REGULATION ON NATIONAL DEFENSE PATENT

the State Council, the Central Military Commission

Order of the State Council and Central Military Commission

No. 418

The Regulation on National Defense Patent is promulgated hereby and shall come into force as of November 1, 2004.

Premier of the State Council Wen Jiabao

Chairman of the Central Military Commission Jiang Zemin

September 17, 2004

Regulation on National Defense Patent

Chapter I General Provisions

Article 1

The present Regulation is formulated in accordance with the Patent Law of the People’s Republic of China for the purposes of protecting
the patent rights of the pertinent national defense inventions, safeguarding the state secrets, facilitating the popularization and
application of inventions and creations, promoting the development of science and technology for national defense and meeting the
demands of the modern construction of national defense.

Article 2

The “national defense patent” refers to the patent of any invention that relates to the national defense interests, which is potentially
important to the national defense construction and thus should be kept confidential.

Article 3

The national defense patent institution of the state (hereinafter to the NDPI) shall be responsible for accepting and examining the
applications for national defense patent. If, upon examination, the NDPI believes that an applicant meets the relevant requirements
of the present Regulation, the patent administrative department of the State Council shall grant the national defense patent right
to the applicant.

The administrative department of science, technology and industry for national defense of the State Council and the General Armament
Department of the People’s Liberation Army (hereinafter referred to as the GAD) shall be responsible for the management of national
defense patents of the local system and army system respectively.

Article 4

As for an invention that relates to the national defense interests or is determined as the top secret of the state for its potential
importance to national defense construction, no one may apply for determining it as a national defense patent

Prior to declassification, the applications for national defense patent and the work of keeping national patent confidential shall
be managed in accordance with the Law of the People’s Republic of China on Guarding State Secrets and other relevant provisions.

Article 5

The term of protection fora national defense patent shall be 20 years. It shall be calculated from the date of filing an application.

Article 6

Within the term of protection for a national defense patent, if it is necessary to change the security classification of the national
defense patent, to declassify the national defense patent or to extend term of confidentiality after the termination of the national
defense patent right, the NDPI may make a relevant decision accordingly. However, if it has been determined as a state secret before
an application is filed for determining it as a national defense patent, permission shall be obtained from the organ or entity that
previously determines the security classification and the term of confidentiality, or from its superior organ.

An entity or individual who has been granted the right of a national defense patent (hereinafter referred to as the patentee of a
national defense patent) may file a written application with the NDPI for changing the security classification, declassifying the
national defense patent or extending the term of confidentiality. If the entity is a state-owned enterprise or public institution
or military entity, such an application shall be accompanied by the opinions of the organ or entity that previously determines the
security classification and the term of confidentiality, or by the opinions of its superior organ.

The NDPI shall publish the decision of changing the security classification, declassifying the national defense patent or extending
the term of confidentiality on its Internal Bulletin for National Defense Patent, inform the patentee of the national defense patent
of it, and simultaneously submit the declassified national defense patent to the patent administrative department of the State Council
for changing it into a general patent. The patent administrative department of the State Council shall timely announce the declassified
national defense patent to the general public.

Article 7

The right to apply for a national defense patent and the right of a national defense patent may be transferred to a Chinese entity
or individual within China upon approval.

When transferring the right to apply for a national defense patent or the right of a national defense patent, one shall ensure that
the state secrets won’t be divulged, shall guarantee that construction of national defense and the army won’t be affected and shall
file a written application with the NDPI. The NDPI shall conduct a preliminary examination, and then it shall, in accordance with
the functions as prescribed in the second paragraph of Article 3 of the present Regulation, timely report it to the administrative
department of science, technology and industry for national defense of the State Council or the GAD for examination and approval.

The administrative department of science, technology and industry for national defense of the State Council or the GAD shall make
a decision of approval or disapproval within 30 days after the NDPI accepts an application. If it makes a decision of disapproval,
it shall give a written notice and an explanation therefor to the applicant.

Where an applicant is approved of transferring the right to apply for a national defense patent or the right of a national defense
patent, the parties concerned shall sign a written contract and shall have it registered in the NDPI. The NDPI shall publish it on
its Internal Bulletin for National Defense Patent. The right to apply for the national defense patent or the transference of the
right of the national defense patent shall be valid from the registration date.

Article 8

It is prohibited to transfer the right to apply for a national defense patent or the right of a national defense patent to an entity
or individual outside China, or to a foreigner or foreign institution within China.

Article 9

Anyone who needs to entrust a patent agency to apply for a national defense patent or to handle other matters related to national
defense patent shall entrust a patent agency designated by the NDPI to do so. The patent agency and its personnel shall be obliged
to keep confidential the state secrets they learn in handling the national defense patent application and other matters related to
national defense patent.

Chapter II Application, Examination and Authorization of National Patent

Article 10

Anyone who applies for a national defense patent shall submit an application, description and its abstracts, claims and other documents
to the NDPI.

The national defense applicant shall prepare the application documents according to the requirements and uniform formats as prescribed
by the NDPI and shall submit them to the NDPI by personal delivery, confidential correspondence or any other secret way. The applicant
may not post them by ordinary mail.

The day when the NDPI receives the national defense patent application documents shall be the date of filing an application. If the
application documents are submitted by confidential correspondence, the date of mailing indicated by the postmark shall be the date
of filing an application.

Article 11

The NDPI shall regularly appoint a person to examine the common patent applications in the patent administrative department of the
State Council. If it finds that an application involves the interests of national defense or is of potential importance to the construction
of national defense and thus it is necessary to keep it secret, then upon consent of the patent administrative department of the
State Council, this application shall be changed into an application for national defense patent and the applicant shall be informed
of the change.

After a common patent application has been changed into an application for national defense patent, the NDPI shall examine it in accordance
with the relevant provisions of the present Regulation.

Article 12

Any invention to which the right of national defense patent may be granted must possess novelty, inventiveness and practical applicability

Novelty means that, before the date of filing an application, no identical invention has been publicly disclosed in publications within
China or abroad or has been publicly used or made known to the public by any other means within China, nor has any other person previously
filed an application which described the identical invention or obtains the right of national defense patent after the date of filing
an application.

Inventiveness means that, as compared with the technology existing before the date of filing an application, the invention has prominent
substantive features and represents a notable progress.

Practical applicability means that the invention can be made or used and can produce effective results.

Article 13

Under any of the following circumstances, an invention for which a national defense patent is applied does not lose its novelty within
six months before the date of filing an application:

(1)

It is, for the first time, exhibited at an internal exhibition sponsored by the corresponding administrative department of the State
Council or the corresponding administrative department of the People’s Liberation Army;

(2)

It is, for the first time, made public at a academic or technological conference internally held by the administrative department
of the State Council or the pertinent administrative department of the People’s Liberation Army; or

(3)

It is disclosed by any other person without the consent of the applicant.

Under any of the circumstances as listed in the preceding paragraph, the applicant for national defense patent shall make a statement
when it files an application, and shall provide the relevant documentary evidence within 2 months from the date of filing an application.

Article 14

If, upon examination over an application for national defense patent, the NDPI considers that the application doesn’t meet the requirements
of the present Regulation, it shall inform the applicant for national defense patent to present an argument or revise or make supplements
and corrections to its application for national defense patent within a specified time limit. If the applicant fails to make a response
within the specified time limit without any reasonable ground, it shall be regarded as having withdrawn its application for national
defense patent.

Within 6 months from the date of filing an application, or when the applicant for national defense patent make a response to the notice
of opinions on preliminary examination, the applicant for national defense patent may, on its own initiative, requests to revise
its application for national defense patent.

The revisions made by the applicant to its national defense patent application documents may not exceed the scope of disclosure contained
in the initial description and claims.

Article 15

After the applicant for national defense patent has presented an argument or has revised or has made supplements and corrections to
the national defense patent application documents, if the NDPI still considers that the application doesn’t meet the requirements
of the present Regulation, it shall dismiss the application.

Article 16

The NDPI shall set up a National Defense Patent Reexamination Board, which shall be responsible for reexamining the national defense
patents and announcing invalid ones.

The National Defense Patent Reexamination Board shall consist of technical experts and legal experts. Its position of director member
shall be concurrently held by the person-in-charge of the NDPI.

Article 17

If an applicant for national defense patent refuses to accept the decision of the NDPI on dismissing the application, it shall, within
3 months from receipt of the notice, ask the National Defense Patent Reexamination Board to conduct reexamination. After the National
Defense Patent Reexamination Board conducts reexamination and makes a decision, it shall notify the applicant for national defense
patent of the said decision.

Article 18

If it is held that there is no reason to dismiss a national defense application upon examination, or it is improper to dismiss a national
defense application upon reexamination, the patent administrative department of the State Council shall decide to grant the applicant
the right of a national defense patent, authorize the NDPI to issue a national defense patent certificate to the applicant and simultaneously
disclose the date of filing an application for the national defense patent, the date of granting the right of national defense patent
and the number of the national defense patent through the patent bulletin published by the patent administrative department of the
State Council. The NDPI shall register the matters relating to the national defense patent and publish them on the Internal Bulletin
for National Patent.

Article 19

Where an entity or individual considers that the grant of the right of a national defense patent is not consistent with the present
Regulation, it (he) may ask the National Defense Patent Reexamination Board to declare the right of the national defense patent invalid.

Article 20

After the National Defense Patent Reexamination Board examines an application for announcing a national defense patent invalid and
makes a decision, it shall notify the applicant and the patentee of a national defense patent of the said decision. The NDPI shall
publish the decision on declaring the right of a national defense patent invalid on the Internal Bulletin for National Patent, and
the patent administrative department of the State Council shall publish it on the patent bulletin.

Chapter III The Exploitation of National Defense Patents

Article 21

The NDP shall, within 3 months from the day when it grants the applicant the right of a national defense patent, submit the duplicates
of the relevant documents of the national defense patent to the corresponding administrative department of the State Council or the
corresponding administrative department of the People’s Liberation Army, which shall, within 4 months from the day after receipt
of the duplicates of the relevant documents, put forward opinions in writing about the exploitation of the national defense patent
and inform the NDPI of its opinions.

Article 22

The corresponding administrative department of the State Council or the corresponding administrative department of the People’s Liberation
Army may permit its designated entities to exploit the national defense patents of its own system or department. If it is necessary
to designate entities to exploit a national defense patent other than those of its own system or department, it shall file a written
application to the NDPI, which shall, in accordance with the functions as stipulated in the second paragraph of Article 3 of the
present Regulation, report that to the administrative department of science, technology and industry for national defense of the
State Council or the GAD for approval. Upon approval, the said patent may be exploited.

The NDPI shall register the information concerning the designated exploitation of national defense patents and shall publish it on
the Internal Bulletin for National Defense Patent.

Article 23

An entity exploiting a national defense patent of others shall sign a written contract with the patentee of this national defense
patent, shall pay fee to the patentee of the national defense patent in accordance with Article 25 of the present Regulation and
shall report that to the NDPI for archival purposes. Except the entities as stipulated in the contract, the exploiting entity may
not allow any other entity to exploit the national defense patent.

Article 24

Where a patentee of a national defense patent permits an overseas entity or individual to exploit its national defense patent, it
shall ensure that the state secrets won’t be divulged, shall guarantee that the construction of national defense and the army won’t
be affected and shall file a written application with the NDPI. The NDPI shall conduct a preliminary examination in pursuance of
the functions as stipulated in the second paragraph of Article 3 of the present Regulation, and then timely submit it for examination
and approval to the administrative department of science, technology and industry for national defense of the State Council, or the
GAD.

The administrative department of science, technology and industry for national defense of the State Council, or the GAD shall, within
30 days after the NDPI accepts the application, make a decision of approval or disapproval. If it makes a decision of disapproval,
it shall give a written notice and an explanation therefor to the applicant .

Article 25

Anyone who exploits the national defense patent of others shall pay the national patent exploitation fee to the patentee of a national
defense patent. If the exploitation of a national defense patent, which is derived from using the scientific research funds directly
allocated by the state for national defense or from the scientific research activities by using other national defense funds, is
consistent with the purposes of the funds from which the national defense patent is derived, it (he) may only be required to pay
the necessary national defense patent exploitation fee except there are otherwise stipulations in the scientific research contract
or in the description of scientific research project.

The “national defense patent exploitation fee” as mentioned in the preceding paragraph refers to the essential expenditure incurred
in the exploitation of a national defense patent for offering technical materials, training personnel and further technical development.

Article 26

The amount of the fee for exploiting or using a national defense patent shall be determined by the patentee of a national defense
patent and exploiting entity through negotiation. If they fail to come to an agreement, the issue shall be arbitrated by the NDPI.

Article 27

The state shall compensate the patentee of a national defense patent. After the NDPI issues a national defense patent certificate,
it shall pay the compensation fee for national defense patent to the patentee of the national defense patent. The amount of compensation
fee shall be determined by the NDPI. If the patent is for a service invention, the patentee of the national defense patent shall
pay at least 50 % of the compensation fee for national defense patent to the inventor.

Chapter IV Management and Protection of National Defense Patents

Article 28

The Internal Bulletin for National Defense Patent published by the NDPI falls within the scope of state secret documents. The range
of its readers shall be decided by the NDPI.

The Internal Bulletin for National Defense Patent may publish the following contents:

(1)

The items as recorded in an application for national defense patent;

(2)

The claims for a national defense patent;

(3)

The abstracts of the description of an invention;

(4)

The grant of a national defense patent;

(5)

The termination of a national defense patent;

(6)

The announcement on invalidity of a national defense patent;

(7)

The right to apply for a national defense or the transference of a national defense patent;

(8)

The designated exploitation of a national defense patent;

(9)

The records of a license contract on the use of a national defense patent;

(10)

The change of the security classification or declassification of a national defense patent;

(11)

The extension of the term for the confidentiality of a national defense patent;

(12)

The change of name or address of a patentee of a national defense patent; and

(13)

Other relevant items.

Article 29

After the grant of a national defense patent, one may, upon permission of the NDPI, consult the descriptions of the national defense
patent under any of the following circumstances:

(1)

Requesting to declare the national defense patent invalid;

(2)

Being in the need of exploiting a national defense patent;

(3)

Occurrence of any dispute over the national defense patent; or

(4)

Due to the needs of scientific research for national defense.

A consulter shall be obliged to keep secret the state secrets he learns during the consulting.

Article 30

The corresponding administrative department of the State Council, the corresponding administrative department of the People’s Liberation
Army and the administrative departments of science, technology and industry for national defense of the provinces, autonomous regions,
and municipalities directly under the Central Government shall each designate an institution to be responsible for the management
of national defense patents and shall notify the NDPI of it. All such institutions shall be subject to the operating guidance of
the NDPI.

The army entities undertaking tasks of scientific research or production for national defense or participating in armament orders,
entities for which the State Council performs the obligations of the investor, and public institutions directly under the State Council
shall each designate a corresponding department to manage their respective national defense patents.

Article 31

The NDPI may mediate the following disputes over national defense patent at the request of a party concerned:

(1)

Any dispute over the ownership of the right to apply for national defense patent and the national defense patent right;

(2)

Any dispute over the qualification of the inventor or creator of a national defense patent;

(3)

Any dispute over the award and remuneration of the inventor or creator of a service invention-creation; and

(4)

Any dispute over the fees for using or exploiting the national defense patent.

Article 32

Except when it is otherwise provided in the Patent Law of the People’s Republic of China and the present Regulation, anyone who exploits
a national defense patent without the permission of the patentee of the national defense patent, it (he) infringes upon its (his)
national defense patent right, the parties concerned shall solve it through negotiation if any dispute is caused. If the parties
concerned refuse to negotiate, or if they fail to reach an agreement through negotiation, the patentee of a national defense patent
may file a lawsuit in the people’s court or require the NDPI to solve the issue.

Article 33

Anyone who divulges the state secrets in violation with the present Regulation shall be punished in pursuance of the Law of the People’s
Republic of China on Guarding State Secrets and other relevant provisions of the state.

Chapter V Supplementary Provisions

Article 34

Anyone who applies for a national defense patent to the NDPI and go through other formalities with it shall pay the fees according
to the relevant provisions.

Article 35

The pertinent provisions in the Patent Law of the People’s Republic of China and the Detailed Rules for the Implementation of the
Patent Law of the People’s Republic of China are applicable to the national defense patents, but the specific provisions in the present
Regulation shall prevail.

Article 36

The present Regulation shall come into force as of November 1, 2004. The Regulation on the National Defense Patents approved by the
State Council and the Central Military Commission on July 30, 1990 shall be simultaneously abolished.

the State Council, the Central Military Commission
2004-09-17

CIRCULAR OF THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ON STRENGTHENING THE SUPERVISION OVER VERIFICATION AND WRITING-OFF OF THE EXPORT PROCEEDS IN FOREIGN EXCHANGE

State Administration of Foreign Exchange

Circular of the State Administration of Foreign Exchange on Strengthening the Supervision over Verification and Writing-off of the
Export Proceeds in Foreign Exchange

Hui Fa [2004] No. 98

September 30, 2004

To the branch offices of the State Administration of Foreign Exchange and the departments for foreign exchange control of various
provinces, autonomous regions and municipalities directly under the Central Government, and the branch offices of the State Administration
of Foreign Exchange of municipalities of Shenzhen, Dalian, Qingdao, Xiamen and Ningbo; and to the various designated foreign exchange
banks with Chinese investment:

Recently some local branch offices have in succession reported the acts of some enterprises’re-selling instruments for verification
and writing-off of the export proceeds in foreign exchange within their jurisdiction. Moreover, departments concerned reported to
the State Council that some people in Zhejiang, Jiangxi and Sichuan were defrauding the State of the refunded tax in the name of
earning foreign exchange through exports by acquiring a lot of dollars and then depositing such dollars into accounts of export enterprises.
In view of these circumstances, related leaders of the State Council have given an official reply of great importance, requiring
relevant departments to promptly conduct investigation together and improve the administration. Therefore, the State Administration
of Foreign Exchange hereby notify related matters on further strengthening the supervision over the verification and writing-off
of export proceeds in foreign exchange as follows:

On the precondition of continuous support to trade facilitation, the administration of the issuance of instruments for verification
and writing- off of the export proceeds in foreign exchange shall be strengthened in strict accordance with related provisions of
the Implementation of the Measures for the Administration of Verification and Writing-off of the Export Proceeds in foreign Exchange,
especially to focus on the supervision over export enterprises that collect the said instruments in a large quantity and quite frequently,
and to trace and urge such enterprises to deal with verification and writing-off of export proceeds in foreign exchange in time.
Local branch offices of the State Administration of Foreign Exchange shall be on the alert, in time report abnormalities during the
collection of the said instruments by export enterprises, conduct investigation and verification thereafter and take steps to handle
the problems that are found in violation of provisions, if any.

Local branch offices of the State Administration of Foreign Exchange shall take one step ahead in strengthening the administration
of export items that require settlement with foreign currency notes by urging banks to handle the formalities of exchange settlement
and entry into account in terms of exchange collection under export items in strict compliance with Article 27 of the Rules for
the Implementation of the Measures for the Administration of Verification and Writing-off of the Export Proceeds in foreign Exchange..
Should exchange settlement or entry into account be prohibited to be effected by foreign currency notes according to provisions,
no banks may issue coupons special for verification and writing-off of the export proceeds in foreign exchange to export enterprises
for handling formalities of verification and writing-off of the export proceeds in foreign exchange.

Personnel at the counter of branch offices of the State Administration of Foreign Exchange shall, upon handling the formalities of
verification and writing-off of the export proceeds in foreign exchange for export enterprises, strictly observe related internal
control system and deal with businesses according to specified procedure; shall pay attention to examine with due care the pertinent
certificates submitted by export enterprises so as to ensure the truthfulness and completeness of instruments for verification and
writing-off, and conduct data post record by hand according to provisions as well as review such data.

Branch offices of the State Administration of Foreign Exchange of all localities shall, under the leadership of the People’s Banks
in places where such offices are located, consciously and initiatively strengthen the inspection and supervision over the compliance
of business concerning verification and writing-off of the export proceeds in foreign exchange, which is handled inside such offices,
and shall, according to internal control system, organize to well conduct spot check and audit after verifying and canceling counter
service, establish and improve internal audit system and carry out supervision over verification and writing-off in strict accordance
with the relevant provisions laid down in the Measures for the Administration of Verification and Writing-off of the Export proceeds
in foreign exchange. In case of many failings in the administration as a result of non-compliance with provisions, personnel responsible
therefor shall be investigated subject to related provisions.

Branch offices of the State Administration of Foreign Exchange of all localities shall issue coupons special for tax refund on the
verification and writing-off of the export proceeds in foreign exchange, actively carry out close cooperation with the Customs and
tax authorities in plugging up loopholes of verification and writing-off of the export proceeds in foreign exchange and tax refund.

Local branch offices of the State Administration of Foreign Exchange of all localities shall, upon the receipt of this Circular, transmit
it to sub-braches in areas under their jurisdiction, carefully organize and implement it and promptly report to the State Administration
of Foreign Exchange any new situation or problem occurred in the verification and writing-off of the export proceeds in foreign exchange
within the aforesaid areas.

State Administration of Foreign Exchange
2004-09-30

CIRCULAR OF THE GENERAL ADMINISTRATION OF CUSTOMS ON TRANSMITTING THE CATALOGUE OF PRIORITY INDUSTRIES FOR FOREIGN INVESTMENT IN THE CENTRAL-WESTERN REGION (REVISED IN 2004)

General Administration of Customs

Circular of the General Administration of Customs on Transmitting the Catalogue of Priority Industries for Foreign Investment in the
Central-western Region (Revised in 2004)

Shu Shui Fa [2004] No. 347

Guangdong sub-administration of the General Administration of Customs, Tianjin and Shanghai special commissioners offices and all
the customs directly under the General Administration of Customs:

Upon the approval of the State Council, the National Development and Reform Commission and the Ministry of Commerce jointly promulgated
the Catalogue of Priority Industries for Foreign Investment in the Central-western Region (Revised in 2004) (hereinafter referred
to as the Catalogue, see the appendix for detail), which was implemented as of September 1, 2004. The Catalogue is hereby transmitted,
and the relevant issues concerning the implementation are notified as follows:

The Catalogue was implemented as of September 1, 2004, that is, the project with foreign investment in the central-western region
(including capital increased projects) approved after September 1 shall be implemented according to the Catalogue. As for the project
with foreign investment subject to the Catalogue, tariff and import link VAT may be exempted in accordance with the provisions of
the Urgent Notice of the General Administration of Customs on the Implementation of the Circular of the State Council on Adjusting
the Taxation Policies of Import Equipment (Shu Shui [1997] No. 1062).

For the purpose of ensuring the succession of policy, as for the project with foreign investment approved according to the former
Catalogue of Priority Industries for the Foreign Investment in Central-western Region before September 1, 2004, taxation preferential
policies on import may be still enjoyed continuously according to the former provisions.

Where any project being established and not exempted from tax complies with the provisions of the Catalogue, an application for making
up the Confirmation Letter of the Project with Chinese and Foreign Investment that the State Encourages to Develop may be filed to
the competent department of investment under the State Council or to the authorized competent department of investment at provincial
level. After the Confirmation Letter of the Project with Chinese and Foreign Investment that the State Encourages to Develop is gained,
the imported self-used equipment of the project being established may enjoy taxation preferential policies on import according to
the former provisions, but the tax that has been levied from the imported equipment shall not be refunded.

As for the project approved by the examination and approval department to enjoy taxation preferential policies on import, all the
customs shall strictly check the scope of the commodities exempted from tax according to the Catalogue of Import Commodity Not Exempted
from Tax of the Project with Foreign Investment.

After the implementation of the Catalogue, the code of Project Item of the Industry Policy Examination and Approval shall be G,
for instance, the second item of Shanxi province shall be filled in as: Subsequent industrial development of such national key ecological
projects as reclaiming farmland to forests and pastures, and protecting natural forests (G1402); the fifth item of Jiangxi province
shall be filled in as: Manufacture of top grade ceramics for daily use (G3605).

The issues concerning the adjustment of the parameter library in the System for Administration of Tax Reduction and Exemption will
be notified separately.

Other issues not covered in this Circular shall still be carried out in accordance with the provisions of the Circular of the State
Council on Adjusting the Taxation Policies of Import Equipment (Guo Fa [1997] No.37) and the Urgent Notice of the General Administration
of Customs on the Implementation of the Circular of the State Council on Adjusting the Taxation Policies of Import Equipment (Shu
Shui [1997] No. 1062).

General Administration of Customs

October 14, 2004

General Administration of Customs
2004-10-14

MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION SUPPLEMENTARY NOTICE ON TRIAL IMPLEMENTATION OF TAX REFUND (EXEMPTION) FOR EXPORT OF GOODS UNDER SMALL-SCALE BORDER TRADE SETTLED IN RENMINBI

Ministry of Finance, State Administration of Taxation

Ministry of Finance and the State Administration of Taxation Supplementary Notice on Trial Implementation of Tax Refund (Exemption)
for Export of Goods under Small-scale Border Trade Settled in Renminbi

Cai Shui [2004] No. 178

The Department of Finance and the Bureau of State Taxation of Yunnan Province:

With a view to further handling well the pilot work in the trial implementation in Yunnan of tax refund for export of goods under
small-scale border trade settled in Renminbi, upon the approval of the State Council to, as of October 1, 2004, the rate of refundable
amount of taxes has been adjusted from the present 70% to 100% if the export of goods under small-scale border trade in Yunnan is
settled in Renminbi by means of banking transfer; and the present rate of refundable amount of taxes maintains at 40% if the export
of goods under small-scale border trade in Yunnan is settled in cash. The specific time for implementation shall accord with the
date of export indicated on the “Customs Declaration Form for Export of Goods (the Sheet for Tax Refund for Exports)” issued by the
Customs.

Other matters relating to tax refund (exemption) for export of goods under small-scale border trade settled in Renminbi shall still
be implemented in light of the provisions set by Ministry of Finance and the State Administration of Taxation Notice on Trial Implementation
of Tax Refund (Exemption) for Export of Goods under Small-scale Border Trade Settled in Renminbi (Cai Shui [2003] No. 245).

Hereby notify.

Ministry of Finance

State Administration of Taxation

October 29, 2004

Ministry of Finance, State Administration of Taxation
2004-10-29

GENERAL OFFICE OF THE MINISTRY OF COMMERCE NOTICE ABOUT FURTHER CLARIFYING THE PROCEDURES FOR THE APPLICATION FOR, EXAMINATION AND APPROVAL OF FOREIGN-FUNDED COMMERCIAL ENTERPRISES

General Office of Ministry of Commerce

General Office of the Ministry of Commerce Notice about Further Clarifying the Procedures for the Application for, Examination and
Approval of Foreign-funded Commercial Enterprises

Shang Zi Zi [2004] No. 84

After the promulgation of the Measures for the Administration on Foreign Investments in Commercial Fields (hereinafter referred to
as the Measures), some local competent commercial departments inquired of this Ministry about how to make the relevant applications
for foreign-invested commercial enterprises in case that the foreign trade and economic cooperation commission (department or bureau)
of a province (autonomous region, municipality directly under the Central Government, or city specifically designated in the state
plan) fail to become combined with the economic and trade commission (commerce commission, commerce bureau or domestic trade office)
. In order to clarify the above-mentioned issues, we hereby make the following notice:

In light of the provisions of the Measures, the foreign trade and economic cooperation commission (department or bureau) of the province
(autonomous region, municipality directly under the Central Government, or city specifically designated in the state plan) shall
accept an application for the establishment subject to the examination and approval of the Ministry of Commerce (hereinafter referred
to as the MOFCOM), but it shall solicit the opinion of the economic and trade commission (commerce commission, commerce bureau or
domestic trade office) of the same level on the report of feasibility study. Upon the consent of the latter, it shall submit the
aforesaid application to the MOFCOM for examination and approval. The MOFCOM shall release an approval document about the report
of feasibility study and the establishment of enterprise as well as a foreign-invested enterprise approval certificate. With regard
to an application for launching branch stores in multi-provincial areas, the MOFCOM shall solicit the opinion of the foreign trade
and economic cooperation commission (department or bureau) where each branch store is located. The latter shall, upon the consent
of the economic and trade commission (commerce commission, commerce bureau or domestic trade office) of the same level, give a reply
within 1 month as of the receipt of the consultation letter of the MOFCOM.

In light of the Measures, the foreign trade and economic cooperation commission (department or bureau) of the province (autonomous
region, municipality directly under the Central Government, or city specifically designated in the state plan) shall accept an application
for the establishment of an enterprise subject to the examination and approval of the provincial commerce administrative department,
but it shall solicit the opinion of the economic and trade commission (commerce commission, commerce bureau or domestic trade office)
of the same level on the report of feasibility study. Upon the consent of the latter, it shall make examination and approval, and
release an approval document. After the approval document is signed by the economic and trade commission (commerce commission, commerce
bureau or domestic trade office) of the same level, the foreign trade and economic cooperation department (bureau) shall release
a foreign-funded enterprise approval certificate. With regard to an application for launching branch stores in multi-provincial areas,
the foreign trade and economic cooperation commission (department or bureau) where the enterprise is registered shall solicit the
opinion of the foreign trade and economic cooperation commission (department or bureau) where each branch store is located. The latter
shall, upon the consent of the economic and trade commission (commerce commission, commerce bureau or domestic trade office) of the
same level, give a reply within 1 month as of the receipt of the consultation letter. In case of any problem, please contact this
Ministry (Foreign Investment Department or Market Construction Department) immediately.

General Office of the Ministry of Commerce

November 12, 2004

General Office of Ministry of Commerce
2004-11-12

PROVISIONS ON THE SUBSTANTIAL TRANSFORMATION OF CRITERIA IN NON-PREFERENTIAL RULES OF ORIGIN

Decree of the General Administration of Customs of People’s Republic of China

No. 122

Provisions on the Substantial Transformation of Criteria in Non-Preferential Rules of Origin, adopted at the meeting of the General
Administration of Customs on November 30, 2004, are hereby promulgated and shall be effective as of January 1, 2005.
Director of the General Administration of Customs, Mu Xinsheng

December 6, 2004

Provisions on the Substantial Transformation of Criteria in Non-Preferential Rules of Origin

Article 1

In order to determine the origin for imports and exports correctly, these Provisions are formulated according to the Regulations
of People’s Republic of China on the Place of Origin for Imports and Exports.

Article 2

These Provisions shall, under non-preferential trade measures, apply to the determination of origin of goods where more than two
countries or regions participate in the production.

Article 3

The criteria for determining the substantial transformation of imports and exports shall base on the change in tariff classification,
and where the change in tariff classification fails to reflect substantial transformation, ad valorem percentage and manufacturing
or processing operation shall be based as the supplement criteria.

Article 4

“Change in tariff classification” refers to, after the raw materials not originated from a county (region) is manufactured or processed
in the country (region), the change of four-digit tariff classification of the goods derived takes place in Imports and Exports Tariff
of People’s Republic of China.

Article 5

“Manufacturing or processing operations” refers to the principal operations carried out in a country (region) which confer essential
characteristics to the goods derived after the manufacturing or processing operations.

Article 6

“ad valorem percentage” refers to, after the raw materials not originated from a county (region) is manufactured or processed in
the country (region), the value added exceeds 30% of the value of the goods derived, and the formula is as follows:

ex work price-the value of non-originating raw materials

———————————————————————00%0%

ex work price

“Ex work price” refers to the price of finished products paid to the manufacturer.

“Value of non-originating raw materials” refers to the value of import raw materials and spare parts for manufacturing or assembling
the finished products directly, including raw materials or spare parts whose place of origin is unknown, which is calculated by its
import cost, insurance and freight (CIF).

Calculation of the said “ad valorem percentage” shall be conform to generally accepted accounting principles and the Regulations of
Import and Export Tariff of the People’s Republic of China

Article 7

The goods whose substantial transformation is determined by the criteria of manufacturing or processing operations and Ad Valorem
Percentage are specified in the Detailed List of Goods Applicable to the Criteria of Manufacturing or Processing Operations and ad
valorem percentage (see annex), and whether or not substantial transformation takes place shall be determined according to the specified
criteria. The substantial transformation of goods not specified in the Detailed List of Goods Applicable to the Criteria of Manufacturing
or Processing Operations and Ad Valorem Percentage shall apply the criteria of change in tariff classification.

Article 8

The Detailed List of Goods Applicable to the Criteria of Manufacturing or Processing Operations and Ad Valorem Percentage shall be
amended by the General Administration of Customs in conjunction with the Ministry of Commerce and the State Administration for Quality
Supervision, Inspection and Quarantine, and be publicized

Article 9

These Provisions shall be effective as of January 1, 2005.

Annex:
Detailed List of Goods Applicable to Manufacturing or Processing Operations and Ad Valorem Percentage Criteria

Explanation: The list is arranged in the light of the classification, chapter and tariff nomenclature heading numbers under the Imports
and Exports Tariff of People’s Republic of China (hereinafter referred to as the Tariff)

In tariff nomenclature heading numbers, fourCdigit tariff item number shall be specified. In addition, in case the goods contain
all the four-digit tariff item numbers in a chapter of the Tariff, only the post_title of the chapter thereof shall be listed; in the
case of four-digit tariff item number specific for a certain goods, a mark of asterisk shall be added before the tariff item number.

The criteria of substantial transformation refer to the criteria that are corresponding to manufacturing or processing operations
and ad valorum percentage and applicable to the goods.

“Cutting”refers to cutting that is carried out to all the cut parts (or work materials).

Tariff Nomenclature Heading Numbers

Tariff Nomenclature Heading Numbers	Commodity Description	Substantial Transformation Test
Category 1.Living Animals; Animal Products
Chapter 3
03.03	frozen fish eggs	laying eggs, separating and freezing
03.04	fresh, cold and frozen fish fillets and other fish(no matter ground or not)	removing entrails and boning
03.06	Shelled shrimp, crab meat	shelling and freezing
03.07	Frozen or dried cuttlefish, squid and octopus	removing entrails, freezing or drying
Chapter 5
05.04	animal casing	Cleaning, separating, salinizing or drying
Category 2. Plant Products
Chapter 8
08.01	cashew kernel	shelling and peeling
Category 4.Food, Beverage, Wine and Vinegar; Tobacco and Products of Tobacco and Tobacco Substitute
Chapter 17
17.01	granulated sugar and soft white sugar	made of raw sugar
Chapter 18
18.04	cocoa butter, cocoa oil	made of cacao, or meeting criteria of ad valorem percentage
18.05	unsugared cocoa or cocoa without other sweet substances	made of cacao, or meeting criteria of ad valorem percentage
18.06	chocolate and other cocoa food	made of cacao, or meeting criteria of ad valorem percentage
Chapter 24
24.02	cigar and cigarette	made of tobacco
24.03	other tobacco products	made of tobacco
Category 6.Chemical Industry and Relative Industrial Products
Chapter 28	abiochemical, precious metal, rare earth metal, radioactive element and isotope organic and inorganic compound	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter 29	Organic chemicals	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter 30
30.03	illness-cure or illness-prevention drugs mixing two or more ingredients(excluding goods in tariff code 30.02,30.05 or 30.06 ) , whose dosage isnt prepared or retail package isnt made.	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
30.04	illness-cure or illness-prevention drugs made of mixing composition of products or unmixing products(excluding products in tariff code 30.02, 30.05 or 30.06), whose dosage is prepared or retail package is made (including in the form of skin absorption)	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter31	Fertilizer	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter 32	Extractive material of tanning and dye; tannic acid and derivatives, dye, pigment, and other color additives; painting and varnish; putty and other similar adhesive; ink and printing ink	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter 33	Essential oil and balm; Aromatic material products and cosmetic and washing products	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter 34	Soap, organic surfactant, detergent, lubricant, synthetic wax, mixed wax, polish, candle, and the like, plastotype ointment, dentistry wax and plaster agent	made of materials not in tariff code of goods itself or meeting criteria of ad valorem percentage
Chapter 38	Miscellaneous chemical products	made of materials other than in tariff code of goods or meeting criteria of ad valorem percentage
Category 7. Plastic and Plastic products; Rubber and Rubber Products
Chapter 39
39.17	plastic pipe and accessories(such as joint, elbow pipe and flange)	working materials in 39.01-39.14 into shape
39.18	lumpy or rolling plastic floor covering,(no matter whether it is sticky or not) plastic wallpapering products stipulated in k 9 of this Chapter	working materials in 39.01-39.14 into shape
39.19	self-adhesive plastic board, plate, film, foil, tape, flat-bar and other flat materials no matter whether rolled or not	working materials in 39.01-39.14 into shape
39.20	other non-foamed plastic board, plate, film, foil and flat-bar not produced by strengthening, laminating, supporting other materials or in similar method	working materials in 39.01-39.14 into shape
39.21	other plastic board, plate, film, foil and flat-bar	working materials in 39.01-39.14 into shape
39.22	plastic bathtub, showering tray, launder, washstand, bidet, bedspan, toilet seat, closestool cover, water-pumping tank and the similar sanitary ware	working materials in 39.01-39.14 into shape
39.23	plastic products for transportation and packing of goods; plastic stopple, lid and similar products	working materials in 39.01-39.14 into shape
39.24	plastic tableware, kitchenware and other household appliances and washing ware	working materials in 39.01-39.14 into shape
39.25	other plastic products for construction in unspecified tariff code	working materials in 39.01-39.14 into shape
39.26	other plastic products and products of other materials specified in tariff code 39.01-39.14	Ministry of Commerce 2004-12-28

MEASURES FOR THE ADMINISTRATION OF FOREIGN INSURANCE INSTITUTIONS’ REPRESENTATIVE OFFICES IN CHINA

2004011520040301China Insurance Regulatory Commissionepdf/e03340.pdfJforeign insurance institutions, representative offices in China, application, establishment, supervision and administratione03340Measures for the Administration of Foreign Insurance Institutions’ Representative Offices in ChinaBaoJianHuiLing [2004] No. 1January 15th, 2004Chapter I General ProvisionsArticle 1 With a view to strengthening the administration of foreign insurance institutions’ representative offices in China (hereinafter referred
to as “representative offices”), and meeting the needs for the opening of China’s insurance market to the outside world, the present
Measures are formulated in accordance with the “Insurance Law of the People’s Republic of China”.Article 2 Foreign insurance institutions mentioned in the present Measures refer to the insurance companies, reinsurance companies, insurance
intermediary institutions, insurance associations and other insurance organizations, which are registered outside the territory of
China.Representative offices mentioned in the present Measures refer to the representative offices and general representative offices established
by foreign insurance institutions inside the territory of China upon approval, engaging in liaison, market investigations and/or
other similar non-business activities.The chief representative mentioned in the present Measures refers to the principal responsible person of a representative office;
the general representative mentioned in the present Measures refers to the principal responsible person of a general representative
office.Article 3 The representative offices must abide by the laws and regulations of China and the relevant provisions of China Insurance Regulatory
Commission (hereinafter referred to as CIRC).The legal rights and interests of the representative offices are under the protection of China law.Article 4 CIRC shall, in accordance with the law and upon authorization of the State Council, perform its supervisory duties towards representative
offices.The dispatched offices of CIRC shall, within the scope of authorization of CIRC, conduct daily supervision on the representative offices
within their respective jurisdictions on behalf of CIRC.Chapter II Application and EstablishmentArticle 5 A foreign insurance institution that applies for establishing a representative office (hereinafter referred to as the “applicant”)
shall meet the following conditions:(1)It is in good business condition;(2)It has no records of major violation of laws or rules within 3 years prior to the application date;(3)Other prudential conditions prescribed by CIRC.Article 6 The formal application form for planned establishment of a representative office shall be provided by CIRC.Article 7 An applicant shall submit the following documents:(1)a formal application form;(2)an application letter to the chairman of CIRC, which is signed by the board chairman or general manager;(3)a photocopy of the business license or lawful certificate for opening the business or registration certificate, which was checked
and issued by the relevant competent authority of the country or region of the locality;(4)the articles of association of the office, a name list of the board members, and a name list of the management staff or main partners;(5)the annual reports of the 3 years prior to the application date;(6)the opinions issued by the relevant competent authority of the country or region of the locality on the applicant’s establishment
of the representative office inside the territory of China, or a recommendation letter issued by the industrial association of the
involved industry. The opinions or recommendation letter shall state the records of penalties imposed upon the applicant during the
3 years prior to their/its issuance;(7)a power of attorney to the chief representative, which is signed by the board chairman or general manager;(8)the resume and other relevant certificates of the chief representative to be appointed; and(9)other documents prescribed by CIRC.The photocopies of the “business license”, “lawful certificate for opening the business” and “registration certificate” must be notarized
by a public notary institution lawfully established in the country or region of the applicant’s locality, or be authenticated by
the Chinese embassy or consulate accredited to that country.Article 8 An applicant shall submit the application documents to CIRC. CIRC shall handle the applications for the planned establishment of representative
offices separately in light of the following circumstances:(1)If there is any error in the application documents that may be corrected on the spot, it shall permit the applicant to correct such
error on the spot;(2)If the application documents are not complete or are not in statutory form, it shall, either on the spot or within 5 days, inform
the applicant once for all of all the contents to be supplemented, or else it shall be regarded as having accepted the application
as of the date of receiving the application documents;(3)If the application documents are complete and in statutory form, or the applicant has submitted all the supplemented application documents
as required, it shall accept the application.Whether CIRC accepts an application or not, it shall issue a written document bearing a special seal and with the date indicated on
it.Article 9 CIRC shall make a decision on whether to grant the approval within 20 days as of accepting an application. If it is unable to make
such a decision within 20 days, the period may be extended for 10 days upon approval of the chairman of CIRC, and CIRC shall inform
the applicant of the reason for extension of the period.CIRC shall issue an approval certificate, if it decides to grant the approval; if not, it shall state the reason in writing.Article 10 A representative office shall, after obtaining the approval certificate, make industrial and commercial registration in accordance
with the relevant provisions.A representative office shall move into a fixed office site within 3 months as of obtaining the approval certificate; if it fails
to move into a fixed office site within 3 months, the original approval certificate shall be automatically invalidated.Article 11 A foreign insurance institution that has established 2 or more representative offices inside the territory of China may file an application
to CIRC for designating one of representative offices as the general representative office.Article 12 A foreign insurance institution that applies for designating a general representative office shall submit an application letter written
to the chairman of CIRC, which is signed by the board chairman or general manager.The procedures for the establishment of a general representative office shall be the same as those of a representative office.Chapter III Supervision and AdministrationArticle 13 The name of a representative office shall be composed of the following contents in sequence: “name of the foreign insurance institution”,
“name of the city of the locality” and “representative office”; the name of a general representative office shall be composed of
the following contents in sequence: “name of the foreign insurance institution” and “general representative office in China”.Article 14 Except the principal responsible person, the main employees of a representative office shall be addressed as “representatives” or
“deputy representatives”.Article 15 The employees of a representative office shall abide by the laws and regulations of China, have good virtues and behaviors, and have
no evil records.Article 16 A general representative shall have no less than 8 years of work experience, and an educational qualification of specialized college
or above; a chief representative shall have no less than 5 years of work experience, and an educational qualification of specialized
college or above.Where a general representative or chief representative does not have an educational qualification of specialized college or above,
he/she shall have no less than 10 years of work experience with the insurance industry.Article 17 There shall be no more than 3 foreign employees in each representative office.Article 18 No representative office or its employees shall conclude any agreement or contract with any legal person or natural person, which
might bring income to the representative office or to the foreign insurance institution it represents. Nor shall they take part in
any business activities.Article 19 A representative office shall have its independent and fixed office site and full-time employees.Article 20 A general representative or chief representative shall not hold offices concurrently in 2 or more representative offices; nor shall
he/she hold an office in any business institution inside the territory of China.Article 21 A general representative or chief representative shall be permanently stationed in the representative office to preside over the daily
work. If he/she is to be absent from the representative office for more than 1 month running, he/she shall designate a special person
to perform the duties on his behalf, and report to the local office dispatched by CIRC in writing.Article 22 A representative office shall, by the end of February in each year, submit a work report of the last year in duplicates to the local
office dispatched by CIRC, and the said dispatched office shall transfer it to CIRC.The work report shall be filled out in line with the format prescribed by CIRC.Article 23 A representative office shall, within 6 months after the end of each accounting year of the foreign insurance institution it represents,
submit the foreign insurance institution’s annual report of the last year respectively to CIRC and the local office dispatched by
CIRC.Article 24 Where the foreign insurance institution represented by a representative office is under any of the following circumstances, the representative
office shall, within 10 days as of the occurrence of the event, submit a written report to CIRC, and meanwhile send a copy to the
local office dispatched by CIRC:(1)The company’s articles of association, registered capital or registered address is modified;(2)The foreign insurance institution is divided or merged or its principal responsible person is changed;(3)The foreign insurance institution is operating at a heavy loss;(4)The foreign insurance institution is penalized due to violation of laws or rules;(5)The relevant competent authority of the country or region where the foreign insurance institution is located takes major supervisory
measures against the said institution; or(6)Other events that heavily impact the foreign insurance institution’s business.Article 25 Where a representative office changes its general representative or chief representative, it shall apply to CIRC, and submit the following
documents:(1)an application letter to the chairman of CIRC, which is signed by the board chairman or general manager of the foreign insurance institution
it represents;(2)a power of attorney of the general representative or chief representative to be appointed, which is signed by the board chairman or
general manager of the foreign insurance institution it represents; and(3)the certificates of identity and academic qualification as well as the resume of the general representative or chief representative
to be appointed.Article 26 Where a representative office is to be cancelled, it shall apply to CIRC, and submit an application letter written to the chairman
of CIRC, which is signed by the board chairman or general manager of the foreign insurance institution it represents.Article 27 Where a representative office intends to change its name, it shall apply to CIRC, and submit an application letter written to the
chairman of CIRC, which is signed by the board chairman or general manager of the foreign insurance institution it represents, and
also submit the relevant certificates on the change of its name.Article 28 Where a representative office is under any of the circumstances prescribed in Articles 25 through 27 of the present Measures and files
an application to CIRC, CIRC shall make a decision on whether to grant the approval within 20 days as of receiving the complete application
documents.CIRC shall issue an approval certificate if it decides to grant the approval; if not, it shall state the reason in writing.Article 29 A representative office may only change its office address within the jurisdiction of the city where it is located.A representative office shall, within 5 days as of the date when its office address is changed, report to the local office dispatched
by CIRC, and submit the telephone and fax numbers of the new office address.Article 30 Where a representative office changes, increases or reduces its representatives, deputy representatives or foreign employees, it shall,
within 5 days as of the date when the persons are changed, increased or reduced, report to the local office dispatched by CIRC, and
submit the certificates of identity and academic qualification as well as the resumes of the appointed staff.Article 31 Where a representative office is changed into a general representative office upon approval, the original representative office shall
be cancelled automatically, and the general representative office shall go through the formalities for industrial and commercial
cancellation of the representative office within 1 month as of the date when CIRC approves the change.Article 32 Where, after the representative office of a foreign insurance institution is cancelled, the general representative office is the only
representative office in China, it shall change itself from general representative office into representative office.The general representative office shall file an application for change to CIRC, and submit an application letter signed by the board
chairman or general manager of the foreign insurance institution it represents. CIRC shall make a decision on whether to grant the
approval within 20 days as of accepting the application letter. CIRC shall issue the approval certificate if it decides to grant
the approval; if not, it shall state the reason in writing.Where a general representative office is changed into a representative office upon approval, the general representative office shall
be cancelled automatically, and the representative office shall, within 1 month as of the date when CIRC approves the change, go
through the formalities for industrial and commercial cancellation of the general representative office.Article 33 Where, after a representative office is cancelled, the foreign insurance institution it represented still has a general representative
office, the said general representative office shall be responsible for the unfinished affairs. If there is no general representative
office, other representative offices of the foreign insurance institution it represented shall be responsible for the unfinished
affairs. If all the representative offices of the foreign insurance institution it represented have been cancelled, the foreign insurance
institution it represented shall be responsible for the unfinished affairs.Article 34 CIRC and its dispatched offices shall carry out daily and annual inspections on the representative offices in accordance with the
law.The contents of daily and annual inspections include:(1)Whether the formalities for the changes in a representative office are complete;(2)Whether the contents of all application documents conform to the actual circumstances;(3)Whether the formalities for appointment or change of the employees in a representative office are complete;(4)Whether any representative office engages in business activities; and(5)Other particulars that CIRC and its dispatched offices consider necessary to be inspected.Chapter IV Legal LiabilitiesArticle 35 Any representative office established without approval by violating the present Measures shall be banned by CIRC in accordance with
the law.Article 36 Whoever violates the present Measures to engage in insurance business activities shall be penalized by CIRC in accordance with the
relevant laws and regulations. Whoever engages in any business activities other than insurance shall be imposed upon a warning by
CIRC, and be imposed upon a fine of not more than 30,000 Yuan, if the circumstance is serious.Article 37 Whoever fails to submit the report or documents required by Articles 22 through 24 of the present Measures shall be given a warning
by the local office dispatched by CIRC, and be ordered to make a correction.Article 38 The employees of a representative office who are directly liable for the violation of the present Measures shall be given a warning
by CIRC in light of the circumstance, and shall be imposed upon a fine of not more than 5,000 Yuan separately or jointly.Article 39 Where a representative office provides any false information or conceals any important fact, it shall be given a warning.Article 40 Whichever office violates other provisions in the present Measures shall be ordered to make a correction; or shall be given a warning,
if it fails to make a correction within the required time.Chapter V Supplementary ProvisionsArticle 41 The present Measures shall be referred to, if the insurance institutions from Hong Kong, Macao or Taiwan region are to establish representative
offices in the Mainland.Article 42 The present Measures shall be referred to, if the foreign insurance institutions are to establish offices in China upon approval of
CIRC.Article 43 Such phrases as “not less than”, “not more than” and “within” mentioned in the present Measures all include the given figure.Article 44 The relevant periods for approval and report as prescribed in the present Measures shall refer to the working days, and not include
holidays.Article 45 The responsibility to interpret the present Measures shall remain with CIRC.Article 46 The present Measures shall come into force on March 1, 2004. The Measures for the Administration of Foreign-Funded Insurance Institutions’
Representative Offices in China promulgated by CIRC on November 26, 1999 shall be repealed simultaneously.

China Insurance Regulatory Commission
2004-01-15

NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUES CONCERNING FURTHER STRENGTHENING THE ADMINISTRATION ON THE COLLECTION OF STAMP TAX

State Administration of Taxation

Notice of the State Administration of Taxation on the Issues concerning Further Strengthening the Administration on the Collection
of Stamp Tax

GuoShuiHan [2004] No. 150

January 30th, 2004

The bureaus of local taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities
directly under the State planning:

Since the stamp tax came into practice in 1988, the local tax organs of all levels have been continuously strengthening the administration
on its collection and have formulated effective measures for collection according to the local conditions, thus ensuring the steady
growth of the income from stamp tax. However, with the establishment and development of the market economy of our country and the
promulgation and implementation of the new Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter
referred to as LATC), some provisions governing the stamp tax can’t meet the actual needs of the administration on tax collection,
thus the discrepancies between these provisions and the LATC are becoming increasingly obvious. With a view to strengthening the
administration on the collection of stamp tax, stopping up the related loopholes, making it convenient for the taxpayers and guaranteeing
the continuous and steady growth of the income from stamp lax, the relevant issues concerning strengthening the administration on
the collection of stamp tax are hereby clarified as follows:

Strengthening the management of the taxable documents subject to stamp tax

The tax organs of all levels shall strengthen the management of the taxable documents subject to stamp tax, ask the taxpayers to establish
a uniform register of taxable documents subject to stamp tax, and ensure the timely, accurate and complete registration of various
taxable documents. With respect to an entity with numerous taxable documents or with several departments that may sign taxable documents
with other entities, the competent tax organ shall ask it to formulate the measures for the management of the registration of taxable
documents in light of the actual circumstances. A taxpayer shall, if possible, specify a special department or a special person to
be responsible for the management of the taxable documents.

In accordance with the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Administration of
Tax Collection, the taxable documents subject to stamp tax shall be preserved for 10 years.

Perfecting the measures for the regular aggregate payment of stamp tax

The tax organs of all levels shall strengthen the tax management of the entities subject to regular aggregate stamp tax, issue a regular
aggregate payment license to the entities upon approval and determine the time limit for the regular aggregate payments. In the meanwhile,
the tax organs shall require the taxpayers to regularly submit the statements on the regular aggregate payments for stamp tax, and
regularly examine the taxpayers’ aggregate payments for stamp tax.

Strengthening the management of the commission agents of the stamp tax

The tax organs of all levels shall strengthen the management of the payments of the tax stamps sold by the commission agents, and
shall conduct a thorough inspection over the sale of the tax stamps within their respective jurisdictions. Where a commission agent
violates the provisions governing the commissioned sale of tax stamps, it/he shall be disqualified from selling the tax stamps in
light of the seriousness of the circumstances. Any act of a commission agent that affects the sale of the tax stamps shall, once
found out, be corrected in good time.

A tax organ shall, in light of the actual local circumstance, choose some entities or individuals that have a perfect and standard
management system and a rather reliable credit standing to sell the tax stamps as commission agents, and shall often guide, examine
and supervise their work.

Verification of the collection of stamp tax

Pursuant to Article 35 of the LATC and the features of the sources of the stamp tax, and with a view to strengthening the management
of the collection of stamp tax, under any of the following circumstances, the local tax organ may verify the base for the taxpayer’s
payable stamp tax:

(1)

The taxpayer fails to establish a register for the taxable documents subject to stamp tax, or failing to register faithfully or keep
properly the taxable documents subject to stamp tax;

(2)

The tax base for the payable stamp tax is obviously low due to the taxpayer’ refusal or failure to faithfully provide taxable documents
subject to stamp tax;

(3)

The taxpayer adopts the way of paying the aggregate stamp tax regularly, but fails to submit statements on the regular aggregate payments
for stamp tax to the local tax organ within the time limit as required by the tax organ; after admonished by the latter to submit
the statements within a time limit, the taxpayer still fails to do so or the local tax organ has found out in its examination that
the former has failed to make regular aggregate payments for stamp tax.

A local tax organ shall, when verifying the collection of stamp tax, issue to the taxpayer a notice on the verification of the collection
of stamp tax, in which it shall specify the base of stamp tax and the time limit for the tax payments.

A local tax organ shall, when verifying the collection of stamp tax, according to the taxpayer’s actual income from production and
business operations and by referring to the previous information on the taxpayer’s payments for stamp tax and the contract conclusion
in the same trade, determine a scientific and reasonable amount or proportion as the base for the payments of stamp tax.

The tax organs of all levels shall gradually establish basic stamp tax database, which shall cover the information of the collection
of stamp tax in different trades and the relevant materials of different taxpayers, shall determine a scientific and reasonable assessment
model, and shall ensure that the collection be verified in time, accurately, fairly and reasonably.

The local tax organs of all provinces, autonomous regions, municipalities directly under the Central Government and cities directly
under the State planning may, in light of the requirements of the present Notice and their respective actual circumstances, formulate
measures for the verification and collection of stamp tax, specifying the scope of the taxable documents subject to stamp tax, the
basis for the verification, the time limit for the tax payments and the verification amount or proportion, etc., and shall report
them to the State Administration of Taxation for archival purposes.

State Administration of Taxation
2004-01-30

MEASURES OF THE CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA ON THE SUPERVISION OF PROCESSING TRADE GOODS

the General Administration of Customs

Order of the General Administration of Customs of the People’s Republic of China

No.113

The Measures of the Customs of the People’s Republic of China on the Supervision of Processing Trade Goods, which were approved after
deliberation at the executive meeting of the Administration on January 7th, 2004, are hereby promulgated and shall come into force
as of April 1st, 2004.

Mu Xinsheng, the Director of the General Administration of Customs

February 26th, 2004

Measures of the Customs of the People’s Republic of China on the Supervision of Processing Trade Goods

Chapter I General Provisions

Article 1

In order to promote the healthy development of processing trade, and to regulate the customs’ administration of processing trade goods,
the present Measures are formulated in accordance with the Customs Law of the People’s Republic of China and other relevant laws
and administrative regulations.

Article 2

The present Measures apply to the formalities for the filing for records, import and export customs declaration, processing, supervision,
and the verification and writing-off of processing trade goods.

The filing for records, import and export customs declaration, processing, and the verification and writing-off of goods under processing
trade shall be conducted through paper documents and electronic data.

Article 3

Meaning of the following terms used herein:

The term “processing trade” refers to the business activities in which the operating enterprise imports all or part of the raw or
ancillary materials, spare parts, components, and packaging materials (hereinafter referred to as materials), and after processing
or assembling, re-exports the finished products. It includes processing of supplied materials and processing of imported materials.

The term “processing of supplied materials” refers to the business activities in which the imported materials are supplied by the
overseas enterprise, and the operating enterprise need not pay foreign exchange for the import, but just carries out processing or
assembling in accordance with the requirements of the overseas enterprise, and charges for the processing, with the finished products
being marketed by the overseas enterprise.

The term “processing of imported materials” refers to the business activities in which the operating enterprise pays foreign exchange
for the import, and exports the finished products.

The term “goods under processing trade” refers to the imported materials, and finished processed products under processing trade,
as well as the leftover materials, inferior products, and byproducts generated during the processing, etc.

The term “processing trade enterprises” shall include the operating enterprises and processing enterprises that have been registered
with the customs.

The term “operating enterprise” refers to the various kinds of import and export enterprises and foreign-funded enterprises that conclude
the contracts of processing trade import and export with foreign parties, as well as the foreign processing and assembling service
companies that have obtained the license for processing of imported materials upon approval.

The term “processing enterprise” refers to the manufacturing enterprises that, upon entrustment by the operating enterprises, assume
the processing or assembling of the imported materials and that have the status of legal person, as well as the factories without
the status of legal person established by the operating enterprises, but employing relatively independent accounting and having obtained
the business certificate (license) of industry and commerce.

The term “unit consumption quantity” refers to the quantity of the imported materials consumed per finished export product by the
processing trade enterprise under normal production conditions, and it is referred to as “unit consumption” for short.

The term “deep processing and transfer” refers to the business activities in which the processing trade enterprise transfers the products
processed by using bonded imported materials to another processing trade enterprise for further processing and re-export.

The term “undertaking enterprise” refers to the production enterprise that concludes the processing contract with the operating enterprise
and undertakes the outward processing operations entrusted by the operating enterprise. The undertaking enterprise must register
with the customs and have the corresponding production capacity.

The term “outward processing” refers to the act of the processing trade enterprise to, as a result of the restriction of its own production
operations and upon approval of the customs and after finishing the relevant formalities, entrust the undertaking enterprise to process
a certain operation procedure with respect to the processing trade goods, and transport back the processed goods back to the operating
enterprise within a prescribed time limit for final re-export.

The term “inspection” refers to the act of the customs to check and verify whether the processing and production capacity, as well
as the import, transport, storage, processing, assembling, assignment, transfer, sale or export of processing trade goods, etc.,
declared by the processing trade enterprise conform to the facts and are in compliance with the relevant laws, administrative regulations
and rules, through such methods as verification of data, examination of documents, verification of goods against the relevant account
books, etc.

The term “verification and writing-off” refers to the act of the customs, at the application of the processing trade operating enterprise
for lift of control after completing the formalities for re-export or domestic sale etc., to lift the control if the application
of the operating enterprise is genuine and complies with the relevant laws, administrative regulations and rules upon examination
and inspection.

Article 4

Except there being other provisions by the State, if the imported materials under processing trade fall within import restrictions
imposed by the State, the operating enterprise shall be exempted from submitting the import license to the customs; if the finished
export products of processing trade fall within the export restrictions imposed by the State, the operating enterprise shall submit
the export license to the customs.

Article 5

Where the imported materials under processing trade are among those under bonded supervision, the customs shall, after the finished
goods are exported, make verification and writing-off according to the verified quantity of the goods actually processed and exported.
Where taxes are collected in advance pursuant to the provisions, the customs shall, after the finished goods are exported, return
the collected taxes according to the verified quantity of the goods actually processed and exported.

Where export customs duties shall be levied on the export products under processing trade, the customs shall collect the export customs
duties pursuant to the relevant provisions.

Article 6

The customs shall apply the system of guarantee with respect to processing trade goods pursuant to the provisions of the State.

Article 7

Processing trade goods may not be mortgaged, pledged, or placed under lien.

Article 8

The customs may, according to the needs of supervision, make inspections over the processing trade enterprises, which shall render
cooperation. Customs inspections shall not affect the normal business activities of the enterprises.

Article 9

Processing trade enterprises shall, in accordance with the Accounting Law of the People’s Republic of China and the relevant laws,
administrative regulations and rules of the State, establish account books, statements, and other relevant documents that comply
with the requirements of customs supervision to record the information of import, storage, assignment, transfer, sale, processing,
use, wearing-off, and export, etc., relating to its processing trade goods, keep accounts and make assessments on the basis of legal
and valid certificates.

A processing trade enterprise shall, pursuant to the provisions, submit to the customs the annual statements of the business operations
of the previous year and other relevant documents.

Chapter II Putting Processing Trade Goods on File

Article 10

An operating enterprise shall go through the formalities for putting processing trade goods on file with the customs of the place
where the processing enterprise is located.

Where the operating enterprise and the processing enterprise are not within the jurisdiction of the same customs directly under the
General Administration of Customs (GAC), the formalities for putting goods on file shall be carried out pursuant to the provisions
of the customs on the administration of processing trade in different places.

Article 11

When going through the formalities for putting processing trade goods on file, an operating enterprise shall faithfully report the
trade method, unit consumption, ports of import and export, as well as the commodity names, commodity numbers, specifications and
types, prices, and origins, etc., of the imported materials and export products.

Article 12

When going through the formalities for putting processing trade goods on file, an operating enterprise shall submit the following
documents:

Valid documents issued by the competent authority approving the operation of processing trade;

Certificate of Production Capacity of Processing Enterprise in Processing Trade issued by the competent authority, if the operating
enterprise itself has the capacity of processing;

Contract of entrusted processing and the Certificate of Production Capacity of Processing Enterprise in Processing Trade of the processing
enterprise issued by the competent authority, if the operating enterprise entrusts the processing to the processing enterprise;

Contract concluded by the operating enterprise with the foreign party; and

Other certificates and materials that the customs deems necessary to be submitted.

Article 13

If the documents are complete and valid and comply with Articles 10 to 12 herein upon examination by the customs, the customs shall
put the record on file within 5 workdays from the day of receipt of the application filed by the enterprise, and shall issue the
manual of processing trade.

Where it is necessary to handle the formalities for guarantee, the customs shall issue the manual of processing trade after the operating
enterprise finishes the formalities for guarantee pursuant to the provisions.

Article 14

Under any of the following circumstances, the customs shall refuse to put the record on file and notify the operating enterprise in
writing:

The imported materials or export products fall within those prohibited by the State from import and export;

The products to be processed fall within those prohibited by the State from being processed and produced within China;

The imported materials are those for which the customs is unable to apply bonded supervision;

The operating enterprise or processing enterprise is one that is not permitted to carry out processing trade as provided for by the
State; or

The operating enterprise applies to the customs for filing for record without reporting and surrendering the manual of processing
trade, upon its expiration, to the customs within the prescribed time lime.

Article 15

Where the operating enterprise or processing enterprise is under any of the following circumstances, the customs may put on record
for it after the operating enterprise provides guarantee of the same value as that of the payable taxes or provides a letter of indemnity
from the bank;

Being suspected of smuggling or rule breaking, and the customs has put the case on file for investigation and the case has not been
concluded yet; or

Being required by the customs to make rectification as a result of poor management and the rectification has not ended yet.

If the operating enterprise or processing enterprise is under any of the following circumstances and the customs has good reason to
believe that there is high risk in supervision, the customs may handle the case by analogy with the preceding paragraph and notify
the relevant enterprise in writing:

Leasing the factory or equipment;

Engaging in the processing trade for the first time;

Having applied for an extension of the Manual of Processing Trade for twice or more; or

Having filed for a record of processing trade in different places.

Article 16

Where the customs has found that the documents submitted by the operating enterprise for putting on record processing trade goods
are not in conformity with the facts, it shall deal with the case pursuant to the following provisions:

Where the goods have not been imported, the customs shall write off the record thereof; or

Where the goods have been imported, the enterprise may apply for returning them or may continue to perform the contract after providing
the customs with a cash deposit of the same value as that of the payable taxes or providing a letter of indemnity from the bank.

Article 17

An operating enterprise that has put on record the processing trade goods may apply to the customs for the sub-volume or follow-up
volume of the Manual of Processing Trade.

Article 18

Where there is any alteration in the record of the processing trade goods, the operating enterprise shall go through the formalities
for alteration within the valid term of the manual of processing trade. Where it is necessary to report to the original examining
and approving organ for approval, such a report shall be made.

Chapter III Import, Export and Processing of Goods Under the Processing Trade

Article 19

Where an operating enterprise imports goods under processing trade, it may either import them from foreign counties, areas under special
supervision by the customs, or bonded warehouses, or transfer them into China by way of deep processing and transfer. Where an operating
enterprise exports goods under processing trade, it may export the goods to foreign countries, areas under special supervision by
the customs, or bonded warehouses, or transfer them out of China by way of deep processing and transfer.

Article 20

An operating enterprise shall make import and export customs declaration of processing trade goods by taking with it such relevant
documents as the manual of processing trade, and the special customs declaration form for import and export processing trade goods,
etc.

Article 21

The goods imported and exported by operating enterprises by way of processing trade shall be included in the customs statistics.

Article 22

An operating enterprise, upon approval of the competent authority, may carry out deep processing and transfer, and shall go through
the relevant formalities pursuant to the provisions of the customs on the administration of deep processing and transfer of processing
trade goods.

Article 23

An operating enterprise may carry out outward processing business upon approval of the customs. Outward processing trade shall be
carried out within the valid term of the manual of processing trade.

When contracting out the processing trade, an operating enterprise may not sell the processing trade goods to the undertaking enterprise.
The undertaking enterprise may not contract the processing of the processing trade goods to any other enterprise again.

Article 24

An operating enterprise shall transport back to itself such processing trade goods as the finished products, leftover materials, residual
materials, inferior products, and byproducts, etc., generated in the outward processing.

Article 25

Under any of the following circumstances, the customs shall not approve the outward processing operation:

The operating or undertaking enterprise is suspected of smuggling or rule breaking, and the case has been put on file by the customs
for investigation and has not been concluded;

The operating enterprise contracts the major operation out to others for processing; or

The management of production and operation of the operating enterprise or undertaking enterprise is not in conformity with the requirements
of customs supervision.

Article 26

The operating enterprise and undertaking enterprise shall both subject themselves to the customs supervision. The operating enterprise
shall, in accordance with the customs requirements, faithfully report the consignment, processing, unit consumption, and storage,
etc., of the goods contracted out for processing.

Article 27

In the case of urgent need for the processing of export goods, the operating enterprise may, upon ratification of the customs, interchange
bonded materials with non-bonded materials.

The interchange between bonded materials with non-bonded materials shall be limited to the same enterprise, and shall stick to the
principle of being the same type, same specification, same quantity, and not for profit.

Bonded imported materials for processing of supplied materials may not be interchanged with non-bonded materials.

Article 28

If the operating enterprise must use some non-bonded materials due to the needs of processing techniques, it shall first faithfully
declare to the customs the proportion, category, specification, type, and quantity of the non-bonded materials to be used, and the
customs shall write off those non-bonded materials from the total materials consumed for the export products.

Article 29

Where an operating enterprise needs to return to or change the imported materials with the original supplier as a result of quality
problem, or non-conformity of the imported materials with the specification or type with that stipulated in the contract, it may
go through the formalities for customs declaration directly with the port customs. Bonded imported materials that have already been
processed may not be returned or changed.

Chapter IV Verification and Writing-off of Processing Trade Goods

Article 30

The operating enterprise shall process and re-export the imported materials within the prescribed time limit, and shall report to
the customs for verification and writing-off within 30 days from the day of export of the last batch of finished products under the
Manual of Processing Trade or the day of expiration of the Manual of Processing Trade.

Where the contract concluded by an operating enterprise with the foreign party is terminated before expiration, the enterprise shall
report to the customs for verification and writing-off within 30 days from the day of termination of the contract.

Article 31

The operating enterprise shall, when reporting for verification and writing-off, faithfully declare the information about the imported
materials, the finished products, for export leftover materials, residual materials, inferior products, byproducts, and unit consumption,
etc, and shall submit to the customs the Manual of Processing Trade, the special customs declaration form for import and export of
processing trade goods, as well as the other documents that the customs requires.

Article 32

The customs shall accept the report for verification and writing-off if the documents are complete and valid upon examination. If
the customs rejects the application, it shall notify the enterprise of the reasons in writing, and the enterprise shall report for
verification and writing-off again pursuant to the provisions.

Article 33

The customs may make the verification and writing-off through paper documents or electronic data, and may go to the factories to make
inspections if necessary, and the enterprise shall render cooperation.

The customs shall make the verification and writing-off within 30 days from the day of the acceptance of the report. Where it is necessary
to extend the period due to special circumstances, it may be extended for 30 days upon approval of the director of the customs directly
under the GAC or the director of the subordinate customs authorized thereby.

Article 34

Where the imported materials or finished products under processing trade are instead sold on the domestic market due to certain reasons,
the customs may, on the strength of the valid document of approval for domestic sale issued by the competent authority, collect taxes
on the bonded imported materials according to law and collects additional interest for late tax collection. Where the imported materials
fall within the import restrictions imposed by the state, the operating enterprise shall also submit the import license to the customs.

Article 35

Where the operating enterprise returns the imported materials under processing trade out of China, the customs shall make the verification
and writing-off on the strength of the relevant certificate of returning.

Where the operating enterprise abandons the processing of goods upon approval of the customs, the provisions of the customs on the
administration of abandoned import goods shall be followed. And the customs shall make the verification and writing-off on the strength
of the relevant certificates of acceptance of the abandoning.

Article 36

The leftover materials, residual materials, inferior products, and byproducts generated by the operating enterprise in the production
process, and the bonded goods suffering losses from disasters shall be dealt with in accordance with the provisions of the customs
on the administration of such materials and goods. The customs shall make the verification and writing-off on the strength of the
relevant documents.

Article 37

If an operating enterprise loses its manual of processing trade, it shall report to the customs in good time.

The customs shall write off the lost manual of processing trade after handling the case in accordance with the relevant provisions.

Article 38

With respect to the Manual of Processing Trade that is allowed to write off upon verification, the customs shall issue the Notification
of the Conclusion of Verification and Written-off to the operating enterprise.

Article 39

Where the operating enterprise has provided guarantee, the customs shall discharge the guarantee pursuant to the provisions after
the verification and writing-off is concluded.

Article 40

The records of processing trade goods and the written-off documents shall be kept for 3 years from the day of conclusion of the verification
and writing-off of the manual of processing trade.

Article 41

Where a processing trade enterprise is split, merged, or becomes insolvent, it shall report to the customs in good time and finish
the customs formalities.

Where the processing trade goods are sealed by the people’s court or the relevant law enforcement department, the processing trade
enterprise shall report to the customs within 5 workdays from the day of the sealing of those goods.

Chapter V Legal Liabilities

Article 42

If any party, in violation of the provisions hereof, commits smuggling or any other acts against customs control, the customs shall
deal with the offender in accordance with the relevant provisions of the Customs Law of the People’s Republic of China and the Implementation
Rules of Administrative Punishment of the Customs Law of the People’s Republic of China. And if a crime has been constituted, the
offender shall be subjected to criminal liabilities.

Chapter VI Supplementary Provisions

Article 43

Where a bonded factory carries out processing trade, the provisions on the administration of bonded factories in the processing trade
shall be followed.

Article 44

Where a bonded group in the processing of imported materials carries out processing trade, the provisions of the customs on the administration
of bonded groups in the processing of imported materials shall be followed.

Article 45

Where a processing trade enterprise subject to computer network supervision carries out processing trade, the provisions of the customs
on the administration of computer network control of processing trade enterprises shall be followed.

Article 46

Where a processing trade enterprise carries out processing trade in such areas under special customs supervision as bonded zones or
export processing zones, the provisions of the customs on the administration of areas under special customs supervision such as bonded
zones and export processing zones shall be followed.

Article 47

The declaration and verification of unit consumption shall be carried out in accordance with the provisions of the customs on the
administration of unit consumption of processing trade.

Article 48

Separate provisions shall be formulated with respect to the administration of the tax refund by the customs after the export of processing
trade goods on which taxes have been collected upon import.

Article 49

The power to interpret the present Measures shall remain with GAC.

Article 50

The present Measures shall come into force as of April 1st, 2004.

the General Administration of Customs
2004-02-26

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Brazilian Laws

CONSTITUTIONAL AMENDMENTS part 4 – 1988 Constitution

CONSTITUTIONAL AMENDMENTS part 3 – 1988 Constitution

REGULATION ON NATIONAL DEFENSE PATENT

CIRCULAR OF THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ON STRENGTHENING THE SUPERVISION OVER VERIFICATION AND WRITING-OFF OF THE EXPORT PROCEEDS IN FOREIGN EXCHANGE

CIRCULAR OF THE GENERAL ADMINISTRATION OF CUSTOMS ON TRANSMITTING THE CATALOGUE OF PRIORITY INDUSTRIES FOR FOREIGN INVESTMENT IN THE CENTRAL-WESTERN REGION (REVISED IN 2004)

MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION SUPPLEMENTARY NOTICE ON TRIAL IMPLEMENTATION OF TAX REFUND (EXEMPTION) FOR EXPORT OF GOODS UNDER SMALL-SCALE BORDER TRADE SETTLED IN RENMINBI

GENERAL OFFICE OF THE MINISTRY OF COMMERCE NOTICE ABOUT FURTHER CLARIFYING THE PROCEDURES FOR THE APPLICATION FOR, EXAMINATION AND APPROVAL OF FOREIGN-FUNDED COMMERCIAL ENTERPRISES

PROVISIONS ON THE SUBSTANTIAL TRANSFORMATION OF CRITERIA IN NON-PREFERENTIAL RULES OF ORIGIN

MEASURES FOR THE ADMINISTRATION OF FOREIGN INSURANCE INSTITUTIONS’ REPRESENTATIVE OFFICES IN CHINA

NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUES CONCERNING FURTHER STRENGTHENING THE ADMINISTRATION ON THE COLLECTION OF STAMP TAX

MEASURES OF THE CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA ON THE SUPERVISION OF PROCESSING TRADE GOODS

CONSTITUTION ACT, 1982 – page 22

CONSTITUTION ACT, 1982 – page 21

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CONSTITUTION ACT, 1982 – page 16

CONSTITUTION ACT, 1982 – page 12

CONSTITUTION ACT, 1982 – page 11

CONSTITUTION ACT, 1982 – page 10

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