CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON PRINTING AND DISTRIBUTING THE FORM FOR THE DECLARATION OF INCOME TAX OF THE FOREIGN INVESTMENT ENTERPRISES AND FOREIGN ENTERPRISES

e02630

State Administration of Taxation

Circular of the State Administration of Taxation on Printing and Distributing the Form for the Declaration of Income Tax of the Foreign
Investment Enterprises and Foreign Enterprises

GuoShuiHan [2004] No. 54

January 12th, 2004

The administrations of state taxes of all provinces, autonomous regions, municipalities directly under the Central Government, and
cities under separate state planning, the Shenzhen Municipal Administration of Local Taxes, and Yangzhou Taxation Institute:

With a view to bringing the income tax return for foreign related enterprises in line with the new Enterprise Accounting System, and
being convenient for the foreign related enterprises to fill out, as well as reducing the cost for their observance of tax law, the
State Administration of Taxation has hereby made proper revision on the tax return, which is established on the basis of the old
enterprise accounting system after widely soliciting the opinions of both tax collectors and tax payers, and print and distribute
it to you the revised Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to
as the New Tax Return), with the following Circular concerning the relevant issues:

Foreign related enterprises shall begin to use the New Tax Return from the time when they make declarations on the balance of enterprise
income taxes of the year 2003, and the Circular of the State Administration of Taxation on Printing and Distributing the Newly Revised
Income Tax Return of Foreign Investment Enterprises and Foreign Enterprises (No.200 [2000] of the State Administration of Taxation)
shall be repealed simultaneously.

II.

The New Tax Return shall still be classified into two categories, namely Class A and Class B, according to their methods of levy.
Where a foreign related enterprise is subject to two kinds of taxation rates at the same time, and needs to fill out two sets of
Class A tax returns separately, it shall differentiate them by adding “-1″and “-2” separately after the 15 digits of tax file numbers;
if it needs to fill out Class A and Class B tax returns at the same time, it shall differentiate them by adding “A” and “B” after
the 15 digits of tax file numbers.

III.

The Tax Return for Settlement of Income of Enterprises with Foreign Investment and the Withholding Income Tax Returns as prescribed
in the Circular of the State Administration of Taxation on Printing and Distributing the Income Tax Return for Enterprises with Foreign
Investment and Foreign Enterprises (GuoShuiHan [1992] No. 215) will be used continually.

IV.

The New Tax Return shall be printed by the tax authorities of all provinces (including cities under separate State planning) in accordance
with the format of the form as formulated by the State General Administration of Taxation.

All regions shall strengthen administration on the printing and distributing and use of the New Tax Return, and reflect in time the
issues existing in the enforcement as well as the opinions of the two parties of tax collectors and taxpayers to the State Administration
of Taxation (the International Taxation Department).

Annex:

I. Annual Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (Class A) (Paper size: A3) (Omitted)

II. Quarterly Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (Class A) (AA1) (Paper size: A3) (Omitted)

III. Annual Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (Class B)(Paper size: A3) (Omitted)

IV. Quarterly Income Tax Return for Enterprises with Foreign Investment and Foreign Enterprises (Class B) (BB1) (Paper size: A3) (Omitted)

State Administration of Taxation
2004-01-12

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON CARRYING OUT THE WORK OF DETERMINATION OF ENTERPRISES WHOSE SCOPE OF VAT DEDUCTION IS TO BE ENLARGED

State Administration of Taxation

Circular of the State Administration of Taxation on Carrying out the Work of Determination of Enterprises Whose Scope of VAT Deduction
Is To Be Enlarged

GuoShuiHan [2004] No. 143

January 29th, 2004

The administrations of state taxation of Heilongjiang, Jilin, Liaoning provinces, and Dalian city:

According to Some Opinions of the Central Committee of the Communist Party of China and the State Council on Implementing the Strategy
of Developing Vigorously the Old Industry Bases in the Northeast Region, Etc. (ZhongFa [2003] No.11), the ordinary taxpayers of value-added
taxes in eight industries of the three provinces in the northeast region and Dalian city (hereinafter referred to as the “taxpayers”)
shall enlarge their scopes of VAT deduction. With a view to making good preparations, the State Administration of Taxation decides
to carry out the work for the determination of the enterprises subordinate to the eight industries temporarily, and hereby makes
the following Circular on the relevant issues in this regard:

The work for the determination of enterprises whose VAT deduction scopes (hereinafter referred to as the “determination work”) is
to be enlarged is an important part for enlarging VAT deduction scope. The administrations of state taxation at all levels shall
attach high importance to it, reach a common understanding, and make a concerted effort to ensure that the determination work be
completed on schedule. Meanwhile, proper publicity and guidance shall be made known to the taxpayers.

II.

Where the products produced by a taxpayer fall within the scope of the eight industries (see the Specific Scope of the Eight Industries
in the Northeast Region), the enterprise shall fill out the Form for Determination of Enterprises whose VAT Deduction Scope Is To
Be Enlarged in accordance with the actual conditions of production and management of the enterprise, and apply for determination
to the local administration of state taxation. Those who fail to file an application for determination shall not implement the taxation
provisions on enlarging the VAT deduction scope.

III.

All levels of administrations of state taxation shall make determination in accordance with the Specific Scope of the Eight Industries
in the Northeast Region temporarily. After the scheme for reshaping the VAT in northeast region has been approved by the State Council,
the determination shall be made according to the scope prescribed specifically by the Ministry of Finance and the State Administration
of Taxation. And marks shall be loaded in the database for tax collection administration and in the database of archives for the
VAT ordinary taxpayers.

In case it is difficult to make determination concerning certain enterprises during the process of determination, the tax authorities
in charge may negotiate with the development and reform commission (or planning commission) of the corresponding level to determine.

In case a taxpayer influences the conclusions of determination by providing false documents or by other improper means, the tax authorities
in charge shall cancel its qualification for enlarging the VAT deduction scope immediately once such acts are found out, and impose
punishment on it in accordance with the relevant provisions of the Law on the Administration of Tax Collection.

IV.

Any problems encountered in the determination work shall be reported to the higher level in each region in good time.

Annex 1:The Specific Scope of the Eight Industries in the Northeast Region

The equipment manufacturing industry, petrochemical industry, metallurgy industry, shipping manufacturing industry, auto industry,
ventures in agroindustry, military supplies industry, and high and new technology industry shall refer to the following industries:

Equipment manufacturing industry is the general name for all the manufacturing industries, which provide technical equipment to all
the departments of national economy for their simple reproduction and extended production. Their scope of products includes the machine
industry (including aviation, spaceflight, shipping and enginery and other manufacturing industries) and the investment products
of electronic industries. It also includes the general equipment manufacturing industry, special equipment manufacturing industry,
electric machine and equipment manufacturing industry, communication equipment computers and other electric equipment manufacturing
industry, apparatus and instrument, as well as stationery and office supplies manufacturing industry, etc.

Petrochemical industry is the general name for the petroleum industry and chemical industry, including petroleum processing, coking
plant, and nuclear fuel processing industry, chemical materials, and chemical produce manufacturing industry, pharmaceutical manufacturing
industry, chemical fiber manufacturing industry, rubber produce industry, and plastic industry, etc..

Metallurgy industry: including black metal smelting and rolling processing industry, non-ferrous metal smelting and rolling processing
industry, etc..

Shipping manufacturing industry is the general name for the industries of shipping manufacturing, shipping components and parts and
fittings manufacturing, and shipping repair manufacturing, including metal shipping manufacturing, non-ferrous shipping manufacturing,
entertainment shipping and sports shipping building and repair, manufacturing of supporting equipment for shipping use, shipping
repair and dismantling, navigation mark equipment and other floating installations manufacturing.

Auto industry is the general name for the industries of the entire automobile manufacturing, components and parts and fittings manufacturing,
and the auto repair, including the manufacturing of the entire automobile and the refitted automobile, trolley manufacturing, manufacturing
of the bodywork of automobile and trailers, manufacturing of components and parts and fittings of automobiles, and automobile repair,
etc..

Ventures in agroindustry refer to the farm produce processing and manufacturing industry other than tobacco and alcohol, including
agricultural by-products food processing, food manufacturing, beverage manufacturing, textile, leather, coat and feather or eiderdown
processing, timber processing and timber, bamboo, rattan, palm and grass produce, textile, clothing, shoes and caps manufacturing,
furniture manufacturing, paper making and paper produce, handicrafts and other manufacturing, etc..

Military supplies industry refers to the taxpayers who produce products for armies, armed police and public security organs.

High and new technology industry, at present, shall be determined temporarily in accordance with the scope of taxpayers, who fall
within the scope of high and new technology as prescribed in the documents of the Conditions and Measures for Determination of High
and New Technology Enterprises in the State High and New Technology Development Zones (GuoKeFaHuoZi [2000] No.324), and the Conditions
and Measures for the Determination of High and New Technology Enterprises Outside the State High and New Technology Development Zones
(GuoKeFaHuoZi [1996] No.018), which are printed and distributed by the Ministry of Science and Technology, and which are in conformity
with other determination conditions, have obtained the certificates of a high and new technology enterprise issued by the provincial
science and technology commission, and whose products fall within the scope of the Circular of the Ministry of Science and Technology,
Ministry of Finance, and the State Administration of Taxation on Issuing the Catalogue of China High and New Technology Products
(GuoKeFaHuoZi [2000]No.328).

Annex 2: the Form for Determination of Enterprises whose VAT Deduction Scope Is To Be Enlarged (omitted)

State Administration of Taxation
2004-01-29

CIRCULAR OF STATE ADMINISTRATION OF FOREIGN EXCHANGE ON ISSUES CONCERNING IMPROVING ANNUAL INSPECTION OF FOREIGN EXCHANGE OF FOREIGN-FUNDED ENTERPRISES

State Administration of Foreign Exchange

Circular of State Administration of Foreign Exchange on Issues concerning Improving Annual Inspection of Foreign Exchange of Foreign-funded
Enterprises

No.7 [2004] of the State Administration of Foreign Exchange

February 18th, 2004

The branches and departments of foreign exchange administration of State Administration of Exchange Administration of all provinces,
autonomous regions and municipalities directly under the Central Government and branches of Shenzhen, Dalian, Qingdao, Xiamen and
Ningbo:

Annual inspection of foreign exchange of foreign-funded enterprises in 2004 is to be carried out. For the purpose of regulating practices
of accounting firms in the annual inspection of foreign exchange, increasing the participation rate of foreign-funded enterprises
in annual inspection of foreign exchange and supervising from all aspects the overall situation of foreign exchange receipts and
payments of foreign-funded enterprises in China. We hereby make the following notice on relevant issues concerned:

In accordance with related provisions of Circular of Ministry of Finance and State Administration of Foreign Exchange on Strengthening
Auditing Work of Foreign Exchange of Foreign-funded Enterprises(No.607 (1998) of the Ministry of Finance) and Circular of State Administration
of Foreign Exchange and Ministry of Finance on Adjusting Foreign Exchange Content Form of Annual Inspection of Foreign Exchange of
Foreign-funded Enterprises (No.124 (2002) of the State Administration of Foreign Exchange), all the branches and departments of foreign
exchange administration shall require accounting firms to fill in Foreign Exchange Receipts and Payments Form and issue it with reports
when they are issuing auditing reports. Meanwhile, whether the examined enterprise has complied with provisions of foreign exchange
administration with respect to foreign exchange receipts and payments shall be specified by characters in auditing reports thereof,
and the accounting firms issuing auditing reports shall not assign that examination work to other accounting firms.

The branches and departments of foreign exchange administration shall require accounting firms to fill in BAL B/F and C/F in full
in the Foreign Exchange Receipts and Payments Form issued thereby in and after 2004.

After the annual inspection of foreign exchange winds up, where the branches and department of foreign exchange administration discovers
that any accounting firm fail to issue Foreign Exchange Receipts and Payments Form or that the quality of more than 10% of the Form
is obviously questionable, the lists of such accounting firms shall be submitted to the State Administration of Foreign Exchange
with Work Reports of Annual Inspection of Foreign Exchange. The State Administration of Foreign Exchange shall deal with it in conjunction
with the Ministry of Finance.

The branches and departments of foreign exchange administration shall strengthen their work contact and communication with local Institute
of Certified Public Accountants, conduct together with them business training of Certified Public Accountants with respect to annual
inspection of foreign exchange, and notify the local Institute of Certified Public Accountants of the updates of foreign exchange
administration policies in a timely manner through internet, distribution of documents and other channels of information transmission.

Work Reports of Annual Inspection of Foreign Exchange submitted by all branches and departments of foreign exchange administration
after the annual inspection winds up shall be prepared pursuant to the basic contents and formats of Reports of Annual Inspection
of Foreign Exchange of Foreign-funded Enterprises in China in 2003, shall be added the analysis of flows of all items in Foreign
Exchange Receipts and Payments Form, and shall contain corresponding content focusing on supervision and analysis with respect to
the foreign exchange receipts and payments status of foreign-funded industries which exert considerable influence over the local
national economy.

Where foreign-funded enterprises have not participated in the joint inspection for two consecutive years, the foreign exchange registry
certificate thereof shall be invalidated, and the branches and departments of foreign exchange administration issuing the certificates
shall cancel the foreign exchange registration thereof, notify them of withdrawing foreign exchange registration certificate of foreign-funded
enterprises, make a public notice of the List of Enterprises whose Foreign Exchange Registration Is Cancelled on one of the local
major newspapers and copy that list to foreign exchange designated banks where they are located. Without the approval of foreign
exchange administration, foreign-funded enterprises whose foreign exchange registration is cancelled shall not go through receipts
and payments of foreign exchange in foreign exchange appointed banks.

Participation rate in annual inspection of foreign exchanges shall be determined by the two indexes, namely the number of enterprises
participating in annual inspection of foreign exchange and the number of enterprises participating in joint inspection in their respective
jurisdiction. Participation rate in annual inspection of foreign exchanges is the major index in assessing the work efficacy of the
branches and departments of foreign exchange administration in annual inspection of foreign exchanges in 2004. After the annual inspection
of foreign exchange winds up, branches and departments of foreign exchange administration, in case that the participation rate is
15% lower than the national average participation rate shall be criticized by the State Administration of Foreign Exchange.

The branches and departments of foreign exchange administration shall attach great importance to the supervision of receipts and payments
of foreign exchange of foreign-funded enterprises formed by transfer of cross border assets, and supervise and urge such local state-owned
enterprises as mobile communications corporation which have transformed into foreign-funded enterprises and certain privately-run
enterprises to participate in annual inspection of foreign exchange on schedule.

The branches and departments of foreign exchange administration, when they discovers in the annual inspection in 2004 that there exist
significant abnormal problems in receipts and payments of foreign exchange in foreign-funded enterprises, shall report to the Capital
Items Administration Department of the State Administration of Foreign Exchange in time.

This is hereby notified.

State Administration of Foreign Exchange
2004-02-18

URGENT CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION CONCERNING TEMPORARILY SUSPENDING TAX REBATE FOR UREA EXPORT

Ministry of Finance, State Administration of Taxation

Urgent Circular of the Ministry of Finance and the State Administration of Taxation concerning Temporarily Suspending Tax Rebate for
Urea Export

Caishui Open Telex [2004] No.1

March 15, 2004

The Departments (Bureaus) of Finance and the State Taxation Bureaus of all provinces, autonomous regions, municipalities directly
under the central government, and cities separately listed in the state budgetary planning, the Financial Supervisor’s Offices under
the Ministry of Finance in all provinces, automats regions, municipalities directly under the central government, and cities separately
listed in the state budgetary planning, the Bureau of Finance of the Xinjiang Production and Construction Corps:

In order to implement the provisions of “Temporarily suspending the tax rebate for urea export for one year to curb export growth”
in the Urgent Circular of the General Office of the State Council on Ensuring Sufficient Market Supply of Food and Means of Production
for Agriculture (Guobanfa Open Telex No.1 [2004]), after consulting the National Development and Reform Commission, the relevant
issues are hereby publicized as follows:

VAT rebate for all the urea products under export codes 3102100010, 3102100090, 31028000 shall be suspended temporarily from March
16, 2004 to March 15, 2005; Export of the above mentioned products during this period shall be subject to VAT according to relevant
provisions. The specific date of implementation shall be based on the date of export indicated by the customs in the “Declaration
Form for Export Goods” (the copy for export tax rebate).

Urea export after March 16, 2004 in fulfilling contracts signed before March 16, 2004 shall still be subject to tax rebate rate of
11 percent. The signed contracts shall be submitted to the tax authorities in charge of export tax rebate for record.

Please implement the above accordingly.

Ministry of Finance, State Administration of Taxation
2004-03-15

CIRCULAR OF THE MINISTRY OF COMMERCE, NATIONAL DEVELOPMENT AND REFORM COMMISSION, GENERAL ADMINISTRATION OF CUSTOMS AND STATE ADMINISTRATION OF FOREIGN EXCHANGE CONCERNING THE PILOT WORK OF FORMAL IMPORT AFTER FORMAL EXPORT OF REFINED OIL IN THE FORM OF PROCESSING TRADE

Circular of the Ministry of Commerce, National Development and Reform Commission, General Administration of Customs and State Administration
of Foreign Exchange concerning the Pilot Work of Formal Import after Formal Export of Refined Oil in the Form of Processing Trade

Shang Ji Dian Han [2004] No. 6
April 21, 2004

The commissions (departments and bureaus) or commerce departments (bureaus) of foreign trade and economic cooperation of all provinces,
autonomous regions, municipalities directly under the Central Government, and of cities specifically designated in the state plan,
the foreign trade and economic cooperation bureaus of Harbin, Changchun, Shenyang, Nanjing, Guangzhou, Chengdu, Xi’an and Wuhan,
Shenzhen Economic and Trade Bureau, the Commerce Bureau of Xinjiang Construction Corps, the development and reform commissions (planning
commissions, or economy and trade commissions) of all provinces, autonomous regions, municipalities directly under the Central Government,
cities specifically designated in the state plan, and of deputy provincial cities, Guangdong Branch of the General Administration
of Customs, Tianjin and Shanghai special commissioner’s offices of the General Administration of Customs, all customs offices directly
under the General Administration of Customs, foreign exchange branches and departments of the State Administration of Foreign Exchange
in all provinces, autonomous regions, and municipalities directly under the Central Government, branches of the State Administration
of Foreign Exchange in Shenzhen, Dalian, Qingdao, Xiamen and Ningbo,

Upon discussion of the related departments, it is decided to implement the pilot work relevant to the formal import after formal export
of the refined oil of some crude oil processing trade enterprises in order to cooperate with the state to carry out macro control
on the import of refined oil, better fulfilling China’s commitments to the WTO, meet the control requirements of the customs offices
at the same time, and make sure the smooth processing trade of some large oil processing enterprises. Hereby the following items
are notified:

The refined oil produced by a pilot enterprise with imported crude oil in the form of processing trade shall be exported after processing
in principle. In case the sale of the said refined oil needs to move to the domestic market, upon the strength of the certification
of automatic import license and the Customs Clearance Form on Entry of Goods, the domestic enterprise shall first carry out the formalities
for the formal import customs declaration and for paying the duties in the competent customs office for the crude oil processing
trade enterprise according to the related provisions on the general trade, the customs office shall set up the price of the refined
oil and levy the duties in accordance with the general trade. Upon the strength of export declaration form, the crude oil processing
trade enterprise shall carry out the formal export formalities, import contract of the domestic enterprise buyer and other documents.
The commodity name, code and quality specified in the formal export customs declaration form shall be consistent with those indicated
in the formal import customs declaration form. The code of customs control form shall be filled out in accordance with “0642 (formal
import after formal export of refined oil in the form of processing trade”. Upon the strength of the export customs declaration form
and other documents, the customs office shall carry out the formalities for the verification and write-off of the processing trade
brochure for the enterprise.

In accordance with the related provisions on deep-processing-based carry-forward, the foreign exchange administrative departments
and banks shall go through the formalities for the collection, payment, verification and write-off of foreign exchange in import
and export.

Diesel oil (commodity code: 27101921), aviation coal oil (commodity code: 27101911) as well as naphtha (commodity code: 27101120)
are covered in the scope of pilot refined oil products.

The pilot enterprises include Zhenhai Oil Refining and Chemical Company, Guangzhou branch, Maoming branch and Gaoqiao branch under
China Petroleum and Chemical Corporation, as well as Dalian West Pacific Petrochemical Co., Ltd. under China National Petroleum Corporation.

The Ministry of Commerce, National Development and Reform Commission, General Administration of Customs and State Administration
of Foreign Exchange
2004-04-21

THE MEASURES FOR THE ADMINISTRATION OF PERMIT FOR OPERATION OF DANGEROUS WASTES

the State Council

Order of the State Council of the People’s Republic of China

No. 408

The Measures for the Administration of Permit for Operation of Dangerous Wastes, which were adopted at the 50th executive meeting
of the State Council on May 19, 2004, are hereby promulgated, and shall go into effect as of July 1, 2004.

Premier of the State Council Wen Jiabao

May 30, 2004

The Measures for the Administration of Permit for Operation of Dangerous Wastes

Chapter I General Provisions

Article 1

With a view to intensifying supervision and administration on the business activities of collection, storage and disposal of dangerous
wastes and preventing the dangerous wastes from polluting the environment, the present Measures are hereby formulated in accordance
with the Law of the People’s Republic of China on the Prevention and Control of Environmental Pollution by Solid Wastes.

Article 2

Any entity undertaking the business activities of collection, storage and disposal of dangerous wastes within the territory of the
People’s Republic of China shall obtain the permit for operation of dangerous wastes according to the provisions of the present Measures.

Article 3

The permit for operation of dangerous wastes are, in light of the ways of business operation, divided into the permit for comprehensive
operation of the collection, storage and disposal of dangerous wastes and the permit for operation of the collection of dangerous
wastes.

The entity, which has obtained the permit for comprehensive operation of dangerous wastes, may undertake the business activities of
collection, storage and disposal of various dangerous wastes; the entity, which has obtained the permit for operation of the collection
of dangerous wastes, may only undertake the business activities of collection of such dangerous wastes as the waste mineral oil produced
during the activities of motor vehicle maintenance, and the waste cadmium and nickel batteries produced from the daily life of residents.

Article 4

The competent departments of environmental protection of the people’s governments at or above the county level shall, according to
the provisions of the present Measures, be responsible for the work of examination and approval and issuance of the permit for operation
of dangerous wastes as well as the supervision and administration on it.

Chapter II Requirements on the Application for Obtaining a Permit for Operation of Dangerous Wastes

Article 5

When applying for the permit for comprehensive operation of the collection, storage and disposal of dangerous wastes, an enterprise
shall meet the following requirements:

having more than 3 technicians, who have the intermediate post_title of a technical post or above in the major of environmental engineering
or the relevant majors, and have experience in solid waste pollution treatment for more than 3 years;

having conveyances that can meet the relevant safety requirements of the competent department of traffic control of the State Council
for the transportation of dangerous goods;

having packing facilities, facilities and equipments for transfer and temporary storage, and qualified storage facilities and equipments
that, upon examination, meet the national or local standard for environmental protection and safety requirements;

having disposal facilities, equipments and matching facilities for pollution prevention and control, which conform to the plans of
the state or the provinces, autonomous regions, and municipalities directly under the Central Government for the construction of
facilities for disposal of dangerous wastes and the national or local standard for environmental protection and safety requirements.
Among them, the facilities for centralized disposal of medical wastes shall also correspond with the relevant national health standard
and requirements for disposal of medical wastes;

having disposal technology and techniques corresponding with the class of the dangerous wastes they dispose;

having regulations and systems that ensure the safety of management of dangerous wastes, pollution prevention and control measures
and emergency rescue measures for accidents; and

In the case of disposing dangerous wastes by way of filling and burying, the land use right of the place of filling and burying shall
also be obtained according to law.

Article 6

When applying for the permit for operation of the collection of dangerous wastes, an enterprise shall meet the following requirements:

having rain-proofing and seepage-proofing conveyances;

having packing facilities, and facilities and equipments for transfer and temporary storage, which are up to the national or local
standard for environmental protection and safety requirements; and

having regulations and systems that can ensure the safety of the business operation of dangerous wastes, pollution prevention and
control measures and emergency rescue measures for accidents.

Chapter III Procedures for Application for Obtaining the Permit for Operation of Dangerous Wastes

Article 7

The state shall make graded examination and approval for and issuance of the permit for operation of dangerous wastes.

The permits for operation of dangerous wastes of the following entities shall be examined and approved and issued by the competent
department of environmental protection of the State Council:

Burning dangerous wastes for more than 10 thousand tons each year;

Disposing such dangerous wastes containing polychlorinated biphenyl or mercury that is of great hazard to the environment and the
body health; or

Disposing dangerous wastes by making use of the comprehensive centralized disposal facilities as listed in the state plan for the
construction of dangerous waste disposal facilities.

The permits for operation of entities undertaking the centralized disposal of medical wastes shall be examined and approved and issued
by the competent departments of environmental protection of the people’s governments at the level of cities divided into districts
where the facilities for centralized disposal of medical wastes are located.

The permits for operation of collection of dangerous wastes shall be examined and approved and issued by the competent departments
of environmental protection of the people’s governments at the county level.

The permits for operation of dangerous wastes other than those as listed in paragraphs 2, 3 and 4 of this Article shall be examined
and approved and issued by the competent departments of environmental protection of the people’s governments of provinces, autonomous
regions and municipalities directly under the Central Government.

Article 8

When applying for obtaining the permit for operation of dangerous wastes, an entity shall file an application to the permit-issuing
organ before undertaking the business activities of dangerous wastes, and shall attach the certificate documents satisfying the requirements
as prescribed in Article 5 or 6 of the present Measures.

Article 9

The permit-issuing organ shall, within 20 working days as of the day of accepting the application, make examination on the certificate
documents submitted by an applying entity, and make on-site verification on the business facilities of the entity. If the requirements
are met, the permit for operation of dangerous wastes shall be issued and announced publicly. If the requirements are not met, the
applying entity shall be notified in written form and the reasons shall be explained.

Before issuing the permit for operation of dangerous wastes, the permit-issuing organ may, upon the actual need, solicit for the opinions
of the relevant departments in charge of public health and urban and rural planning and experts. And the applying entity shall, upon
the strength of the permit for operation of dangerous wastes, go through the registration formalities at the administrative department
for industry and commerce.

Article 10

The following contents shall be involved in the permit for operation of dangerous wastes:

the name of the legal person, the legal representative, and the residence;

Ways of management of dangerous wastes;

varieties of dangerous wastes;

annual business scale;

period of validity; and

date of issuance of the permit and the number of the permit.

The content of the permit for comprehensive operation of dangerous wastes shall also involve the addresses of the storage and disposal
facilities.

Article 11

Where an operation entity of dangerous wastes alters its name of legal person, legal representative or residence, it shall apply to
the original permit-issuing organ for going through the formalities for alteration of permit for operation of dangerous wastes within
15 working days as of the day of alteration of industry and commerce registration.

Article 12

Under any of the following circumstances, the operation entity of dangerous wastes shall reapply for obtaining the permit for operation
of dangerous wastes in light of the former application procedures:

Changing ways of operation of dangerous wastes;

Adding new varieties of dangerous wastes;

Newly establishing or rebuilding or expanding the construction of the former operation facilities of dangerous wastes; or

Managing dangerous wastes exceeding 20% of the annual business scale originally approved.

Article 13

The period of validity of the permit for comprehensive operation of dangerous wastes shall be 5 years; and the period of validity
of the permit for operation of the collection of dangerous wastes shall be 3 years.

Where, at the expiry of the period of validity of the permit for operation of dangerous wastes, any dangerous waste operation entity
continues to undertake the business activities of dangerous wastes, it shall apply for changing the permit for operation of dangerous
wastes to the former permit-issuing organ 30 working days before the expiry of the period of validity of the permit. The former permit-issuing
organ shall make examination within 20 working days as of the day of accepting the application for changing the permit. If the application
meets the requirements, it shall change the permit; if the application does not meet the requirements, it shall notify the applying
entity in written form and explain the reasons.

Article 14

Where any dangerous waste operation entity terminates the undertaking of the business activities of collection, storage and disposal
of dangerous wastes, it shall take measures for pollution prevention and control on business facilities and places, and make proper
handling on the dangerous wastes failing to be disposed.

The dangerous waste operation entity shall file an application for canceling registration within 20 working days as of the date of
taking measures as prescribed in the preceding paragraph to the former permit-issuing organ. The former permit-issuing organ shall
make on-site verification and cancel the registration of the permit for operation of dangerous wastes if the entity passes the verification.

Article 15

No entity without a permit for operation may undertake any business activity of collection, storage, and disposal of dangerous wastes
or undertake activities not in accordance with the provisions of the permit for operation.

No one may import electronic dangerous wastes from outside the territory of the People’s Republic of China or transfer them by passing
through the territory of the People’s Republic of China.

No one may provide or entrust dangerous wastes to any entity without a permit for operation to undertake the business activities of
collection, storage and disposal.

No one may forge, alter or transfer the permit for operation of dangerous wastes.

Chapter IV Supervision and Administration

Article 16

The competent departments of environmental protection of the local people’s governments at or above the county level shall, before
March 31 each year, report the situations of the issuance of permits for operation of dangerous wastes in the previous year to the
corresponding competent departments of environmental protection of the next upper level people’s governments for archiving purpose.

The competent departments of environmental protection at the upper level shall intensify supervision and inspection on the situations
of examination and approval and issuance of permits for operation of dangerous wastes by the competent departments of environmental
protection at the lower level, and correct their illegal acts in the process of examination and approval and issuance of permits
for operation.

Article 17

The competent departments of environmental protection of the people’s governments at or above the county level shall intensify supervision
and inspection on the dangerous waste operation entities by ways of written verification and on-site inspection, record the situations
of supervision and inspection and the handling results and put them on archives with the signatures of the supervisors and inspectors.

The general public shall have the right to consult the supervision and inspection records of the competent departments of environmental
protection of the people’s governments at or above the county level.

Where the competent departments of environmental protection of the people’s governments at or above the county level find that any
dangerous waste operation entity has any circumstance not corresponding with the original requirements for permit issuing in the
business activities, they shall order it to make corrections within a prescribed time limit.

Article 18

The competent departments of environmental protection of the people’s governments at or above the county level shall have the right
to require the dangerous waste operation entities to report their business activities of dangerous wastes periodically. The dangerous
waste operation entity shall set up a record for the management of dangerous wastes, which shall, according to facts, specify such
matters as the classes and sources of the dangerous wastes that have been collected, stored or disposed, the direction they have
gone to, and whether there is any accident, etc..

The dangerous waste operation entity shall keep the record for the operation situations of dangerous wastes for more than 10 years,
and shall keep the record for the operation situations of dangerous wastes that have been disposed by way of filling and burying
permanently. In case it terminates business activities, it shall transfer the record for the dangerous waste operation to and put
on records at the competent department of environmental protection of the people’s government at or above the county level for management.

Article 19

The competent departments of environmental protection of the people’s governments at or above the county level shall establish and
improve the system of archival management of the permits for operation of dangerous wastes, and publicize the situations of the examination
and approval and issuance of the permits for operation of dangerous wastes to the society periodically.

Article 20

Any entity that has obtained the permit for operation of dangerous wastes shall sign an acceptance contract with the disposal entity,
and provide to or entrust the disposal entity to dispose the collected waste mineral oil and waste cadmium and nickel batteries within
90 working days.

Article 21

Bio-safety disposals shall be made on business facilities of dangerous wastes before they are discarded or remade for other purposes.

After the expiry of the service term for the business facilities for filling and burying dangerous wastes, the dangerous waste operation
entity shall take measures to block down the land in which the dangerous wastes have been filled or buried according to the relevant
provisions, and set up permanent marks at the designated closed areas.

Chapter V Legal Liabilities

Article 22

In case any person or entity violates the provisions of Article 11 of the present Measures, the competent departments of environmental
protection of the people’s governments at or above the county level shall order him/it to make corrections within a prescribed time
limit, and give him/it warnings. If he/it fails to make corrections within a prescribed time limit, the original permit-issuing organ
shall suspend the permit for operation of dangerous wastes.

Article 23

In case any person or entity violates the provisions of Article 12 and paragraph 2 of Article 13 of the present Measures, the competent
departments of environmental protection of the people’s governments at or above the county level shall order him/it to stop the illegal
act, and confiscate the illegal gains if any. If the illegal gains exceed RMB 100 thousand Yuan, he/it shall be imposed upon a fine
of one time up to 2 times of the illegal gains concurrently; If there is no illegal gains or the illegal gains are less than RMB
100 thousand Yuan, he/it shall be imposed upon a fine of 50 thousand Yuan up to 100 thousand Yuan.

Article 24

In case any person or entity violates the provisions of paragraph 1 of Article 14 and Article 21 of the present Measures, the competent
departments of environmental protection of the people’s governments at or above the county level shall order him/it to make corrections
within a prescribed time limit. If he/it fails to make corrections within a prescribed time limit, he/it shall be imposed upon a
fine of RMB 50 thousand Yuan up to RMB 100 thousand Yuan; if a pollution accident is resulted in and a crime is constituted, he/it
shall be investigated for criminal liabilities according to law.

Article 25

In case any person or entity violates the provisions of paragraphs 1, 2, and 3 of Article 15 of the present Measures, he/it shall
be punished according to the Law of the People’s Republic of China on the Prevention and Control of Environmental Pollution by Solid
Wastes.

In case any person or entity violates the provisions of paragraph 4 of Article 15 of the present Measures, the competent departments
of environmental protection of the people’s governments at or above the county level shall confiscate the permit for operation of
dangerous wastes, or the original permit-issuing organ shall revoke the permit for operation of dangerous wastes, and he/it shall
be imposed upon a fine of RMB 50 thousand Yuan up to RMB 100 thousand Yuan. If a crime is constituted, he/it shall be investigated
for criminal liabilities according to law.

Article 26

In case any person or entity violates the provision of Article 18 of the present Measures, the competent departments of environmental
protection of the people’s governments at or above the county level shall order him/it to make corrections within a prescribed time
limit, and impose warnings upon him/it. If he/it fails to make corrections within the prescribed time limit, the original permit-issuing
organ shall suspend or revoke the permit for operation of dangerous wastes.

Article 27

In case any person or entity violates the provision of Article 20 of the present Measures, the competent departments of environmental
protection of the people’s governments at or above the county level shall order him/it to make corrections within a prescribed time
limit and impose upon him/it warnings. If he/it fails to make corrections within the prescribed time limit, he/it shall be imposed
upon a fine of RMB 10 thousand Yuan up to RMB 50 thousand Yuan. And the permit for operation of dangerous wastes shall be suspended
or revoked.

Article 28

In case any dangerous waste operation entity that is ordered to make corrections within a prescribed time limit fails to make rectifications
and corrections within the prescribed time limit, or still does not correspond with the original permit-issuing requirements after
the rectification and correction, the original permit-issuing organ shall suspend or revoke its permit for operation of dangerous
wastes.

Article 29

The competent environmental protection departments shall, when revoking or confiscating the permit for operation of dangerous wastes
according to the provisions of the present Measures, inform the administrative department for industry and commerce, who shall then
revoke the business license according to law. The entity, whose permit for operation of dangerous wastes has been revoked or confiscated
according to law, may not reapply for obtaining the permit for operation of dangerous wastes within 5 years.

Article 30

In case any staff member of the competent departments of environmental protection of the people’s governments at or above the county
level has any of the following acts, he/she shall be imposed upon an administrative punishment according to law. If a crime is constituted,
he/she shall be investigated for criminal liabilities according to law:

Issuing a permit for operation of dangerous wastes to the entity that does not meet the requirements of the present Measures;

Failing to make investigation into or impose punishment on or after receiving the report, failing to handle the business activities
of dangerous wastes undertaken by the entity or individual that fails to obtain the permit for operation of dangerous wastes according
to law;

Failing to perform the duties of supervision and administration on the entity that has obtained the permit for operation of dangerous
wastes according to law, or failing to make investigation into or impose punishment on the acts in violation of the provisions of
the present Measures; or

Having other acts of dereliction of duties in the work for the administration of permits for operation of dangerous wastes.

Chapter VI Supplementary Provisions

Article 31

The following terms in the present Measures shall have the following meanings:

The “dangerous wastes” refer to the wastes of danger that are listed into the state list of dangerous wastes or that are determined
pursuant to the identification standards and methods for dangerous wastes as prescribed by the state.

The “collection” refers to the activities of centralizing the scattered dangerous wastes carried out by a dangerous wastes operation
entity.

The “storage” refers to the activities of any dangerous wastes operation entity who, before disposing the dangerous wastes, puts them
to the places or facilities up to the standards for environmental protection, or who, for the purpose of centralizing the scattered
dangerous wastes, lay a batch of dangerous wastes exceeding the weight of 5,000 kilograms in the self-prepared temporary facilities
or places, or the time for placing exceeds 90 working days. And

The “disposal” refers to the activities of any dangerous wastes operation entity, who burns, calcines, melts, sinters, splits and
dissolves, neutralizes, sterilizes, distils, extracts, deposits, filtrates or dismantles the dangerous wastes, or uses other methods
to change the physical, chemical or biological characters of dangerous wastes to reduce the amount of dangerous wastes, lessen the
cubage of dangerous wastes, or reduce or eliminate the dangerous ingredients thereof, or fulfills or buries the dangerous wastes
finally in the places or facilities meeting the requirements for environmental protection and does not take them back any more.

Article 32

An entity, which has obtained the permit for operation of dangerous wastes according to the provisions of local laws and regulations,
rules or other documents before the implementation of the present Measures, shall, 30 days before the expiry of the period of validity
of the original permit for operation of dangerous wastes, reapply for obtaining the permit for operation of dangerous wastes according
to the provisions of the present Measures. If it fails to handle it within the time limit, it will be not admitted to undertake the
business activities of dangerous wastes.

Article 33

The present Measures shall go into effect as of July 1, 2004.

the State Council
2004-05-30

MEASURES FOR THE ADMINISTRATION OF THE SAFETY AND HEALTH OF THE FEED PRODUCTS FROM ANIMAL SOURCES

Ministry of Agriculture

Order of the Ministry of Agriculture of the People’s Republic of China

No.40

The Measures for the Administration of the Safety and Health of the Feed Products from Animal Sources, examined and adopted at the
25th executive meeting of the Ministry of Agriculture on July 14th, 2004, are hereby promulgated and shall be implemented as of October
1st, 2004.

Du Qinglin, Minister of the Ministry of Agriculture

August 2nd, 2004

Measures for the Administration of the Safety and Health of the Feed Products from Animal Sources

Chapter I General Provisions

Article 1

With a view to strengthening the administration of the safety and health of the feed products from animal sources, the present Measures
are enacted in accordance with the Regulation on the Administration of Feed and Feed Additives.

Article 2

The Ministry of Agriculture shall be responsible for the administration of the safety and health of the feed products from animal
sources of the whole country.

The feed administration departments of local people’s governments at the county level or above shall be responsible for the administration
of the safety and health of the feed products from animal sources within their own administrative areas.

Article 3

The feed product from animal sources as mentioned in the present Measures refers to the single feed which takes the animals or byproducts
of animals as raw materials and is processed and manufactured through industrialization.

The catalogue of the feed products from animal sources shall be promulgated by the Ministry of Agriculture.

Chapter II Examination and Approval of the Establishment of Enterprises

Article 4

To establish a production enterprise of feed products from animal sources, one shall apply to the feed administrative department of
the people’s government at the provincial level where the enterprise is to be established. One can handle the enterprise registration
formalities only after being examined as eligible and obtaining the Certificate of Quality of Safety and Health of the Production
Enterprise of the Feed Products from Animal Sources.

Article 5

When establishing the production enterprise of feed products from animal sources, one shall possess the following conditions:

(1)

Factory building and facilities

The factory building shall not be in a bad condition, and the factory building and the attached facilities shall be easy for cleaning
and disinfection;

Relevant equipment for preventing flies, mice, birds and dust and relevant storage facilities; and

Relevant dressing rooms, toilets, and washing grooves.

(2)

Production technology and equipment

The production technology and equipment shall fulfill the requirements of safety and health and quality standards of the products;
and

Relevant facilities for washing, disinfection, drying and grinding.

(3)

Personnel

The persons in charge of techniques shall have an educational background of junior college or higher or a middle-level technical post_title
or higher, be familiar with the production technology and have engaged in the corresponding professional work for more than two years;

The persons in charge of quality control and the persons in charge of quality testing organ shall have an educational background of
junior college or higher or a middle-level technical post_title or higher and have engaged in the corresponding professional work for
more than three years; and

The employees of special types of work shall have the corresponding professional certificates.

(4)

Quality testing organ and equipment

establishment of the quality-testing organ;

establishment of the instrument room (section), checking and manipulation room (section) and room (section) for keeping samples and
observing; and

the basic equipment needed for the quality testing.

(5)

Production circumstances

The place of the enterprise shall be far from the feeding field of animals, with the minimum distance of 1,000 meters. In case the
enterprise is close to the slaughterhouse, the indispensable isolation measures shall be needed;

No animal may be fed within the factory;

The layout of production factory shall be reasonable, the areas for sorting out the raw materials, production and processing, preserving
the finished products shall be separated, and the finished products and raw materials must be stored separately to prevent cross
contamination.

(6)

Measures against pollution

The system for collecting and disposing of the waste and the equipment for preventing and eliminating pollution shall be complete,
and the discharge thereof shall fulfill the requirements for protection of the environment.

Article 6

To apply for establishing the production enterprises of feed products from animal sources, one shall fill in and submit the Written
Application for Producing the Feed Products from Animal Sources and offer the pertinent materials in conformity with the conditions
stipulated in Article 5 .

The Written Application for Producing the Feed Products from Animal Sources can be got, free of charge, from the feed administrative
department of the people’s government at the provincial level where the enterprise is located or downloaded at the website of chinafeedwebsite:
http//www.chinafeed.org.cn.

Article 7

After receiving the Written Application for Producing the Feed Products from Animal Sources and the related materials, the feed administrative
department of people’s government at the provincial level shall finish examining and verifying the materials of the enterprise within
fifteen working days and submit them to the panel of appraisal for examination and appraisal, and it shall make the examination decision
within five working days after receiving the appraisal opinions. When it decides not to approve the issuance, it shall notify the
applicant in writing and explain the reasons.

In case the application materials are not complete or not in conformity with the prescribed conditions, the applicant shall be notified
just once of the complete contents that should be supplemented and corrected within five working days.The form of Certificate of
Quality of the Safety and Health of Feed Products from Animal Sources shall be worked out by the Ministry of Agriculture.

Article 8

The panel of appraisal shall be composed of three to five appraisers and technology experts. The appraisers shall be trained to be
eligible by the Ministry of Agriculture.

The panel of appraisal shall carry out on-spot inspections on the production conditions of the applicant.

Chapter III Production Management

Article 9

The enterprise shall establish the following systems:

(1)

system of post responsibility;

(2)

system of production management

(3)

system of checking and testing;

(4)

system of standards and quality guarantee;

(5)

system of safety and health;

(6)

system of keeping products’ samples for observing; and

(7)

system of measurement management.

Article10

The management of the raw materials of the enterprise shall fulfill the following requirements:

(1)

The purchase and getting-out of warehouse of raw materials shall be completely recorded, and the records shall be kept for two years
at least. No decayed, contaminated animal materials and the animal materials from the animal epidemic-stricken areas may be purchased;

(2)

The raw materials shall be piled up in light of the categories and be marked definitely; and the qualified and disqualified materials,
materials from the mammals and from other animals shall be guaranteed to be separated. No material may be placed outdoors; and

(3)

The use of raw materials shall follow the principle of first in, first out. They shall be filtrated before the use, and the disqualified
shall be removed and made harmless.

Article 11

The management of production process of the enterprise shall fulfill the following requirements:

(1)

No unnecessary equipment and goods may be piled up within the plant, for fear of propagation of the harmful organism;

(2)

The equipment and instruments for manufacturing, packaging, storing and transporting shall be cleaned and disinfected periodically;

(3)

Before using the same equipment for producing different feed products from animal sources, the equipment shall be thoroughly cleaned
for fear of the cross contamination;

(4)

The operating personnel shall possess the health certificate, and the personnel of the special task shall have a physical examination
every half a year;

(5)

The production shall be conducted in strict conformity with the production technological process; and

(6)

The production record, including the categories and quantity of materials, the production date, the quantity of the products and the
conditions of the production technology, shall be made and kept for two years at least.

Article 12

The management of finished products of the enterprise shall fulfill the following requirements:

(1)

The finished products shall be checked as eligibility, and the inspection record and report shall be made. The inspection items shall
include the total number of bacteria, colon bacillus, salmonella, heavy metal, bacteria of special cause of disease and other indexes
of safety and health;

(2)

In case the finished products are contaminated by the harmful and poisonous substances or the quality of the finished products is
destroyed due to other reasons, they shall be destroyed immediately, and the reasons thereof shall be found out and a record shall
be made; and

(3)

The finished products shall be piled up in accordance with the categories to prevent wrong and mixed loading.

Article 13

The package of the products shall not be broken and damaged and be attached by the definite and eye-catching signs and labels.

If the package is in need of being used again, it shall be cleaned, washed and sterilized.

Article 14

The label of products shall accord with the standards of the national feed labels and indicate the names of the animal sources and
the serial number of the Certificate of Quality of the Safety and Health of Feed Products from Animal Sources.

With the exception of milk and diary products, the feed products from animal sources shall be indicated with the words of this product
may not be fed to the ruminants on the label in addition.

Chapter IV Management of Operation, Import and Use

Article 15

Where a products operator purchases the feed products from animal sources, he shall check the label and quality certificate of the
products.

No feed product from animal sources, whose business label is not in accordance with the prescription of Article 14 of the present
Measures, may be dealt in.

Article 16

One should obtain the registration certificate for importing products in conformity with the prescription of the Administrative Measures
for the Registration of Imported Feed and Feed Additives for importing the feed products from animal sources.

No feed products from animal sources from the countries (regions) stricken with animals’ plague may be imported.No feed products from
animal sources, which are transited through the third country (region) from the countries and regions stricken with animals’ plague,
may be imported.

Article 17

In terms of the feed products from animal sources which have been given the registration certificate of products, the registration
certificate of products shall become invalid as of the prohibition day, once the Ministry of Agriculture announces their prohibition.
The enterprises that have obtained the certificate shall return the registration certificate of products to the Ministry of Agriculture,
and the Ministry of Agriculture shall cancel them and make a notice.

In terms of the feed products from animal sources whose import has been announced to be suspended by the Ministry of Agriculture,
the registration certificates of products thereof shall cease to be used within the suspension period.

Article 18

No feed product from animal sources may be used in the feed of the ruminants apart from milk and diary products.

Article 19

No imported feed product from animal sources without the registration certificate of products may be dealt in and used. No feed products
from animal sources without the Certificate of Quality of the Safety and Health of Feed Products from Animal Sources may be dealt
in and used.

Chapter V Supervision and Inspection

Article 20

The production enterprise shall fill in the record-keeping form of the conditions of production and operation and submit it to the
feed administrative department of the people’s government at the provincial level for the record-keeping purpose.

The record-keeping form shall be offered, free of charge, by the feed administrative department of the people’s government at the
provincial level, and the enterprises also can download it at the website of chinafeed (website: http//www.chinafeed.org.cn ).

The Ministry of Agriculture shall carry out supervisions over the record-keeping work aperiodically.

Article 21

The feed administrative department of the local people’s government at the county level or above shall carry out the on-spot inspection
to the production enterprise of feed products from animal sources aperiodically, but it may not disturb the normal business activities
of the enterprises, neither seek for or accept money or goods, and nor seek for other interests.

Article 22

During the periods of putting-on-record and carrying out the on-spot inspection, where the feed administrative department of the local
people’s government at the county level or above finds that the production conditions of the production enterprise of the feed products
from animal sources have experienced great changes, or that the production enterprise has serious hidden danger of safety and health
or safety problem of products’ quality, or has other circumstances contrary to the present Measures, it shall conduct the investigation
according to the law and in time make the decision on how to handle them.

Article 23

The feed administrative department of the people’s government at the provincial level shall take back and cancel the Certificate of
Quality of the Safety and Health of Feed Products from Animal Sources and make an announcement, in case the production enterprise
is under any of the following circumstances:

(1)

The fundamental conditions have undergone relatively great changes, and it hasn’t possessed the basic production and sanitary conditions
yet;

(2)

It has stopped production for more than two years;

(3)

It has gone bankrupt or has been merged;

(4)

It doesn’t notify the competent department when it changes the place of plant;

(5)

It buys, sells, transfers, leases or lends the Certificate of Quality of the Safety and Health of Feed Products from Animal Sources;
or

(6)

It hasn’t submitted the record-keeping materials for two consecutive years, and refuses to correct after being supervised and urged.

Chapter VI Penalty Provisions

Article 24

Where anyone obtains the Certificate of Quality of the Safety and Health of Feed Products from Animal Sources through such illicit
means as deceiving or giving the bribery, the feed administrative department of the people’s government at the provincial level shall
cancel the Certificate of Quality of the Safety and Health of Feed Products from Animal Sources and make a public notice, and it
shall not accept any application put forward by this applicant within three years.

Article 25

Where anyone buys, sells, transfers, leases or lends the Certificate of Quality of the Safety and Health of Feed Products from Animal
Sources, he/it shall be imposed upon a fine of within three times the illegal proceeds if there are illegal proceeds, with the highest
fine of not more than 30,000 yuan. In case there are no illegal proceeds, he/it shall be fined not more than 10,000 yuan.

Article 26

Where anyone manufactures the feed products from animal sources without obtaining, or by counterfeiting or forging the Certificate
of Quality of the Safety and Health of Feed Products from Animal Sources, he/it shall be imposed upon a fine within three times the
illegal proceeds if there are illegal proceeds, with the highest fine of not more than 30,000 yuan. In case there are no illegal
proceeds, he/it shall be fined not more than 10,000 yuan.

Article 27

Whoever violates the prescription of Article 10 , Article 11 , and Article 12 shall be warned and ordered to correct within a time
limit. Anyone who doesn’t correct within a time limit or commits the same illegal conducts again shall be fined 1,000 yuan up to
10,000 yuan.

Article 28

Whoever deals in and uses the feed products from animal sources without obtaining the Certificate of Quality of the Safety and Health
of Feed Products from Animal Sources shall be ordered to rectify. Where there are illegal proceeds, he/it shall be imposed upon a
fine of twice the illegal proceeds but with the highest fine of not more than 30,000 yuan. In case there are no illegal proceeds,
he/it shall be fined not more than 10,000 yuan.

Article 29

Other violations of the present Measures shall be punished according to the pertinent prescriptions of the Measures for the Administration
of Feed and Feed Additives.

Chapter VII Supplementary Provisions

Article 30

Any enterprise of feed products from animal sources established before the implementation of the present Measures shall obtain the
Certificate of Quality of the Safety and Health of Feed Products from Animal Sources within six months as of the date of the implementation
of the present Measures.

Article 31

The present Measures shall be implemented as of October 1st, 2004.

Attachment:Catalogue of the Feed Products from Animal Sources

meat meal (livestock and poultry), flesh bone dust (livestock and poultry)

fish flour, fish oil, fish ointment, prawn flour, squid liver flour, squid flour, cuttlefish ointment, cuttlefish flour, fish concentrated
flour, dried scallop concentrated flour

blood meal, plasma meal, blood cell meal, blood corpuscle meal, serum meal, fermented blood meal

dust of leftover bits and pieces of animals, feather dust, hydrolyzed feather dust, hydrolyzed hair protein dust, leather protein
dust, hoof dust, horn dust, chicken giblets dust, intestinal mucosa protein meal, gelatin

whey powder, milk powder, chocolate milk powder, egg powder

silkworm chrysalis, maggot, stewed worm egg

bone dust, bone ash, boneblack, bony calcium phosphate, prawn shell dust, egg shell dust, bone glue

animal oil residue, animal fat, feed mixed oil

Ministry of Agriculture
2004-08-02

MEASURES FOR THE ADMINISTRATION OF TENDERS AND INVITATIONS TO BID IN GOVERNMENT PROCUREMENT OF GOODS AND SERVICES

the Ministry of Finance

Order of the Ministry of Finance of the People’s Republic of China

No. 18

The “Measures for the Administration of Tenders and Invitations to Bid in Government Procurement of Goods and Services”, which have
been discussed and adopted at the ministerial affairs meeting, are hereby promulgated, and shall go into effect as of September 11,
2004.

Minister of the Ministry of Finance Jin Renqing

August 11, 2004

Measures for the Administration of Tenders and Invitations to Bid in Government Procurement of Goods and Services

Chapter I General Provisions

Article 1

In order to regulate the procurement activities of the parties involved in government procurement, intensify the supervision and administration
of tenders and invitations to bid in government procurement of goods and services, maintain public interests as well as the lawful
rights and interests of the parties involved in tenders and invitations to bid in government procurement, the present Measures are
hereby enacted in accordance with the “Government Procurement Law of the People’s Republic of China” (hereinafter referred to as
the Government Procurement Law) and other relevant laws

Article 2

These Measures shall apply to tenders and invitations to bid in government procurement of goods or services (hereinafter referred
to as “goods or services”) carried out by any purchaser or procurement agency (hereinafter uniformly referred to as “bid-invitation
procurement entity”).

The procurement agency mentioned in the preceding paragraph means an institution in charge of centralized procurement or any other
lawfully accredited procurement agency.

Article 3

Invitations to bid concerning goods or services may be classified into public invitations to bid and invitation-based tenders for
bid.

A public invitation for bid means that a bid-invitation procurement entity lawfully invites uncertain suppliers to bid by announcement.

An invitation-based tender for bid means that a bid-invitation procurement entity lawfully and randomly selects three or more suppliers
from the qualified ones, whom are invited by an invitation letter to bid.

Article 4

Goods or services must be procured by public invitation for bid if a procurement item reaches the amount limitation for public invitation
for bid. If, due to a particular circumstance, a method other than public invitation for bid needs to be adopted, the party concerned
shall, prior to the beginning of procurement, win approval from the finance department of the people’s government at the level of
a city with subordinate districts or at the level of an autonomous prefecture or above.

Article 5

A bid-invitation procurement entity may not break up the whole into parts in respect of the goods or services to be procured by public
invitation for bid, or avoid procurement under public invitation to bid by any other means.

Article 6

No entity or individual may impede or restrict suppliers from free participation in bidding activities concerning goods and services,
may not designate the brand of goods, the supplier of services or the procurement agency, or illegally interfere with tenders and
invitations to bid concerning goods and services by any other means.

Article 7

If, in a tender or invitation for bid concerning goods and services, any staff member of a procurement entity that invites bids, any
member of the bid evaluation committee or any other related person has an interest with the suppliers, he must withdraw. If a supplier
alleges that any of the aforementioned persons has an interest with any other supplier, it may apply for his withdrawal.

Article 8

The suppliers participating in the bids for supply of goods or services under government procurement (hereinafter referred to as “bidders”),
shall be domestic suppliers who supply domestic goods or services. If laws and administrative regulations prescribe that foreign
suppliers may participate in tenders and invitations to bid concerning goods and services, they may participate.

If a foreign supplier lawfully participates in the bid for the supply of goods and services, it shall abide by the provisions in these
Measures.

Article 9

The tenders and invitations to bid concerning goods and services shall be beneficial to achieving the targets of economic and social
development policies of the state, including protecting environment, supporting undeveloped regions and minorities regions, and promoting
the development of small-and medium-sized enterprises, and so on.

Article 10

The finance department of each people’s government at the county level or above shall lawfully perform its supervision and administration
duties over the tenders and invitations to bid concerning goods and services.

Chapter II Invitations to Bid

Article 11

A bid-invitation procurement entity shall organize and arrange the activities of tenders and invitations to bid concerning goods and
services in accordance with these Measures.

A purchaser may lawfully entrust a procurement agency to handle an invitation for bid concerning goods or services, or may discretionally
organize and arrange the invitation for bid concerning goods or services, provided that it must fulfill the conditions prescribed
in Article 12 of these Measures.

An institution of centralized procurement shall independently arrange an invitation for bid for the supply of goods or services in
accordance with the law. Other procurement agencies shall handle the matters in the invitation for bid concerning goods or services
upon entrustment of the purchaser.

Article 12

Where a purchaser meets the following conditions, it may organize an invitation for bid at its own discretion:

(1)

Having independent capacity to bear civil liabilities;

(2)

Having the capacities of compiling bid-invitation documents and organizing the offer, and having procurement and management staff
members in the areas of technology, economy, etc. who are suitable for the project scale and complexity of the procurement in the
invitation for bid;

(3)

The purchaser has participated in the government procurement training held by the finance department of the people’s government at
the provincial level or above.

Where a purchaser fails to fulfill the conditions prescribed in the preceding paragraph, it must entrust a procurement agency to invite
bids on its behalf.

Article 13

Where a purchaser entrusts a procurement agency to invite bids on its behalf, it shall conclude an agency agreement with the procurement
agency in which the entrusted affairs are specified and the rights and obligations of both parties are included.

Article 14

Where the procurement of goods and services is carried out in the form of public invitation for bid, the bid-invitation procurement
entity must promulgate a bid-invitation announcement through a medium designated by the public finance department for releasing government
procurement information.

Article 15

Where the procurement of goods and services is carried out in the form of invitation-based tender for bid, the bid-invitation procurement
entity shall promulgate an announcement on preliminary qualification examination through a medium designated by the finance department
of the people’s government at the provincial level or above for releasing government procurement information, and promulgate the
qualifications of the bidders. The period of the announcement shall be no less than 7 workdays.

The bidders shall, 3 working days prior to the expiration of the announcement period for pre-examination of qualifications, submit
the qualification certificates as required by the announcement. The bid-invitation procurement entity shall randomly select at least
three bidders from those who are qualified upon examination, and shall send them bid-invitation documents.

Article 16

Where the procurement of goods and services is carried out in the form of invitation for bid, the time period from the issuance of
bid-invitation documents to the bid submission deadline shall be no less than 20 days.

Article 17

An announcement on public invitation for bid shall mainly include the following:

(1)

name, address and contact method of the bid-invitation procurement entity;

(2)

names and number of the bid projects, or the nature of the bid projects;

(3)

qualification requirements for the bidders;

(4)

time, place and method of obtaining bid-invitation documents, as well as the price of the bid-invitation documents; and

(5)

deadline for bidding, time and place for opening of bid.

Article 18

A bid-invitation procurement entity shall compile the bid-invitation documents in light of the characteristics and requirements of
the bid projects. The bid-invitation documents shall include the following:

(1)

An invitation for bid;

(2)

Instructions to bidders (including sealing, signing and stamping requirements, etc.);

(3)

Certificates of qualification and creditworthiness that ought to be submitted by the bidders;

(4)

Requirements on quoting bidding prices and compiling bidding documents, and method of paying bid bond;

(5)

Technical specifications, requirements and number of bid projects, including annexes and drawings, etc.;

(6)

Main contract clauses and method of concluding contracts;

(7)

Time of delivery of goods or provision of services;

(8)

Bid evaluation method, bid evaluation standards and clauses of invalidating bids;

(9)

Deadline for bidding, time and place for opening of bid; and

(10)

Other particulars prescribed by the finance department at the provincial level or above.

The tenderee shall prescribe and indicate the substantive requirements and conditions in the bid-invitation documents.

Article 19

The bid-invitation procurement entity shall make paper bid-invitation documents, and may also, through a network medium designated
by the finance department, promulgate electronic bid-invitation documents which shall be consistent with the former. The electronic
bid-invitation documents shall have the same legal binding force as the paper ones.

Article 20

The bid-invitation procurement entity may require the bidders to submit alternative bid proposals as required by the bid-invitation
documents, provided that it shall state the fact in the bid-invitation documents, and clarify the corresponding evaluation standards
and treatment measures.

Article 21

All technical standards stated in the bid-invitation documents shall meet the compulsory national standards.

The bid-invitation documents may not require or indicate certain bidders or products, or contain tendentious contents or other contents
excluding potential bidders.

Article 22

A bid-invitation procurement entity may, as circumstances demand, ask relevant experts or suppliers for opinions regarding the bid-invitation
documents.

Article 23

The price of the bid-invitation documents shall be determined pursuant to the principles of covering the costs of printing such documents,
and may not aim at seeking profits, nor may the sum of money for procurement be regarded as the basis for determining the price of
the bid-invitation documents.

Article 24

A bid-invitation procurement entity may not terminate its invitation for bid without authorization after having promulgated the announcement
on the invitation for bid and sent the invitation letter or the bid-invitation documents to bidders.

Article 25

A bid-invitation procurement entity may, in light of the specific circumstance of the procurement project in the invitation for bid,
organize potential bidders to make on-site inspections, or convene a meeting for answering questions prior to the opening of bid,
but may not solely or separately organize any on-site inspection which is participated in by one bidder.

Article 26

Before the opening of bid, neither the bid-invitation procurement entity nor the relevant staff members may disclose to others the
names or number of the potential bidders who have obtained the bid-invitation documents, or other relevant information on tenders
and invitations to bid which might affect fair competition.

Article 27

Where a bid-invitation procurement entity makes necessary clarification or modification to the already sent bid-invitation documents,
it shall, at least 15 days prior to the submission deadline of bidding documents as required by the bid-invitation documents, promulgate
a modified announcement through a medium designated by the finance department to release government procurement information, and
notify in writing all recipients of the bid-invitation documents. Such clarified or modified contents shall be the integral parts
of the bid-invitation documents.

Article 28

A bid-invitation procurement entity may, in light of the specific circumstance of the procurement, extend the deadline for bidding
and the time for opening of bid, provided that it shall, at least three days prior to the submission deadline of the bidding documents
as required by the bid-invitation documents, notify the modified time in writing to all recipients of the bid-invitation documents,
and promulgate a modification announcement through a medium designated by the finance department to release government procurement
information.

Chapter III Tenders for Bid

Article 29

A bidder is a legal person, other organization or natural person who responds to the invitation for bid, meets the qualifications
as stated in the bid-invitation documents, and participates in the bidding competition.

Article 30

A bidder shall compile bidding documents according to the requirements in the bid-invitation documents. The bidding documents shall
substantively respond to the requirements and conditions proposed by the bid-invitation documents.

The bidding documents shall be composed of the commercial part, technical part, price part and other parts.

Article 31

A bidder shall, prior to the submission deadline of bidding documents as required in the bid-invitation documents, submit the sealed
bidding documents to the bidding place. The bid-invitation procurement entity shall sign to acknowledge the receipt of the bidding
documents and preserve them. No entity or individual may unseal the bidding documents prior to the opening of bid.

If the bidding documents are submitted after the submission deadline as required in the bid-invitation documents, they shall be invalid
bidding documents. The bid-invitation procurement entity shall refuse to receive them.

Article 32

A bidder may, prior to the deadline for bidding, make supplements or modification to or withdraw the submitted bidding documents,
and notify in writing the bid-invitation procurement entity. The supplemented and modified contents shall be signed and affixed with
a stamp by the bidder as required by the bid-invitation documents, and be regarded as an integral part of the bidding documents.

Article 33

Where a bidder plans to, in light of the practical situation of the procurement project stated in the bid-invitation documents, deliver
the non-principal or non-key tasks of the bid-winning project to others for completion after winning the bid, it shall state such
delivery in the bidding documents.

Article 34

Two or more suppliers may form a bidding consortium, and submit a bid in the identity of one bidder.

In the event of bidding in the form of consortium, each party to the consortium shall fulfill the conditions prescribed in Paragraph
1 of Article 22 of the Government Procurement Law. If the purchaser prescribes certain conditions on bidders on the basis of the
particular requirements of the procurement project, at least one party to the consortium shall meets the certain conditions prescribed
by the purchaser.

All parties to the consortium shall conclude a joint bidding agreement, clearly stipulating the tasks and duties of each party to
the consortium, and submit the joint bidding agreement along with the bidding documents to the bid-invitation procurement entity.
After all parties to the consortium have signed the joint bidding agreement, none of them may solely bid for the same project in
its own name, or form a new consortium to bid for the same project.

The bid-invitation procurement entity may not compel bidders to form a consortium for joint bidding, nor may it restrict competition
among bidders .

Article 35

The bidders may not collude with each other to submit bids and quote prices, nor may they impede the fair competition of other bidders,
or infringe upon the legitimate rights and interests of the bid-invitation procurement entity or those of other bidders.

No bidder may seek for winning of bid by offering briberies to the bid-invitation procurement entity or any member of the bid evaluation
committee, or by other improper means.

Article 36

The bid-invitation procurement entity shall clarify in the bid-invitation documents the sum of guaranty bond for bidding and the method
of payment. The sum of bid bond as stipulated by the bid-invitation procurement entity may not exceed 1% of the budgetary estimate
of the procurement project.

When submitting a bid, a bidder shall pay the bid bond pursuant to the bid-invitation documents. The bid bond may be paid in the form
of cash, check, bank drafts, bank guarantee, etc. If a bidder fails to pay the bid bond pursuant to the requirements in the bid-invitation
documents, the bid-invitation procurement entity shall refuse to receive such bidder’s bidding documents.

Where a consortium submits a bid, the bid bond may be paid either by one party to the consortium or jointly by all the parties. If
the bid bond is paid in the name of one party, it shall be binding upon all parties to the consortium.

Article 37

The bid-invitation procurement entity shall, within 5 working days after the notification of award, refund the bid bond paid by the
suppliers who do not win the bid, and within 5 working days after the conclusion of the procurement contract, refund the bid bond
paid by the bid-winning supplier. If the bid-invitation procurement entity fails to refund the bid bond within the time limit, it
shall, in addition to refunding the principal of the bid bond, pay a fund possession fee at the rate after increasing 20% of the
loan interest rate of commercial banks of the corresponding period.

Chapter IV Opening of Bid, Bid Evaluation and Determination of Bid

Article 38

An opening of bid shall be done publicly at the submission deadline of the bidding documents as determined in the bid-invitation documents;
the place for opening of bid shall be the place pre-determined in the bid-invitation documents.

The bid-invitation procurement entity shall, prior to the opening of bid, notify the finance department and other relevant departments
of the people’s government at the same level. The finance department and other relevant departments may supervise the opening of
bid on the spot according to circumstances.

Article 39

The opening of bid shall be presided over by the bid-invitation procurement entity, and shall be participated in by the purchaser,
the bidders, and representatives from relevant sectors.

Article 40

When a bid is opened, the bidders or their representatives shall inspect whether the bidding documents are sealed, the public notarization
institution entrusted by the tenderee may also inspect and notarize such fact. After the bidding documents have been confirmed as
inerrable, the tenderee’s staff member shall unseal the bidding documents in public, declare the names of the bidders, the bidding
prices, price markdowns, the alternative bidding proposals as permitted in the bid-invitation documents, and other main contents
of the bidding documents.

Such undeclared substantive contents as the bidding prices, price discounts, and alternative bidding proposals as permitted in the
bid-invitation documents, etc. shall not be acknowledged at the time of bid evaluation.

Article 41

If, when a bid is opened, the contents of the schedule on opening of the bid (price quotation schedule) in the bidding documents are
inconsistent with those of the detailed list in the bidding documents, the former (i.e., the price quotation schedule) shall prevail.

If the amount in words and the amount in figures in the bidding documents are inconsistent with each other, the amount in words shall
prevail. If the amount of total price is inconsistent with the amount calculated from unit prices, the amount calculated from unit
prices shall prevail. If the decimal point of the amount of unit price is obviously in a wrong digit position, the total price shall
prevail, and the unit price shall be modified simultaneously. In the event of dissents concerning interpreting the bidding documents
in different languages, the Chinese version shall prevail.

Article 42

The bid opening process shall be recorded by a special person appointed by the bid-invitation procurement entity, and be kept in archives
for future examination.

Article 43

Where there are less than three suppliers participating in the bidding till the end of the deadline for bidding, the bid-invitation
procurement entity shall, unless the procurement task is cancelled, report to the finance department of the people’s government at
the level of a city divided into districts or at the level of an autonomous prefecture or above, and the said finance department
shall handle the matter pursuant to the following principles:

(1)

If the bid-invitation documents contain no unreasonable clauses, and the time and procedures for announcing the invitation for bid
conform to the provisions, it shall give consent to making the procurement in a way of competitive negotiations, price inquiries
or single source;

(2)

If the bid-invitation documents contain any unreasonable clause, or the time and procedures for announcing the invitation for bid
do not conform to the provisions, it shall invalidate the bid, and order the bid-invitation procurement entity to make a new invitation
for bid in accordance with the law.

If, in the course of the bid evaluation, there are less than three suppliers who fulfill the professional conditions, or less than
three suppliers who make substantive response to the bid-invitation documents, the matter may be handled with reference to the preceding
paragraph.

Article 44

The bid evaluation shall be organized by the bid-invitation procurement entity, while the bid evaluation committee lawfully established
by the bid-invitation procurement entity shall be responsible for the specific bid evaluation affairs, and independently perform
the following duties:

(1)

Examining whether the bidding documents meet the requirements in the bid-invitation documents, and making an appraisal accordingly;

(2)

Requiring the bidding suppliers to explain or clarify the matters pertinent to the bidding documents;

(3)

Recommending the name list of the candidate suppliers for winning the bid, or accepting the entrustment of the purchaser to directly
determine the bid-winning supplier in a method determined in advance; and

(4)

Reporting illegal acts of interfering with the bid evaluation to the bid-invitation procurement entity or to the relevant departments.

Article 45

The bid evaluation committee shall be composed of the representatives of the purchaser and the relevant experts in technical and economic
fields, etc., and the members shall be an odd number of 5 persons or more. Of which, the experts in technical and economic fields,
etc. shall be no less than two thirds of the total number of the members. For any technically complicated project whose sum of money
for procurement is no less than 3 million Yuan, the experts in technical and economic fields in the bid evaluation committee shall
be an odd number of 5 persons or more.

The experts from whom the bid-invitation procurement entity has asked for opinions regarding the bid-invitation documents may no longer
act as bid evaluation experts to participate in the bid evaluation. The purchaser may not participate in the bid evaluation of its
own procurement project in the identity of an expert. The staff member of a procurement agency may not participate in the bid evaluation
of a government procurement item represented by this agency.

The name list of the members of the bid evaluation committee shall be determined prior to the opening of bid in principle, and be
kept confidential before the result of invitation for bid is determined.

Article 46

The bid evaluation experts shall be familiar with the relevant policies and regulations on government procurement, tenders and invitations
to bid, and acquainted with market conditions, have good professional ethics, obey the disciplines on invitation for bid, have worked
for no less than eight years in the related fields, and have senior professional post_titles or be at the equal professional level.

Article 47

The finance department of the people’s government at each level shall manage the experts in a dynamic way.

Article 48

The bid-invitation procurement entity shall randomly select bid evaluation experts from the database of government procurement evaluation
experts established by the finance department at the same level or the next higher level.

If it is difficult for the bid-invitation procurement entity to randomly determine suitable bid evaluation experts for a procurement
project that is technically complicated and extremely professional, it may, upon consent of the finance department of the people’s
government at the level of a city with subordinate districts or autonomous prefecture or above, determine the bid evaluation experts
selectively.

Article 49

The members of a bid evaluation committee shall perform the following obligations:

(1)

Observing disciplines and laws, performing duties objectively, impartially and incorruptibly;

(2)

Evaluating the bids according to the bid evaluation methods and standards prescribed in the bid-invitation documents, and assuming
individual responsibility for their respective evaluation opinions;

(3)

Keeping secret the bid evaluation process and result and the suppliers’ business secrets;

(4)

Participating in drawing up the bid evaluation report;

(5)

Cooperating with the finance department in dealing with the complaints; and

(6)

Cooperating with the bid-invitation procurement entity in answering the queries raised by the bidding suppliers.

Article 50

There are three bid evaluation methods for procurement of goods or services in an invitation for bid, namely, the lowest price method,
comprehensive scoring method and price quality method.

Article 51

The lowest price method refers to the bid evaluation method in which the determination of candidate suppliers for winning the bid
are mainly based on prices, that is, on the premise that all substantive requirements in the bid-invitation documents have been met,
the lowest prices are determined according to the uniform price factors, and the bidders who quote the lowest prices shall be regarded
as candidate suppliers for winning the bid or the bid-winning supplier.

The lowest price method shall apply to projects of normatively customized commodities and general services.

Article 52

The comprehensive scoring method refers to the bid evaluation method in which the bidders who get the highest total scores in the
bid evaluation are regarded as the candidate suppliers for winning the bid or the bid-winning supplier after the bids have been comprehensively
evaluated according to all the factors stated in the bid-invitation documents, on the premise that the substantive requirements in
the bid-invitation documents are met to the fullest extent.

The main factors of comprehensive scoring include: price, technical and financial status, credit standing, performance, services,
the extent of response to the bid-invitation documents, and the corresponding proportion or weight, etc. All the said factors shall
be stated in the bid-invitation documents in advance.

At the time of bid evaluation, each member of the bid evaluation committee shall independently evaluate the bidding documents of each
effective bidder and score for them, and then add up the scores of each bidder concerning all scoring factors.

Where comprehensive scoring method is adopted, the proportion (weight) of the price score of the involved goods to the total score
shall be 30% to 60%, while the proportion (weight) of the price score of the involved services to the total score shall be 10% to
30%. The price of the service to which the unified price is applied, however, shall not be listed as the scoring factor. In case
adjustment is needed under a special situation, it shall be approved by the finance department of the people’s government at the
same level.

Total score in bid evaluation = F11+F22++Fnn

F1, F2Fn are separately the total scores concerning all scoring factors;

A1, A2An are separately the weights of all scoring factors (A1 + A2 + +An = 1).

Article 53

The price quality method means the bid evaluation method in which the bidding documents are evaluated as required, then the total
score of each effective bidder concerning all other scoring factors except the price factor (including technical and financial status,
credit standing, performance, services, the extent of response to the bid-invitation documents, etc.) is calculated and divided by
the bidding price quoted by the bidder, and the bidder with highest quotient (total score in bid evaluation) is regarded as a candidate
supplier for winning the bid or the bid-winning supplier.

Total score in bid evaluation = B/N

B shall be the comprehensive score of the bidders. B = F11 + F22 ++ Fn n, of which: F1, F2, Fn are separately the
total scores concerning all scoring factors except the price factor; A1, A2, An are separately the weights of all scoring factors
except the price factor (A1+A2++An = 1).

N is the bidding price quoted by the bidder.

Article 54

The bid evaluation shall conform to the following working procedures:

(1)

Preliminary examinations of bidding documents. The preliminary examinations include qualification examination and conformity examination.

Qualification examination. To, in accordance with the laws, regulations and the stipulations in the bid-invitation documents, examine
the qualification certificates, bid bond, etc. in the bidding documents, so as to determine whether the bidding suppliers are qualified
for the bidding.

Conformity examination. To, according to the prescriptions in the bid-invitation documents, examine the validity and integrity of
the bidding documents, and the extent of response to the bid-invitation documents, so as to determine whether to respond to the substantive
requirements in the bid-invitation documents.

(2)

Clarification of relevant issues. As for the contents in the bidding documents, if their meaning is unclear, issues of the same kind
are expressed inconsistently with each other, or there is any obvious literal or calculation error, the bid evaluation committee
may require in written form (which shall

DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON APPROVING THE CONVENTION FOR THE SAFEGUARDING OF INTANGIBLE CULTURAL HERITAGE

Standing Committee of the National People’s Congress

Decision of the Standing Committee of the National People’s Congress on Approving the Convention for the Safeguarding of Intangible
Cultural Heritage

Adopted on August 28th, 2004

The 11th Session of the Standing Committee of the Tenth National People’s Congress decides to ratify the Convention for the Safeguarding
of Intangible Cultural Heritage, which was adopted at the 32nd meeting of the United Nations Educational, Scientific and Cultural
Organization on November 3rd, 2003; and states simultaneously that the Convention for the Safeguarding of Intangible Cultural Heritage
is not applicable to Hong Kong Special Administrative Region of the People’s Republic of China temporarily before additional notice
is made by the Government of the People’s Republic of China.

Standing Committee of the National People’s Congress
2004-08-28

THE DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ABOUT AMENDING THE NEGOTIABLE INSTRUMENTS LAW OF THE PEOPLE’S REPUBLIC OF CHINA

Standing Committee of the National People’s Congress

Order of the President of the People’s Republic of China

No. 22

The Decision of the Standing Committee of the National People’s Congress about Amending the Negotiable Instruments Law of the People’s
Republic of China was adopted at the 11th session of the Standing Committee of the 10th National People’s Congress of the People’s
Republic of China on August 28th, 2004. It is hereby promulgated and shall be implemented as of the date of promulgation.

Hu Jingtao, President of the People’s Republic of China

August 28th, 2004

The Decision of the Standing Committee of the National People’s Congress about Amending the Negotiable Instruments Law of the People’s
Republic of China

The 11th session of the Standing Committee of the 10th National People’s Congress of the People’s Republic of China decides to amend
the Negotiable Instruments Law of the People’s Republic of China as follows:

Article 75 shall be deleted.

This Decision shall be implemented as of the date of promulgation.

The Negotiable Instruments Law of the People’s Republic of China shall be re-promulgated after it has been amended in accordance with
this Decision.

Standing Committee of the National People’s Congress
2004-08-28

1...222324...29 Page 23 of 29

Brazilian Laws

CONSTITUTIONAL AMENDMENTS part 4 – 1988 Constitution

CONSTITUTIONAL AMENDMENTS part 3 – 1988 Constitution

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON PRINTING AND DISTRIBUTING THE FORM FOR THE DECLARATION OF INCOME TAX OF THE FOREIGN INVESTMENT ENTERPRISES AND FOREIGN ENTERPRISES

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON CARRYING OUT THE WORK OF DETERMINATION OF ENTERPRISES WHOSE SCOPE OF VAT DEDUCTION IS TO BE ENLARGED

CIRCULAR OF STATE ADMINISTRATION OF FOREIGN EXCHANGE ON ISSUES CONCERNING IMPROVING ANNUAL INSPECTION OF FOREIGN EXCHANGE OF FOREIGN-FUNDED ENTERPRISES

URGENT CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION CONCERNING TEMPORARILY SUSPENDING TAX REBATE FOR UREA EXPORT

CIRCULAR OF THE MINISTRY OF COMMERCE, NATIONAL DEVELOPMENT AND REFORM COMMISSION, GENERAL ADMINISTRATION OF CUSTOMS AND STATE ADMINISTRATION OF FOREIGN EXCHANGE CONCERNING THE PILOT WORK OF FORMAL IMPORT AFTER FORMAL EXPORT OF REFINED OIL IN THE FORM OF PROCESSING TRADE

THE MEASURES FOR THE ADMINISTRATION OF PERMIT FOR OPERATION OF DANGEROUS WASTES

MEASURES FOR THE ADMINISTRATION OF THE SAFETY AND HEALTH OF THE FEED PRODUCTS FROM ANIMAL SOURCES

MEASURES FOR THE ADMINISTRATION OF TENDERS AND INVITATIONS TO BID IN GOVERNMENT PROCUREMENT OF GOODS AND SERVICES

DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON APPROVING THE CONVENTION FOR THE SAFEGUARDING OF INTANGIBLE CULTURAL HERITAGE

THE DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ABOUT AMENDING THE NEGOTIABLE INSTRUMENTS LAW OF THE PEOPLE’S REPUBLIC OF CHINA

CONSTITUTION ACT, 1982 – page 22

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

CONSTITUTION ACT, 1982 – page 17

CONSTITUTION ACT, 1982 – page 16

CONSTITUTION ACT, 1982 – page 12

CONSTITUTION ACT, 1982 – page 11

CONSTITUTION ACT, 1982 – page 10

CONSTITUTION ACT, 1982 – page 9

CONSTITUTION ACT, 1982 – page 8

CONSTITUTION ACT, 1982 – page 7