ANNOUNCEMENT OF MINISTRY OF COMMERCE, GENERAL ADMINISTRATION OF CUSTOMS AND STATE ENVIRONMENTAL PROTECTION ADMINISTRATION

the Ministry of Commerce, the General Administration of Customs, the State Environmental Protection Administration

Announcement of Ministry of Commerce, General Administration of Customs and State Environmental Protection Administration

[2004] No. 55

In accordance with the Foreign Trade Law of the People’s Republic of China, the Custom Law of the People’s Republic of China, the
Law of Air Pollution Prevention and Control of the People’s Republic of China as well as other requirements related to the state
industrial policy, the prohibited commodities catalogue of processing trade are now adjusted and promulgated (see Appendix1). At
the same time some of the documents related to prohibited commodities of processing trade promulgated before shall be abolished (see
Appendix2).

This Announcement shall enter into force as of November 1, 2004. For those processing trade business which has been examined and approved
by commercial department (foreign trade and economy cooperation department), been put on record with the Customs and is related to
this catalogue’s adjustment and updating, it is permitted to complete the execution during the period of validity. However, the processing
trade handbook shall not be prolonged over the expiring date. Those commodities shall not be sold within the territory.

Henceforth the catalogue and the tax number of the prohibited commodities of processing trade shall be adjusted and updated annually
in line with the development of the national economy as well as the requirement of the industrial policy. If any department concerned
encounters any problem or has any suggestion during the execution, please put forward in time.

It is hereby notified.

Appendix: as is presented

Ministry of Commerce

General Administration of Customs

State Environmental Protection Administration

October 27, 2004 Appendix 1:Prohibited Commodities of Processing Trade

Commodity prohibited from import of export by the state

Announcement No.19, 2001 by the Ministry of Foreign Trade and Economic Cooperation of People’s Republic of China (the first batch
of commodities prohibited from import and the first batch of commodities prohibited from export prohibited from export);

Announcement No.37, 2001 by the Ministry of Foreign Trade and Economic Cooperation , The Customs General Administration and the State
Administration for Quality Supervision , Inspection and Quarantine of People’s Republic of China (the second batch of commodities
prohibited from import );

Announcement No.36, 2001 by the Ministry of Foreign Trade and Economic Cooperation , the General Administration of Customs, and the
State Administration for Environment Protection of People’s Republic of China(the third batch of commodities prohibited from import);

Announcement No.25, 2002 by the Ministry of Foreign Trade and Economic Cooperation , the General Administration of Customs, and the
State Administration for Environment Protection of People’s Republic of China (the forth and fifth batch of commodities prohibited
from import, excluding sugar cane, molasses (17031000) and other molasses (17039000) having been adjusted to be restricted from import
in the forth batch);

Announcement No. 40, 2004 by the Ministry of Commerce, the General Administration of Customs, and the Ministry of Forestry of People’s
Republic of China (the second batch of commodities prohibited from export);

import materials which fall within commodities prohibited from import into China (including old clothes, disused publications with
obscene contents and industrial waste with injurant or radioactive substances etc. ).

II.

Commodity of processing trade prohibited from import or export

seeds, seedling, breeder, chemical fertilizer, feedstuff, additive and antibiotic etc. imported for planting or raising export products

frozen tip of chicken wing, chicken claws, chicken liver and other chicken sweetbread (import commodity code: 02071429)

waste machinery and electronic products and scrap materials(see the list below) htm/e03716.htmSerial No

Serial No.	Import Commodity Codes	Commodity Description	Note
1	26190000	Slag, scruff, oxygenized tegument and other boiled waste material	in making iron and steel (excluding granulated slag )
2	72044900.10	iron and steel casting die of abandoned cars
2	72044900.20	waste hardware and electric appliance based on recycling iron and steel
3	74012000	cement copper
4	74040000.10	waste electric machines based on reclaiming copper etc.	including waste electrical machines, electrical wire, cable and hardware and electric appliance
5	76020000.10	waste electrical wire based on reclaiming aluminum	including waste electrical wire, cable and hardware and electric appliance
6	89080000	watercraft for dismounting and other floating construction
7	26209990.10	calx and residue with over 10% of vanadium pentoxide

4. Used electromechanical products (see the following table) (excluding the expansion of the maintenance and reopening in export processing
zone and tax-protected zone)

Serial No.

Import Commodity Codes

Commodity Description

Notes

84151010-84150909

air condition

841780202

radioactive waste incinerator

84181010-84189999

electric or non-electric refrigerator and other refrigeration equipments

84711000-84715090

computer-like devices

84716011

display

84716012

84716019

84716031-84716039

MEASURES FOR THE ADMINISTRATION OF AUTOMATIC IMPORT LICENSE OF GOODS

the Ministry of Commerce, the General Administration of Customs

Order of the Ministry of Commerce and the General Administration of Customs

No. 26

The Measures for the Administration of Automatic Import License of Goods, which were adopted at the 17th executive meeting of the
Ministry of Commerce on December 9, 2004, are hereby promulgated and shall go into effect as of January 1, 2005.

the Minister of the Ministry of Commerce Bo Xilai

the Director of the General Administration of Customs Mu Xinsheng

December 10, 2004

Measures for the Administration of Automatic Import License of Goods

Article 1

With a view to effectively supervising the import of some goods and regulating the administration of automatic import license of goods,
the present Measures are formulated according to the relevant provisions of the Foreign Trade Law of the People’s Republic of China
and the Ordinance of the People’s Republic of China on the Administration of Import and Export of Goods.

Article 2

The present Measures shall apply to the import of goods as stipulated in the Catalogue of Goods Subject to the Automatic Import License
Administration into the territory of the People’s Republic of China by the foreign trade operators that undertake the import of goods
and other entities.

Article 3

The Ministry of Commerce of the People’s Republic of China (hereinafter referred to as the Ministry of Commerce) shall, on the basis
of the needs on supervising the import of goods, administer the automatic import license to the import of some goods and promulgate
the catalogue at least 21 days before the execution. The present Catalogue of Goods Subject to the Automatic Import License Administration
is attached behind (see Attachment I).

Article 4

The catalogue of goods subject to the automatic import license administration, including the names and customs commodity codes of
specific goods, shall be determined and adjusted by the Ministry of Commerce together with the General Administration of Customs
and other relevant departments. This catalogue shall be promulgated by the Ministry of Commerce in the form of public announcement.

Article 5

The administration on automatic import license and the issuance of Automatic Import Licenses shall be undertaken by the Quota License
Affairs Offices, the local special commissioner’s offices under the Ministry of Commerce, the competent departments of commerce (foreign
trade and economic cooperation) of all provinces, autonomous regions, municipalities directly under the Central Government and cities
specifically designated in the state plan as well as the departmental and local organs of the import and export of mechanical and
electrical products (hereinafter referred to as the license issuing organs) upon authorization by the Ministry of Commerce. The Name
List of Graded License Issuing Organs of Automatic Import Licenses is attached behind (see Attachment II).

Article 6

The Automatic Import Licenses (see Attachment III for the sample form) and the special seals for the automatic import licenses (see
Attachment IV for the sample seal) shall be uniformly supervised and issued to the license issuing organs by the Ministry of Commerce.
And every license issuing organ shall appoint a special person to keep the licenses and the seals and use them for special purposes.

Article 7

A consignee (including the importer and the import user) shall, when importing goods subject to the automatic import license administration,
submit an application for automatic import license to the local or corresponding license issuing organ and obtain an Automatic Import
License before it makes customs declaration.

A consignee, who applies for importing goods subject to the bid-invitation procurement, shall invite public bidding according to law.

The customs shall go through the inspection and release formalities upon the strength of Automatic Import Licenses affixed with the
special seals for automatic import licensing. The bank shall go through the formalities of selling and paying foreign exchanges
upon the strength of Automatic Import Licenses.

Article 8

When applying for an automatic import license, a consignee shall submit the following materials:

(1)

a qualification certificate for the consignee to engage in the import and export of goods, archival filing and registration documents
or the approval certificate in the case of a foreign-invested enterprise (the said certificates and documents shall be submitted
only by an applicant for its first application during a Gregorian calendar year);

(2)

an application form for the automatic import license (see Attachment V for the sample form);

(3)

a contract on the import of goods;

(4)

an (original) agreement on the import by an agency if the import is carried out by an agency;

(5)

materials proving that the uses of imported goods or the final users conform to the state provisions if there are special provisions
thereon;

(6)

materials as listed in the Catalogue to be submitted for various goods; and

(7)

other necessary materials to be submitted as prescribed by the Ministry of Commerce.

A consignee shall be responsible for the authenticity of the submitted materials and ensure that its relevant operations accord with
the state laws.

Article 9

The consignee may file an application for the Automatic Import License directly to the license issuing organ in written form or via
the internet.

In the case of an application in written form, the consignee can obtain an Application Form for Automatic Import License (it can be
photocopied) and other relevant materials from the license issuing organ or download them through related websites, faithfully fill
in and submit them to the license issuing organ by way of sending, posting or any other proper means and together with other materials
as provided for in this Measures.

In the case of an application via the internet, the consignee shall firstly apply to the license issuing organ for an electronic key
for identifying the enterprise identification. For the said application, the consignee shall log in a relevant website, enter into
a relevant application system and faithfully fill in an Application Form for Automatic Import License and other materials online
according to the requirements, and submit the relevant materials as provided for in this Measures to the license issuing organ.

Article 10

For any application for license with correct contents and a complete form, the license issuing organ shall, within 10 working days
after the receipt of such an application, issue an Automatic Import License.

Article 11

Any consignee, who conforms to the requirements in laws and regulations of the state on engaging in the import of goods subject to
the automatic import license, may apply for and acquire an Automatic Import License.

Article 12

Whoever imports goods subject to the automatic import licensing in the following manners does not need to obtain an Automatic Import
License:

(1)

the import of goods under the processing trade for re-export (with the exception of the crude oil and finished oil);

(2)

the import of goods within the investment amount by a foreign-invested enterprise for the investment or for its self-use;

(3)

the import of sample goods for advertisement and products for experiment, with each batch being not more than 5,000 yuan;

(4)

the temporary import of goods under the customs supervision; and

(5)

other manners stipulated in any state law or regulation, for which the Automatic Import License is not required.

Article 13

The present Measures shall not apply to the goods subject to the automatic import license administration that enter such areas under
special customs supervision as the bonded zones or export processing zones of the People’s Republic of China, as well as the bonded
storehouses and bonded logistics centers. In the case of any import of goods subject to the automatic import license administration
from such areas under special customs supervision as the bonded zones and export processing zones, as well as the bonded storehouses
and bonded logistics centers, the Automatic Import Licenses shall still be obtained besides the circumstances as provided for in
Article 10 of the present Measures.

Article 14

Where the goods subject to the automatic import license administration are imported for processing trade, they shall be re-exported
according to the relevant provisions. If the said goods cannot be re-exported and are to be sold instead inside the country due to
special circumstances, it shall apply for an Automatic Import License according to the present examination and approval procedures
on processing trade for the domestic market. The detailed rules for applying for and obtaining licenses of all goods shall be found
in the Catalogue of Goods Subject to the Automatic Import License Administration.

Article 15

Where the State adopts temporary prohibitive measures on import or temporary restrictive measures on the quantity of import for those
goods subject to the automatic import license administration, the issuance of such automatic import licenses for those goods shall
be ceased as of the date when the temporary measures come into force.

Article 16

Where a consignee does not use the obtained Automatic Import License, it shall return it to the original license issuing organ within
the period of validity and give the reasons. The license issuing organ shall revoke the Automatic Import Licenses returned by the
consignee.

If an Automatic Import License has been lost, the consignee shall immediately report the loss in written form to the original license
issuing organ and the customs at the import port as indicated in the face of the automatic import license. The license issuing organ
shall re-issue an license after verifying that there is no bad consequence upon receipt of the report for loss.

Any Automatic Import License that fails to be obtained within one month after the issuing day may be withdrawn and removed by the
license issuing organ.

Article 17

The customs may inspect and release the bulk cargo with the amount of overload or short load being within 5 percent of the total amount
of goods without a license. For such four kinds of large bulk cargoes as the crude oil, processed oil, chemical fertilizers and steel
products, they may be inspected and released without a license if the amount of overload or short load is within 3 percent of the
total amount of goods.

Article 18

The Ministry of Commerce shall in general exercise administration of “one license for one batch” for goods under the Automatic Import
License and may carry out the administration of “one license not for one batch” for some goods.

The “one license for one batch” means that the same Automatic Import License shall not be used in accumulative customs declaration
in batches. The consignee may apply for obtaining several Automatic Import Licenses for items under the same contract of import.

The “one license not for one batch” means that the same Automatic Import License can be used in accumulative customs declaration by
different batches within the valid period, but not more than six times. And the customs shall keep the photocopy each time after
it indorses in the “endorsement column of customs inspection and release” of the original Automatic Import License, and preserve
the original for the last time.

For the large bulk cargo subject to the automatic import license administration and the “one license not for one batch” administration,
the customs shall deduct an amount within the quota of the automatic import license pursuant to the actually imported amount; for
the import of last batch, the overload shall be calculated according to the actual remaining amount of the said automatic import
license and within the permissible upper limit of overload.

Article 19

The availability of an Automatic Import License shall be within a Gregorian calendar year and the period of validity shall be six
months.

Article 20

Where an Automatic Import License needs to be extended concerning its valid period or to be modified, it shall be re-handled in the
original license issuing organ. The previous license shall be simultaneously cancelled and its license number shall be indicated
in the remarks column of the new license.

Where an Automatic Import License carrying out the “one license not for one batch” administration needs to be extended concerning
its valid period or to be modified, the new license shall be issued on the basis of the residual amount after the declared amount
of the previous license is deducted.

Article 21

Anyone, who illegally imports the goods subject to the automatic import license administration without obtaining an Automatic Import
License, shall be treated and published by the customs according to relevant provisions of laws or administrative regulations; if
a crime is constituted, he shall be subject to criminal liabilities.

Article 22

Anyone, who forges, alters, buys or sells the Automatic Import License or obtains the Automatic Import License by deception or other
unfair means, shall be published according to the relevant provisions of laws or administrative regulations; if a crime is constituted,
he shall be subject to criminal liabilities.

Article 23

The detailed rules for implementing the administration on issuing automatic import licenses shall be separately enacted by the Ministry
of Commerce according to the present Measures.

Article 24

The power to interpret the present Measures shall remain with the Ministry of Commerce and the General Administration of Customs.

Article 25

The present Measures shall go into effect e as of January 1, 2005. In case any previous provision on the administration is inconsistent
with the present Measures, the latter shall prevail.

Attachment I:

the Catalogue of Goods Subject to the Automatic Import License Administration (omitted)

(Attachments II, III, IV and V are omitted)

the Ministry of Commerce, the General Administration of Customs
2004-11-10

INTERIM MEASURES FOR THE CONTROL OF PRODUCT OIL MARKET

the Ministry of Commerce

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

No. 23

Adopted at the 14th Executive Meeting of the Ministry of Commerce on November 15, 2004, the Interim Measures for the Control of Processed
Oil Market are hereby promulgated and shall go into effect as of January 1, 2005.

Minister of Commerce Bo Xilai

December 2, 2004

Interim Measures for the Control of Product Oil Market

Chapter I General Provisions

Article 1

With a view to strengthening the supervision and control of the processed oil market, standardizing the processed oil business activities
and maintaining the order of the processed oil market, these Measures are formulated in accordance with the Decision of the State
Council on Applying Administrative Licensing to Matters that Need to Remain Subject to Administrative Examination and Approval (No.
412 of the State Council) and other relevant laws and regulations.

Article 2

The enterprises engaging in the wholesale, storage and retail of processed oil within the territory of the People’s Republic of China
must observe these Measures and other relevant laws and regulations.

Article 3

The Ministry of Commerce shall be in charge of the supervision and control of the processed oil market throughout the country pursuant
to law.

The competent administrative departments of commerce of the governments of all provinces, autonomous regions and municipalities directly
under the Central Government and all cities under separate State planning (hereinafter referred to as the competent administrative
department of commerce of the people’s government at the provincial level) shall be in charge of formulating the development planning
for filling stations and storage sector, and of organizing and coordinating the supervision and administration of processed oil business
activities in their respective administrative regions.

Article 4

Product oil as mentioned in the present Measures means gasoline, kerosene and diesel oil.

Chapter II Applications for Processed Oil Business Licenses and Acceptance of Applications

Article 5

An enterprise that wishes to engage in the wholesale of processed oil shall submit an application to the competent administrative
department of commerce of the people’s government at the provincial level at the enterprise’s locality. The latter shall, after making
examination, submit the application documents and its preliminary comments thereon to the Ministry of Commerce. The Ministry of Commerce
shall make a decision about whether or not to grant a business license for the wholesale of product.

Article 6

An enterprise that wishes to engage in the storage or retail of processed oil shall submit an application to the competent administrative
department of commerce of the people’s government at the city (city divided into districts, the same below) level at the enterprise’s
locality. The latter shall, after making examinations, submit the application documents and its preliminary comments thereon to the
administrative department of commerce of the people’s government at the provincial level. The competent administrative department
of commerce of the people’s government at the provincial level shall make a decision about whether or not to grant a business license
for the storage or retail of processed oil.

Article 7

An enterprise applying for a business license for the wholesale of processed oil must fulfill the following requirements:

(1)

having a stable supply of processed oil;

(2)

having a wholly-owned or controlling-share-held processed oil depot with a capacity of not less than 4,000 cubic meters, the construction
of which must be in conformity to the Code for Design of Oil Depots (GBJ74-84);

(3)

having pipelines for unloading processed oil, a special railroad line or a port for transporting processed oil and other necessary
facilities;

(4)

its oil depot and other facilities conforming to the relevant provisions of the state concerning safety in production and environmental
protection;

(5)

having specialized technical personnel with the knowledge of inspection, metrology, storage and fire safety of processed oil;

(6)

meeting the requirements of the development plan for processed oil wholesale networks; and

(7)

having sound management systems.

Article 8

An enterprise applying for a business license for the storage of processed oil must fulfill the following requirements:

(1)

its oil storage facilities conforming to the planning for the layout of tank farm;

(2)

having an oil depot with a capacity of not less than 4,000 cubic meters, the construction of which must be in conformity to the Code
for Design of Oil Depots (GBJ74-84);

(3)

having pipelines for unloading processed oil, a special railroad line or a port for transporting processed oil and other necessary
facilities;

(4)

the design and construction of its oil depots conforming to the relevant provisions concerning safety in production and environmental
protection;

(5)

having specialized technical personnel with knowledge of inspection, metrology, storage and fire safety of processed oil; and

(6)

having sound management systems.

Article 9

An enterprise applying for a business license for the retail of processed oil must meet the following requirements:

(1)

having a stable supply of processed oil and having reached an oil supply agreement with the enterprises with a business license for
the wholesale of processed oil;

(2)

complying with the development plan for local the filling station industry;

(3)

the design and construction of its filling stations conforming to the relevant national standards;

(4)

the construction of its filling stations conforming to the relevant provisions of the state concerning agrarian administration, fire
safety and environmental protection;

(5)

having specialized technical personnel with knowledge of inspection, metrology, storage and fire safety of processed oil; and

(6)

its aquatic filling stations (vessels) used in the supply of processed oil for vessels conforming to the relevant provisions concerning
ports, water transportation safety and prevention and control of water pollution, in addition to the above-mentioned provisions.

As for the filling outlets for the needs of rural areas and limited to the sale of diesel oil, the competent administrative departments
of commerce of the people’s governments at the provincial level shall, in the light of the local conditions, formulate their respective
provisions and administrative measures.

Article 10

Each competent administrative department of commerce shall, in its working place, make public the requirements, procedures, time limit,
documents to be submitted and a model application form for the application for processed oil business license.

Article 11

If the competent administrative department of commerce receiving the application holds that the application documents are incomplete
or they are not in conformity to the requirements, it shall, immediately or within five working days after receiving the application,
notify the applicant of the documents to be added or corrections to be made. In case no such notification has been made within the
prescribe time limit, the application shall be treated as accepted as of the receipt of the application documents.

Article 12

If the applicant has submitted complete and proper application documents or has added the application documents or made corrections
as required, the competent administrative department of commerce shall accept an application for processed oil business license.

The competent administrative department of commerce shall issue a dated certificate with the special stamp of the department affixed
thereon, to certify its acceptance of the application for a processed oil business license.

In the case of refusal to accept an application for a processed oil business license, the competent administrative department of commerce
shall issue a dated certificate with the special stamp of the department affixed thereon, explaining the reasons for the refusal
and notifying the applicant of his right to apply for an administrative reconsideration or take an administrative action.

Article 13

The competent administrative department of commerce accepting an application shall examine the submitted application documents and
put forward comments thereon and, in the case of the application subject to the examination of an competent administrative department
of commerce at a higher level, submit the application documents and its preliminary comments thereon to the competent administrative
department of commerce at a higher level.

Chapter III Procedures and Time Limits for the Examination of Applications for Processed Oil Business Licenses

Article 14

The competent administrative department of commerce of the people’s government at the provincial level shall, after receiving an application
for a license for the wholesale of processed oil, appoint at least two persons to complete the examination within 20 working days
and to submit the application documents and its preliminary comments thereon to the Ministry of Commerce.

The Ministry of Commerce shall, within 20 working days, complete the examination from receipt of the materials submitted by the competent
administrative department of commerce of the people’s government at the provincial level. An applicant fulfilling the requirements
as provided for in Article 7 hereof shall be given a license for the wholesale of processed oil and a Certificate of Approval for
the Wholesale of Processed Oil. An applicant failing to fulfill the relevant requirements shall be given a written notice of the
decision of disapproval with reasons stated.

Article 15

After receipt of an application for a license for the storage of processed oil, the competent administrative department of commerce
of the people’s government at the city level shall appoint at least two persons to complete the examination within 20 working days
and shall submit the application documents and its preliminary comments thereon to the competent administrative department of commerce
of the people’s government at the provincial level.

The competent administrative department of commerce of the people’s government at the provincial level shall, within 20 working days,
complete the examination after receiving the materials submitted by the competent administrative department of commerce of the people’s
government at the city level. An applicant fulfilling the requirements as provided for in Article 8 hereof shall be given a license
for the storage of processed oil and a Certificate of Approval for the Storage of Processed Oil; an applicant failing to fulfill
the relevant requirements shall be given a written notice of the decision of disapproval with reasons therefor. If no decision can
be made within 20 working days, the time limit may be extended for another 10 days with the approval of the person in charge of the
department, and the applicant shall be notified of the reasons for such extension.

Article 16

After receiving an application for a license for the retail of processed oil, the competent administrative department of commerce
of the people’s government at the city level shall appoint at least two persons to complete the examination within 20 working days
and shall submit the application documents and its preliminary comments thereon to the competent administrative department of commerce
of the people’s government at the provincial level.

The competent administrative department of commerce of the people’s government at the provincial level shall, within 20 working days,
complete the examination after receiving the materials submitted by the administrative department of commerce of the people’s government
at the city level. An applicant fulfilling the requirements as provided for in Article 9 hereof shall be given a license for the
retail of processed oil and a Certificate of Approval for the Retail of Processed Oil; an applicant failing to fulfill the relevant
requirements shall be given a written notice of the decision of disapproval with reasons therefor. If no decision can be made within
20 working days, the time limit may be extended for another 10 days with the approval of the person in charge of the department,
and the applicant shall be notified of the reasons for such extension.

Article 17

If the competent administrative department of commerce considers it necessary to hold a hearing on any application for a processed
oil business license, it shall make a public announcement and hold such a hearing.

Article 18

An enterprise engaging in processed oil business that wishes to establish a branch shall go through the application formalities for
such establishment in accordance with the present Measures.

An enterprise engaging in processed oil business that is to suspend or terminate its business shall go through the formalities of
suspension or cancellation with the department issuing the license.

Chapter IV Issue of and Changes in Certificates of Approval for Processed Oil Business

Article 19

The certificates of approval for processed oil business shall be uniformly made and printed by the Ministry of Commerce. The Certificates
of Approval for the Wholesale of Processed Oil shall be issued by the Ministry of Commerce; the Certificates of Approval for the
Storage of Processed Oil and the Certificates of Approval for the Retail of Processed Oil shall be issued by the competent administrative
departments of commerce of the people’s governments at the provincial level.

Article 20

Where an enterprise engaging in the wholesale of processed oil wishes to change any particular of its Certificate of Approval for
the Wholesale of Processed Oil, upon the strength of the enterprise’s presenting of the relevant certifying documents and the original
certificate of approval, an application shall be submitted to the Ministry of Commerce through the competent administrative department
of commerce of the people’s government at the provincial level . In the case of change of the corporate name, a certificate issued
by the competent administrative department for industry and commerce certifying such change shall be submitted; in the case of change
of the legal representative of the corporation, the corresponding certificates shall be submitted. Those still qualified for the
wholesale of processed oil shall have a new Certificate of Approval for the Wholesale of Processed Oil issued by the Ministry of
Commerce.

Article 21

Where an enterprise engaging in the storage or retail of processed oil wishes to change any particular concerned, an application,
together with the relevant certifying documents on the change, shall be submitted to the competent administrative department of commerce
of the people’s government at the provincial level. In the case of change of the corporate name, a certificate certifying such change
issued by the administrative department for industry and commerce shall be submitted; in the case of change of the legal representative
of the corporation, the corresponding certificates shall be submitted. The competent administrative department of commerce of the
people’s government at the provincial level shall conduct examination and issue a new Certificate of Approval for the Storage of
Processed Oil to the enterprise that is still qualified for the storage of processed oil, or a new Certificate of Approval for the
Retail of Processed Oil to the enterprise that is still qualified for the retail of processed oil.

Article 22

The changes in the Certificate of Approval for the Wholesale of Processed Oil, the Certificate of Approval for the Storage of Processed
Oil or the Certificate of Approval for the Retail of Processed Oil of an enterprise due to the change of the competent authority
of the enterprise shall apply other provisions that shall be separately formulated.

Chapter V Supervision and Control

Article 23

The administrative departments of commerce at a higher level shall conduct supervision and inspection on the administration by the
administrative departments of commerce at a lower level on the processed oil market control and promptly correct irregular acts in
the work of processed oil market control.

Article 24

The administrative departments of commerce of the people’s governments at various levels shall intensify the supervision and control
on the local processed oil market and investigate into and deal with the irregular acts of enterprises engaging in processed oil
business.

Article 25

No fees shall be charged for the administrative licensing for processed oil business or follow-up supervision and control by the competent
administrative departments of commerce. The competent administrative departments of commerce shall apply to the local financial administration
for funds required for processed oil market control.

Article 26

The Ministry of Commerce and the administrative departments of commerce of the people’s governments at the provincial level shall
publish the names of enterprises that have obtained a processed oil business license and of enterprises engaging in processed oil
business that have had any change or been cancelled.

Article 27

No one may forge, sell or purchase, let, lend or otherwise transfer any certificate of approval for processed oil business.

Article 28

The processed oil for specific use by special users shall be used in accordance with the provisions of the state concerning the use
level, use purpose and the extent of supply and may not be sold to others by such special users.

Article 29

The enterprises engaging in processed oil business shall do business lawfully and may not commit any of the following acts:

(1)

doing business without certificate or license or with certificate and license not consistent with each other or beyond its authorized
scope of business;

(2)

failure of any filling station to use oiling machines or other measuring instruments or to use tax-control devices as required;

(3)

using any oiling machine that is not tested or exceeds the term of validity of test and that does not meet the requirements for explosion
prevention, or modifying any oiling machine without authorization or skimping oil by other means;

(4)

mixing with impurities or imitations, passing a fake product off as a genuine one or passing a shoddy product off as high-quality
one;

(5)

selling the processed oil whose use has been expressly prohibited by the state or whose quality is inferior;

(6)

dealing in processed oil that is smuggled or illegally refined;

(7)

driving up oil prices or dumping oil in violation of the processed oil price policy of the state; and

(8)

other activities prohibited by laws or regulations of the state.

Article 30

Each enterprise engaging in the retail of processed oil shall purchase processed oil from enterprises that is qualified for the wholesale
of processed oil.

No enterprise engaging in the retail of processed oil may sell processed oil on a commission basis for any entity unqualified for
the wholesale of processed oil.

No enterprise engaging in the wholesale of processed oil may sell processed oil to any enterprise unqualified for doing processed
oil business.

When storing processed oil for other entities, an enterprise engaging in the storage of processed oil must verify the legality of
the source of the processed oil.

Article 31

The competent administrative department of commerce that made a decision to give a processed oil business license or the competent
administrative department of commerce at a higher level may, at the request of the interested parties or by virtue of its authority,
annul the said decision, if

(1)

the decision was made by a functionary of the administrative organ by abusing his authority or neglecting his duty when the applicant
did not fulfill the statutory requirements;

(2)

the decision was made beyond the authority;

(3)

the decision was made when the applicant was not qualified or did not fulfill the statutory requirements; or

(4)

it involves any other circumstances in which a decision on administrative licensing may be annulled according to law.

Chapter VI Legal Responsibility

Article 32

Any competent administrative department of commerce or any of its functionary who commits any of the following acts in violation of
these Measures shall be ordered by the competent administrative department at a higher level to make corrections, with the directly
responsible person in charge and other directly responsible personnel being given an administrative sanction when the case is of
gross violation:

(1)

failing to accept an application that meets the statutory requirements;

(2)

failing to give an applicant the reasons for refusing to accept its application or to grant license;

(3)

granting a license to an applicant not meeting the statutory requirements or beyond its authority;

(4)

refusing to make an approval decision or failing, without reasonable ground, to make such a decision within the prescribed time limit
for an applicant meeting the statutory requirements; and

(5)

failing to perform or effectively perform its supervisory duty, which causes serious consequences.

Article 33

Any competent administrative department of commerce that charges fees without authorization during its administrative licensing for
processed oil business shall be ordered by the competent administrative department at a higher level to refund the fees illegally
charged, with the directly responsible personnel being given an administrative sanction.

Article 34

Any enterprise engaging in processed oil business that commits any of the following acts shall be given an administrative penalty
by the competent administrative department of commerce. When the circumstances are serious, its certificate of approval for processed
oil business shall be revoked:

(1)

altering, selling, letting, lending or otherwise illegally transferring its certificate of approval for processed oil business;

(2)

any special user of processed oil selling specific oil without permission;

(3)

building any filling station or oil depot without observing the requirements or procedures provided for herein;

(4)

selling processed oil by mixing with impurities or imitations, passing a fake product off as a genuine one, passing a shoddy product
off as high-quality one or passing an inferior product off as a standard one, or that expressly prohibited by the state.

(5)

selling smuggled processed oil;

(6)

any enterprise engaging in the wholesale of processed oil selling processed oil to any enterprise without a processed oil business
license;

(7)

any enterprise engaging in the retail of processed oil purchasing processed oil from any enterprise without a license for the wholesale
of processed oil;

(8)

obtaining a business license by means of fraud or bribery or other improper means;

(9)

doing business beyond its authorized scope of business;

(10)

concealing the relevant facts from, or providing false information or refusing to provide real information about its business activities
to, the supervision and inspection authorities; and

(11)

other illegal acts as provided for by laws, regulations or rules.

Article 35

If any applicant conceals the relevant facts or provides false information, the competent administrative department of commerce shall
make a decision of refusal to accept its application or grant a license, and give a warning to the applicant.

Article 36

Any citizen, corporation or other organization that engages in processed oil business without being licensed by the administrative
department of commerce shall be prohibited and given an administrative penalty by the local competent administrative department of
commerce in conjunction with other relevant departments.

Chapter VII Supplementary Provisions

Article 37

The power to interpret these Measures shall be vested in the Ministry of Commerce.

Article 38

These Measures shall go into effect as of January 1, 2005.

the Ministry of Commerce
2004-12-02

CIRCULAR OF THE GENERAL ADMINISTRATION OF CUSTOMS ON TRANSMITTING THE CATALOGUE OF INDUSTRIES FOR GUIDING FOREIGN INVESTMENT(REVISED IN 2004)

General Administration of Customs

Circular of the General Administration of Customs on Transmitting the Catalogue of Industries for Guiding Foreign Investment(Revised
in 2004)

Shu Shui Fa [2004] No. 441

December 27, 2004

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

The National Development and Reform Commission and the Ministry of Commerce jointly promulgated the Catalogue of Industries for Guiding
Foreign Investment(Revised in 2004)(hereinafter referred to as the Catalogue, please see the appendix for detail)by Decree of No.
24, which shall be implemented as of January 1, 2005. It is hereby transmitted to you all, and the relevant issues concerning implementation
are notified as follows:

The Catalogue shall be implemented as of January 1, 2005, namely, approval of foreign investment projects(including projects adding
capital)after January 1, 2005 shall be carried out in accordance with the Catalogue without exception. As for the foreign investment
projects subject to the encouraged category in the Catalogue and transferring the technique, the self-used import equipment within
investment amount, with the exception of the commodities listed in the Catalogue of Import Commodities without Exemption from Tax
of Foreign Investment Projects, may continuously go through the formalities of exemption from import tariff and import link VAT 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, hereinafter referred to as
the Notice).

For the purpose of ensuring the succession of policy, as for the projects under the category encouraging foreign investment and under
the second category restricted from foreign investment approved before April 1,2004 according to the Catalogue of Industries for
Guiding Foreign Investment(Edition in 1997)and the projects under the category encouraging foreign investment approved during April
1,2002 to December 31,2004 according to the Catalogue of Industries for Guiding Foreign Investment(Revised in 2004), taxation preferential
policies may be still enjoyed continuously according to the provisions of the Notice.

After the implementation of the Catalogue, the code of Project Item of Industry Policy Examination and Approval shall be H,
for instance, the first item of the first category shall be filled in as: Middle and Low Yield Farmland Reform(H0101); the first
item of Article one of the third category shall be filled in as: Storage and Processing of Food, Vegetables, Fruits, Fowls and Livestock(H03010).

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

Other matters that this Circular does not mention shall be still implemented in light of the provisions of the Circular of the State
Council on Adjusting the Taxation Policies of Import Equipment(Guo Fa [1997] No.37)and the Notice.

It is hereby notified.

Appendix: Catalogue of Industries for Guiding the Foreign Investment(Revised in 2004)

General Administration of Customs
2004-12-27

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

e02630

State Administration of Taxation

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

GuoShuiHan [2004] No. 54

January 12th, 2004

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

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

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

II.

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

III.

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

IV.

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

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

Annex:

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

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

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

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

State Administration of Taxation
2004-01-12

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

State Administration of Taxation

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

GuoShuiHan [2004] No. 143

January 29th, 2004

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

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

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

II.

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

III.

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

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

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

IV.

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

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

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

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

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

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

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

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

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

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

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

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

State Administration of Taxation
2004-01-29

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

State Administration of Foreign Exchange

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

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

February 18th, 2004

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

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

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

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

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

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

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

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

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

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

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

This is hereby notified.

State Administration of Foreign Exchange
2004-02-18

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

Ministry of Finance, State Administration of Taxation

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

Caishui Open Telex [2004] No.1

March 15, 2004

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

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

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

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

Please implement the above accordingly.

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

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

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

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

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

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

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

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

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

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

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

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

the State Council

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

No. 408

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

Premier of the State Council Wen Jiabao

May 30, 2004

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

Chapter I General Provisions

Article 1

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

Article 2

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

Article 3

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

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

Article 4

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

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

Article 5

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

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

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

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

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

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

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

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

Article 6

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

having rain-proofing and seepage-proofing conveyances;

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

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

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

Article 7

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

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

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

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

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

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

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

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

Article 8

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

Article 9

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

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

Article 10

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

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

Ways of management of dangerous wastes;

varieties of dangerous wastes;

annual business scale;

period of validity; and

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

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

Article 11

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

Article 12

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

Changing ways of operation of dangerous wastes;

Adding new varieties of dangerous wastes;

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

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

Article 13

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

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

Article 14

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

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

Article 15

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

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

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

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

Chapter IV Supervision and Administration

Article 16

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

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

Article 17

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

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

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

Article 18

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

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

Article 19

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

Article 20

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

Article 21

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

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

Chapter V Legal Liabilities

Article 22

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

Article 23

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

Article 24

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

Article 25

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

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

Article 26

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

Article 27

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

Article 28

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

Article 29

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

Article 30

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

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

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

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

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

Chapter VI Supplementary Provisions

Article 31

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

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

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

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

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

Article 32

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

Article 33

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

the State Council
2004-05-30

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Brazilian Laws

CONSTITUTIONAL AMENDMENTS part 4 – 1988 Constitution

CONSTITUTIONAL AMENDMENTS part 3 – 1988 Constitution

ANNOUNCEMENT OF MINISTRY OF COMMERCE, GENERAL ADMINISTRATION OF CUSTOMS AND STATE ENVIRONMENTAL PROTECTION ADMINISTRATION

MEASURES FOR THE ADMINISTRATION OF AUTOMATIC IMPORT LICENSE OF GOODS

INTERIM MEASURES FOR THE CONTROL OF PRODUCT OIL MARKET

CIRCULAR OF THE GENERAL ADMINISTRATION OF CUSTOMS ON TRANSMITTING THE CATALOGUE OF INDUSTRIES FOR GUIDING FOREIGN INVESTMENT(REVISED IN 2004)

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

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

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

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

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

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

CONSTITUTION ACT, 1982 – page 22

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

CONSTITUTION ACT, 1982 – page 17

CONSTITUTION ACT, 1982 – page 16

CONSTITUTION ACT, 1982 – page 12

CONSTITUTION ACT, 1982 – page 11

CONSTITUTION ACT, 1982 – page 10

CONSTITUTION ACT, 1982 – page 9

CONSTITUTION ACT, 1982 – page 8

CONSTITUTION ACT, 1982 – page 7