission and examination of imported drug

Letters No. 44 (2004) of the registration department of the state supervision and administration bureau of food and drug

March 23, 2003

Every port supervision and administration bureau of drug:

The departments have promulgated the circular on beginning to employ the procedure of submission and examination(Letters No (2003)
141 of the registration department of the state supervision and administration bureau of food and drug),which played a good role
in favor of raising the efficiency of import registration and handling the registration procedure of imported drug. According to
the feedback and suggestion of unit of submission and examination since implementing, the department determines to amend this procedure,
increase security measures, and revise the unit description of the item on the quantity of submission and examination. the specific
amended content can be seen in appendices. Every port supervision and administration bureau of drug notifies the unit of submission
and examination of downloading the renewed software in the download area of www.sfda.gov.cn or www. nicpbp.org.cn in time, and employ
this software to submit the list of submission and examination of imported drug.

Meanwhile, the department revised the administration system of edition R1.0 for submission and examination of imported drug correspondingly,
would make CDs with the content of the upgraded directions, the upgraded procedure and the renewed procedure of submission and examination
of imported drug as well would issue it to every bureau; the aforesaid bureau shall upgrade the t administration system for submission
and examination of imported drug according to the upgraded directions. It’s sure to contact the department in time if finding any
problem in using it.

It is hereby announced

Annex: the revised content about the procedure of submission and examination of imported drug Annex:The revised content about the procedure of submission and examination of imported drug

1

Revised the item on the quantity of submission and examination. The binding item on the weight measurement kilogram is removed.

2

Revised the functions of saving the copy, printing the copy and printing the submitted materials. The specific revised content as
follows:

Saveing the backup: the function of the key is to save the editing documents. The check-up numeral will keep unchanged without taping
the button of printing the submitted materials before saving. The check-up numeral will be changed if taping the button of printing
the submitted material before saving.

Printing the copy: the key serves the units who need to save the written documents, the function of the key is printing the written
documents, but the printed written documents shall add the mark of “-T”. the check-up numeral of written documents shall be consistent
with that of the electrical documents.

Printing the submitted materials: the function of the key is to print the list of submitted materials and produce the new check-up
numeral, the printed list of submission and examination shall add the mark of “-B”. the saved check-up numeral of electrical documents
shall be consistent with that of written documents.



 
The registration department of the state food and drug administration
2004-03-23

 






CIRCULAR OF STATE ADMINISTRATION OF TAXATION ON DISSEMINATING THE EXPORT TAX REFUND RATE LIBRARY OF 2007

Circular of State Administration of Taxation on Disseminating the Export Tax Refund Rate Library of 2007

Guo Shui Han [2007] No. 242

The competent departments of taxation in all provinces, autonomous regions, municipalities directly under the Central Government and
cities specially designated in the state plan:

In accordance with the current policy of export tax refund/exemption, State Administration of Taxation has, on the basis of Import
and Export Tax Regulations of 2007 issued by the customs (10-digit e-version), compiled the Export Tax Refund Rate Library of 2007
(No. 20070301A). Now it is distributed to the competent departments of taxation at various levels and hereby notified:

I.

The Export Tax Refund Rate Library is under the “programme releasing” folder of FTP Communication Server (100.16.125.25) of the Department
of Import and Export Taxation Administration, State Administration of Taxation. The competent departments of taxation shall download
it and the administrator of the export refund examination system shall upgrade the original export refund rate library. Meanwhile,
the competent departments of taxation at various levels shall timely send the upgrade packages of export refund rate library (Foreign
Trade Enterprise Export Refund Application System 9.0 and Manufacturing Enterprise Export Refund Application System 7.0) to the exporting
enterprises.

II.

The competent departments of taxation at various levels shall timely report the problems found in the execution of the export tax
refund rate library to (the Department of Import and Export Taxation Administration of) the State Administration of Taxation. No
change or modification of export tax refund rate is allowed without the permission of the State Administration of Taxation.

State Administration of Taxation

February 28, 2007



 
State Administration of Taxation
2007-02-28

 






CIRCULAR OF MINISTRY OF FINANCE AND STATE ADMINISTRATION OF TAXATION ON CLARIFYING THE IMPORT-STAGE VALUE-ADDED TAX RATES OF RAWHIDE AND RAW FUR

Circular of Ministry of Finance and State Administration of Taxation on Clarifying the Import-Stage Value-Added Tax Rates of Rawhide
and Raw Fur

Cai Guan Shui [2007] No. 34

General Administration of Customs:

In accordance with the 2007 Import and Export Tariff Regulations of the People’s Republic of China and the Circular of Ministry of
Finance and State Administration of Taxation on Distributing the Explanations of the Taxation Scope of Agricultural Produce (Cai
Shui Zi [1995] No.52) and the Circular of Ministry of Finance and State Administration of Taxation on Adjusting the Import-Stage
Value-Added Tax Rate of Some Goods (Cai Shui Zi [2000] No.296), the import-stage value-added tax of animal hides such as rawhide
ad raw fur (see the appendix for the tax registration number) shall be collected at the rate of 13%.

Appendix: Animal Hides with the Import-Stage Value-Added Tax Rate of 13%(omitted)

Ministry of Finance

State Administration of Taxation

March 20, 2007



 
Ministry of Finance, State Administration of Taxation
2007-03-20

 






ANNOUNCEMENT NO.17, 2007 OF MINISTRY OF COMMERCE, GENERAL ADMINISTRATION OF CUSTOMS AND STATE ENVIRONMENTAL PROTECTION ADMINISTRATION ON PROMULGATING COMMODITY CATALOGUE PROHIBITED FOR PROCESSING TRADE

Announcement No.17, 2007 of Ministry of Commerce, General Administration of Customs and State Environmental Protection Administration
on Promulgating Commodity Catalogue Prohibited for Processing Trade

[2007] No.17

In accordance with Import and Export Tariff of the People’s Republic of China and requirements of national macro-control, Ministry
of Commerce, General Administration of Customs and State Environmental Protection Administration formulated Commodity Catalogue Prohibited
for Processing Trade of 2007, which is now released. Related matters are announced as follows:

1.

The already released commodity prohibited for export is also applicable for processing trade.

2.

This announcement shall take effect as from Apr 26, 2007.

3.

If the newly-added commodities in this announcement should be approved for processing trade by department of commercial administration
before Apr 26, 2007, operators are allowed to apply for processing trade registration to Customs and finish contract in effective
period; the network supervision enterprises that take enterprise as administration unit shall finish the contract before Apr 5, 2008.
No prolonging shall be provided for failure of business in time limit. Such failure shall be dealt with in line with related regulations.

4.

If the newly-added commodities in commodity catalogue prohibited for export cannot be exported and need to be sold in domestic market,
enterprises shall follow Announcement No.52, 2006 of General Administration of Customs, Ministry of Finance, Ministry of Commerce
and People’s Bank of China to pay tax delay interest in line with current deposit interest rate of the People’s Bank of China in
the year before the date on tax payment warrant.

5.

This announcement also applies to special supervising districts of Customs such as export processing zone and bonded areas, however
enterprises established before release of this announcement are excluded.

6.

Besides commodities listed in this announcement, commodities like seeds, young plant, chemical fertilizer, feedingstuff, additives
and antibiotics that are imported for exported products of planting and breeding, are prohibited for processing trade. Processing
trade of commodities of imported commodities (such as obscene publications, harmful and radioactive industrial junks) are prohibited.

7.

In accordance with regulations of Law for Administration on Guns of the People’s Republic of China, simulation guns are prohibited
to be produced or exported by means of processing trade.

8.

As from the release of this announcement, Announcement No.105, 2005 of Ministry of Commerce, General Administration of Customs and
State Environmental Protection Administration, and Catalogue Prohibited for Processing Trade of Announcement No.63, 2066 and No.82,
2006 are terminated at the same time. Other regulations shall continue to take effect.

Appendix: Catalogue Prohibited for Processing Trade

Ministry of Commerce

General Administration of Customs

State Environmental Protection Administration

Apr 5, 2007



 
Ministry of Commerce, General Administration of Customs, State Environmental Protection Administration
2007-04-05

 






MEASURES FOR ADMINISTRATION OF BULK CEMENT

Ministry of Commerce, Ministry of Finance, Ministry of Construction, Ministry of Railways, Ministry of Communications, General Administration
of Quality Supervision, Inspection and Quarantine, State Environmental Protection Administration

Decree No.5 of Ministry of Commerce, Ministry of Finance, Ministry of Construction, Ministry of Railways, Ministry of Communications,
General Administration of Quality Supervision, Inspection and Quarantine, State Environmental Protection Administration

Decree No.5

The Measures for Administration of Bulk Cement is formulated in accordance with the Cleaner Production Promotion Law of the People’s
Republic of China, hereby promulgated and shall go into effect as of the date of promulgation.

Bo Xilai, Minister of the Ministry of Commerce

Jin Renqing, Minister of the Ministry of Finance

Wang Guangtao, Minister of the Ministry of Construction

Liu Zhijun, Minister of the Ministry of Railways

Zhang Chunxian, Minister of the Ministry of Communications

LI Changjiang, Director of the General Administration of Quality Supervision,

Inspection and Quarantine

Xie Zhenhua, Director of the State Environmental Protection Administration

March 29, 2004

Measures for Administration of Bulk Cement

Article 1

These Measures are formulated to accelerate the development of bulk cement, save resources, protect and improve environment, increase
economic and social benefits and promote sustainable economic and social development, in accordance with the Cleaner Production Promotion
Law of the People’s Republic of China.

Article 2

For the purpose of these Measures, the bulk cement refers to cement which needn’t be packed but may, instead, leave the factory, be
transported, stored in special equipment and used directly.

Article 3

These Measures shall apply to any unit or individual that is engaged in the production, operation, transportation and use of cement
within the territory of the People’s Republic of China.

Article 4

The competent commercial administrative department under the State Council shall be responsible for coordinating the development and
administration of bulk cement throughout the nation. Competent administrative departments under the State Council concerning finance,
construction, railways, communications, quality and technical supervision, as well as environmental protection, shall, according
to their respective functions and duties, be in charge of work related to bulk cement.

Departments designated by local people’s governments at or above the county level shall be responsible for the supervision and administration
of bulk cement under their jurisdiction. Competent administrative departments under local people’s governments at or above the county
level in terms of finance, construction, communications, quality and technical supervision, as well as environmental protection,
shall, according to their respective functions and duties, be in charge of work related to bulk cement.

Offices in charge of bulk cement at all levels shall be responsible for specific administration of bulk cement within their respective
jurisdiction.

Article 5

The competent commercial administrative department under the State Council shall, in conjunction with pertinent departments, formulate
and promulgate a directory on production technologies, processes, equipment and products, which is applicable to bulk cement that
is encouraged by the State for development and ordered by the State to be eliminated within a limit of time.

Article 6

Enterprises manufacturing (including cement clinker grinding stations, the same below) and units using bagged cement shall, in strict
conformity with the Measures for Administration of Collection and Use of Special Funds for Bulk Cement (Cai Zong [2002] No.23) jointly
promulgated by the Ministry of Finance and the State Economic & Trade Commission, pay the special funds for bulk cement.

Article 7

Enterprises manufacturing cement which are newly built, extended or renovated, shall be designed and simultaneously constructed according
to requirements of the capacity to provide cement in bulk at a proportion of more than 70%, and be put into service on schedule.

Enterprises manufacturing cement which are newly built, extended or renovated shall undergo environmental impact assessments.

Article 8

Existing units manufacturing and using cement shall be fitted with equipment for providing and using bulk cement, and the bulk proportion
and realization period shall be determined by competent administrative departments for bulk cement under people’s governments of
various provinces, autonomous regions and municipalities directly under the Central Government.

Article 9

Any enterprise manufacturing cement shall observe provisions of the State regulations on production license administration, and shall
not manufacture bulk cement until having obtained a production license.

Article 10

Enterprises manufacturing cement shall organize the production pursuant to the cement quality management regulations, and shall neither
manufacture nor sell nonconforming bulk cement.

Article 11

Any unit or individual manufacturing, operating, transporting and using bulk cement shall conform to pertinent State measurement provisions.

Article 12

Any unit or individual manufacturing, operating, transporting and using bulk cement shall, subject to the Statistics Law of the People’s
Republic of China, submit relevant statistical reports to competent administrative departments for bulk cement.

Article 13

Any unit or individual manufacturing, operating and using bulk cement must take actions to ensure facilities and premises for manufacturing,
handling, transporting, storing and using bulk cement satisfy requirements on safety and environmental protection.

Article 14

Pertinent departments under local people’s government at or above the county level shall encourage the development of ready-mixed
concrete and ready-mixed mortar and, according to actual situations, prohibit the mixing of concrete on site in city proper within
a time limit, specific provisions concerning which shall be formulated by the competent commercial administrative department under
the State Council jointly with the competent construction administrative department under the State Council.

Article 15

Enterprises manufacturing ready-mixed concrete and ready-mixed mortar must completely use bulk cement, and enterprises manufacturing
cement products shall also actively use bulk cement.

Article 16

Units manufacturing, operating and using bulk cement as well as railway transportation departments for bulk cement shall strengthen
mutual coordination and cooperation, deal well with the dispatch and administration of special bulk cement vehicles, and improve
conveying efficiency of such vehicles.

Article 17

The State shall encourage and promote the development of bulk cement, Pertinent departments of local people’s governments at or above
the county level shall commend and encourage any unit or individual that makes outstanding contributions to the undertaking of bulk
cement.

Article 18

Where special funds for bulk cement are not fully paid in time, in violation of Article 6 of these Measures, penalties shall be given
by pertinent departments subject to relevant provisions of Chapter 4 under the Measures for Administration of Collection and Use
of Special Funds for Bulk Cement.

Article 19

If Article 10 , 11,12 and 13 of these Measures are violated, penalties shall be given by departments concerned in accordance with
such related laws and regulations as the Quality Law of the People’s Republic of China, the Measurement Law of the People’s Republic
of China, the Statistics Law of the People’s Republic of China, the Safe Production Law of the People’s Republic of China and the
Environmental Protection Law of the People’s Republic of China.

Article 20

Should Article 14 hereof be contravened by discretionarily mixing concrete on site, penalties shall be given by related departments
in conformity with relevant provisions.

Article 21

An enterprise manufacturing ready-mixed concrete and ready-mixed mortar, if failing to use bulk cement or failing to do so completely
in violation of Article 15 hereof, shall be ordered to make rectifications by competent construction administrative departments,
and may be imposed a fine of RMB 100 yuan per cubic meter of concrete or RMB 300 yuan per ton of bagged cement, in a total amount
not more than RMB 30,000 yuan.

Article 22

Competent administrative departments for bulk cement at all levels shall give cooperation to pertinent competent administrative departments
in dealing well with administrative law enforcement and penalties concerning bulk cement and ready-mixed concrete.

Article 23

For the purpose of these Measures, the ready-mixed concrete (mortar) (also named commercial concrete or mortar) refers to concrete
(mortar) mixture which is transported to places of uses after having been made by measuring in a centralized manner and mixing according
to certain components, the cement, aggregate, water, as well as admixtures and additives that are required to be added into.

The capacity to provide bulk cement as used herein refers to the proportion of stock inventory of bulk cement in the capacity of cement
warehouse.

Article 24

The Ministry of Commerce shall, in conjunction with pertinent departments, be responsible for the interpretation of these Measures.

Article 25

These Measures shall go into effect as of the date of promulgation.



 
Ministry of Commerce, Ministry of Finance, Ministry of Construction, Ministry of Railways, Ministry of Communications,
General Administration of Quality Supervision, Inspection and Quarantine, State Environmental Protection Administration
2004-03-29

 






CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE RELATED MATTERS ON REGULATING AND INTENSIFYING THE ADMINISTRATION OF CONSOLIDATED DECLARATION AND PAYMENT OF INCOME TAX BY FOREIGN-RELATED ENTERPRISES

Circular of the State Administration of Taxation Concerning the Related Matters on Regulating and Intensifying the Administration
of Consolidated Declaration and Payment of Income Tax by Foreign-related Enterprises

Guo Shui Fa [2007] No.23

The state taxation bureaus of each province, autonomous region, municipality directly under the Central Government and city specifically
designated in the state plan, as well as the local taxation bureaus of Guangdong Province, Hainan Province and Shenzhen Municipality:

In accordance with the provisions of the Income Tax Law on Foreign-funded Enterprises and Foreign Enterprises (hereinafter referred
to as foreign-related enterprises) and the Detailed Rules thereof, in case a foreign-funded enterprise obtains incomes from the production
and operation of its branches within the territory of China or gains other incomes, , the head office of the enterprise shall, on
a consolidated basis, pay the income taxes thereon ; where a foreign enterprise sets up two or more business offices within the territory
of China, it may select one of them to declare and pay its income taxes on a consolidated basis. For the purpose of regulating and
intensifying the administration of consolidated declaration and payment of income taxes by foreign-related enterprises, the related
matters concerning the implementation are hereby prescribed as follows:

1.

Intensifying the administration on Confirming consolidated declaration

The tax authorities at the place where the head office of a foreign-funded enterprise or a foreign enterprise’s business office in
charge of the declaration and payment of income taxes on a consolidated basis (hereinafter referred to as consolidated taxpayer)
is located shall issue a Confirmation Letter on Consolidated Declaration and Payment of Income Tax by Foreign-funded Enterprises
(see Affix 1) after registering the tax category of the foreign-related enterprise income taxes paid by the consolidated taxpayer.

A foreign-funded enterprise branch or a foreign enterprise’s business office whose income tax is declared and paid on a consolidated
basis (hereinafter referred to as branch office) shall, when going through the formalities for the registration of income tax category,
attach a photocopy of the Confirmation Letter on Consolidated Declaration and Payment of Income Tax by Foreign-funded Enterprise
as issued by the competent tax authorities at the locality of the head office of the foreign-funded enterprise or that of the approval
document on approving the foreign enterprise business institution to make a consolidated declaration and payment of income tax as
produced by the tax authorities, and the branch offices are not required to separately declare the payment of income tax upon the
examination and confirmation of the competent tax authorities.

2.

Intensifying examination and the administration of archive-filing matters

A branch office shall, within two months as of the end of each year, submit the competent tax authorities at its locality such tax-related
issues that ought to be subject to examination and archive-filing as pre-tax deduction of property losses, additional deduction of
expenses for developing technologies, accelerated depreciation of fixed assets and accelerated amortization of intangible assets,
etc. . The competent tax authorities shall, within two months as of its receipt of the aforesaid materials, accomplish the examination
work and issue a Confirmation Letter on the Examination and Archive-filing Matters of Branch Offices (see Affix 2).

A consolidated taxpayer shall, when making annual declaration of income tax, submit the materials required under normal circumstance
and, meanwhile, attach the Confirmation Letter on the Examination and Archive-filing Matters of Branch Offices issued by the competent
tax authorities at the locality of t its subordinate branch office, if not , it may not deduct the corresponding pre-tax deductible
items from its pre-tax income.

3.

Intensifying coordination and cooperation

The competent tax authorities at the localities of the consolidated taxpayer and the branch office shall seriously implement the related
provisions in the Working Rules and Procedures for the Settlement of Tax Payments by Foreign-funded Enterprises and Foreign Enterprises
(Guo Shui Fa [2003] No.12 ), perform their respective duties and intensify mutual coordination and assistance.

The competent tax authorities at the locality the branch office shall, within 30 days as of its receipt of the Letter for Assistance
in Investigating the Tax Issues of Business Offices issued by the competent tax authorities at the locality the consolidated taxpayer,
take charge of investigating and verifying the related matters and send a reply on the investigating results to the competent tax
authorities at the locality of the consolidated taxpayer.

The competent tax authorities at the localities of the consolidated taxpayer and the branch office shall, in accordance with the procedures
and steps as prescribed in the Working Rules and Procedures on Joint Tax Auditing for Foreign-related Enterprise conduct trans-regional
joint tax auditing.

All the aforesaid provisions shall go into effect since the date when the 2006 settlement of income tax payments by foreign-related
enterprise commences. In case any previous provision conflicts with the present Circular, the latter shall prevail.

Affix:

1.

Confirmation Letter on Consolidated Declaration and Payment of Income Tax by Foreign-funded Enterprises

2.

Confirmation Letter on the Examination and Archive-filing Matters of Branch Offices

The State Administration of Taxation

February 28, 2007



 
The State Administration of Taxation
2007-02-28

 






CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE RELATED MATTERS ON IMPLEMENTING THE AMENDED GENERAL RULES FOR ENTERPRISE FINANCE

Circular of the Ministry of Finance Concerning the Related Matters on Implementing the Amended General Rules for Enterprise Finance

Cai Qi [2007] No. 48

For the purpose of implementing the amended General Rules for Enterprise Finance (Decree No. 41 of the Ministry of Finance), doing
well in the conversion from the old enterprise financial system to the new one, and propelling the reform of the enterprise financial
system, the related matters are hereby informed as follows:

1.

On the Link-up Matter on Employees’ Welfare Funds in the Financial System Reform

After the amended General Rules for Enterprise Finance comes into effect, an enterprise may not reserve the employees’ welfare funds
at a rate of 14% of the total wage amount, and shall charge back the employees’ welfare funds as reserved in 2007. Up to December
31, 2006, the book balance of payable welfare funds (not including the balance of employees’ welfare funds and awards that are reserved
by foreign-invested enterprises from the after-tax profits) shall be dealt with in accordance with the following conditions. In the
case of any separate provisions formulated by listed company, such provisions shall prevail:

(1)

Where the balance is in red ink, it should be converted into the undistributed profits at the beginning of 2007, and they shall be
made up by free or statutory common reserve funds if the undistributed profits at the beginning of 2007 thus become negative, , and
where there is still balance, such balance shall be made up by the net profits generated in 2007 or later.

(2)

Where there is surplus, the surplus shall be used in accordance with the original provisions, and after the surplus has been used
up, the amended General Rules for Enterprise Finance shall apply. Where an enterprise restructures into a corporation or alienates
its property rights, it shall increase the capital reserves in accordance with the Supplementary Circular of the Ministry of Finance
on the Related Matters about the Provisional Provisions on the Administration and Financial Treatment of the Corporation Restructuring
of Related State-owned Assets (Cai Qi [2005] No. 12).

2.

On Organizing the Implementation of the Amended General Rules for Enterprise Finance

Each region, department and enterprise group shall earnestly organize the implementation of the Amended General Rules for Enterprise
Finance, conduct business trainings in light of their respective situations, do well in disseminating the policies for the enterprise
financial system reform, and adjust, amend and perfect the enterprise financial management systems in accordance with the amended
General Rules for Enterprise Finance (Order No. 41 of the Ministry of Finance), and guarantee the smooth conversion of new and old
enterprise financial systems.

The Ministry of Finance

March 20, 2007



 
The Ministry of Finance
2007-03-20

 






OFFICIAL REPLY OF CHINA INSURANCE REGULATORY COMMISSION ON THE ALTERATION OF THE NAME OF NETHERLANDS INSURANCE COMPANY LIMITED BEIJING REPRESENTATIVE OFFICE

Official Reply of China Insurance Regulatory Commission on the Alteration of the Name of Netherlands Insurance Company Limited Beijing
Representative Office

Bao Jian Guo Ji [2007] No. 363

Netherlands Insurance Company Limited,

We have received your application materials for altering the name of your Beijing Representative Office. Upon research, we approve
that the Chinese name of your Beijing Representative Office will be altered to as “￿￿￿￿￿￿￿￿￿￿˾￿￿￿￿￿￿”, and the English name
of your Beijing Representative Office will remain unchanged.

Please handle the related alteration procedures as soon as possible.

April 5, 2007



 
China Insurance Regulatory Commission
2007-04-05

 






PUBLIC NOTICE ON INITIATING THE ANTIDUMPING INVESTIGATION AGAINST IMPORTED UNBLEACHED KRAFT LINERBOARD

Ministry of Commerce

Public Notice on Initiating the Antidumping Investigation against Imported Unbleached Kraft Linerboard

[2004] No. 10

March 31st, 2004

On January 31st, 2004, the Ministry of Commerce of the People’s Republic of China officially received an application for antidumping
investigation against unbleached kraft linerboard originated from the USA, Thailand, South Korea and Taiwan region submitted by Dong
Guan Jiulong Papers Limited, Qingshan Papers Co. ltd in Fijian province, Bohui Papers Co. ltd and Sun Papers Co. Ltd in Shandong,
who represent the unbleached kraft linerboard industry of China.

In accordance with the relevant provisions of the Regulations of the People’s Republic of China on Antidumping, the Ministry of Commerce
has carried out investigations on such items as qualification of the applicants, related information of the concerned products, related
information of like products in the mainland of China, impacts of the concerned products on the unbleached kraft linerboard of the
Chinese mainland and relevant information about countries or regions under investigation. In the meantime, the Ministry of Commerce
has also examined such evidences presented in the application as the concerned dumping, injury, as well as the causal link between
dumping and injury. The preliminary evidences offered by the applicants indicate that the total output of the above mentioned four
corporations accounts for 31.6 percent and 33.9 percent respectively of the total output of the mainland of China in 2002 and 2003.
In their application, the applicants provided a statement of two unbleached kraft linerboard producers supporting the application,
and the total output of these two corporations. The aggregate output of the four applicants and the two supporting corporations accounts
for 42.6 percent and 50.5 percent respectively of the total output of the mainland of China in 2002 and 2003. Simultaneously, the
Ministry of Commerce issued questionnaires to other unbleached kraft linerboard producers in the Chinese mainland on file, soliciting
their opinions on the application. By the deadline date for returning the questionnaires, two corporations expressed their support
to the application, while no corporation was opposed to the application. To sum up the above-mentioned investigation results the
application thereof complies with Article 11 , Article 13 and Article 17 of the Regulations of the People’s Republic of China on
Antidumping that provide for procedures for domestic industries to file for antidumping investigation applications. The application
is also found to have included necessary evidences and contents prescribed in Article 14 , Article 15 of the Regulations of the
People’s Republic of China on Antidumping, which are required to register a case for initiating an antidumping investigation.

In accordance with the examination results mentioned above and the provisions of Article 16 of the Regulations of the People’s Republic
of China on Antidumping, the Ministry of Commerce decides to initiate an antidumping investigation case against imported unbleached
kraft linerboard originated from the USA, Thailand, South Korea and Taiwan regions. Related matters are hereby publicized as followed:

1.

Initiation and duration of investigation

From the date of promulgation of this Public Notice, the Ministry of Commerce carries out antidumping investigation against imported
unbleached kraft linerboard originated from the USA, Thailand, South Korea and Taiwan region, the duration of the investigation on
dumping is from January 1, 2003 to December 31, 2003, and the industry injury investigation period is from January 1, 2003 to December
31, 2003.

2.

Product under investigation and investigation scope

Investigation scope: unbleached kraft linerboards originated from the USA, Thailand, South Korea and Taiwan region.

Name of product under investigation: unbleached kraft linerboard

Product category: paper and paperboard

Product description: unbleached kraft linerboard refers to such paperboard as is made mainly or completely from unbleached sulfate
wood pulp or of paperboard made from unbleached sulfate wood pulp as the surface while that from other pulp types (e.g. waste paper
pulp) as other layers, unpainted and is mainly used for manufacturing corrugated cardboard or linerboard for paper box.

Product specifications: weight per square meter 115-360 grams.

Physical index and property: tautness (weight of unit dimension) no less than 0.68 (g/cm3) ,tear resistance no less than 2.60 (kpa?m2/g)
, annular capacity (horizon) no less than 7.5 (N/m?m2/g) , the fold resistance no less than 60 (times) .Main uses: mainly used for
producing cardboards or the corrugated paper cases for packing heavy-duty, precision, highly valuable and frozen articles.

Tariff heading number: the concerned products are under tariff headings 48043100, 48044100, 48045100, 48052400, 48052500 in the Import
and Export Tariff Schedule of the Customs of the People’s Republic of China (2003 Edition) .

Tariff heading number: the concerned products are under tariff headings 48043100, 48044100, 48045100, 48052400, 48052500 in the Import
and Export Tariff Schedule of the Customs of the People’s Republic of China (2003 Edition) .

(1)

unbleached kraft linerboards less than 115 gram per square meter or more than 360 grams per square meter;

(2)

normal case cardboard, i.e. cardboard made completely of recycled (waste) paper or paperboard pulps;

(3)

cardboards made mainly or completely of papers or paperboards made from bleached sulfate wood pulp, or of papers made from dyed paper
or bleached non-recycled pulp as the surface while that from recycled (or waste) paper or paperboard pulp as other layers.

3.

Registration for responding to the lawsuit

For the dumping investigation, any interested party may, within 20 days from the date of promulgating the Public Notice, apply to
of the Bureau of Fair Trade for Import and Export of Ministry of Commerce for responding to the case. Those concerned exporters or
producers in the investigation shall also deliver such information as the volume and value of their concerned exports to China from
January, 2003 to December, 2003 for filing for responding to the investigation.

For the industry injury investigation, interested parties may, within 20 days from the date of promulgating the Public Notice, register
for responding to the investigation at the Bureau of Industry Injury Investigation of the Ministry of Commerce, in the meantime,
shall present such explanatory information for the investigated period as their production capacity, output, inventory, plan of ongoing
construction or expansion, as well as volume and value of concerned exports to China The Registration Form for Responding to Industry
Injury Investigation may be downloaded from the Column of “Register for Responding to Lawsuits” on China Trade Remedies Information
Net at www.cacs.gov.cn.

4.

Responding to the investigation without registration

If an interested party fails to register for responding to the investigation at the Ministry of Commerce during the time period given
in the Public Notice, the Ministry of Commerce is enpost_titled to refuse to accept the information it submitted and make a ruling on
the basis of existing acquired information.

5.

Where interested parties disagree to the scope of product, qualification of applicant, country under investigation or other relevant
issues, they may submit their disagreements in writing to the Ministry of Commerce within 20 days from the date of promulgation of
the Public Notice.

Interested parties may go to the Public Antidumping Information Room of the Ministry of Commerce to refer to the non-confidential
version of the applications filed by the applicants.

6.

Methods of investigation

The investigation institution may acquire information from interested parties or carry out investigation by means of questionnaire,
sampling, hearing and field investigation.

7.

The investigation commences from March 31, 2004, and usually terminates before March 31, 2005, which may be extended to September
30, 2005 under special circumstances.

8.

Address of the Ministry of Commerce:

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

Post code: 100731

Bureau of Fair Trade for Import and Export of Ministry of Commerce

Tel: 86-10-65197354, 65198497, 65198412

Fax: 86-10-65198172, 65198741

Bureau of Industry Injury Investigation of the Ministry of Commerce

Tel: 86-10-65198068, 65198073

Fax: 86-10-65198068

It is hereby announced.



 
Ministry of Commerce
2004-03-31

 






123...7Page 2 of 7

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

Disclaimer: There is no confidential attorney-client relationship formed by using Laws.com website and information provided on this site is not legal advice. For legal advice, please contact your attorney. Attorneys listed on this website are not referred or endorsed by this website. By using Laws.com you agree to Laws.com Terms Of Use.
Facebook
© LAWS.COM NETWORK 2023-2024