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CIRCULAR OF THE MOF AND THE SAT ON STOPPING THE IMPLEMENTATION OF THE POLICY OF REFUND OF VALUE ADDED TAX ON THE IMPORT OF INTEGRATED CIRCUIT PRODUCTS DESIGNED AT HOME AND GOING ABROAD FOR WAFER FOUNDRY AND PROCESSING

the Ministry of Finance, the State Administration of Taxation

Circular of the MOF and the SAT on Stopping the Implementation of the Policy of Refund of Value Added Tax on the import of Integrated
Circuit Products Designed at Home and Going Abroad for Wafer Foundry and Processing

Cai Guan Shui [2004] No. 40

The General Administration of Customs and the Ministry of Information Industry,

Upon the approval of the State Council, from October 1, 2004, the Circular of the Ministry of Finance and the State Administration
of Taxation on the Policy of Import Taxation on Some Integrated Circuit Products Which Are Designed at Home and Going Abroad for
Wafer Foundry and Processing (Cai Shui [2002] No.140) shall cease to be implemented, and value added tax on the importation of the
integrated circuit products as listed in Document No.140 [2002] of the Ministry of Finance and the State Administration of Taxation
shall be computed and collected in light of the legal tax rate of 17% without exceptions.

Ministry of Finance

State Administration of Taxation

August 31st, 2004



 
the Ministry of Finance, the State Administration of Taxation
2004-08-31

 






REGULATION ON NATIONAL DEFENSE PATENT

the State Council, the Central Military Commission

Order of the State Council and Central Military Commission

No. 418

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

Premier of the State Council Wen Jiabao

Chairman of the Central Military Commission Jiang Zemin

September 17, 2004

Regulation on National Defense Patent

Chapter I General Provisions

Article 1

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

Article 2

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

Article 3

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

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

Article 4

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

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

Article 5

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

Article 6

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

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

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

Article 7

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

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

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

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

Article 8

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

Article 9

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

Chapter II Application, Examination and Authorization of National Patent

Article 10

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

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

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

Article 11

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

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

Article 12

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

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

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

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

Article 13

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

(1)

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

(2)

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

(3)

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

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

Article 14

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

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

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

Article 15

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

Article 16

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

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

Article 17

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

Article 18

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

Article 19

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

Article 20

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

Chapter III The Exploitation of National Defense Patents

Article 21

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

Article 22

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

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

Article 23

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

Article 24

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

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

Article 25

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

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

Article 26

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

Article 27

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

Chapter IV Management and Protection of National Defense Patents

Article 28

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

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

(1)

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

(2)

The claims for a national defense patent;

(3)

The abstracts of the description of an invention;

(4)

The grant of a national defense patent;

(5)

The termination of a national defense patent;

(6)

The announcement on invalidity of a national defense patent;

(7)

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

(8)

The designated exploitation of a national defense patent;

(9)

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

(10)

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

(11)

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

(12)

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

(13)

Other relevant items.

Article 29

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

(1)

Requesting to declare the national defense patent invalid;

(2)

Being in the need of exploiting a national defense patent;

(3)

Occurrence of any dispute over the national defense patent; or

(4)

Due to the needs of scientific research for national defense.

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

Article 30

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

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

Article 31

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

(1)

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

(2)

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

(3)

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

(4)

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

Article 32

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

Article 33

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

Chapter V Supplementary Provisions

Article 34

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

Article 35

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

Article 36

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



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

 






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

State Administration of Foreign Exchange

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

Hui Fa [2004] No. 98

September 30, 2004

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

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

1.

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

2.

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

3.

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

4.

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

5.

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

6.

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



 
State Administration of Foreign Exchange
2004-09-30

 






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

General Administration of Customs

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

Shu Shui Fa [2004] No. 347

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

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

1.

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

2.

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

3.

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

4.

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

5.

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

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

6.

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

General Administration of Customs

October 14, 2004



 
General Administration of Customs
2004-10-14

 






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

Ministry of Finance, State Administration of Taxation

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

Cai Shui [2004] No. 178

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

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

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

Hereby notify.

Ministry of Finance

State Administration of Taxation

October 29, 2004



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

 






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

General Office of Ministry of Commerce

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

Shang Zi Zi [2004] No. 84

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

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

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

General Office of the Ministry of Commerce

November 12, 2004



 
General Office of Ministry of Commerce
2004-11-12

 






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






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

No. 122

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

December 6, 2004

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

Article 1

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

Article 2

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

Article 3

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

Article 4

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

Article 5

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

Article 6

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

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

———————————————————————￿￿00%￿￿0%

￿￿￿￿￿￿￿￿￿￿￿￿ex work price

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

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

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

Article 7

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

Article 8

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

Article 9

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

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

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

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

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

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




Tariff Nomenclature Heading Numbers

￿￿




Tariff
Nomenclature Heading Numbers

Commodity Description

Substantial
Transformation Test

Category
1.Living Animals; Animal Products

Chapter
3

￿￿

￿￿

￿￿03.03

frozen fish eggs

laying eggs, separating and freezing

03.04

fresh, cold and frozen fish fillets and other
fish(no matter ground or not)

removing entrails and boning

￿￿03.06

Shelled shrimp, crab meat

shelling and freezing

￿￿03.07

Frozen or dried cuttlefish, squid and octopus

removing entrails, freezing or drying

Chapter
5

￿￿

￿￿

￿￿05.04

animal casing

Cleaning, separating, salinizing or drying

Category 2. Plant Products

 

 

Chapter
8

￿￿

￿￿

￿￿08.01

cashew kernel

shelling and peeling

Category 4.Food, Beverage, Wine and Vinegar;
Tobacco and Products of Tobacco and Tobacco Substitute 

Chapter
17

￿￿

￿￿

￿￿17.01

granulated sugar and soft white sugar

made of raw sugar

Chapter
18

￿￿

￿￿

18.04

cocoa butter, cocoa oil

made of cacao, or meeting criteria of ad
valorem percentage

18.05

unsugared cocoa or cocoa without other sweet
substances

made of cacao, or meeting criteria of ad
valorem percentage

18.06

chocolate and other cocoa food

made of cacao, or meeting criteria of ad
valorem percentage

Chapter
24

￿￿

￿￿

￿￿24.02

cigar and cigarette

made of tobacco

￿￿24.03

other tobacco products

made of tobacco

Category 6.Chemical Industry and Relative
Industrial Products

Chapter
28

abiochemical, precious metal, rare earth
metal, radioactive element and isotope organic and inorganic compound

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter
29

Organic chemicals

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter
30

￿￿

￿￿

30.03

illness-cure or illness-prevention drugs
mixing two or more ingredients(excluding goods in tariff code
30.02,30.05
or 30.06 ) , whose dosage isn￿￿t prepared or retail package
isn￿￿t made.

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

30.04

illness-cure or illness-prevention drugs made
of  mixing composition of products or unmixing products(excluding

products in tariff code 30.02, 30.05 or 30.06), whose dosage is prepared
or retail package is made (including in
the form of skin absorption)

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter31

Fertilizer

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter
32

Extractive material of tanning and dye; tannic
acid and derivatives, dye, pigment, and other color additives; painting

and varnish; putty and other similar adhesive; ink and printing ink

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter
33

Essential oil and balm; Aromatic material
products and cosmetic and washing products

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter
34

Soap, organic surfactant, detergent,
lubricant, synthetic wax, mixed wax, polish, candle, and the like,
plastotype
ointment, dentistry wax and plaster agent

made of materials not in tariff code of goods
itself or meeting criteria of ad valorem percentage

Chapter
38

Miscellaneous chemical products

made of materials other than in tariff code of
goods or meeting criteria of ad valorem percentage

Category 7. Plastic and Plastic products;
Rubber and Rubber Products

Chapter
39

￿￿

￿￿

39.17

plastic pipe and accessories(such as joint,
elbow pipe and flange)

working materials in 39.01-39.14 into shape

39.18

lumpy or rolling plastic floor covering,(no
matter whether it is sticky or not) plastic wallpapering  products

stipulated in k 9 of this Chapter

working materials in 39.01-39.14 into shape

39.19

self-adhesive plastic board, plate, film,
foil, tape, flat-bar and other flat materials no matter whether rolled

or not

working materials in 39.01-39.14 into shape

39.20

other non-foamed plastic board, plate, film,
foil and flat-bar not produced by strengthening, laminating, supporting

other materials or in similar method

working materials in 39.01-39.14 into shape

39.21

other plastic board, plate, film, foil and
flat-bar

working materials in 39.01-39.14 into shape

39.22

plastic bathtub, showering tray, launder,
washstand, bidet, bedspan, toilet seat, closestool cover, water-pumping

tank and the similar sanitary ware

working materials in 39.01-39.14 into shape

39.23

plastic products for transportation and
packing of goods; plastic stopple, lid and similar products

working materials in 39.01-39.14 into shape

39.24

plastic tableware, kitchenware and other
household appliances and washing ware

working materials in 39.01-39.14 into shape

39.25

other plastic products for construction in
unspecified tariff code

working materials in 39.01-39.14 into shape

39.26

other plastic products and products of other
materials specified in tariff code 39.01-39.14

 
Ministry of Commerce
2004-12-28

 



THE INTERIM PROVISIONS CONCERNING ESTABLISHMENT OF MEETING AND EXHIBITION COMPANY ON FOREIGN BUSINESSMAN INVESTMENT

Ministry of commerce

Decree of Ministry of commerce of people’s Republic of China

No. 1

The interim provisions concerning establishment of meeting and exhibition Company on foreign businessman investment were reviewed
and adopted at the first Ministry Affairs Session of the Ministry of commerce of People’s Republic of China, promulgated now and
effective 30 days after the date of promulgation.

Lu Fu Yuan, Minister of Ministry of commerce

January 13, 2004

The interim provisions concerning establishment of meeting and exhibition Company on foreign businessman investment

Article 1

This provisions were formulated for the purpose of encouraging foreign company, enterprises and other economic organization to establish
meeting and exhibition Company on foreign businessman investment, hold foreign economy and technology exhibition and meeting in accordance
with law of the people’s Republic of China on Chinese-foreign equity joint ventures, law of the people’s Republic of China on Chinese-Foreign
Contractual Joint Ventures, law of the people’s Republic of China on foreign-capital enterprises and relate law and regulations

Article 2

The state encourages to introduce advanced special technology internationally on organizing meeting, exhibition and specialty exchange
to establish meeting and exhibition company on foreign businessman investment, to promote exhibition business of the state to develop,
to gain great social and economic efficient. The proper business activity within the territory of China and legitimate rights and
interests of meeting and exhibition Company on foreign businessman investment shall receive the protection of Chinese law.

Article 3

Ministry of commerce of People’s Republic of China (hereafter referred to as Ministry of commerce) and departments of commercial affairs
with its authorization are organs in charge of inspection, approval and administration of meeting and exhibition Company on foreign
businessman investment.

Article 4

meeting and exhibition Company on foreign businessman investment with its establishment upon approval may operate these businesses
as followed according to regulations:

(1)

To host and undertake various exhibition and meeting on economy and technology within the territory of china

(2)

To hold meetings outside the territory of china

For holding meeting and exhibition outside the territory of china, if there are other stipulations, it shall be followed.

Article 5

the foreign investor may, in accordance with the provisions, establish meeting and exhibition Company on foreign businessman investment
either in the foreign-invested form within the territory of china or in the form of equity joint and Contractual Joint with the company,
enterprises and other economic organization (hereafter referred as Chinese investor) in accordance with the principle of equality,
mutual benefit.

Article 6

the foreign investor applying for establishment of meeting and exhibition Company on foreign businessman investment shall request
the r experiences and achievements that it have ever host ed the international fair, specialty exhibition and international meeting.

Article 7

where the applicant applies for meeting and exhibition Company on foreign businessman investment, it shall submit the followed files
to the commercial affairs department in charge at provincial level of the company’s domicile.

(1)

The application for establishment of meeting and exhibition Company on foreign businessman investment signed by the investor

(2)

The contract and constitution of meeting and exhibition Company on foreign businessman investment signed by the investor (the constitution
is only requested if establishing the meeting and exhibition Company on foreign businessman investment in the form of exclusive investment)

(3)

The registration certificate of investor (copy document), the certificate of legal preventative (copy document), the delegation certificate
of member of board of director and the credit certificate of bank.

(4)

The notice of pre-check and approval for name to establish the meeting and exhibition Company on foreign businessman investment issued
by the administrations for industry and commerce (copy document), and

(5)

The certificate that the foreign investor have ever hosted he international fair, specialty exhibition and international meeting.

Article 8

the commercial affairs department in charge at provincial level shall determine to make approval or not within the 30 days from the
date of receiving the whole documents prescribed as article 7 of this provision. If determining to make approval, it shall issue
the certificate for the foreign-invested company; if not determining to make approval, it shall demonstrate the cause and apprise
the applicant of the right of application for administrative review in accordance with law and bring a administrative suit.

Article 9

the applicant shall, within a month after the date of receiving the certificate for the foreign-invested company issued, apply to
administration for industry and commerce for making registration in accordance with related regulations of the state.

Article 10

where the meeting and exhibition Company on foreign businessman investment apply for hosting exhibition on economy and technology
in china, it shall take action in accordance with relate regulations of the state.

The administrative regulations as far as the meeting and exhibition Company on foreign businessman investment in china invites to
attend the international economic and trade exhibition held outside the territory of china or hold the said exhibition outside territory
of china shall be e old the said exhibition outside the territory of china stipulated separately.

Article 11

where the meeting and exhibition Company on foreign businessman investment alter the Chinese and foreign investor, alter the shares
and alter the branches, after reporting commercial affairs departments in charge at provincial level for approval, it shall complete
the registration formalities of business license in administration for industry and commerce in accordance with the provisions

Article 12

the meeting and exhibition Company on foreign businessman investment shall, while importing the exhibits, handle import procedure
and make administration and supervision in accordance with related supervisory and administrative provisions for imported exhibits.

Article 13

where the company, enterprise and other economic organizations of the Hong Kong Special Administrative Region, the Macao Special Administrative
Region, Taiwan establish the said company in the mainland, it shall implement by reference to this provisions.

Article 14

the provisions shall be interpreted by Department of Commerce.

Article 15

the provisions shall come into force as of 30 days after issue.

 
Ministry of commerce
2004-01-13

 



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

State Administration of Taxation

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

GuoShuiHan [2004] No. 150

January 30th, 2004

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

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

1.

Strengthening the management of the taxable documents subject to stamp tax

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

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

2.

Perfecting the measures for the regular aggregate payment of stamp tax

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

3.

Strengthening the management of the commission agents of the stamp tax

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

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

4.

Verification of the collection of stamp tax

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

(1)

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

(2)

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

(3)

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

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

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

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

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



 
State Administration of Taxation
2004-01-30

 






1234...29Page 3 of 29

CONSTITUTION ACT, 1982 – page 22

NOTES (1) The enacting clause was repealed by the Statute Law Revision Act, 1893, 56-57 Vict., c. 14 (U.K.). It read as...

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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