NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS OF THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF TRINIDAD AND TOBAGO ON THE AVOIDANCE OF DOUBLE TAXATION

State Administration of Taxation

Notice of the State Administration of Taxation on the Effectiveness of the Agreement between the Government of the People’s Republic
of China and the Government of the Republic of Trinidad and Tobago on the Avoidance of Double Taxation

Guo Shui Han [2003] No. 1103

The bureaus of state taxes and those of local taxes of all provinces, autonomous regions, municipalities directly under the Central
Government and cities specifically designated in the state plan, and Yangzhou Taxation Institute:

The Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income between the
Government of the People’s Republic of China and the Government of the Republic of Trinidad and Tobago was concluded in the Port
of Spain on September 18, 2003. The Agreement shall be effective after both contracting states have completed their respective legal
procedures. The text of the Agreement is hereby printed and distributed to you, please make good preparations prior to the implementation
of the Agreement.

Annex: Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Between
the Government of the People’s Republic of China

State Administration of Taxation

September 28, 2004 Annex:Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Between the Government
of the People’s Republic of China and the Government of the Republic of Trinidad and Tobago

In order to encourage international trade and investments, the Government of the People’s Republic of China and the Government of
the Republic of Trinidad and Tobago, desiring to conclude an agreement on the avoidance of double taxation and the prevention of
fiscal evasion with respect to taxes on income, have agreed to the following:

Article 1

Persons Covered

This Agreement shall apply to the persons who are residents of one or both of the contracting states.

Article 2

Taxes Covered

The current tax categories to which this Agreement shall apply are:

(a)

in the case of Trinidad and Tobago:

(1)the income tax;

(2)the corporate tax;

(3)the petroleum profit tax;

(4)the additional petroleum tax; and

(5)the unemployment tax.

(hereinafter referred to as “Trinidad and Tobago taxes”)

(b)

in the case of China:

(1)the individual income tax; and

(2)the foreign-funded enterprises and foreign enterprise income tax.

(hereinafter referred to as “Chinese taxes”)

This Agreement shall also apply to the identical or substantially similar taxes that are levied after the date of signature of this
Agreement as an addition or replacement to the current tax categories. The competent authorities of both contracting states shall
notify each other of any substantial changes made in their respective taxation laws within a reasonable time limit after such changes
are made.

Article 3

General Definitions

For the purpose of present Agreement, unless the context otherwise requires:

(a)

the term “Trinidad and Tobago” refers to the islands of Trinidad and Tobago, consisting of all the islands of the Republic of Trinidad
and Tobago, the inland water, territorial sea, the airspace above, the continental shelf and the exclusive economic zone beyond its
territorial sea within which the Republic of Trinidad and Tobago exercises its sovereign rights or jurisdiction in accordance with
the international law and its domestic legislation;

(b)

the term “China” means the People’s Republic of China. When used in a geographical sense, means all the territory of the People’s
Republic of China, in which the Chinese laws relating to taxation apply, including its territorial sea, and any area beyond its territorial
sea, within which the People’s Republic of China has sovereign rights of exploration for and exploitation of resources of the sea-bed
and its sub-soil and superjacent water resources in accordance with the international law;

(c)

the terms “a contracting state” and “the other contracting state” refers to Trinidad and Tobago or China, as the context requires;

(d)

the term “tax” refers to “Trinidad and Tobago taxes” or “Chinese taxes” as the context requires;

(e)

the term “person” refers to an individual, a company or any other body;

(f)

the term “company” refers to any legal person entity or any entity which is treated as a legal person entity for taxation purposes;

(g)

the terms “enterprise of a contracting state” and “enterprise of the other contracting state” refer to, respectively, an enterprise
operated by a resident of a contracting state and an enterprise operated by a resident of the other contracting state;

(h)

the term “international traffic” refers to any transport by a ship or aircraft operated by an enterprise of a contracting state, excluding
that by ship or aircraft which is operated solely between places in the other contracting state;

(i)

the term “competent authority” refers

(1)in the case of Trinidad and Tobago, to the minister of responsible for the public finance or his authorized representatives; while

(2)in the case of China, to the State Administration of Taxation or its authorized representatives.

(j)

the term “national” refers to:

(1)any individual possessing the nationality of a contracting state;

(2)any legal person, partnership or association deriving its status as such from the laws of a contracting state;

As regards the application of the agreement by a contracting state, any term not defined herein shall, unless the context otherwise
requires, have the meaning in which it has under the law of that contracting state concerning the taxes to which the agreement applies.

Article 4

Residents

For the purposes of this Agreement, the term “resident of a contracting state” means any person who, under the law of that state,
is obligatory to pay tax therein by reason of his domicile, residence, place of management, place of head office or any other criterion
of a similar nature. But the term doesn’t include the persons who are obligatory to pay tax only because of the income sourced from
this state, or the property located in this state.

Where by reason of the provisions of Paragraph 1 an individual is a resident of both contracting states, then his status shall be
determined as follows:

(a)

he shall be deemed as a resident of the contracting state in which he has a permanent domicile available to him; if he has a permanent
domicile available to him in each of the contracting states, he shall be deemed as a resident of the contracting state with which
his personal and economic relations are closer (center of vital interests);

(b)

if the state in which his center of vital interests lies cannot be determined, or if he has not a permanent home available to him
in either contracting state, he shall be deemed as a resident of the state in which he has a habitual abode;

(c)

if he has a habitual abode in each of the contracting states or in neither of them, he shall be deemed as a resident of the contracting
state of which he is a national;

(d)

if he is a national of both or neither of the contracting states, the competent authorities of the contracting states shall settle
the issue by mutual agreement.

Where, by reason of the provisions of Paragraph 1 of the present Article, a person other than an individual is a resident of both
contracting states, it shall be deemed to be a resident of the state in which the place of effective management of its business is
located. However, where such a person has the place of effective management of its business in one of the contracting state and the
place of head office of its business in the other contracting state, then the competent authorities of the contracting state shall
determine by mutual agreement the state of which the company shall be deemed to be a resident for the purpose of this Agreement.

Article 5

Permanent Establishment

For the purposes of this Agreement, the term “permanent establishment” refers to a fixed place of business through which the business
of an enterprise is wholly or partly carried on.

The term “permanent establishment”, in particular, includes:

(a)

a place of management;

(b)

a branch organization;

(c)

a representative office;

(d)

a factory;

(e)

a workshop, and

(f)

a mine, an petroleum or gas well, a quarry or any other place of extraction of natural resources.

The term “permanent establishment”, likewise, encompasses:

(a)

a building site, a construction, assembly or installation project, or the supervisory activities in connection therewith, but only
where such site, project or activities continue for a period of not less than 6 months;

(b)

the provision of services, including consultancy services, by an enterprise of a contracting state through employees or other engaged
personnel for the aforementioned purpose, provided that the period for such activities is continually or aggregately more than 6
months within any 12-month period.

(c)

an installation, drilling rig or ship used for the exploration of natural resources, but only if so used continuously for a period
of more than 3 months.

Notwithstanding the aforesaid provisions of this article, the term “permanent establishment” shall not include:

(a)

the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;

(b)

the inventory of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;

(c)

the inventory of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;

(d)

the fixed business place established solely for the purpose of purchasing goods or merchandise or of collecting information for the
enterprise; and

(e)

the fixed business place established solely for the purpose of carrying out, for the enterprise, any other activity of a preparatory
or auxiliary nature;

(f)

the fixed business place established solely for the purpose of combining the activities listed in Items (a)through (e)of the present
Paragraph if such combination can attribute all the activities of the fixed business place with a preparatory or auxiliary nature.

Notwithstanding the provisions of Paragraphs 1 and 2, where a person (other than an agent of one with independent status to whom the
provisions of Paragraph 6 apply)is acting in a contracting state on behalf of an enterprise of the other contracting state, has and
habitually exercises an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a
permanent establishment in the first-mentioned contracting state in respect of any activities which that person undertakes for the
enterprise, unless the activities of such person are limited to those mentioned in Paragraph 4 which, if exercised through a fixed
place of business, would not make this fixed place of business a permanent establishment.

An enterprise of a contracting state shall not be deemed to have a permanent establishment in the other contracting state merely because
it operates its business in that other state through a broker, general commission agent or any other agent with independent status
in the ordinary course of their business. However, if such agent acts wholly or nearly wholly on behalf of that enterprise, he shall
not be deemed as an agent with independent status as referred to in this Paragraph.

The fact that a company which is a resident of a contracting state controls or is controlled by a company which is a resident of the
other contracting state, or which operates business in that other contracting state (whether through a permanent establishment or
not), shall not itself constitute either company a permanent establishment of the other.

Article 6

Income from Immovable Property

Income derived by a resident of a contracting state from immovable property (including income from agriculture or forestry)situated
in the other contracting state may be taxed in that other contracting state.

The term “immovable property” shall have the meaning it has under the law of the contracting state in which the property in question
is situated. The term shall, in any case, include the property accessory to the immovable property, livestock and equipment used
in agriculture and forestry. The rights to which the provisions of general law respecting landed property apply, the usufruct of
immovable property and the rights to variable or fixed payments as consideration for the working of, or the right to work, the mineral
deposits, sources and other natural resources, the ships and aircrafts shall not be regarded as immovable property.

The provisions of Paragraph 1 shall apply to the income derived from the direct use, lease, or use in any other form of immovable
property.

The provisions of Paragraphs 1 and 3 shall apply to the income from immovable property of an enterprise and to the income from immovable
property used for the performance of independent personal services.

Article 7

Business Profits

The profits of an enterprise of a contracting state shall be taxable only in that state unless the enterprise carries on business
in the other contracting state through a permanent establishment situated therein. If the enterprise carries on business in the other
contracting state through a permanent establishment situated therein, the profits of the enterprise may be taxed in the other state,
but only those attributable to that permanent establishment.

In addition to applying the provisions of Paragraph 3, where an enterprise of a contracting state carries on business in the other
contracting state through a permanent establishment situated therein, the permanent establishment shall be regarded as the independent
affiliated enterprise engaging in the same or similar activities under the same or similar conditions. It shall be treated differently
and separately as an independent establishment from the enterprise. The profits of this permanent establishment that may be obtained
shall belong to the permanent establishment itself in each contracting state.

When determining the profits of a permanent establishment, deductions of expenses occurred in the business of the permanent establishment
may be allowed. The expenses include the executive and general administrative expenses, no matter whether they incurred in the state
in which the permanent establishment is situated or elsewhere.

Insofar as it has been customary in a contracting state to determine the profits to be attributed to a permanent establishment on
the basis of a distribution of the total profits of the enterprise to its various parts, the provisions in Paragraph 2 shall not
preclude that contracting state from determining the profits to be taxed by this method of profit distribution. However, the result
of adopting the method of profit distribution shall be in line with the principles provided in the present Article.

No profits may be attributed to a permanent establishment by reason of mere purchase by that permanent establishment of goods or merchandise
for the enterprise.

For the purposes of the aforesaid Paragraphs, the profits belonging to the permanent establishment shall be determined by the same
method year by year unless there is good and sufficient reason to change.

If the profits include the income items that are dealt with separately in other Articles of this Agreement, the provisions of those
Articles shall not be affected by the provisions of the present Article.

Article 8

Shipping and Air Transport

The profits from the operations of ships or aircrafts in international transport by an enterprise of a contracting state shall be
taxable only in that contracting state.

The provisions of Paragraph 1 shall also apply to the profits from operations under partnership, joint operations or participation
in an international operating agency.

Article 9

Associated Enterprises

Where

(a)

an enterprise of a contracting state participates directly or indirectly participates in the management, control or capital of an
enterprise of the other contracting state, or

(b)

a same person participates directly or indirectly in the management, control or capital of an enterprise of a contracting state and
an enterprise of the other contracting state,

and in either of the above cases, the commercial and financial relations between the two enterprises are different from those between
two independent enterprises, so the profits which would, but for those conditions, have obtained by one of the enterprises, may be
included in the profits of that enterprise and taxed accordingly.

Where a contracting state includes in the profits of an enterprise of that contracting state (and taxes accordingly)the profits on
which an enterprise of the other contracting state has paid taxes in that other contracting state and the profits so included are
profits which should have been obtained by an enterprise within the contracting state, then that other contracting state shall make
appropriate adjustment to the amount of the tax charged therein on those profits, where that other contracting state considers such
adjustment justifiable. In determining such adjustment, the other provisions of this Agreement shall be taken into consideration,
and the competent authorities of the contracting states shall consult each other, if necessary.

Article 10

Dividends

Dividends paid by a company that is a resident of a contracting state to a resident of the other contracting state may be taxed in
that other state.

However, such dividends may also be taxed in the contracting state of which the company paying the dividends is a resident and according
to the laws of that state, but if the recipient is the beneficial owner of the dividends, the tax so levied

(a)

shall not exceed 5 percent of the total amount of the dividends if the beneficial owner is a company that holds at least 25 percent
of the capital of the company paying the dividends; or

(b)

shall not exceed 10 percent of the total amount of the dividends in other circumstances.

The present Paragraph shall not affect the profit tax imposed on the company’s profits before paying the dividends.

The term “dividends” as used in the present Article refers to the income from the shares or other rights of participating in the profits
not of credit relationship, as well as the income from other corporate rights that are subject to the same taxation treatment as
the income from the shares by the laws of the state of which the company making the distribution is a resident.

The provisions of Paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a contracting state,
carries on business in the other contracting state of which the company paying the dividends is a resident, through a permanent establishment
situated therein, or provides in that other state the independent personal services from a fixed base situated therein, and the shares
for which the dividends are paid are effectively connected with such permanent establishment or fixed base. In such cases, the application
of the provisions of Article 7 or Article 14 shall depend on the concrete circumstances.

Where a company that is a resident of a contracting state derives profits or income from the other contracting state, that other contracting
state may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that
other contracting state or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent
establishment or a fixed base situated in that other contracting state, nor subject the company’s undistributed profits to a tax
on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits
or income arising in such other state.

Notwithstanding the other provisions of this Agreement, where an enterprise that is a resident of a contracting state has a permanent
establishment in the other contracting state and derives profits or income from this permanent establishment, the part of profits
or income repatriated or deemed as repatriated to the enterprise that is resident of the first-mentioned contracting state shall
be taxed according to the laws of the other contracting state, but the tax rate shall not exceed 5%.

Article 11

Interest

The interest arising in a contracting state and paid to a resident of the other contracting state may be taxed in that other contracting
state.

However, such interest may also be taxed in the contracting state in which it arises according to the laws of that contracting state,
but if the recipient is the beneficial owner of the interest, the tax so collected shall not exceed 10 percent of the total amount
of the interest.

Notwithstanding the provisions of Paragraph 2 of the present Article, the interest arising in a contracting state and derived by the
government of the other contracting state shall be exempted from taxation in the first-mentioned contracting state. The term “government”,

(a)

in the case of the Republic of Trinidad and Tobago, means

(1)the Central Bank of the Trinidad and Tobago;

(2)the Agricultural Development Bank;

(3)Export Insurance Company;

(4)the State Housing Authority;

(5)the State Insurance Regulatory Commission;

(6)the Housing Mortgage Bank;

(7)the Deposit Insurance Company;

(8)the Small Enterprise Development Company;

(9)the Development Financing Co. Ltd.;

(10)the Trinidad and Tobago Mortgage Financing Company; or

(11)any other similar institutions wholly owned by the government of Trinidad and Tobago upon the mutual agreement between the competent
authorities of the contracting states at any time.

(b)

while in the case of China, means the government of China, which shall include:

(1)the People’s Bank of China;

(2)the State Development Bank;

(3)the Import & Export Bank of China;

(4)the Agricultural Development Bank of China; or

(5)any other similar institution wholly owned by the government of China upon the mutual agreement between the competent authorities
of the contracting states at any time.

The term “interest” as used in the present Article refers to the income from various creditor’s rights, whether or not secured by
mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, the income from public debts
and the income from bonds or debentures, including the premiums and prizes attached to such securities, bonds or debentures. The
penalty charges for late payment shall not be regarded as interest provided in the present Article.

The provisions of Paragraphs 1, 2 and 3 shall not apply, if the beneficial owner of the interest, being a resident of a contracting
state, carries on business in the other contracting state in which the interest arises through a permanent establishment situated
therein, or provides in that other contracting state independent personal services from a fixed base situated therein, and the creditor’s
right in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such
cases, the provisions of Article 7 or Article 14 shall apply in accordance with the circumstances.

The interest shall be deemed to arise in a contracting state when the payer is the government, a local authority or a resident of
that contracting state. Where, however, the person paying the interest, whether he is a resident of a contracting state or not, has
in a contracting state a permanent establishment or a fixed base, and the debts on which the interest is paid are connected with
the permanent establishment or a fixed base, and such interest is borne by such permanent establishment or fixed base, then such
interest shall be deemed to arise in the state in which the permanent establishment or fixed base is situated.

Where, due to any special relationship between the payer and the beneficial owner or between both of them and some other persons,
the amount of the interest, regarding the credit for which it is paid, exceeds the amount which have been agreed upon by the payer
and the beneficial owner in the absence of such relationship, the provisions of this article shall apply only to the last-mentioned
amount. In such case, the excess part of the payments shall remain taxable according to the laws of each contracting state, but the
other provisions of this Agreement shall be taken into consideration.

Article 12

Royalties

Royalties arising in a contracting state and paid to a resident of the other contracting state may be taxed in that other contracting
state.

However, such royalties may also be taxed in the contracting state in which they arise according to the laws of that state, but if
the recipient is the beneficial owner of the royalties, the tax so collected shall not exceed 10 percent of the total amount of the
royalties.

The term “royalties” as used in the present Article refers to the payments of any kind received as a consideration for the use of,
or the right to use, any copyright of literary, artistic or scientific work including cinematographic films, or films or tapes for
radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or for the use of, or
the right to use, any industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific
experience.

The provisions of Paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a contracting state,
carries on business in the other contracting state in which the royalties arise through a permanent establishment situated therein,
or provides in that other state independent personal services from a fixed base situated therein, and the right or property in respect
of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such cases, the provisions
of Article 7 or Article 14 shall, as the case may be, apply.

The royalties shall be deemed to arise in a contracting state when the payer is the government, a local authority or a resident of
that contracting state. Where, however, the person paying the royalties, whether he is a resident of a contracting state or not,
has in a contracting state a permanent establishment or a fixed base in connection with the liability to pay the royalties, and such
royalties are borne by the permanent establishment or fixed base, then such royalties shall be deemed to arise in the contracting
state in which the permanent establishment or fixed base is situated.

Where, due to any special relationship between the payer and the beneficial owner or between both of them and some other person, the
amount of the royalties, regarding the use, right or information for which they are paid, exceeds the amount which would have been
agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this article shall apply
only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the law of each
contracting state, but the other provisions of this Agreement shall be taken into consideration.

Article 13

Property Gains

Gains derived by a resident of a contracting state from the alienation of immovable property referred to in Article 6 and situated
in the other contracting state may be taxed in that other contracting state.

Gains from the alienation of movable property forming the part of the business property of a permanent establishment which an enterprise
of a contracting state has in the other contracting state or of movable property pertaining to a fixed base available to a resident
of a contracting state in the other contracting state for the purpose of providing independent personal services, including the gains
from the alienation of such a permanent establishment (alone or with the whole enterprise)or of such fixed base, may be taxed in
that other state.

Gains of an enterprise of a contracting state from the alienation of ships or aircraft operated in international transport or movable
property pertaining to the operation of such ships or aircrafts shall be taxable only in that contracting state.

Gains from the alienation of any property other than those as mentioned in Paragraphs 1 through 3 shall be taxable only in the contracting
state of which the alienator is a resident.

Article 14

Independent Personal Services

Income derived by a resident of a contracting state in respect of professional services or other activities of an independent nature
shall be taxable only in that state except that, under any of the following circumstances, such income may also be taxed in the other
contracting state:

(a)

if he has a fixed base regularly available to him in the other contracting state for the purpose of performing his activities, and
under this circumstance, only the income attributable to that fixed base may be taxed in that other state;

(b)

CIRCULAR OF THE STATE ENVIRONMENTAL PROTECTION ADMINISTRATION OF CHINA ON THE APPROVAL OF WENZHOU ECONOMIC AND TECHNOLOGY DEVELOPMENT ZONE AS THE NATIONAL ISO14000 DEMONSTRATIVE ZONE

State Environmental Protection Administration

Circular of the State Environmental Protection Administration of China on the Approval of Wenzhou Economic and Technology Development
Zone as the National ISO14000 Demonstrative Zone

Huan Han [2004] No. 348

October 11, 2004

The Zhejiang Provincial Environmental Protection Administration,

Your “Proposal on Recommending Wenzhou Economic and Technology Development Zone as applicant for the National ISO14000 Demonstrative
Zone” (Zhe Huan [2004] No. 105) has been received.

In accordance with the relevant stipulations set forth in the “Notice on the Establishment of ISO14000 National Demonstrative Zones”
(Huan Fa [1999] No, 105) and “Requirements for the Establishment of ISO14000 National Demonstrative Zones (Revised)” (Huan Fa [2002]
No. 126), we have organized a group to conduct the on-site inspection and acceptance of Wenzhou ETDZ on its work in constructing
a national ISO14000 demonstrative zone. On the basis of the report of construction work and the opinions of the inspection and acceptance
group, we hereby approve Wenzhou ETDZ as a national ISO14000 demonstrative zone. You shall earnestly carry out the demonstrative
work, further implement the ISO14000 quality standard series, so as to push forward the coordinated development of economy and environment.

State Environmental Protection Administration
2004-10-11

THE CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON EXEMPTION FROM BUSINESS TAX ON INSURANCE PROCEEDS OF HUATAI INSURANCE COMPANY OF CHINA, LTD.

The State Administration of Taxation

The Circular of the State Administration of Taxation on Exemption from Business Tax on Insurance Proceeds of Huatai Insurance Company
of China, Ltd.

Guo Shui Han [2004] No. 1165

The local taxation bureaus of all provinces, autonomous regions and cities specifically designated in the state plan:

Pursuant to relevant provisions of the Circular on Exemption from Business Tax on Certain Items (Cai Shui [1994] No.002) and the Circular
on Certain Issues of the Exemption from Business Tax on Life Insurance Business (Cai Shui [2001] No.118) of the Ministry of Finance
and the State Administration of Taxation, it is decided after deliberation to exempt from business tax on the insurance proceeds
gained from the “Huatai An Yi Financial Personal Vehicle Accident Insurance”, which is operated by Huatai Insurance Company of China,
Ltd. and satisfies the exemption terms and conditions.

The State Administration of Taxation

October 18th, 2004

The State Administration of Taxation
2004-10-18

PROMOTION OF AGRICULTURAL MECHANIZATION LAW

Law of the People’s Republic of China on Promotion of Agricultural Mechanization



	(Adopted at the 10th Meeting of the Standing Committee of the Tenth National People’s Congress on June 25, 2004 and promulgated by Order No.16 of the President of the People’s Republic of China on June 25,2004) Contents Chapter I General Provisions Chapter II Scientific Research and Development Chapter III Quality Safeguards Chapter IV Widespread Use Chapter V Commercialized Services Chapter VI Support Measures Chapter VII Legal Responsibility Chapter VIII Supplementary Provisions Chapter I General Provisions Article 1 This Law is enacted with a view to encouraging and supporting peasants and agricultural production and operation organizations to use advanced and applicable agricultural machines, promoting the mechanization of agriculture and developing modern agriculture. Article 2 For purposes of this Law, mechanization of agriculture means the process of improving the conditions of agricultural production and operation and continually raising the technological level of agricultural production and increasing the economic and ecological benefits of agriculture by equipping agriculture with advanced and applicable agricultural machines. For purposes of this Law, agricultural machines mean the machines and equipment used for agricultural production, primary processing of agricultural products and other activities relating to farming. Article 3 People’s governments at or above the county level shall incorporate the promotion of agricultural mechanization into their plans of national economic and social development, and take such measures as financial support, preferential taxation policy as prescribed by the State and financial aid, in order to gradually increase capital input into the mechanization of agriculture, give full play to the role of market mechanism, and promote the development of agricultural mechanization in compliance with the principles of adapting to local conditions, ensuring economic results, guaranteeing safety and protecting the environment. Article 4 The State provides guidance and support to peasants and agricultural production and operation organizations in their efforts to select advanced and applicable agricultural machines on their own. No units or individuals shall compel peasants and agricultural production and operation organizations to purchase agricultural machines they designate. Article 5 The State takes measures to publicize and disseminate scientific and technological knowledge about agricultural mechanization, to train people in professional skills needed for such mechanization, to promote information services for and to raise the level of such mechanization. Article 6 The administrative departments for agriculture under the State Council and other departments in charge of the work of agricultural mechanization shall, in accordance with the division of their respective duties, closely cooperate with each other, joining the efforts in successfully promoting agricultural mechanization. The departments in charge of the work of agricultural mechanization under the local people’s governments at or above the county level and other departments concerned shall, in accordance with the division of their respective duties, closely cooperate with each other, joining efforts in successfully promoting agricultural mechanization within their own administrative areas. Chapter II Scientific Research and Development Article 7 People’s governments at or above the provincial level and the relevant departments under them shall make arrangements for the units concerned to take such measures as tackling key technical problems and making experiments and demonstrations for the purpose of promoting basic and key scientific researches in agricultural machinery for the public good and the wide use of advanced and applicable agricultural machines. Article 8 The State supports the scientific research institutions, colleges and universities concerned to redouble their efforts in scientific and technological research in agricultural mechanization and, based on the different conditions of agricultural production and different needs of peasants, to make research and develop advanced and applicable agricultural machines; and it supports the efforts made to combine scientific research and teaching of agricultural machinery with their manufacturing and the promotion of their wide use in order that agricultural machinery will be geared to the needs of the technological development of agricultural production. Article 9 The State supports the manufactures of agricultural machines in their efforts to develop advanced and applicable agricultural machines and, by adopting advanced technologies, techniques and materials, to enhance the quality and raise the technological level of their products, reduce their costs of production and provide serialized and standardized agricultural machines characterized by multifunction, high quality, energy saving and reasonable price. Article 10 The State supports the introduction and use of advanced agricultural machines, their key spare parts and technology, and encourages the efforts to absorb foreign funds for purpose of conducting research in, developing, manufacturing and dealing in agricultural machines. Chapter III Quality Safeguards Article 11 The State strengthens the establishment of a standard system for agricultural mechanization, formulates and improves the standards for the quality of the agricultural machines manufactured, the quality of their repairs and maintenance and the quality of their operation. In respect of the technical requirements for the agricultural machines manufactured relating to personal safety, quality and safety of agricultural products and protection of the environment, mandatory technological standards shall be formulated in accordance with the provisions of relevant laws and administrative regulations. Article 12 Supervisory departments for product quality shall, according to law, be in charge of supervision over and spotcheck of the quality of the agricultural machines manufactured. Administrative departments for industry and commerce shall, according to law, tighten supervision and control over the markets of the agricultural machines manufactured. The administrative departments for agriculture under the State Council and the departments in charge of the work of agricultural mechanization under the people’s governments at the provincial level may, based on the complaints by the users of agricultural machines and on the actual need of agricultural production, arrange surveys of the applicability, safety, reliability and after-sale services of a particular type of the manufactured agricultural machines that are in use, and publish the results of the surveys. Article 13 Manufacturers and sellers of agricultural machines shall be responsible for the quality of the machines manufactured or sold by them, and shall , in accordance with relevant State regulations, be responsible for such after-sale services as the supply of spare parts and training. Manufacturers of agricultural machines shall, in accordance with State standards, industrial standards and the requirements of ensuring personal safety, install safety and protection devices on, and attach warning signs and warning in Chinese to, the agricultural machines manufactured by them. Articles 14 Where agricultural machines manufactured do not meet the quality requirements, the manufacturers or sellers of the machines shall be responsible for their repairs, replacement or return; and where losses in agricultural output or other losses are caused to the users of the agricultural machines, they shall compensate the users for the losses according to law. The users of the machines shall have the right to demand that the sellers of the machines make the compensation first. After the compensation is made by the sellers of the machines, if the responsibility rests with the manufacturers of the machines, the said sellers shall have the right to demand recovery from the said manufacturers. Where personal injuries or property losses are caused due to defects in agricultural machines, the manufacturers and sellers of machineries shall make compensations according to law. Article 15 Manufactured agricultural machines included in the catalogue of the products the certification of which is required by law but which are not certified or attached with the signs of certification are prohibited from leaving the factory, being sold or imported. Agricultural machines which do not meet the mandatory requirements of the technological standards of the State are prohibited from being manufactured and sold. Assembling of agricultural machines with defective or substandard spare parts or with spare parts of scrapped machines are prohibited. Chapter IV Widespread Use Article 16 The State supports efforts to promote the wide use of advanced and applicable agricultural machines among peasants and agricultural production and operation organizations. The agricultural machines the wide use of which is promoted shall meet the need of local agricultural development and, according to the provisions of the Law on Popularization of Agricultural Technology, the machines shall have to be proved to be advanced and applicable through experiment in the areas where their wide use is promoted. Manufacturers or sellers of agricultural machines may entrust institutions for experiment and verification of agricultural machines to test the applicability, safety and reliability of the agricultural machines of a finalized design manufactured or sold by them, and to make a technical appraisal. The said institutions shall publish the testing results of the agricultural machines in respect of their applicability, safety and reliability, providing information to peasants and agricultural production and operation organizations in their purchase of advanced and applicable agricultural machines. Article 17 People’s governments at or above the county level may, based on actual conditions, set up demonstration bases for agricultural mechanization in different agricultural areas, and encourage manufacturers of, dealers in agricultural machines, etc. to set up demonstration points for agricultural machines and guide peasants and agricultural production and operation organizations in their use of advanced and applicable agricultural machines. Article 18 The administrative department for agriculture under the State Council together with the department of finance and the department for comprehensive macro-economic control under the State Council shall, on the principles of promoting agricultural restructuring, protecting the natural resources and ecological environment, promoting the wide use of new agricultural technologies and speeding up the updating of agricultural machines and tools, determine and publish the catalogue of the advanced and applicable agricultural machines the wide use of which is supported by that the State, and make adjustment to the catalogue regularly. The departments in charge of the work of agricultural mechanization under the people’s governments at the provincial level together with the department of finance and the department for comprehensive macro-economic control at the corresponding level shall, on the principles mentioned above, determine and publish the catalogue of the advanced, applicable agricultural machines the wide use of which is supported by the people’s governments at the provincial level, and make adjustment to the catalogue regularly. To have their products included in the catalogue mentioned in the preceding paragraph, the manufacturers of agricultural machines shall, on a voluntary basis, submit an application and their products shall be subject to verification, by institutions for experiment and verification of agricultural machines in respect of their advancedness, applicability, safety and reliability. Article 19 The State encourages and supports peasants to cooperate in the use of agricultural machines, in order to raise the utilization ratio and operational efficiency of agricultural machines and to reduce operational cost. The State supports and protects peasants, while adhering to household contractual management, to engage in regional and standardized planting on a voluntary basis in order to raise the operational level of agricultural machines. No units or individuals shall, on the pretext of regional or standardized planting, encroach upon the peasants’ right of contractual management of land. Article 20 The administrative department for agriculture under the State Council and the departments in charge of the work of agricultural mechanization under the local people’s governments at or above the county level shall, upholding the principles of safe production and putting prevention first, improving the publicity of and education in the safe use of agricultural machines and control of such machines. When users of agricultural machines operate the machines, they shall do so in accordance with the safe operation regulations, and shall put up the protective devices or warning signs at the dangerous parts of the machines and at the place of operation. Chapter V Commercialized Services Article 21 Peasants and agricultural machines operation organizations may, on the principles of mutual voluntariness and consultation on an equal footing, provide local or nonlocal peasants and agricultural production and operation organizations with various kinds of compensated services of agricultural machinery operation. Compensated agricultural machinery operation shall be in conformity with the State and local standards for the quality of such operation. The State encourages the provision of agricultural machinery operation among different administrative regions. People’s governments at various levels and the relevant departments under them shall support such inter-regional agricultural machinery operation, maintain the order of such operation, provide conveniences and services, and exercise supervision over safety according to law. Article 22 People’s governments at various levels shall take measures to encourage and assist the development of multiforms of agricultural machinery service organizations, to facilitate the establishment of an information network for agricultural mechanization and improve the service system of agricultural mechanization. Agricultural machinery service organizations shall, based on the needs of peasants and agricultural production and operation organizations, provide such commercialized services as demonstration and promotion of the use of agricultural machines, training in practicable technologies, maintenance and repairs, information, and intermediary service. Article 23 Institutions for promotion of agricultural machinery technologies at the grassroots level established by the State shall rely on the experiment and demonstration bases in providing, without compensation, peasants and agricultural production and operation organizations with such public welfare services as promotion of and training in agricultural machinery technologies. Article 24 Any unit or individual engaged in agricultural machinery maintenance and repairs shall have the instruments and equipment needed for maintenance and repairs as well as the technicians with the professional skills for agricultural machinery maintenance and repairs, in order to guarantee quality. If the quality of repair is not up to standards, the repairer shall do the repairs again free of charge; and if personal injuries or property losses are caused, the repairer shall bear the responsibility for compensation according to law. Article 25 Manufacturers, dealers in and repairers of agricultural machines may, in accordance with the provisions of laws and administrative regulations and on a voluntary basis, establish industrial associations, practice self-discipline within the industry, provide services to the members of their associations and preserve lawful rights and interests of their members. Chapter VI Support Measures Article 26 The State takes measures to encourage and support the manufacturers of agricultural machines to increase their input in research and development of new products, new technologies and new techniques, and executes a preferential tax policy for scientific research in, and development and manufacture of agricultural machines. A certain amount of the funds for scientific and technological development arranged in the central or local budgets shall be used in support of technical innovation of the agricultural machinery industry. Article 27 The central and the provincial governments shall respectively allocate special funds to subsidize the peasants and agricultural production and operation organizations for their purchase of the advanced and applicable agricultural machines supported and promoted by the State. The funds for subsidies shall be used in accordance with the principles of openness, impartiality, timeliness and effectiveness. Such funds may be distributed to the peasants and agricultural production and operation organizations, and may also be used as a discount for the loans provided by banking institutions in support of the peasants and agricultural production and operation organizations that purchase advanced and applicable agricultural machines. The specific measures in this regard shall be formulated by the State Council. Article 28 Incomes from providing services in production with agricultural machines shall enjoy preferential taxation policy in accordance with State regulations. The State, based on the needs of agricultural and rural economic development, appropriates financial subsidies for the fuel oil used in agricultural production with agricultural machines. Such subsidies shall be given directly to the peasants and agricultural production and operation organizations that are engaged in operations with agricultural machines. The specific measures in this regard shall be formulated by the State Council. Article 29 Local people’s governments at various levels shall take measures to make greater efforts in the construction and maintenance of the infrastructure in respect of agricultural mechanization, such as rural roads for farm machines, in order to create the conditions for agricultural mechanization. Departments in charge of the work of agricultural mechanization under the local people’s governments at or above the county level shall establish the system of information gathering, sorting and issuing for agricultural mechanization, in order to provide peasants and agricultural production and operation organizations with information services free of charge. Chapter VII Legal Responsibility Article 30 Violations of the provisions in Article 15 of this Law shall be penalized in accordance with the relevant provisions in the Law on Product Quality; and if a crime is constituted, criminal responsibility shall be investigated according to law. Article 31 Where the driver or operator of agricultural machine violates the State procedures for safe operation and relevant regulations in his work, he shall be instructed to rectify and be penalized in accordance with the provisions of relevant laws and administrative regulations; and if a crime is constituted, criminal responsibility shall be investigated according to law. Article 32 When an institution for experiment and verification of agricultural machines fails to make verification for the manufacturers or sellers of agricultural machines in accordance with relevant regulations, forges the results of verification, or produces false certificates, thus causing losses to the users of agricultural machines, it shall bear the responsibility for compensation according to law. Article 33 Where the administrative department for agriculture under the State Council or the department in charge of the work of agricultural mechanization under a local people’s government at or above the county level, in violation of the provisions of this Law, compels, or does so in disguised form, the manufacturers or sellers of agricultural machines to have the agricultural machines they manufacture or sell verified, the competent department at the higher level or the supervisory organ shall instruct it to rectify within a time limit, and give administrative sanctions to the persons who are directly in charge and the other persons who are directly responsible. Article 34 Any unit or individuals that, in violation of the provisions in Articles 27 and 28 of this Law, withholds or misappropriates the funds for subsidies, shall be instructed by the competent organ at the higher level to return the funds withheld or misappropriated within a time limit, its/ his unlawful gains shall be confiscated; and the competent organ at the higher level, the supervisory organ or the entity it/ he belongs to shall give administrative sanctions to the persons who are directly in charge and the other persons who are directly responsible. If a crime is constituted, criminal responsibility shall be investigated according to law. Chapter VIII Supplementary Provisions Article 35 This Law shall go into effect as of November 1, 2004.

DETAILED IMPLEMENTATION RULES FOR THE REGULATION ON THE ADMINISTRATION OF ADVERTISING

the State Administration for Industry and Commerce

Order of the State Administration for Industry and Commerce of People’s Republic of China

No.18

The revised Detailed Implementing Rules for the Regulation on the Administration of Advertising, which were adopted at the executive
meeting of the State Administration for Industry and Commerce, are promulgated hereby and shall go into effect as of January 1, 2005.

Director General of the State Administration for Industry and Commerce Wang Zhongfu

November 30, 2004

Detailed Implementation Rules for the Regulation on the Administration of Advertising

Article 1

The present Detailed Implementing Rules are formulated in accordance with the provisions of Article 21 of the Regulation on the Administration
of Advertising (hereinafter referred to as the Regulation).

Article 2

The administrative scope as prescribed in Article 2 of the Regulation shall include:

(1)

advertisements that are published in newspapers, periodicals, books, directories, etc.;

(2)

advertisements that are broadcast on radio or television or shown in films, videos, slide shows, etc.;

(3)

advertisements made by way of road signs, neon lights, electronic display boards, show windows, lanterns, walls, etc. by using the
buildings or space of streets, public squares, airports, stations, wharves, etc.,;

(4)

advertisements that are displayed or posted inside or outside such places as theatres, stadiums, cultural centers, exhibition halls,
hotel, restaurants, pleasure grounds, marketplaces, etc.;

(5)

advertisements that are displayed, drawn or posted on automobiles, vessels, airplanes or other vehicles;

(6)

various types of advertising propaganda materials which are sent by mail;

(7)

advertising propaganda made by means of giving complimentary objects;

(8)

advertisements that are published, broadcasted, displayed or posted by other media or means .

Article 3

Any enterprise that applies for the approval to engage in advertising business, in addition to meeting such conditions as enterprise
registration etc., shall also meet the following conditions:

(1)

Having established an institution responsible for the market survey and having the relevant specialized personnel thereof;

(2)

Having managerial personnel who have good knowledge of advertising administrative legislation and the personnel who are able to undertake
the design, production and editing of advertisements;

(3)

Having full-time accounting personnel;

(4)

Having the ability to deal in the advertisements of foreign businessmen when applying to contract on or to act as an agent in operating
the advertisement of foreign businessmen.

Article 4

Broadcasting stations, TV stations, newspaper or periodical offices, public institutions, and other institutions as prescribed by
laws and administrative regulations shall meet the following conditions in their registration of permit for advertising operations:

(1)

Having the media or means to directly publish advertisements;

(2)

Having established a special organization for advertising operations;

(3)

Having the equipment and place for advertising operations;

(4)

Having specialized advertising personnel and censors familiar with the advertising laws and regulations.

Article 5

In case a Sino-foreign equity joint venture, a Sino-foreign cooperative enterprise or a foreign-funded enterprise applies for engaging
in advertising business, it shall be handled in accordance with the Provisions on the Administration of Foreign-funded Advertising
Enterprises and with reference to the Regulation, these Detailed Implementing Rules and other relevant provisions.

Article 6

In case an individual industrial and commercial household applies for engaging in advertising business, in addition to meeting the
conditions as prescribed in the Provisional Regulations on the Administration of Individual Industrial and Commercial Household Operations
in Towns and Villages, the individual shall have advertising professional skills and good knowledge of the advertising laws and regulations.

Article 7

In accordance with Article 6 of the Regulation, the advertising operator registration procedure shall be handled as follows:

(1)

An enterprise to engage in advertising business shall apply to the administration for industry and commerce with jurisdiction for
enterprise registration and shall be issued a business license.

(2)

Broadcasting stations, TV stations, newspaper or periodical offices, public institutions and other institutions as prescribed by laws
and administrative regulations, when applying for concurrently engaging in advertising business and being subject to registration
of permits for advertising operations, shall apply to the administration for industry and commerce of the province, autonomous region,
municipality directly under the Central Government and city under separate State planning or the authorized administrative body at
or above the county-level and shall be issued an Advertising Operation Permit.

(3)

An individual industrial and commercial household who engages in advertising operations shall apply to its local administration for
industry and commerce and shall be issued a business license after being registered with the local administration for industry and
commerce in accordance with the law.

Article 8

Any advertiser, who applies for cigarette advertising by means of such media as broadcasting, television, newspaper and periodical,
shall be subject to the approval of the administration for industry and commerce of his province, autonomous region, municipality
directly under the Central Government or the authorized municipal administrative body under provincial jurisdiction.

Article 9

In accordance with Article 7 of the Regulation, any client who applies for publishing an advertisement shall present the corresponding
certificates as follows:

(1)

An enterprise or an individual industrial and commercial household shall present its business license for inspection.

(2)

An administrative organ, social group or public institution shall present the certificate of its respective entity.

(3)

An individual shall present a certificate issued by its local township government, subdistrict office or the entity where he works.

(4)

A resident representative office of a foreign enterprise shall present for inspection its Registration Permit of Resident Representative
Office of Foreign Enterprise in China.

Article 10

In accordance with the provisions of item (1) of Article 11 of the Regulation, whoever applies for publishing an advertisement of
commodities shall present for inspection a quality certificate certifying that the commodity is up to State standards, ministerial
standards (specialized standards) or enterprise standards.

Article 11

In accordance with item (7) of Article 11 of the Regulation, relevant certificates shall be represented where anyone applies for
publishing any advertisements of the following types:

(1)

Whoever advertises on the publication of a newspaper or periodical shall present for inspection the registration certificate approved
by the press and publication organ of his province, autonomous region or municipality directly under the Central Government.

(2)

Whoever advertises on the publication of a book shall present a certificate of approval for the establishment of the publishing house
issued by the press and publication organs.

(3)

Whoever advertises by means of any of the various types of artistic and cultural performances shall present certification documents
in accordance with relevant provisions.

Article 12

In accordance with item (8) of Article 11 of the Regulation, relevant certificates shall be presented where anyone applies for carrying
and broadcasting advertisements of the following content:

(1)

Whoever advertises any of the various commodity fairs, order-placing meetings, trade fairs, etc., shall present a certificate of approval
issued by the competent authority of the sponsor.

(2)

Whoever advertises by means of notices or announcements concerning individual persons shall present a certificate issued by the institution
that he works for, township people’s government or subdistrict office.

Article 13

In case an advertiser applies for the publishing, broadcasting, displaying or posting of an advertisement, it shall present the original
copies of certificates as required or effective photocopies thereof.

Article 14

Agency fee for undertaking advertising work shall be 15% of the advertising expense.

Article 15

In case a domestic enterprise publish advertisements abroad, or if a foreign enterprise (organization) or a person of foreign nationality
undertakes and publish advertisements within the Chinese territory, it shall entrust an enterprise as an advertising agent who is
registered in China and authorized to provide advertising services. The violator shall be imposed on a fine of no more than three
times the illegal earnings but no more than 30,000 Yuan at the maximum, or a fine of no more than 10,000 Yuan if no illegal gains
were generated.

Article 16

In accordance with Article 12 of the Regulation, when acting as an agent for or as the issuer of an advertisement, the agent or issuer
shall be responsible for censoring the content of the advertisement and examining relevant certificates and shall be enpost_titled to
require the advertiser to provide any other necessary certificates and documents. An advertising agent or issuer shall not be permitted
to act as an agent of or issue an advertisement if the certificate is found to be illegal or incomplete or if the content of the
advertisement is found to be false.

An advertising operator shall establish a system of keeping records for and reexamining the advertising businesses undertaken and
service filing for advertisements. An advertising service file shall be kept for no less than one year.

Article 17

Where an advertiser violates the provisions of Article 3 or item (5) of Article 8 of the Regulation by using an advertisement to
mislead or cheat users or consumers, the advertiser shall be ordered to publish a corrected advertisement within a corresponding
area. In light of the seriousness of the case in question, a notice of criticism may be circulated and the advertiser may be imposed
a fine of no more than three times the illegal gains but no more than 30,000 Yuan at the maximum, or a fine of no more than 10,000
Yuan if there are no illegal gains and shall be liable to pay compensation if the advertiser have caused any damage to users or consumers.

Where an advertising operator assists a advertiser to practice fraud, in light of the seriousness of the case in question, a notice
of criticism may be circulated, the illegal gains, if any, may be confiscated and the advertising operator may be imposed on a fine
of no more than three times the illegal earnings but no more than 30,000 Yuan at the maximum, or a fine of no more than 10,000 Yuan
if there is no illegal gains. When the case is serious, the advertising operator may be ordered to suspend business operations for
rectification and its business license or Advertising Operation Permit may be revoked. Joint and several liabilities shall be borne
by the operator if damage results to users or consumers.

The costs of issuing an amended advertisement shall be borne jointly by the advertiser and the advertising operator.

Article 18

Where the provisions of Article 4 or item (6) of Article 8 of the Regulation are violated, a notice of criticism may be circulated,
the illegal gains, if any, may be confiscated, and a fine of no more than 5, 000 Yuan may be imposed on the violator or an order
may be given to suspend business operations for rectification in light of the seriousness of the case in question.

Article 19

Where an advertising operator violates the provisions of Article 6 of the Regulation by engaging in advertising business without
a necessary license, it shall be punished in accordance with the relevant provisions of the Measures for Investigating into, Punishing
and Banning Permitless Business Operations. Where an advertising operator violates the provisions by exceeding its approved business
scope, it shall be punished according to relevant provisions of the laws and regulations on the administration of enterprise registration.

Article 20

Where an advertiser violates the provisions of Article 7 of the Regulation, in light of the seriousness of the case in question,
a notice of criticism may be circulated and a fine of no more than 5,000 Yuan may be imposed.

Article 21

Where any provision of items (1), (2), (3) or (4) of Article 8 of the Regulation is violated, a notice of criticism shall be circulated
regarding the advertising operator involved, the illegal gains, if any, shall be confiscated and a fine of no more than 10,000 Yuan
shall be imposed on. As for the advertiser involved, a notice of criticism may be circulated and a fine of no more than 10,000 Yuan
may be imposed, in light of the seriousness of the case in question.

Article 22

Where a news organization violates the provisions of Article 9 of the Regulations a notice of criticism may be circulated, the illegal
gains, if any, may be confiscated and a fine of no more than 10,000 Yuan may be imposed in light of the seriousness of the case in
question.

Article 23

Where an advertising operator violates the provisions of Article 10 of the Regulation, a notice of criticism may be circulated, the
illegal gains, if any, may be confiscated and a fine of no more than 10,000 Yuan may be imposed, in light of the seriousness of the
case in question.

Article 24

Where an advertiser violates the provisions of Article 11 of the Regulation by forging, altering, fraudulently using or illegally
copying an advertising certificate, a notice of criticism shall be circulated and a fine of no more than 5,000 Yuan shall be imposed
on the advertiser.

Any advertising operator who violates the provisions of items (3) of Article 11 of the Regulation shall be fined up to 1,000 Yuan.

Where an advertising operator provides an advertiser with illegal or false certificates, a notice of criticism shall be circulated,
a fine of no more than 5, 000 Yuan shall be imposed and the operator shall bear joint and several liabilities.

Article 25

Where an advertising operator violates the provisions of Article 12 of the Regulation, a notice of criticism may be circulated, the
illegal gains, if any, may be confiscated and a fine of no more than 3,000 Yuan may be imposed, in light of the seriousness of the
case in question. In the event of incurrence of a fraudulent advertisement, the operator shall be responsible for issuing an amended
advertisement. Whoever brings damage or losses to users or consumers shall bear joint and several liabilities.

Article 26

If anyone violates the provisions of Article 13 of the Regulation by illegally displaying or posting advertisements, the illegal
gains, if any, shall be confiscated, a fine of no more than 5,000 Yuan shall be imposed and a time limit shall be specified for the
dismantling and removal of the offending advertisements. In the event of failure to dismantle and remove such an advertisement within
the specified time limit, the dismantling and removal of the advertisement shall be enforced coercively, and the costs incurred thereby
shall be borne by the party who displayed or posted the advertisement.

Article 27

Where the provisions of Articles 14 or 15 of the Regulation are violated, a notice of criticism may be circulated, an order may be
issued to rectify the situation within a specified time limit, the illegal gains, if any, may be confiscated and a fine of no more
than 5,000 Yuan may be imposed, in light of the seriousness of the case in question.

Article 28

The present Detailed Implementing Rules shall go into effect as of January 1, 2005

the State Administration for Industry and Commerce
2004-11-30

CIRCULAR OF MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON RESUMING TUNG BOARDING EXPORT TAX-REFUND MEASURES

Ministry of Finance &The State Administration of Taxation

Circular of Ministry of Finance and the State Administration of Taxation on Resuming Tung Boarding Export Tax-refund Measures

Cai Shui [2004] No.201

December 17, 2004

To departments (bureaus) of finance and bureaus of state taxation of provinces, autonomous regions, municipalities directly under
the Central Government, cites specifically designated in the state plan, the financial supervision commissioners’ offices of provinces,
autonomous Regions, municipalities directly under the Central Government, cites specifically designated in the state plan, Ministry
of Finance of Xinjiang Production and Construction Corporations,

The export tax refund rate on Tung boarding is furbished under the warrant from the state council, with relative questions notified
as follow,

The tax-refund rate of Tung boarding, whose duty number is 44079920, shall be 13%.

This circular shall be effective from the date of June 1, 2004 (The specific time for implementation shall be the export date as indicated
by the customs houses in the Declaration on Export Goods (Used specifically for export tax refund purpose).

This circular is specifically issued

Ministry of Finance &The State Administration of Taxation
2004-12-17

TRIAL MEASURES FOR ENTERPRISE ANNUITY

the Ministry of Labor and Social Security

Order of the Ministry of Labor and Social Security of the People’s Republic of China

No.20

The Trial Measures on Enterprise Annuity, which were adopted by the Ministry of Labor and Social Security at the 7th executive meeting
on December 30, 2003, are hereby promulgated and shall come into force as of May 1, 2004.

Zheng Silin, the Minister of the Ministry of Labor and Social Security

January 6, 2004

Trial Measures for Enterprise Annuity

Article 1

With a view to establishing the multi-layer endowment insurance system, guaranteeing that the retirees of enterprises live a better
life and perfecting the social security system, the present Measures are formulated according to the Labor Law and the relevant regulations
of the State Council.

Article 2

The term “enterprise annuity” as mentioned in the present Measures refers to the supplementary endowment insurance system established
voluntarily by enterprises and their employees after they have bought basic endowment insurance. The enterprise annuity shall be
established according to the provisions of the present Measures.

Article 3

An enterprise, which meets the following requirements, may establish the enterprise annuity:

(1)

Having bought the basic endowment insurance and performing the duties of payment according to law;

(2)

Having the corresponding economic capacity; and

(3)

Having established a collective negotiation mechanism.

Article 4

The establishment of enterprise annuity shall be jointly determined by the enterprise and the labor union or the representatives of
the employees through collective negotiation, and the enterprise annuity plan shall also be formulated by them. The draft of the
enterprise annuity plan of a state-owned or state-held enterprise shall be submitted to the assembly of the employees or the assembly
of the representatives of employees for discussion and adoption.

Article 5

The enterprise annuity plan shall cover the following contents:

(1)

Scopes of the persons to buy the insurance;

(2)

Fund raising methods;

(3)

The individual account management method for the enterprise annuity;

(4)

The fund management method;

(5)

The calculating approach and the way of payment;

(6)

Qualifications for the treatment of paying enterprise annuity;

(7)

The organization management and supervisory methods;

(8)

Conditions for suspension of payment; and

(9)

Other matters as stipulated by both parties.The enterprise annuity plan shall apply to the persons whose probation period has expired.

Article 6

The enterprise annuity plan shall be reported to the administrative department of labor and social security of the local people’s
government at or above the county level. The enterprise annuity plan of a large enterprise under the Central Government shall be
reported to the Ministry of Labor and Social Security. Where the administrative department of labor and social security raises no
objection within 15 days as of the date of receipt of the text of the enterprise annuity plan, the enterprise annuity plan shall
go into effect immediately.

Article 7

The expenses necessary for enterprise annuity shall be jointly paid by the enterprise and its employees. The payment of the expenses
by the enterprise shall accord with the relevant regulations of the state, and the part of the expenses paid by the employees may
be deducted from their wages by the enterprise.

Article 8

The expenses paid by the enterprise may not exceed one twelfth of the total amount of wages of the employees of the enterprise in
the previous year. And the sum of the expenses paid by the enterprise and the employees may not exceed one sixth of the total amount
of wages of the employees of the enterprise in the previous year.

Article 9

The enterprise annuity fund is composed of the following items:

(1)

Expenses paid by the enterprise;

(2)

Expenses paid by the employees;

(3)

Proceeds derived from the investment and operation of the enterprise annuity fund.

Article 10

The enterprise annuity fund shall be in the form of complete accumulation and be managed by means of individual accounts.The enterprise
annuity fund may be used for investment and operation according to the regulations of the state. And the proceeds derived from the
investment and operation shall be merged into the enterprise annuity fund

Article 11

The expenses to-be-paid by the enterprise shall be computed pursuant to the proportion as specified in the enterprise annuity plan
and be deposited into the employees’ enterprise annuity individual accounts; and the expenses to-be-paid by employees shall be computed
and deposited into their respective accounts.The proceeds derived from the investment and operation of the enterprise annual fund
shall be deposited into the individual accounts of enterprise annuity pursuant to the net income ratio.

Article 12

When an employee reaches the retirement age as provided for by the state, he (she) may draw the enterprise annuity from his (her)
individual enterprise annuity account in a lump or regularly. No employee under the retirement age as provided for by the state may
draw the said fund out of his (her) account ahead of time.As for an employee who has settled abroad, the fund in his (her) individual
enterprise annuity account may paid to the employee in a lump in light of his (her) requirements.

Article 13

When an employee changes his (her) employer, the fund in his (her) individual enterprise annuity account may be transferred accordingly.
Where an employee enters a school of higher grade, joins the army or the new employer involved doesn’t adopts the enterprise annuity
system, his (her) individual enterprise annuity account may be managed continuously by the former management institution.

Article 14

After the death of an employee or a retiree, the balance in his (her) individual enterprise annuity account shall be drawn out in
a lump by the beneficiary or the legal heir.

Article 15

The enterprise that has established enterprise annuity shall determine an assignee of the enterprise annuity (hereinafter referred
to as the assignee) for the management of the enterprise annuity. The assignee may be the enterprise annuity council established
by the enterprise or a legal person as a trust institution meeting the relevant requirements of the state.

Article 16

The enterprise annuity council shall be composed of the enterprise and the representatives of employees or as well as professional
personnel hired from outside the enterprise. And the representatives of employees may not be less than 1/3 of the total number of
the council members.

Article 17

The enterprise annuity council shall, except managing the matters related to the enterprise annuity, may not engage in any other business
operation.

Article 18

For the determination of an assignee, a written contract shall be concluded between the enterprise and the assignee.

Article 19

The assignee may entrust a qualified enterprise annuity account management institution to act as the account manager who shall be
responsible for the management of the enterprise annuity. It may entrust a qualified investment operating institution to act as the
investment manager who shall be responsible for the investment and operation of the enterprise annuity fund.The assignee may choose
a qualified commercial bank or a professional trust institution to act as the trustee who shall be responsible for the entrustment
of the enterprise annuity fund.A written contract shall be concluded for determining the relationship between the assignee and the
account manager or the investment manager or the trustee.

Article 20

The enterprise annuity fund shall be managed separately from the self-owned assets and other assets of the assignee, account manager,
investment manager and trustee, and may not be used for any other purpose.The enterprise annuity fund shall be managed according
to the relevant provisions of the state.

Article 21

The administrative departments of labor and social security of the people’s governments at or above the county level shall be responsible
for the supervision and inspection of the implementation of the present Measures. Any one having violated the present Measures shall
be given a warning by the administrative department of labor and social security and shall be ordered to make corrections.

Article 22

Where any dispute arises from the performance of the enterprise annuity contract, the parties concerned may apply for arbitration
or file a lawsuit. Any dispute arising from the conclusion or execution the enterprise annual plan shall be settled in accordance
with the regulations of the state on settlement of collective contract disputes.

Article 23

Other entities, which have bought uniform enterprise basic endowment insurance, may establish enterprise annuity by reference to the
present Measures.

Article 24

The present Measures shall come into force as of May 1, 2004. The Circular on Printing and Distributing the Opinions on the Establishment
of Supplementary Endowment Insurance System issued by the former Ministry of Labor on December 29, 1995 shall be repealed simultaneously.

the Ministry of Labor and Social Security
2004-01-06

PROVISIONS ON MINIMUM WAGES

Ministry of Labor and Social Security

Order of the Ministry of Labor and Social Security of the People’s Republic of China

No. 21

The Provisions on Minimum Wages, which were adopted at the 7th executive meeting of the Ministry of Labor and Social Security on December
30, 2003, are hereby promulgated and shall come into force as of March 1, 2004.

Zheng Silin, the Minister of the Ministry of Labor and Social Security

January 20, 2004

Provisions on Minimum Wages

Article 1

With a view to safeguarding the legitimate rights and interests of the laborers in getting labor remunerations, and ensuring the basic
necessities of laborers and their family members, the present Provisions are formulated according to the Labor Law and other relevant
regulations of the State Council.

Article 2

The present Provisions shall apply to the enterprises, private non-enterprise entities, individual industrial and commercial households
with employees (hereinafter collectively referred to as employing entities) and the laborers who have formed a labor relationship
with those employing entities.

The state organs, public institutions and social bodies and the laborers who have formed a labor relationship with them shall accord
with the present Provisions.

Article 3

The term ” standards on minimum wages” as mentioned in the present Provisions refers to the minimum labor remunerations that shall
be paid by the employing entities according to law under the precondition that the laborers have provided normal labor within the
promissory working hours or within the working hours as prescribed in the labor contracts concluded according to law.

The term “normal labor” as mentioned in the present Provisions refers to the labor undertaken by a laborer, pursuant to the contract
concluded according to law, within the promissory working hours or within the working hours as prescribed in the contract. A laborer’s
enjoying paid annual vocation, home leave, marriage or funeral leave, maternity leave and conception-control operation leave and
his (her) participating in any social activities during the promissory working hours shall be deemed as having offered normal labor.

Article 4

The administrative departments of labor and social security of the people’s governments at or above the county level shall be responsible
for the supervision and inspection over the employing entities’ fulfillment of the present Provisions within their respective administrative
areas.

The labor unions of all levels shall conduct supervision over the implementation of the present Provisions according to law. Where
a labor union finds that any employing entity pays employees wages in violation of the present Provisions, it shall have the power
to demand the local administrative department for labor and social security to deal with the case.

Article 5

In general, the standards of minimum wages appear in two forms, namely the monthly minimum wage standard and the hourly minimum wage
standard. The monthly minimum wage standard applies to full-time employees while the hourly minimum wage standard to non-fulltime
employees.

Article 6

When determining and regulating the monthly minimum wage standard, one should take into consideration factors such as the minimum
costs of living of the local employees and the people supported by them, the urban residents’ consumption price index, the social
insurance premiums and the public accumulation funds for housing paid by the employee themselves, the average wage of the employees,
the level of economic development, the status of employment and etc..

When determining and regulating the hourly minimum wage standard, one shall, on the basis of the announced monthly minimum wage standard,
take into consideration such factors as the basic pension insurance premiums and the basic medical insurance premiums that shall
be paid by the entity. In addition, one shall appropriately take into consideration the disparities between the non-fulltime laborers
and the fulltime laborers in the aspects of working stability, condition, intensity and welfare, etc ..

For the specific calculating methods for the monthly minimum wage standard and the hourly minimum wage standard, please read the Attachment.

Article 7

Different administrative areas within a province, autonomous region or municipality directly under the Central Government may adopt
different standards of minimum wages.

Article 8

The program for determining and regulating the standards on minimum wages shall be formulated by the administrative department of
labor and social security of the people’s government of a province, autonomous region or municipality directly under the Central
Government in consultation with the labor union, the league of enterprises (or the association of entrepreneurs) at the same level,
which shall be reported and submitted to the Ministry of Labor and Social Security. Such a program shall include the basis, applicable
scope, drawn-out standards and explanations on the determination and regulation of the minimum wages. The Ministry of Labor and Social
Security shall, after receiving the program, collect opinions of the China Labor Union and the China League of Enterprises (or the
China Association of Entrepreneurs).

The Ministry of Labor and Social Security may provide advice on the revision of the program. If it fails to provide any advice on
revision within 14 days from the day when it receives the program, it shall be deemed as having granted consent.

Article 9

The administrative department of a province, autonomous region or municipality directly under the Central Government shall report
its program on the standards on minimum wages applicable in their respective areas to the people’s government of this province, autonomous
region or municipality directly under the Central Government, and shall, within 7 days from the day when the program is approved,
announce it through the bulletin of the local government and at least one newspaper circulated widely in the area. The administrative
department of labor and social security shall report the standards on minimum wages to the Ministry of Labor and Social Security
within 10 days from the day when the program is announced by the administrative department of the province, autonomous region or
municipality directly under the Central Government.

Article 10

If the related factors as prescribed in Article 6 of the present Provisions change, after the standards on minimum wages have been
announced for implementation, they shall be regulated in good time. The standards on minimum wages shall be regulated at least once
every two years.

Article 11

The employing entities shall, within 10 days from the day when the standards on minimum wages are announced, announce the standards
to all their laborers thereof.

Article 12

In the event that a laborer has provided normal work, the wage paid by the employing entity shall, after being deducted of the following
items, not be less than the local standards on minimum wages:

(1)

wages paid for extra work done after the promissory working hours;

(2)

allowances given for the middle shift, night shift, and for working under special environmental conditions such as high temperature,
low temperature, downhole operation, venomousness and nocuousness;

(3)

the welfare treatments to laborers as prescribed in the laws, regulations and by the state.

On the basis of the scientific and reasonable labor quota, an employing entity that adopts the way of paying wages by piece or by
deducting a percentage, shall not pay the laborers less wages than the corresponding standard minimum wages.

In case a laborer, for his own reasons, fails to provide normal labor within the promissory working hours or within the working hours
as provided for in the lawfully concluded labor contract, this Article shall not apply

Article 13

Where an employing entity violates Article 11 of the present Provisions, it shall be ordered to make corrections by the administrative
department of labor and social security. If it violates Article 12 of the present Provisions, it shall be ordered to make up the
wages owing to the laborers by the administrative department of labor and social security, and may be ordered to pay laborers compensations
in the sum of one to fives times of the wages owed within a time limit.

Article 14

Where there arises any dispute over the standards on minimum wages between laborers and employing entities, it shall be coped with
according to the provisions on labor disputes.

Article 15

The present Provisions shall come into force as of March 1, 2004. The Provisions on Minimum Wages in Enterprises promulgated by the
former Ministry of Labor on November 24, 24, 1993 shall be repealed simultaneously.

Attachment:The Methods for Calculating Minimum Wages

Factors to be taken into consideration when determining the standards on Minimum Wages

When determining the standards on minimum wages, one shall generally take into consideration the following factors as the living costs
of urban residents, the social insurance premiums and the public accumulation funds for housing paid by employee themselves, the
average wage of the employees, the rate of unemployment and the level of economic development. The formula may be:

M = f (C, S, A, U, E, a )

M: the standards on minimum wages

C: the average living costs of urban residents;

S: the social insurance premiums and the public accumulation funds for housing paid by employee themselves;

A: the average wage of the employees;

U: the rate of unemployment;

E: the level of economic development;

a: the factors.

The universal methods for determining the standards of minimum wages

(1)

The proportion method, that is firstly to determine a certain proportion of families with the minimum average income as poverty families
in light of the investigation materials of the family livelihood of urban residents, then to calculate the average living cost of
the poverty families and multiply it by the coefficient of the people supported by each employee, and finally to make the result
plus an adjustment.

(2)

The Engel Coefficient method, that is to calculate the minimum expense standard for food pursuant to the annual standard cookbook
and the standard quantity of food taken by people as offered by the National Nutrition Academy as well as the market prices of the
standard food, then to divide the minimum expense standard for food by the Engel Coefficient, thus to work out the standards on minimum
living costs, to multiply the minimum living costs by the coefficient of people supported by each employee and finally to make the
result plus an adjustment.

After working out the standards on monthly minimum wage by the above-mentioned methods, one shall take into consideration the following
factors to make necessary amendment as the social insurance premiums paid by the employee themselves, the public accumulation funds
for housing paid by the employee themselves, the average wage of the employees, social assistance grants and the standards on unemployment
premiums, the status of employment and the level of economic development.

For example, if, in a certain region, the minimum monthly living cost of persons within the groups of minimum income is 210 yuan,
the coefficient of the people supported by each employer is 1.87, the minimum expense for food is 127 yuan, the Engel Coefficient
is 0.604, the average wage is 900 yuan.

By the proportion method, the standard on monthly minimum wage worked out is:

The monthly minimum wage = 210.87a393a(yuan)(1)

By the method of Engel Coefficient, The monthly minimum wage worked out is:

The monthly minimum wage = 127.604.87a393a(yuan)(2)

In the formulas (1) and (2) the adjustment “a” mainly involves the expenses for the pension, unemployment and medical insurance premiums
and the public accumulation funds for housing.

In addition, as it is universally considered that the monthly minimum wage is equivalent to 40-60% of the average monthly wage, the
monthly minimum wage of this region shall be ranged from 360 yuan to 540 yuan.

The standard of the hourly minimum wage = {(the standard of the monthly minimum wage 0.92)1 the summation of the basic
pension insurance premium and the basic medial insurance premium that shall be paid by their respective entities)}1the floating
coefficient)

The determination of the floating coefficient shall mainly take into consideration the disparities between the fulltime employees
and the non-fulltime employees in the aspects of working stability, conditions and intensity and welfares.

Every region may rationally determine the standards on monthly and hourly minimum wages by referring to the calculating methods mentioned
above and in light of the local actual circumstances.

Ministry of Labor and Social Security
2004-01-20

THE PROVISIONS OF THE STATE INTELLECTUAL PROPERTY OFFICE ON ELECTRONIC PATENT APPLICATION

State Intellectual Property Office

Decree of the State Intellectual Property Office

No. 35

The Provisions on Electronic Patent Application, which are formulated for the purpose of regulating the relevant procedures and requirements
for patent application put forward in the form of electronic documents through the Internet, are hereby promulgated and will come
into effect as of March 12, 2004.

State Intellectual Property Office

February 12, 2004

The Provisions of the State Intellectual Property Office on Electronic Patent Application

Article 1

The present Provisions are hereby formulated in accordance with Article 3 and paragraph 2, Article 16 of the Detailed Rules for
the Implementation of Patent Law, for the purpose of regulating the relevant procedures and requirements for patent application put
forward in the form of electronic documents through the Internet (hereinafter referred to as the electronic patent application).

Article 2

Anyone who wishes to make electronic patent applications shall sign the User Agreement for Registration in Electronic Patent Application
System (hereinafter referred to as the “User Agreement”) with the State Intellectual Property Office beforehand.

A patent agency that opens agency business for electronic patent application shall sign the User Agreement with the State Intellectual
Property Office in the name of the patent agency.

Where an applicant who entrusts a patent agency that has signed the User Agreement with the State Intellectual Property Office to
handle electronic patent application business, does not need to sign an additional User Agreement with the State Intellectual Property
Office.

Article 3

Patent Applications for inventions, utility models and industrial designs may all be filed in the form of electronic documents.

For an applicant who is going through the formalities of international patent application and is at the Chinese phase in accordance
with the provisions of paragraph 2, Article 99 of the Detailed Rules for the Implementation of Patent Law, he may submit the documents
as prescribed in Article 101 of the Detailed Rules for the Implementation of the Patent Law in electronic form.

The present Provisions are not applicable to the international application for patent to the State Intellectual Property Office in
accordance with the provisions of paragraph 1, Article 99 of the Detailed Rules for the Implementation of Patent Law.

Article 4

Where an applicant submits an electronic patent application and relevant documents, he/it shall abide by the file formats, data standards,
operational procedures, and ways of transmission as prescribed in the User Agreement. If the application does not comply with the
forgoing prescriptions, and leads to the failure of normal reception of the electronic patent application and relevant documents
by the electronic patent application system, the electronic patent application shall not be accepted, and the relevant documents
shall be deemed as not being submitted.

Article 5

Where an applicant files a patent application in the form of paper documents which is then accepted, he/it shall submit the relevant
documents in paper form in each process of the patent application. Unless there are provisions otherwise, the State Intellectual
Property Office shall not accept the relevant documents submitted by the applicant in the electronic form, and the application will
be deemed as not being submitted in case it does not comply with the provisions of this paragraph.

Where an applicant files an electronic patent application, which is then accepted, he/it shall submit the relevant documents in the
electronic form in each process of the patent application. Unless there are provisions otherwise, the State Intellectual Property
Office shall not accept the relevant documents submitted by the applicant in paper form. And the application will be deemed as not
having been submitted in case it does not comply with the provisions of this paragraph.

Article 6

Where an applicant files an electronic patent application which is then accepted, he shall, for relevant documents that must be submitted
in their originals as prescribed in the Patent Law and its Detailed Implementation Rules and the examination guidelines, submit the
electronic scanning or image text of the original one, and submit the originals within the prescribed or specified time limit.

Article 7

Where an applicant files an electronic patent application, the application date shall be deemed as the date when the State Intellectual
Property Office receives the patent application documents in conformity with the provisions of Patent Law and its Detailed Implementation
Rules. The State Intellectual Property Office shall issue notice of acceptance to the applicant after receiving the patent application
fees paid by the applicant within a prescribed time limit. Where an applicant submits the patent application documents in conformity
with the provisions of the Patent Law and its Detailed Implementation Rules, but fails to pay patent application fees within the
prescribed time limit, the State Intellectual Property Office shall issue notice that is regarded as withdrawal at the same time
of issuing a notice of acceptance.

Article 8

Where an applicant files an electronic patent application, he/it shall pay patent application fees and various other fees. Unless
otherwise there are special provisions, the various fees for electronic patent application shall be paid in accordance with the amount
of charge rates in existence.

Article 9

Where the State Intellectual Property Office issues various notices, decisions and other documents to an applicant for his/its electronic
patent application in the form of electronic documents, the applicant shall obtain them in the way as prescribed in the User Agreement.

Article 10

All the provisions of the Patent Law and its Detailed Implementation Rules and the examination guidelines on patent application and
relevant documents shall be applicable to the electronic patent application, unless there are special provisions otherwise on patent
application and relevant documents that shall be submitted in the form of paper documents.

Article 11

The power to interpret the present Provisions shall remain with the State Intellectual Property Office.

State Intellectual Property Office
2004-02-12

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Brazilian Laws

CONSTITUTIONAL AMENDMENTS part 4 – 1988 Constitution

CONSTITUTIONAL AMENDMENTS part 3 – 1988 Constitution

NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS OF THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF TRINIDAD AND TOBAGO ON THE AVOIDANCE OF DOUBLE TAXATION

CIRCULAR OF THE STATE ENVIRONMENTAL PROTECTION ADMINISTRATION OF CHINA ON THE APPROVAL OF WENZHOU ECONOMIC AND TECHNOLOGY DEVELOPMENT ZONE AS THE NATIONAL ISO14000 DEMONSTRATIVE ZONE

THE CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON EXEMPTION FROM BUSINESS TAX ON INSURANCE PROCEEDS OF HUATAI INSURANCE COMPANY OF CHINA, LTD.

PROMOTION OF AGRICULTURAL MECHANIZATION LAW

DETAILED IMPLEMENTATION RULES FOR THE REGULATION ON THE ADMINISTRATION OF ADVERTISING

CIRCULAR OF MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON RESUMING TUNG BOARDING EXPORT TAX-REFUND MEASURES

TRIAL MEASURES FOR ENTERPRISE ANNUITY

PROVISIONS ON MINIMUM WAGES

THE PROVISIONS OF THE STATE INTELLECTUAL PROPERTY OFFICE ON ELECTRONIC PATENT APPLICATION

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