Brazilian Laws

PROVISIONS ON THE ADMINISTRATION OF IMPORT AND BROADCAST OF OVERSEAS TV PROGRAMS

the State Administration of Radio, Film and Television

Order of the State Administration of Radio, Film and Television

No. 42

Provisions on the Administration of Import and Broadcast of Overseas TV Programs, which were adopted at the executive meeting of the
Administration on June 15, 2004, are hereby promulgated and shall come into force as of October 23, 2004.

Director of the State Administration of Radio, Film and Television Xu Guangchun

September 23, 2004

Provisions on the Administration of Import and Broadcast of Overseas TV Programs

Article 1

With a view to regulating the administration on import and broadcast of overseas TV programs, promoting the Sino-foreign exchange
in radio and television and satisfying the spiritual and cultural needs of the people, the present Provisions are formulated pursuant
to the Ordinance on Administration of Radios and Televisions.

Article 2

The present Provisions shall apply to the import and broadcast of overseas TV programs. The “overseas TV programs” shall refer to
overseas films, TV plays (TV cartoons) and other TV programs, such as cultural, scientific and cultural TV programs to be broadcasted
by the TV stations.

No program of topicality news may be imported.

Article 3

The State Administration of Radio, Film and Television (hereinafter referred to as the SARFT) shall be responsible for the examination
and approval of the import of overseas films and TV plays, and the import of other overseas TV programs through satellite transmission.

The provincial radio and television administrative departments shall, upon the entrustment of the SARFT, be responsible for the preliminary
examination of the import of overseas films and TV plays within their respective jurisdictional areas, and the examination and approval
of other overseas TV programs and the supervision on the broadcast of them.

The radio and television administrative departments at the prefecture (city) level shall be responsible for the supervision over the
broadcast of overseas TV programs within their respective jurisdictional areas.

Article 4

Without examined and approved by the SARFT or by the radio and television administrative departments authorized by it, no one may
import or broadcast any overseas TV program.

Article 5

The import of overseas films and TV plays, and the import of other overseas TV programs through satellite transmission shall be applied
for by entities designated by the SARFT.

Article 6

The SARFT shall control and plan the total volume, themes and places of production of the to-be-imported overseas films and TV plays.

Article 7

The import of overseas films and TV plays, and the import of other overseas TV programs through satellite transmission shall accord
with the overall planning of SARFT and meet the requirements of Article 15 of the present Provisions.

Article 8

To import an overseas film, TV play or any other TV program, the import entity shall file an application to the provincial radio and
television administrative department.

Article 9

The applicant shall submit the following materials when applying for the import of an overseas film or TV play:

(1)

an Application for the Import of Overseas Films and TV Plays (The format of applications shall be uniformly formulated by the SARFT
and shall be printed and produced for use by the provincial radio and television administrative departments);

(2)

the import contract (both in Chinese and the relevant foreign language);

(3)

the certification of copyright (both in Chinese and the relevant foreign language);

(4)

a complete set of Large1/2 video tapes with the pictures, sound and time code;

(5)

an abstract for each episode with at least 500 Chinese characters; and

(6)

captions both in Chinese and the relevant foreign language for the beginning and end of the film (TV play) identical with those in
the sample video tape.

Article 10

The applicant shall submit the following materials when applying for the import of an overseas TV program (other than a film or TV
play) through satellite transmission:

(1)

an Application for the Import of Other Overseas TV Programs (The format of applications shall be uniformly formulated by the SARFT
and shall be printed and produced for use by the provincial radio and television administrative departments);

(2)

the import contract (both in Chinese and the relevant foreign language); and

(3)

the certification of copyright (both in Chinese and the relevant foreign language);

Article 11

After a provincial radio and television administrative department formally accepts an application for importing an overseas film or
TV play, or any other overseas TV program through satellite transmission, it shall put forward detailed and clear opinions on the
preliminary examination within the time limit as prescribed in the Administrative License Law, and submit them to the SARFT for examination
and approval.

After formally accepting the application, the SARFT shall decide whether or not to approve the import within the time limit as prescribed
in the Administrative License Law. For the examination on the import of an overseas film or TV play, the expert appraisal needs to
be organized otherwise, and the time for appraisal shall be 30 days. If the SARFT approves the import, it shall issue the applicant
a TV Play (TV Cartoon) Distribution License or give it a reply of approving the import of other overseas TV programs (other than
films or TV plays) through satellite transmission. If it disapproves the import, it shall give the import entity a written notice
and make an explanation.

Article 12

Where an import entity is approved of importing an overseas TV program (other than a film or TV play) through satellite transmission,
it shall go through the relevant formalities for the License for Accepting TV Programs through Satellite Transmission upon the strength
of the reply of the SARFT.

Article 13

Where a TV station at the prefecture (city) or province level applies for importing an overseas TV program (other than a film or TV
play), it shall report to the provincial radio and television administrative department for examination and approval. If the TV program
involves any significant or sensitive subject, the provincial radio and television administrative department shall report it to the
SARFT for examination and approval.

Article 14

The applicant shall submit the following materials when applying for the import of an overseas TV program (other than a film or TV
play):

(1)

an Application for the Import of Other Overseas TV Programs (The format of applications shall be uniformly formulated by the SARFT
and shall be printed and produced for use by the radio and television administrative departments at the prefecture (city) level);

(2)

the opinions of the import entity on the content of the to-be-imported TV program;

(3)

the import contract (both in Chinese and the relevant foreign language); and

(4)

the certification of copyright;

After the provincial radio and television administrative department formally accepts the application, it shall make a decision within
the time limit as prescribed in the Administrative License Law. If it approves the import, it shall issue corresponding approval
documents to the applicant. If it disapproves the import, it shall give the entity as the examinee a written notice and make an explanation.

Article 15

The import entity shall strictly control the guidance and style of the to-be-imported overseas TV program, and ensure that its content
be sound and well produced.

The overseas TV program may not contain any of the following contents:

(1)

opposing the basic principles determined by the Chinese constitution;

(2)

endangering the unity, sovereignty and territorial integrity of the state;

(3)

divulging state secrets, endangering state security or damaging the honor and interests of the state;

(4)

inciting hatred or discrimination among ethnic groups, undermining the solidarity among ethnic groups, or infracting ethnic customs
or habits;

(5)

advocating evil religions and superstition;

(6)

disrupting social order and destroying social stability;

(7)

advocating obscenity, gambling or violence, or instigating crimes;

(8)

insulting or defaming others, and infringing upon others’ legitimate rights and interests;

(9)

endangering the social morality or the excellent national culture and tradition; or

(10)

involving other contents in violation of the laws, administrative regulations or provisions of the state.

Article 16

The provincial radio and television administrative department shall, in the first week of each quarter, submit a report on the import
of overseas TV programs (other than films and TV plays) of the previous quarter in its jurisdictional area to the SARFT for archival
purpose.

Article 17

The overseas TV program (other than a film or TV play) imported upon approval shall be re-packed and re-edited. It may not be directly
broadcasted as a set program at a fixed time slot.

The mark of the overseas channel or the picture with relevant words may not be shown in the program, nor may the program contain any
advertisement publicizing the overseas media or channel and other similar contents.

Article 18

When a TV station broadcasts an overseas film or TV play, it shall indicate the serial number of the distribution license of the film
or TV play. The time for broadcasting overseas films and TV plays per day by every television channel may not exceed 25% of the total
time for broadcasting films and TV plays within the current day by this television channel. The time for broadcasting other overseas
TV programs (other than films and TV plays) per day by a television channel may not exceed 15% of the total time for broadcasting
within the current day by this television channel.

Without approval of the SARFT, no one may broadcast any overseas film or TV play during the prime time slot (19:00 – 22:00).

Article 19

Where anyone violates the present Provisions, he shall be punished in accordance with the Ordinance on the Management of Radio and
Television. If any crime is constituted, the relevant criminal liabilities shall be investigated for in light of the law.

Article 20

The present Provisions shall come into force as of October 23, 2004. The Provisions on the Administration of Import and Broadcast
of Overseas TV Programs (Order No. 10 of the Ministry of Radio, Film and Television) shall be simultaneously repealed.



 
the State Administration of Radio, Film and Television
2004-09-23

 







THE INTERIM MEASURES FOR THE ADMINISTRATION OF EXAMINING AND APPROVING FOREIGN INVESTMENT PROJECTS

National Development and Reform Commission

Order of the National Development and Reform Commission of the People’s Republic of China

No.22

The Interim Measures for the Administration of Examining and Approving Foreign Investment Projects, which have been deliberated and
adopted at the executive meeting of the director of the National Development and Reform Commission, are hereby promulgated and shall
go into effect as of the date of promulgation.

Director of the National Development and Reform Commission, Ma Kai

October 9, 2004

The Interim Measures for the Administration of Examining and Approving Foreign Investment Projects

Chapter I General Provisions

Article 1

With the view of regulating the administration of examination and approval of foreign investment projects, the present Measures are
formulated in the light of the Administrative License Law of the People’s Republic of China and the Decision of the State Council
on Reforming the Investment System.

Article 2

The present Measures shall be applicable to examine and approve such foreign investment projects as Chinese-foreign equity joint,
Chinese-foreign contractual joint, foreign-owned enterprises, the merger of domestic enterprises by foreign investors and the increase
in capital of foreign-owned enterprises.

Chapter II The Examination and Approval Organs and the Limit of Their Authorities

Article 3

In terms of the classification of the Catalogue of Industries for Guiding Foreign Investment, the National Development and Reform
Commission shall examine and approve the application reports of encouraged projects and permitted projects with a total investment
(including the increased amount of capital, similarly hereinafter) of 100 million dollars or more and of restricted projects with
a total investment of 50 million dollars or more. Among above application reports, those encouraged projects and permitted projects
with a total investment of 500 million dollars or more and those restricted projects with a total investment of 100 million dollars
or more shall be subject to the examination and approval of the National Development and Reform Commission and then be reported to
the State Council for verification.

Article 4

Encouraged projects and permitted ones with a total investment lower than 100 million dollars and restricted projects with a total
investment lower than 50 million dollars shall be subject to the examination and approval of the local development and reform departments,
while restricted projects shall be subject to the examination and approval of all provincial development and reform departments and
the power to examine and approve such projects shall not be transferred to a lower-level departments.

In case that the local governments have otherwise formulated rules for examining and approving projects listed in the preceding paragraph,
such rules shall prevail.

Chapter III The Application Report of a Project

Article 5

The project application report submitted to the National Development and Reform Commission shall contain:

(1)

the name of the project, the time limit of operation and the fundamental information of an investor;

(2)

the construction scale, main construction projects and products of the project, main technologies and techniques adopted, the target
markets of products and the planned number of workers;

(3)

the construction site of the project, the demands of resources such as land, water and energy, and the amount of consumption of main
raw materials;

(4)

the evaluation of impacts on the environment;

(5)

the prices involved public products or services; and

(6)

the total investment amount of the project, the registered capital and the amount of contribution of each party, the mode of contribution
and the financing schemes, and the equipments needed to be imported and the price thereof.

Article 6

The project application report submitted to the National Development and Reform Commission shall be accompanied by documents following:

(1)

the enterprise registration certificate (business license) of Chinese and foreign parties of the investment project, the certificate
of commercial registration and the latest financial statements of the enterprise (including the balance sheet, the profit and loss
statement and the cash flow statement), and the certificate of capital credit issued by the bank of deposit;

(2)

the letter of intent to invest, and the resolution of the board of directors of the company for capital increase or merger of the
project;

(3)

the financing letter of intent issued by a bank;

(4)

the written evaluation and suggestions about the impact on environment issued by a provincial or the State administrative department
in charge of environmental protection;

(5)

the written suggestions regarding the selection of sites issued by a provincial planning department;

(6)

the written suggestions regarding a preliminary examination of land use of the project issued by the administrative department for
state land and resources of a province or the state ; and

(7)

in case the contribution is state-owned assets or the right of land use, a confirmation document issued by relevant competent departments
is required.

Chapter IV Procedures of Examination and Approval

Article 7

Where a project subjects to the examination and approval of the National Development and Reform Commission and the State Council according
to the power to examine and approve projects, the project applicant shall provide the provincial development and reform department
at the locality of the project with the project application report which shall be reported to the National Development and Reform
Commission after being examined and approved by the provincial development and reform department. The enterprise group of the cities
directly under the state planning and enterprises directly under the Central Government may directly submit project application reports
to the National Development and Reform Commission.

Article 8

In the course of examining and approving project application reports, if it is necessary to solicit the opinions of the department
of the State Council in charge of the industry concerned, the National Development and Reform Commission shall issue a letter soliciting
opinions to the administrative department of industry of the State Council and attach relevant materials at the same time. The department
of the State Council in charge of industries concerned shall submit written opinions to the National Development and Reform Commission
within 7 working days after acceptance of the said materials.

Article 9

The National Development and Reform Commission shall entrust a qualified consultation organization to assess the key issues that need
to be evaluated and demonstrated within 5 working days after acceptance of an application report. The entrusted consultation organization
shall put forward an appraisal report to the National Development and Reform Commission within the prescribed time limit.

Article 10

The National Development and Reform Commission shall finish the examination and approval of the project application report or report
opinions of the examination and approval to the State Council within 20 working days since the date when accepting the project application
report. If it is difficult to make a decision on examination and approval or report the opinions of examination and approval within
20 working days, the period may be extended for 10 working days by the approval of the principal of the National Development and
Reform Commission and the project applicant shall be notified of the reasons for extension.

The authorizing period specified in the preceding paragraph shall not include the period for assessment conducted by an entrusted
consulting organization.

Article 11

For an approved project, the National Development and Reform Commission shall issue an examination and approval document in written
form to the project applicant; for a disapproved project, the National Development and Reform Commission shall notify the project
applicant of the decision in written form and tell them, the reasons as well as the right to apply for an administrative review or
initiate an administrative lawsuit according to law.

Chapter V Examination and Approval Conditions and Effectiveness

Article 12

The conditions for the National Development and Reform Commission to examine and approve a project are as follows:

(1)

complying with the laws and regulations of the State and the prescriptions of the Catalogue of Industries for Guiding Foreign Investment
and the Catalogue of Priority Industries for Foreign Investment in the Central-Western Region;

(2)

complying with the requirements of middle-term and long-term plans of the national economy and social development, the industry plans
and the policies of adjustment of industry structure;

(3)

complying with the public interests and related anti-monopoly prescriptions of the State;

(4)

complying with the requirements of plans of land use, general planning of cities and policies of environmental protection;

(5)

complying with the requirements of technological and technical standards set down by the State;

(6)

complying with the related prescriptions of the national capital project management and the management of foreign debts.

Article 13

The project applicant shall, in light of examination and approval documents of the National Development and Reform Commission, go
through the formalities of land use, city planning, quality supervision, work safety, resources utilization, registration (modification)
of enterprises, capital project management, import of equipments, application of tax policies and etc..

Article 14

The period of validity shall be stipulated in examination and approval documents issued by the National Development and Reform Commission.
Within the period of validity, the examination and approval document shall be the basis for the project applicant to go through corresponding
formalities prescribed in Article 13 of the present Measures; after the period of validity, the applicant shall simultaneously present
documents permitting the extension issued by the National Development and Reform Commission when going through the said formalities.

Article 15

For an unauthorized foreign investment project, no departments of land, city planning, quality supervision, supervision of work safety,
industry and commerce, the customs, tax or foreign exchange may process the pertinent procedures.

Article 16

In case a project applicant obtains an examination and approval document by such unjustifiable means as breaking down a project or
providing false materials, the National Development and Reform Commission may withdraw the examination and approval document of the
project.

Article 17

The National Development and Reform Commission may conduct supervision and examination over the implementation situation of the applicant’s
project and the situation of examination and approval of an overseas investment project by a regional development and reform department,
and dispose the verified problems according to law.

Chapter VI Alteration and its Examination and Approval Thereof

Article 18

The alteration of an approved project by the National Development and Reform Commission shall be applied to the National Development
and Reform Commission in case the project is under any of the following circumstances:

(1)

the alteration of construction site;

(2)

the alteration of investors or their share rights;

(3)

the alteration of main construction contents and main products;

(4)

the overall investment beyond 20 percentage or more of the approved investment amount;

(5)

other circumstances required to be altered according to related laws and regulations and industrial policies.

Article 19

The examination and approval procedures of alteration shall be implemented by referring to the prescriptions of Chapter IV of the
present Measures.

Chapter VII Supplementary Provisions

Article 20

For the purpose of timely mastering the examination and approval information of a project, the regional development and reform department
shall submit a copy of the examination and approval document of a foreign investment project with a total investment amount of more
than USD 30 million approved by a regional departments to the National Development and Reform Commission within 20 working days since
the date of examination and approval.

Article 21

Each provincial development and reform department shall, according to the prescriptions of the Provisions on Guiding the Direction
of Foreign Investments (Order No. 346 of the State Council) and the present Measures, constitute corresponding measures for administration.

Article 22

Projects invested in the Mainland of China by investors from Hong Kong or Macao Special Administrative Region or Taiwan shall be implemented
with reference to the present Measures.

Article 23

The power to interpret the present Measures shall be vested in the National Development and Reform Commission.

Article 24

The present Measures shall go into effect as of October 9, 2004. In case any of the former rules for the examination and approval
of foreign investment projects conflicts with the present Measures, the present Measures shall prevail.



 
National Development and Reform Commission
2004-10-09

 







DECISION OF THE CHINA SECURITIES REGULATORY COMMISSION ON AMENDING THE INTERIM MEASURES FOR THE ADMINISTRATION OF BONDS OF SECURITIES COMPANIES

China Securities Regulatory Commission

Order of the China Securities Regulatory Commission

No. 25

The Decision on Amending the Interim Measures for the Administration of Bonds of Securities Companies, which was deliberated and adopted
at the 119th executive meeting of the chairmen of the China Securities Regulatory Commission on October 15th, 2004, is hereby promulgated
and shall be implemented as of the promulgation date.

Shang Fulin, Chairman of the China Securities Regulatory Commission

October 18th, 2004

Decision of the China Securities Regulatory Commission on Amending the Interim Measures for the Administration of Bonds of Securities
Companies

1.

Subparagraph 3 of Article 7 shall be deleted.

2.

Paragraph 2 of Article 12 shall be amended as: “The amount of money secured for the public issuance of bonds shall be not less than
the total amount of the principals and the interests of the bonds. With respect to the bonds issued to targeted purchasers, the amount
shall be, in principle, not less than 50% of the total amount of the principals and the interests of the bonds, and if the amount
of guarantee is less than 50% or it doesn￿￿t provide guarantee for the bonds issued to targeted purchasers, the special risks shall
be mentioned to the investors at the time of issuance and transfer of bonds, and it shall be signed by the investors.”

3.

Article 23 shall be amended as: “The minimum period of the bonds shall be one year.”

4.

Subparagraph 2 of Article 26 shall be amended as: “The total amount of the par value of the bonds actually issued shall be not less
than RMB 50 million yuan.”

The present Decision shall be implemented as of October 18th, 2004.

The Interim Measures for the Administration of Bonds of Securities Companies shall be re-promulgated after being amended pursuant
to the present Decision.



 
China Securities Regulatory Commission
2004-10-18

 







MEASURES FOR THE ADMINISTRATION OF PRELIMINARY EXAMINATION OF THE LAND USED FOR CONSTRUCTION PROJECTS (REVISED IN 2004)

the Ministry of Land and Resources

Order of the Ministry of Land and Resources of the People’s Republic of China

No. 27

The “Measures for the Administration of Preliminary Examination of the Land Used for Construction Projects” were revised and adopted
at the 9th ministerial meeting of the Ministry of Land and Resources on October 29, 2004. The revised “Measures for the Administration
of Preliminary Examination of the Land Used for Construction Projects” are hereby promulgated and shall come into force as of December
1, 2004.

Minister of the Ministry of Land and Resources Sun Wensheng

November 1, 2004

Measures for the Administration of Preliminary Examination of the Land Used for Construction Projects (Revised in 2004)

Article 1

For the purpose of guaranteeing the implementation of the overall planning on land utilization, bringing into full play the macro-control
function of land supply and controlling the total amount of the land used for construction, the present Measures are formulated in
accordance with the Land Administration Law of the People’s Republic of China, the Regulation on Implementation of the Land Administration
Law of the People’s Republic of China and the Decision of the State Council on Deepening the Reform and Rigidly Enforcing Land Administration.

Article 2

The preliminary examination of the land used for construction projects, as referred to in the present Measures, shall mean the examination
lawfully conducted by the administrative department of land and resources on land utilization matters involved in construction projects
at the stages of examination, ratification and archiving of construction projects.

Article 3

The preliminary examination shall abide by the following principles:

(1)

according with the overall planning on land utilization;

(2)

protecting cultivated land, especially basic farmland;

(3)

utilizing land rationally and intensively; and

(4)

complying with the land supply policies of the state.

Article 4

The land used for construction projects shall be subject to preliminary examination at different levels.

The construction projects, which need to be examined and approved by the people’s government or by the development and reform department
and etc. of the people’s government that has approval power, shall be preliminarily examined by the administrative department of
land and resources of the people’s government.

The construction projects, which need to be ratified and archived, shall be preliminarily examined by the administrative department
of land and resources at the same level with the ratification and archiving organ.

Article 5

For a construction project that needs to be examined and approved, the entity using the land for construction shall file an application
for preliminary examination at the stage of feasibility study.

For a construction project that needs to be ratified and archived, the entity using the land for construction shall file an application
for preliminary examination before applying for ratification and archiving.

Article 6

For a construction project that shall be preliminarily examined by the Ministry of Land and Resources as required by Article 4 of
the present Measures, the Ministry of Land and Resources shall entrust the administrative department of land and resources at the
provincial level at the locality of the project to accept the application. However, if the construction project occupies land within
the scope of urban land for construction use as determined in the planning, the administrative department of land and resources at
the city level shall be entrusted to accept the application. After acceptance of the application, the said administrative department
shall advance its opinions from preliminary examination, and transfer and submit them to the Ministry of Land and Resources.

As to the land used for secret-involving military projects or particular construction projects approved by the State Council, the
entity using the land for construction may directly file an application for preliminary examination to the Ministry of Land and Resources.

The small-size fragmentary land used for construction projects such as electrical wire tower bases, well drilling positions, communication
stations and etc., of which the preliminary examination ought to be finished responsibly by the Ministry of Land and Resources, shall
be preliminarily examined by the administrative department of land and resources at the provincial level and be reported to the Ministry
of Land and Resources for archival purposes.

Article 7

When applying for preliminary examination, any entity using the land for construction shall submit the following documents:

(1)

the application form for preliminary examination of the land used for the construction project;

(2)

the application report for preliminary examination including the basic information on the planned construction project, the planned
location, the planned total scale and type of land use and the initial plan on supplementing cultivated land; and

(3)

In the case of a construction project that needs to be examined and approved, the approval document of the project proposal and the
project feasibility study report shall be submitted. If the approval document of the project proposal and the project feasibility
study report are combined, only does the project feasibility study report need to be submitted.

The application form for preliminary examination as prescribed in Paragraph 1 of this Article, shall be uniformly formulated by the
Ministry of Land and Resources.

Article 8

When transferring and submitting the application for preliminary examination on use of land, the administrative department of land
and resources entrusted by the Ministry of Land and Resources to be responsible for preliminary examination shall provide the following
documents:

(1)

opinions from preliminary examination including whether the planned land use for the construction project accords with the overall
planning on land utilization, whether it accords with the policies of the state on land supply, whether the standard and the total
scale of the land to be used conform to the relevant provisions, and whether the initial plan on supplementing cultivated land is
feasible, and so on;

(2)

the drawing on overall planning at the county level or above on land utilization, which indicates the scope of land used for the project,
and other relevant drawings; and

(3)

Where, under the circumstances as prescribed in Article 26 of the Land Administration Law of the People’s Republic of China, the
land used for a construction project demands to amend the overall planning on land utilization, such materials shall be submitted
as the amended planning which has been demonstrated by the relevant departments and experts, the evaluation report on the impacts
of the construction project to the implementation of the planning and the minutes of the hearing on amending the planning.

Article 9

The administrative department of land and resources shall accept and take over the applications for preliminary examination that accord
with Article 7 of the present Measures, and the transferred and submitted documents from preliminary examination which accord with
Article 8 . Where any application or document falls short of the provisions, the administrative department of land and resources
shall either at the spot or within 5 days inform the applicant or the organ that has transferred and submitted the documents in written
form. If the department fails to inform, the application or document shall be deemed as having been accepted and taken over.

The administrative department of land and resources entrusted by the Ministry of Land and Resources to be responsible for the preliminary
examination shall, within 20 days as of acceptance of the application, finish preliminary examination, and transfer and submit the
application to the Ministry of Land and Resources.

Article 10

The preliminary examination shall mainly include:

(1)

Whether the selected locality of the land used for construction projects accords with the overall planning on land utilization; and
whether it confirms to the conditions prescribed in laws and regulations on land administration;

(2)

Whether the construction project accords with the policies of the state on land supply;

(3)

Whether the standard and total scale of the land used for the construction project accord with the relevant provisions;

(4)

Whether the initial plan on supplementing cultivated land is feasible and whether the funds are guaranteed if any cultivated land
is occupied; and

(5)

In the case of any land used for a construction project under the circumstances as prescribed in Article 26 of the Land Administration
Law of the People’s Republic of China, which demands to amend the overall planning on land utilization, whether the proposal on amending
the planning, the evaluation report on the impacts of the construction project to the implementation of the planning and etc. accord
with the laws and regulations.

Article 11

The administrative department of land and resources shall, within 20 days as of acceptance of the application for preliminary examination
or as of receipt of the transferred and submitted documents, finish the examination and issue its opinions from preliminary examination.
If it fails to issue its opinions from preliminary examination within 20 days, the period may be extended for ten days more with
approval of the responsible person of the administrative department of land and resources in charge of the preliminary examination.

Article 12

The opinions from preliminary examination shall include the conclusive opinions on the contents prescribed in Article 10 of the present
Measures, and the concrete requirements on the entity using the land for construction.

Article 13

The opinions from preliminary examination are the must documents for the approval and checkup of a construction project. The requirements
in the opinions from preliminary examination in such aspects as the standard and the total scale of the land to be used and etc.
shall be taken into full consideration at the stage of initial design of the construction project.

The entity using the land for construction shall carefully and earnestly implement the opinions from preliminary examination, and
shall, when applying for using the land according to law, issue a written document on earnestly carrying out the opinions from preliminary
examination.

Article 14

The period of validity of a preliminary examination document of the land use for a construction project shall be two years as of the
approval date. Where, in a preliminarily examined project, major adjustments need to be made such as the purpose of the land, the
locality of the construction project and etc., the party concerned shall apply for preliminary examination again.

Article 15

The preliminary examination shall be finished according to the present Measures prior to the ratification or examination and approval
of a construction project. If the construction project has not been preliminarily examined or fails to pass the preliminary examination,
the party concerned shall not be approved to convert the land for agricultural use into that for construction use or to have the
land requisitioned, nor shall it be permittedor to go through the land supply procedures.

Article 16

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



 
the Ministry of Land and Resources
2004-11-01

 







MEASURES FOR THE ADMINISTRATION OF DEVELOPMENT STRATEGIES AND PLANS OF CENTRAL ENTERPRISES (FOR TRIAL IMPLEMENTATION)

the State-owned Assets Supervision and Administration Commission of the State Council

Order of the State-owned Assets Supervision and Administration Commission of the State Council

No. 10

The Measures for the Administration of Development Strategies and Plans of Central Enterprises (for Trial Implementation), which were
deliberated and adopted at the 21st executive meeting of the State-owned Assets Supervision and Administration Commission of the
State Council, are hereby promulgated and shall go into effect as of January 1, 2005.

Director of the State-owned Assets Supervision and Administration Commission, Li Rongrong

November 26, 2004

Measures for the Administration of Development Strategies and Plans of Central Enterprises (for Trial Implementation)

Article 1

In order to regulate the formulation and administration of development strategies and plans of central enterprises, improve the scientificity
and democracy of development strategies and plans of central enterprises and perform the contributor’s duties according to law, the
present Measures are formulated in accordance with such laws and regulations as the Company Law of the People’s Republic of China
and the Interim Regulations on the Supervision and Administration of State-Owned Assets of Enterprises.

Article 2

The central enterprises (hereinafter referred to as the enterprises) as referred to herein are enterprises for which the State-owned
Assets Supervision and Administration Commission (hereinafter referred to as the SASAC) performs the contributor’s duties.

Article 3

The development strategies and plans of the enterprises as referred to herein are the directional, holistic and overall orientation,
development goals and the corresponding plans for implementation during a given future period of time, which are made by the enterprises
for the purpose of long-term survival and development thereof pursuant to the national development programming and industrial policies
as well as on the basis of the analysis of the status quo and trends of exterior environment and interior conditions.

Article 4

The administration of development strategies and plans of the enterprises shall refer to the examination and approval of the formulation
procedure, and the contents and the supervision over the implementation of the development strategies and plans of the enterprises
by the SASAC in accordance with the law and with reference to the contributor’s duties.

Article 5

The SASAC shall adhere to the following principles for the administration of development strategies and plans of the enterprises:

(1)

to perform the contributor’s duties according to the law;

(2)

to respect the legal rights and interests of the enterprises;

(3)

to promote the strategic adjustment of the layout and structure of the state-owned economy, and instruct the enterprises to carry
out their structural adjustments;

(4)

to be objective, impartial, scientific and to plan as a whole; and

(5)

to enhance work efficiency, observe professional ethics, and strictly keep state secrets and business secrets.

Article 6

The enterprises shall determine the working organs responsible for the formulation of development strategies and plans, set up the
corresponding working systems and report to the SASAC for archival filing.

Article 7

An enterprise shall work out the development strategy and plan thereof in accordance with the prescriptions of the present Measures.
An enterprise may, if possible, establish a decision-making committee of development strategy and plan.

Article 8

The development strategy and plan of an enterprise shall include a medium-term development plan of three to five years and a long-term
goal of ten years. The priority of formulation shall be given to the 3-5 year development plan, which shall implement rolling adjustment
timely according to the changes and development of exterior environment and interior conditions of the enterprise.

Article 9

A development strategy and plan of an enterprise shall mainly contain the following:

(1)

the status quo and developmental environment, including the basic information, analysis of development environment and competitive
power of the enterprise;

(2)

development strategies and guiding ideology;

(3)

development goals;

(4)

the emphasis of development and adjustment and the 3-year plans for implementation;

(5)

safeguard measures for the implementation of the plan; and

(6)

any other contents required.

Article 10

When working out the development strategy and plan, an enterprise may refer to the General Outline for Formulation of the Development
Strategies and Plans of Central Enterprises as formulated by the SASAC and may make proper adjustments in the light of the actual
conditions but the items as brought forward thereby shall be included.

Article 11

An enterprise shall submit the draft of development strategy and plan within the time limit as specified by the SASAC. The contents
submitted shall include the draft text of development strategy and plan and an explanation of the formulation.

Article 12

The SASAC shall conduct the examination and approval on the drafts of development strategies and plan of the enterprise and offer
feedback on the examination and approval opinions to the enterprise within the time limit.

Article 13

The SASAC shall examine and approve the content of a development strategy and plan submitted by an enterprise mainly in the following
aspects:

(1)

whether or not it complies with the national development planning and industrial policies;

(2)

whether or not it complies with the strategic adjustment of the layout and structure of the state-owned economy;

(3)

whether or not it gives prominence to the main business or promotes the core competitive power of the enterprise; and

(4)

whether or not the principles of “giving priority to efficiency” and “sustainable development” have been adhered to.

Article 14

A solely state-owned enterprise or solely state-owned company shall revise the development strategy and plan according to the examination
and approval opinions of the SASAC.

Article 15

The stockholders’ representatives and directors as assigned by the SASAC in the state controlling and state holding enterprises shall
sufficiently state examination and approval opinions of the SASAC at the shareholders’ meetings or boards of directors of the enterprises.

Article 16

An enterprise shall submit a certified true text of the development strategy and plan to the SASAC for archival filing after making
revisions to the development strategy and plan in accordance with the internal decision-making process.

Article 17

While in the process of implementing the development strategy and plan, an enterprise shall work out an annual plan, make contrastive
evaluation between the implementation and the development targets and make adjustments timely.

Article 18

The SASAC shall bring the targets and implementation of development strategies and plans of enterprises into the operation achievement
assessments that it shall carry out on the central enterprises principals.

Article 19

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

Attachment:Instructions of Formulation of the Measures for the Administration of Development Strategies and Plans of Central Enterprises (for
Trial Implementation)

The Measures for the Administration of Development Strategies and Plans of Central Enterprises (for Trial Implementation) (hereinafter
referred to as the Measures for the Administration of Planning) as formulated by this Commission have passed the examination and
are promulgated in accordance with the legislative procedure. The present Measures are formulated according to such laws and regulations
as the Company Law of the People’s Republic of China and the Interim Regulations on the Supervision and Administration of State-owned
Assets of Enterprises as well as in the light of the actual conditions of central enterprises.

I.

Formulation Background of the Measures for the Administration of Planning

(I)

The administration of development strategies and plans of the enterprises forms important part of supervision and administration of
the contributor.

Having a bearing upon the long-term development of the enterprise and the value maintenance and appreciation of state-owned assets,
the development strategy and plan of an enterprise belongs to a significant decision of the enterprise. As the contributor, the state-owned
assets supervisory and administrative organ shall perform contributor’s duties to the development strategies and plans of the contributed
enterprises, conduct supervision and administration and maintain the owner’s rights and interests, all these are the basic requirements
for ensuring the full performance of the contributor’s duties and the realization of the combination of managing assets, managing
persons and managing affairs, and the unification of the rights, duties and obligations.

(II)

The administration of development strategies and plans of the enterprises is an essential work.

The development strategy and plan is the overall designing of an enterprise to seek for the long-term survival and sustainable development
when it is confronted with a management environment with violent changes and serious challenges, is the concentrated embodiment of
development strategic ideology of the enterprise, and is the basis for the enterprise to work out various plans and for the SASAC
to conduct office-term assessments on the enterprise principals. To strengthen the administration of development strategy and plan
is a fundamental task both for the enterprise and for the SASAC to supervise and administrate enterprises. In order to enhance the
ability to handle affairs, reduce randomness and blindness in the work and avoid interference in the decision-making power of the
enterprise in operation and management, the essential work shall be strengthened for the administration of development strategy and
plan of the enterprises, the rules and regulations shall be established and improved and the standardized administration shall be
carried out.

(III)

The administration of development strategies and plans of the enterprises and the strategic adjustment of the layout and structure
of the state-owned economy shall be an organic whole.

The SASAC shall, according to the requirements of the strategic adjustment of the layout and structure of the state-owned economy,
study and put forward the direction, principles, emphasis and working thoughts of the strategic adjustment of the layout and structure
of central enterprises as the working guidelines for formulating the development strategies and plans of the enterprises. The enterprises
shall, according to the overall thoughts of the adjustment of the layout and structure of central enterprises and their own conditions,
put forward the development orientation and strategies of their own. These two shall be complementary to each other as an organic
whole.

(IV)

The implementation of the Measures for the Administration of Development Strategies and Plans of Central Enterprises shall be beneficial
to the strengthening of the enterprise’s status as a subject of market economy.

The SASAC shall carry out its administration on the significant investments of the enterprises, which is the important duty of the
contributor. Confronted with increasingly severe market competition, the enterprises shall intensify the strategic research and management
and correctly control its own developmental direction so as to seize opportunities, speed up the development and evade investment
risks at the same time. The SASAC shall carry out the supervision over and administration on the significant investments of the enterprises
mainly based on the development strategies and plans of enterprises, and all investments in main business, within the plan and in
line with the developmental direction of an enterprise shall be decided by the enterprise on its own initiative, and the SASAC shall
carry out the administration of archival filing. All investments in sideline businesses and outside the plan shall be strictly supervised
and administrated. It is beneficial to the strengthening of the enterprises’ status as subjects of market economy in order to create
a more relaxed environment for the enterprises.

(V)

Principles for formulation of the Measures

During the course of formulation of the Measures for the Administration of Planning, we mainly abided by the following principles:

1.

to respect the legitimate rights and interests of the enterprises and promote development of the enterprises; and

2.

to exercise administrative powers according to law and establish lawful and efficient administrative procedures.

(VI)

Process of formulation of the Measures for the Administration of Planning

The formulation of the Measures has undergone one year and five months. During the course of formulation, the working methods such
as the collective discussion and widely soliciting opinions were adopted. The text of the Measures has gone through big amendments
and improvements for more than ten times.

II.

Several Issues Specified by the Measures for the Administration of Planning

(I)

The enterprise is the subject to formulate and implement the development strategy and plan.

The Measures for the Administration of Planning have embodied that the enterprise shall be the subject to formulate and implement
the development strategy and plan. The enterprise shall be responsible for formulating and implementing the development strategy
and plan. The SASAC shall carry out examination and approval on the development strategy and plan, which mainly includes the examination
and approval of formulation procedures and contents and the supervision over the implementation of the development strategy and plan
of the enterprise.

(II)

The principles that shall be abided by for the administration of development strategies and plans of the enterprises

In the administration of development strategies and plans of the enterprises, the following principles prescribed in the Measures
for the Administration of Planning shall be always abided by: First of all, the development strategies and plans formulated by the
enterprises shall conform with the national development planning and industrial policies, shall be of benefit to the strategic adjustment
of the layout and structure of the state-owned economy, and shall give prominence to the main business and sustainable development.
Through the examination and approval conducted on the development strategies and plans of the enterprises, the directions of adjustment
and goals of businesses to be integrated and optimized shall be specified as well as the main business of the enterprise, so that
the steady development of enterprises shall be promoted and the enterprises shall grow stronger and greater. Secondly, the SASAC
shall abide by the said principles when it examines and approves the development strategies and plans of the enterprises and carries
out the supervision over and administration on the implementation.

(III)

The Measures for the Administration of Planning have specified the working procedures for the SASAC in the administration of development
strategies and plans of the enterprises:

1.

An enterprise shall formulate the development strategy and plan of its own pursuant to the requirements and report the draft of development
strategy and plan to the SASAC;

2.

The SASAC shall examine and approve the development strategies and plans of the enterprises and offer feedback on the examination
and approval opinions to the enterprises;

3.

An enterprise shall submit the official text of development strategy and plan to the SASAC for archival filing after making revisions;
and

4.

An enterprise shall implement the development strategy and plan. The SASAC shall include the targets and implementation of the development
strategy and plan of the enterprises into the operation achievement assessments it shall conduct on the enterprise principals.

III.

Structure and Main Contents of the Measures for the Administration of Planning

(I)

The Measures include the purposes of the legislation, scope of application, specific prescriptions and the date of entry into force
pursuant to the requirements of legislation rules of the SASAC.

(II)

The Measures are not divided into chapters and sections in accordance with the prescriptions of the Regulations on the Procedures
for Formulation of Regulations. The structure of the text is arranged according to the framework of such six parts including general
provisions, institutional framework, formulation of development strategy and plan of the enterprise, examination and approval, implementation
and supplementary provisions. The contents mainly include:

1.

the legislative authority of the formulation and the scope of application of the Measures;

2.

the definitions of the development strategies and plans of the enterprises and of the administration of the development strategies
and plans of the enterprises;

3.

the principles that shall be adhered to and the contents that shall be complied with by the SASAC for the administration of planning;

4.

the obligations and duties that shall be performed by the enterprises, such as setting up working institutions and corresponding work
systems, etc.;

5.

the main contents that shall be contained in the development strategies and plans of the enterprises. The Measures prescribe the main
contents which shall be contained in the development strategies and plans of the enterprises under common circumstances, and to match
them, the General Outline for Formulation of the Development Strategies and Plans of Central Enterprises (which has been distributed
to the central enterprises at an earlier date) has been formulated; and

6.

the procedures for the administration of development strategies and plans of the enterprises, namely: submission, examination and
approval, the enterprise’s treatment of examination and approval opinions , archival filing (submission of certified true texts),
implementation and adjustment, etc..

IV.

Implementation of the Measures for the Administration of Planning

The present Measures shall go into effect as of January 1, 2005. The administration of development strategies and plans of the enterprises
regulated by them is exploratory, therefore the experiences shall be continuously summed up in the administration work ahead so as
to improve the present Measures gradually and make timely revisions on them according to the changes of circumstances.



 
the State-owned Assets Supervision and Administration Commission of the State Council
2004-11-26

 







THE CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON INCREASING THE EXPORT TAX REFUND RATE OF A PART OF INFORMATION TECHNOLOGY (IT) PRODUCTS

The Ministry of Finance, the State Administration of Taxation

The Circular of the Ministry of Finance and the State Administration of Taxation on Increasing the Export Tax Refund Rate of a Part
of Information Technology (IT) Products

Cai Shui [2004] No. 200

December 10, 2004

Departments (Bureaus) of Finance, National Tax Bureaus of all provinces, autonomous regions, and municipalities directly under the
Central Government, and cities directly under state planning, and Offices of Financial Supervision Commissioners of the Ministry
of Finance in all provinces, autonomous regions, and municipalities directly under the Central Government, and cities directly under
state planning, and the Bureau of Finance of the Xinjiang Production and Construction Corp:

The export tax refund rates of a part of information technology (IT) products shall be increased to 17% after the approval of the
State Council. Now the relevant issues hereby are notified as follows:

1.

The IT products whose export tax refund rate increased from the current 13% to 17% include integrated circuits, separate parts (components),
mobile communication base stations, Ethernet switches, routers, handset (vehicular) radio telephones, other automatic micro digital
data processors, system-form microcomputers, LCD monitors, CRT displays, hard disk drivers, automatic digital data processors without
names listed, other storage parts, numerical control lathes (see the attachment for specific products ).

2.

This Circular shall be enforced as of the date of November 1, 2004. (the specific implementation time shall be subject to the export
date noted by the Customs in the “Declaration Form for Export Goods(export tax refund list)”.

It is thereby notified.

htm/e04100.htmAttachment

￿￿

Attachment:

The Catalogue of the Increased Export Tax Refund Rates of a Part of IT Products

￿￿

Name of Commodities

HS

Export Tax Refund Rate

Integrated circuits

85421000￿￿85422111￿￿85422119￿￿85422121￿￿85422129￿￿85422191￿￿85422199￿￿85422900￿￿85426000￿￿85427010￿￿85427090￿￿85429000

17%

Separate parts (components)

85411000￿￿85412100￿￿85412900￿￿85413000￿￿85414000￿￿85415000￿￿85416000￿￿85419000

Mobile commutation equipments and terminators

85252092[mobile communication base stations]

85175032[Ethernet switches]

84718020[routers]

85252022[handset (vehicular) radio telephones]

Computers and external equipments

84714140[other automatic micro digital data processors]

84714940[system-form microcomputers]

84716011[LCD monitors]

84716012[CRT displays]

84717010[hard disk drivers]

84714190[automatic digital data processors without names listed]

84717090[other storage parts]

Numerical control lathes

84612010￿￿84612020￿￿84613000￿￿84614010￿￿84614090￿￿84615000￿￿84619011￿￿84619019￿￿84619090




PROVISIONS OF THE CUSTOMS OF THE PRC ON IMPLEMENTATION OF THE RULES OF ORIGIN OF GOODS UNDER THE SPECIAL PREFERENTIAL TARIFF TREATMENTS GIVEN BY THE PEOPLE’S REPUBLIC OF CHINA TO THE LEAST-DEVELOPED AFRICAN COUNTRIES

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

No. 123

The Provisions of the Customs of the People’s Republic of China on the Implementation of “the Rules of Origin of Goods under the Special
Preferential Tariff Treatments Given by the People’s Republic of China to the Least-developed African Countries” were deliberated
and adopted at the executive meeting of the General Administration of Customs on December 29, 2004. They are hereby promulgated and
shall be implemented as of January 1, 2005.
Director, Mu Xinsheng

December 30, 2004

Provisions of the Customs of the PRC on Implementation of “the Rules of Origin of Goods under the Special Preferential Tariff Treatments
Given by the People’s Republic of China to the Least-developed African Countries”

Article 1

The present Provisions are formulated in accordance with the Customs Law of the People’s Republic of China and the Rules of Origin
of Goods under the Special Preferential Tariff Treatments Given by the People’s Republic of China to the Least-developed African
Countries for the purposes of promoting the economic trade between China and the least-developed African countries (hereinafter referred
to as the “beneficiary countries”, see the name list in Annex 1) and correctly determining the origin of goods, which are exported
to China by the beneficiary countries under the special preferential tariffs treatment.

Article 2

The present Provisions shall apply to the goods, which are imported from the beneficiary countries under the item of enjoying special
preferential tariff treatments (for the list of those products, please refer to the Import and Export Tariff Regulations of the People’s
Republic of China), but the goods for processing trade shall be excluded.

Article 3

If the goods directly imported from a beneficiary country and included in the list of goods under special preferential tariff treatments,
their place of origin shall be determined according to the following principles:

(1)

As to the products entirely obtained from a beneficiary country, their place of origin shall be the country from which the goods are
obtained; and

(2)

As to the products incompletely obtained from a beneficiary country, their place of origin shall be the country where the final substantial
processing is completed.

Article 4

The phrase “products entirely obtained from a beneficiary country” as mentioned in Item (1) of Article 3 of the present Provisions,
namely the entire obtainment criterion, refers to the following products:

(1)

The mineral products exploited or extracted from this country;

(2)

The plants or their products harvested or collected from this country;

(3)

The animals borne and raised in this country;

(4)

The products obtained from the animals of this country as mentioned in Item (3) of this Article;

(5)

The products obtained from hunting or fishing in this country;

(6)

The fish and other marine products obtained from the high seas by vessels registered in this country or hanging the flag of this country,

(7)

The products obtained from processing the articles as listed in Item (6) of this Article on the processing vessels registered in this
country or hanging the flag of this country;

(8)

The waste and old articles that are gathered in the course of consumption in this country and that can only be suited to recycling
of raw materials;

(9)

The waste and piecemeal materials that are generated in the course of production in this country and that can only be suited to recycling
of raw materials ; and

(10)

The products obtained from processing the articles as listed in Items (1) to (9) of this Article within this country.

Article 5

If any of the following types of processing or treatment is used for any of the following purposes, no matter it is completed independently
or together with the others, it shall be deemed as minor processing or treatment and shall not be taken into account in the determination
about whether the products are entirely obtained or not from a country:

(1)

The processing or treating conducted for preserving or transporting the goods;

(2)

The processing or treating conducted for facilitating the loading and unloading of the goods; or

(3)

The packing, exhibiting and other types of processing or treating conducted for selling the goods.

Article 6

The criterions on the determination of “substantial processing” as mentioned in Item (2) of Article 3 of the present Provisions
shall be the criterion of the change of tariff code or the criterion of ad valorem percentage.

(1)

The “criterion of the change of tariff code” refers to the change of the classification of the 4-digit tariff items in the Commodity
Names and Code Coordination System for the goods obtained from a beneficiary country after they are manufactured or processed with
the materials not originated in this country, and the aforesaid goods will not undergo any more production, processing or manufacturing
in any other country or region that will cause any change of the classification of the 4-digit tariff items, such goods shall be
deemed to have undergone substantial processing.

(2)

The criterion of ad valorem percentage refers to the total value of the materials, parts or products not originated in a beneficiary
country is less than 60% of the FOB price of the products manufactured or obtained by this beneficiary country, and the final production
procedure is completed within this beneficiary country, the aforesaid products shall be deemed to have undergone substantial processing.
The count formula shall be:

￿￿The Value of Materials Not Originated from a Beneficiary Country + The Value of Materials of Unidentified Origin

——————————————————————————————————————————————————￿￿100% lt 60%

￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿Price of FOB

(a)

The value of the materials not originated from a beneficiary country refers to the import CIF price.

(b)

The value of materials of unidentified origin refers to the price paid for the materials of unidentified origin in the manufacturing
or processing beneficiary country, which is determined at the earliest.

The above-mentioned criterion’s calculation of the ” ad valorem percentage” shall be comply with the universally acknowledged accounting
rules as well as the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994.

Article 7

The simple dilution, mix, packing, bottling, drying, assembly, classification or decoration shall not be deemed as substantial processing.
If the purpose of enterprise production or pricing measures is for avoiding the present Provisions, it shall not be deemed as substantial
processing.

Article 8

In the determination of the origin of goods, one shall not take into account the origin of the energy, workshops, equipment, machines
and tools employed during the production course of goods, nor shall one take into account the origin of the materials that are employed
during the production course but do not constitute any component or constituent part of the goods.

Article 9

In the determination of origin of goods, the following items shall be neglected:

(1)

The packages, packing materials and containers that are declared and uniformly classified into the same category of the goods under
the Import and Export Tariff Regulation of the People’s Republic of China.

(2)

The accessories, spare parts, tools and introductory materials accompanying that are declared and uniformly classified into the same
category of the goods under the Import and Export Tariff Regulation of the People’s Republic of China.

Article 10

The goods under the special preferential tariff treatments shall be complied with the rules on direct transportation. The direct
transportation means that:

(1)

the goods are directly transported from a beneficiary country to a customs port of China;

(2)

the goods transit a third country (region) but

(a)

merely for the geographical reason or for the need of transportation;

(b)

don’t enter a third country (region) for trade or consumption;

(c)

except for loading, unloading and other necessary work to keep the goods in good condition, the goods haven’t undergone any other
type of processing in a third country (region);

(3)

As to the imports that are transported by transiting a third country (region), the following documents shall be offered to the customs
of the declaration place:

(a)

The joint transportation bills of lading issued by the export country;

(b)

The certificate of origin issued by the issuance institution of the export country;

(c)

The invoice of goods of the original producer; and

(d)

The certification documents meeting the 3 conditions as listed in Item (2) of this Article.

Article 11

When declaring the goods under special preferential tariff treatments, the importer shall submit the certificate of origin (see the
format in Annex 3) issued by the government institution designated by the export country (see Annex 2).

Article 12

A certificate of origin issued by an issuance institution of a beneficiary country shall be valid for a period of 180 days as of
the date of issuance. The certificate of origin shall be printed on A4 paper, the words on the face shall be in English. A certificate
of origin shall consist of 1 original and 3 duplicates and the following colors: the original color shall be apricot cream and the
duplicates color shall be light green.

Article 13

When goods are imported, the consignee of imports shall offer the original certificate of origin and the second duplicate to the
entry customs. The second duplicate shall be prepared for the verification where the Customs of the People’s Republic of China considers
necessary. The third duplicate shall be kept by the issuance institution of the export country. The fourth duplicate shall be kept
by the exporter.

Article 14

When the goods under the special preferential treatments are exported, the customs of the export country shall sign and affix its
seal on the certificate of origin after it ascertains that the documents conform to the goods. When declaring the import goods, the
consignee of import goods shall, on its own initiative, declare to the customs that the relevant goods are under the special preferential
tariff and shall submit the certificate of origin bearing the seal of the customs of the export country. The entry customs shall
permit the imports goods to enjoy the special preferential tariff upon strength of the valid certificate of origin.

Article 15

When having any doubt about the authenticity of the certificate of origin, the General Administration of Customs of the People’s
Republic of China or its authorized institution may, via the economic and commercial counselor’s office of the embassy or consulate
of China based in the corresponding beneficiary country, require the customs of the beneficiary country or the original issuance
institution of the certificate of origin to conduct verification, and to give it a reply within 90 days from the day when it receives
the verification request. If the customs of the beneficiary country or the original issuance institution of the certificate of origin
fails to offer a reply within 90 days, the goods shall not enjoy the special preferential tariff treatments. Where necessary, the
customs of China may assign some workers to conduct on-site inspection upon consent of the counterpart country.

During the period of waiting for the result of verification of the certificate of origin of the beneficiary country, the entry customs
may, at the request of the consignee of imports, release the goods after it charges a sum of security equivalent to the amount of
tariff calculated under the most favored nation tariff rate applicable to the goods, and it shall handle the import procedures in
accordance with the relevant provisions and complete the corresponding statistical work of the customs. After the customs of the
export country or the issuance institution of the certificate of origin completes the verification, the entry customs shall, in accordance
with the verification result, promptly handle the formalities for refunding the security or converting the security to the import
customs tariff, and make correct the relevant statistic data.

Article 16

Definitions of the following terms as mentioned in the present Provisions:

The “materials” shall include components, spare parts, constituent parts, semi-assembly and / or products that have actually constituted
part of another product or has been used in the production course of another product.

The “production” refers to the ways of obtaining products, including planting, exploiting, harvesting, raising, breeding, extracting,
collecting, gathering, capturing, fishing, entrapping, hunting, manufacturing, producing, processing or assembling of the products.

The “customs ports of China” refer to the ports within the area coverage to which the Customs Law of the People’s Republic of China
applies.

Article 17

Anyone who violates the present Provisions shall be punished according to the Customs Law of the People’s Republic of China, Regulation
on the Implementation of the Administrative Punishments of the Customs of People’s Republic of China and other relevant laws and
administrative regulations. If any crime is constituted, he shall be subject to the criminal liabilities according to law.

Article 18

The power to interpret the present Provisions shall remain with the General Administration of Customs of the People’s Republic of
China.

Article 19

The present Provisions shall be implemented as of January 1, 2005.

Annexes:

1. Name List of the African Beneficiary Countries

2. Institutions Issuing Certificates of Origin of the “Beneficiary Countries”

3. Format of Origin of Certificates (Omitted)

Annex 1.
Name List of the African Beneficiary Countries

The “beneficiary countries” refer to the African least-developed countries that have completed the procedures for exchanging the documents
on the special preferential tariff treatments with China, which include: Benin, Burundi, Cape Verde, Central African, Comoros, Democratic
Republic of Congo, Djibouti, Eritrea, Ethiopia, Guinea, Guinea-Bissau, Lesotho, Liberia, Madagascar, Mali, Mauritania, Mozambique,
Niger, Rwanda, Sierra Leone, Sudan, Tanzania, Togo, Uganda and Zambia.

Annex 2.
Institutions Issuing Certificates of Origin of the “Beneficiary Countries”




Annex 2

￿￿

Serial Number

Country

Issuance
Institution(s)

1

Benin

Pending

2

Burundi

Ministry of Commerce and Industry,
Ministry of Finance

3

Cape Verde

Customs

4

Central African

Ministry of Planning, Economy and
International Cooperation

5

Comoros

Pending

6

Democratic

Republic of Congo Pending

7

Djibouti

Deputy Director￿￿s Office of the
Indirect Taxation Bureau of the Ministry of Economy, Finance, Planning and
Privatization

8

Eritrea

Foreign Trade Department of the
Ministry of Trade and Industry

9

Ethiopia

Customs

10

Guinea

Ministry of Medium and Small
Enterprises, Center for Handling Export Procedures

11

Guinea-Bissau

Pending

12

Lesotho Lesotho

Revenue Authority

13

Liberia

Ministry of Commerce and Industry

14

Madagascar

Ministry of Industry and Trade

15

Mali

Pending

16

Mauritania

Pending

17

Mozambique

Customs

18

Niger

Chamber of Commerce

19

Rwanda Rwanda

Revenue Authority

20

Sierra Leone

National Revenue Authority
(including the customs subordinate to it), Chamber of Commerce

21

Sudan

Chamber of Commerce, Ministry of
Foreign Trade

22

Tanzania Tanzania

Revenue Authority (the customs
subordinate to it), Chamber of Commerce

23

Togo

Ministry of Industry, Commerce,
Transportation and Bonded Areas

24

Uganda

Trade Promotion Commission

25

Zambia Zambia

Revenue Authority (the customs
subordinate to it)




PORT LAW

Port Law of the People’s Republic of China










(Adopted at the 3rd Meeting of the Standing Committee of the Tenth National People’s Congress on June 28, 2003 and
promulgated by Order No.5 of the President of the People’s Republic of China on June 28, 2003) 

Contents 

Chapter I    General Provisions 

Chapter II   Port Planning and Construction 

Chapter III  Port Operation 

Chapter IV   Port Safety and Supervision 

Chapter V    Legal Responsibilities 

Chapter VI   Supplementary Provisions 

Chapter I 

General Provisions 

Article 1  This Law is enacted with a view to strengthening port administration, maintaining port safety and operational order,
protecting the legitimate rights and interests of the parties and promoting the construction and development of ports. 

Article 2  This Law is applicable to the planning, construction, maintenance, operation and administration of ports and other
relevant activities. 

Article 3  As used in this Law, the term “port” means a region comprising certain water and land areas, having the functions
for vessels to enter, leave, lie at anchor and moor, for passengers to embark and disembark, and for goods to be loaded, unloaded,
lightered and stored, and being equipped with the necessary dock facilities. 

A port may consist of one or more port areas. 

Article 4  The State Council and the local people’s governments at or above the county level concerned shall embody the requirements
of port development and planning in their plans of national economic and social development, protect and make rational use of the
port recourses in accordance with law.  

Article 5  The State encourages economic organizations and individuals at home and abroad to invest in port construction and
operation in accordance with law, and protects the legitimate rights and interests of the investors. 

Article 6  The competent department of  communications under the State Council shall be in charge of the administration
of port affairs throughout the State. 

The local people’s governments shall, in accordance with the regulations on the system for port administration formulated by the
State Council, decide on the administration of the port situated within their own administrative areas.  

According to the port administration system decided on as prescribed in the preceding paragraph, for a port that comes under the
administration of the people’s government of the city or county where it is located, the said people’s government shall assign a
department to administer the port specifically; and for a port that comes under the administration of the people’s government of
a province, autonomous region, or municipality directly under the Central Government where it is located, the said people’s government
shall assign a department to administer the port specifically. 

The departments assigned as per the provisions in the preceding paragraph to conduct specific port administration are hereinafter
referred to as port administration authorities in general. 

Chapter II 

Port Planning and Construction 

Article 7  Port plans shall be drawn up in accordance with the requirements of national economic and social development and
the needs of national defense, shall embody the principle of rational use of the coastline resources, shall comply with the plans
for the network of cities and towns, and shall be connected and coordinated with the general plans for land use, general city plans,
river basin plans, flood-control plans, marine function divisions, waterway transport development plans, development plans for other
modes of transport and other relevant plans provided for by laws or administrative regulations. 

In drawing up a port plan, specialists shall be invited to expound and prove it; and the effects on the environment shall be evaluated
in accordance with law. 

Article 8  Port plans include port layout plans and port general plans. 

A port layout plan means the plan for the geographical distribution of ports, embracing the national port layout plan and the port
layout plan of a province, autonomous region, or municipality directly under the Central Government. 

A port general plan means the specific plan of one port for a given period of time, embracing the scope of water and land areas,
division of the port area, handling capacity and types of calling vessels, the character and functions of the port, use of water
and land areas, use of coastline for the construction of port facilities, allocation of land for construction, the order of construction
phases, etc. 

The port general plan shall conform to the port layout plan. 

Article 9  The national port layout plan shall be drawn up by the competent department of communications under the State Council
after consulting with the relevant departments under the State Council and the military authorities concerned and shall be promulgated
for implementation upon approval by the State Council. 

With respect to the port layout plan of a province, autonomous region, or municipality directly under the Central Government, the
people’s government of the province, autonomous region, or municipality directly under the Central Government shall make arrangements
to draw it up on the basis of the national port layout plan and submit it to the competent department of communications under the
State Council for comments and suggestions. If the said department puts forward no suggestions for revision within 30 days from the
date it receives the plan submitted for its comments and suggestions, the port layout plan shall be promulgated for implementation
by the people’s government of the province, autonomous region, or municipality directly under the Central Government. If the competent
department of communications under the State Council considers the plan not in conformity with the national port layout plan, it
shall put forward its suggestions for revision within 30 days from the date it receives the plan. If the people’s government of the
relevant province, autonomous region, or municipality directly under the Central Government raises objections to the suggestions
for revisions, it shall report to the State Council for decision. 

Article 10  A port general plan shall be drawn up by the port administration authority after consulting with the relevant departments
and the military authorities concerned. 

Article 11  With respect to the general plan of a major port with an important geographical position, a relatively great handling
capacity and a fairly wide-spread effect on the economic development, the competent department of communications under the State
Council shall consult with the relevant departments under the State Council and the military authorities concerned, before it gives
approval to the plan in conjunction with the people’s government of the relevant province, autonomous region, or municipality directly
under the Central Government and promulgates it for implementation. The list of major ports shall be decided on and promulgated after
the competent department of communications under the State Council consults with the relevant departments under the State Council. 

The people’s government of a province, autonomous region, or municipality directly under the Central Government shall decide on the
major ports located there after consulting with the competent department of communications under the State Council. The general plans
of the major ports shall be subject to approval and be promulgated for implementation by the people’s government of the province,
autonomous region, or municipality directly under the Central Government after consulting with the competent department of communications
under the State Council. 

The general plans of the ports other than the ones as specified in the preceding two paragraphs shall be promulgated for implementation
upon approval by the people’s government of the city or county where the ports are located and shall be submitted to the people’s
government of the province, autonomous region, or municipality directly under the Central Government for the record. 

The general plan of a port belonging to the category of the ports as specified in the first or second paragraph of this Article which
is drawn up by the port administration authority of the people’s government of a city or county shall be subject to examination and
agreement by the said people’s government before it is submitted for examination and approval. 

Article 12  Revision of port plans shall be made in accordance with the procedures for formulating port plans. 

Article 13  Where deep-water coastline is to be used for the construction of port facilities in the area covered by the port
general plan, the matter shall be subject to approval by the competent department of communications under the State Council together
with the department in charge of comprehensive and macro-economic regulation and control under the State Council. Where non-deep-water
coastline is to be used for the construction of port facilities, the matter shall be subjected to approval by the port administration
authority. However, where port coastline is to be used for the construction of a project which has been approved by the State Council
or the department in charge of comprehensive and macro-economic regulation and control under the State Council, there shall be no
need to go through the formalities of examination and approval separately for such use. 

The standard of port deep-water coastlines shall be formulated by the competent department of communications under the State Council. 

Article 14  Port construction shall conform to port plans. No port facilities shall be constructed at variance with port plans. 

Article 15  With respect to port construction projects subject to approval by the relevant authorities according to State regulations,
the approval formalities shall be gone through in accordance with the relevant regulations of the State, and the projects shall conform
to the relevant national standards and technical specifications. 

The effect exerted by port construction projects on the environment shall be evaluated in accordance with law. 

Safety facilities and environmental protection facilities for port construction projects shall be designed, constructed and put into
use simultaneously with the principal parts of the projects. 

Article 16  In port construction, land and water areas shall be used in conformity with the provisions of the laws and administrative
regulations concerning administration of land and of the use of sea areas, administration of the river courses and of the fairways
and administration of protection for military facilities, and other relevant laws and administrative regulations. 

Article 17  Places in ports for handling dangerous cargoes and special places for sanitation and pest elimination shall conform
to the general plans of ports and the requirements of the State for safe production, protection against fire, inspection and quarantine,
and environmental protection; the distance between such places and densely-populated districts and the passenger transport facilities
in the port shall conform to the regulations of the relevant departments under the State Council; and such places shall be constructed
only after the relevant formalities are gone through in accordance with law and approval is given by the port administration authorities. 

Article 18  Beacons and other auxiliary facilities shall be put up simultaneously with the construction of the port and their
putting into use on schedule shall be guaranteed. 

The construction of office facilities for the relevant administrative authorities in the port shall conform to the port general plan,
and the expenses involved therefor shall not be apportioned among port operators. 

Article 19  Upon completion of construction, port facilities shall be put into use only after they are checked and accepted
as qualified in accordance with the relevant regulations of the State. 

The ownership of port facilities shall be determined in accordance with the provisions of relevant laws. 

Article 20  The relevant people’s governments at or above the county level shall guarantee the necessary investment of funds
in the construction and maintenance of the port infrastructures for public use, such as the fairways, breakwaters and anchorages.
The specific measures thereof shall be formulated by the State Council. 

Article 21  The relevant people’s governments at or above the county level shall take measures and make arrangements for the
construction of facilities subsidiary to the port, such as fairways, railways, roads, water supply and drainage, power supply and
telecommunications. 

Chapter III 

Port Operation 

Article 22  Whoever intends to operate a port shall submit a written application to the port administration authority for a
port operation permit and register with the department for industry and commerce in accordance with law. 

When granting permission for port operation, the port administration authority shall follow the principles of openness, impartiality
and fairness. 

Port operations include the operations of dock and other port facilities, port services for passenger transport, cargo loading, unloading,
lightering and storing in the port area, and operations of tugs in port. 

Article 23  Whoever intends to obtain a port operation permit shall have fixed business places and the necessary facilities,
equipment, professional technicians and managerial staff for the operations, and meet the other requirements provided for by laws
and regulations. 

Article 24  The port administration authority shall make a decision whether to grant or not to grant permission within 30 days
from the date it receives the written application prescribed in the first paragraph of Article 22 of this Law. If it decides to grant
permission, it shall issue a port operation permit to the applicant. If it refuses to do so, it shall inform the applicant of the
fact in writing and give the reasons why. 

Article 25  Whoever intends to engage in port tallying shall obtain a permit in accordance with relevant regulations. Permission
for port tallying shall be granted in adherence to the principles of openness, impartiality and fairness. The specific measures shall
be formulated by the competent department of communications under the State Council. 

A port tallyman shall do the tallying impartially and accurately; and he shall not concurrently engage in the loading, unloading
and storing of cargoes as prescribed in the third paragraph of Article 22 of this Law. 

Article 26  In conducting operational activities, a port operator shall abide by the relevant laws and regulations and the rules
governing port operations formulated by the competent department of communications under the State Council, perform in accordance
with law the obligations agreed upon in contracts, and provide clients with fair and fine services. 

A port operator engaged in passenger transport shall take effective measures to ensure the passengers’ safety, provide them with
quick and convenient services and keep a good environment for them when waiting to board a ship. 

A port operator shall, in accordance with the laws and regulations concerning environmental protection, take effective measures to
prevent and control pollution and hazards to the environment. 

Article 27  A port operator shall give first priority to the materials for use in emergency, materials for relief of disasters
and materials urgently needed for the buildup of national defence. 

Article 28  At his business place, a port operator shall publicize the items of services on which fees are charged and the service
rates. Unless publicized, they shall not be put into practice. 

Where the rates of port operational fees are guided or fixed by the government in accordance with law, the port operator shall collect
fees according to the relevant regulations. 

Article 29  The State encourages and protects fair competition in port operational activities. 

A port operator shall not make a monopoly of the operation or conduct illegitimate competition and shall not by any means compel
another person to accept the port services he provides. 

Article 30  The port administration authorities shall, in accordance with the provisions in the Statistics Law of the People’s
Republic of China and relevant administrative regulations, require the port operators to provide statistical data, the port operators
shall provide truthful data. 

The port administrative authorities shall, in accordance with the relevant regulations of the State, submit the statistical data
provided by port operators to the authorities at a higher level without delay and shall keep the business secrets for the port operators. 

Article 31  The legitimate rights and interests of the port operators are protected by law. No units or individuals may apportion
charges among the port operators or collect fees from them in violation of laws, or illegally interfere with the right of the port
operators to make their own decisions for their operation. 

Chapter IV 

Port Safety and Supervision 

Article 32  A port operator shall, in accordance with the provisions in the Law of the People’s Republic of China on Work Safety
and other relevant laws and regulations and the provisions of the rules formulated by the competent department of communications
under the State Council concerning safe operation of ports, tighten supervision over safe production, establish sound rules and regulations
on the responsibility system for safe production, keep improving the conditions for safe production, take effective measures for
safe production and ensure safe production. 

A port operator shall, in accordance with law, make its own contingency plans against accidents due to dangerous cargoes, emergency
plans for evacuation and rescue of passengers in a major accident due to lack of safe production and plans against natural disasters,
and shall ensure the implementation of the plans. 

Article 33  A port administration authority shall formulate port contingency plan against accidents due to dangerous cargoes
in port that may jeopardize public interests, emergency plans for evacuation and rescue of passengers in a major accident due to
lack of safe production and plans against natural disasters, and shall establish a sound port emergency and rescue system major accidents
due to lack of safe production in port. 

Article 34  Before a vessel enters or leaves a port, the matter shall be reported to the maritime administration authority in
accordance with the provisions in laws and administrative regulations concerning waterway traffic safety. After receiving the report,
the maritime administration authority shall, without delay, notify the port administration authority thereof. 

Before a vessel carrying dangerous cargoes enters or leaves a port, the descriptions, characteristics and package of the cargoes
and the time of entry or departure shall be reported to the maritime administration authority in accordance with the regulations
of the competent department of communications under the State Council. After receiving the report, the maritime administration authority
shall make the decision whether to grant approval or not within the time limit specified by the competent department of communications
under the State Council and notify the reporter and the port administration authority of the decision. However, fixed vessels navigating
along fixed routes and carrying fixed categories of cargoes may make the report on a regular basis. 

Article 35  Before loading, unloading and lightering dangerous cargoes in a port area, the descriptions, characteristics and
package of the cargoes and the time and place for the operations shall be reported to the port administration authority in accordance
with the regulations of the competent department of communications under the State Council. After receiving the report, the said
authority shall make the decision whether to grant approval or not within the time limit specified by the competent department of
communications under the State Council and notify the reporter and the maritime administration authority of the decision. 

Article 36  A port administration authority shall, in accordance with law, conduct supervision and inspection of safe production
in the port and maintain patrol of key docks where masses of passengers embark and disembark or relatively large quantities of cargoes
are loaded and unloaded, or which are used for special purposes. If hidden dangers threatening safety are found during inspection,
it shall instruct the party under inspection to eliminate, immediately or within a time limit, such dangers. 

The department in charge of supervision of safe production and other departments concerned shall, within the limits of their respective
duties, conduct supervision and inspection of safe production in the port in accordance with the provisions of laws and regulations. 

Article 37  Aquaculture and planting in the water area of a port is prohibited. 

Excavation, demolition and other activities in a port area that may threaten port safety are prohibited; but where such activities
are really needed for construction or other purposes, the necessary protective measures for safety shall be taken and the activities
shall be reported to the port administration authority for approval; and where, according to the provisions of the laws and administrative
regulations concerning waterway traffic safety, approval by the maritime administration authority is required, such activities shall,
in addition, be reported to the said authority for approval. 

Dumping of soil and sand and stone into the water area of a port and discharging of noxious and harmful substances in excess of the
specified norms in violation of laws and regulations concerning environmental protection are prohibited. 

Article 38  With respect to the construction of bridges, submarine tunnels, hydropower stations and other projects that may
change the hydrologic conditions of a port, the department responsible for examination and approval of such projects shall consult
with the port administration authority beforehand. 

Article 39 With respect to vessels which need be piloted into or out of a port in accordance with the laws and administrative regulations
concerning waterway traffic safety, an application for pilotage shall be submitted to the pilotage authority. The specific measures
for pilotage shall be formulated by the competent department of communications under the State Council. 

Article 40  In conditions where passengers and cargoes are held up so that the port is blockaded, the port administration authority
shall take effective measures in time to regulate the flow of passengers and cargoes; and when it deems it necessary, the people’s
government of the city or county where the port is located may directly take measures to do so. 

Article 41  The port administration authority shall take charge of  the formulation of the charter of the port under its
administration and make the charter known to the public. 

The contents of the port charter shall include the descriptions of the port’s geographical position, fairway conditions, harbor depth,
mechanical equipment, cargo handling capacity, etc., together with the specific measures taken by this port for the implementation
of laws and regulations concerning port administration and the relevant regulations of the competent department of communications
under the State Council. 

Article 42  The port administration authority shall supervise and inspect the implementation of this Law in compliance with
its duties. 

When exercising supervision and inspection in accordance with law, the supervisors or inspectors from the port administration authority
shall have the right to ask the unit under inspection and the individuals concerned for relevant information and to look up and duplicate
relevant materials. 

The supervisor or inspector shall keep confidential the business secrecies learnt during inspection. 

The supervisor or inspector shall produce his law-enforcement papers when exercising supervision and inspection. 

Article 43  The supervisor or inspector shall keep a written record of the time, place and items of supervision and inspection,
the problems found, and the solutions thereof, and the record shall be signed by the supervisor or inspector and the person in charge
of the unit under inspection. Where the person in charge of the unit under inspection refuses to sign, the supervisor or inspector
shall put such refusal on record and report it to the port administration authority. 

Article 44  The unit under inspection and individuals concerned shall accept the supervision and inspection conducted by the
port administration authority in accordance with law, truthfully provide the relevant information and materials and shall not refuse
to accept inspection, conceal the relevant information and materials, or provide false information and materials. 

Chapter V 

Legal Responsibilities 

Article 45  Whoever commits one of the following acts shall be instructed by the local people’s government at or above the county
level or by the port administration authority to rectify within a time limit; if he fails to do so at the expiration of the time
limit, the authority that makes the decision for rectification within a time limit shall apply to the people’s court for compulsory
demolishing of the facilities constructed in violation of law; and a fine of not more than RMB 50,000 yuan may be imposed on him:
 

(1)  constructing a port, dock or other port facilities at variance with port plans; or 

(2)  using port coastlines in the construction of port facilities without obtaining approval in accordance with law. 

Where the department in charge of examination and approval of construction projects grants approval to the construction of a project
at variance with port plans, the persons directly in charge and the other persons directly responsible shall be given administrative
sanctions in accordance with law. 

Article 46  Whoever, without obtaining approval in accordance with law, has places constructed in a port for handling dangerous
cargoes or special places constructed for sanitation and pest elimination, or fails to keep the distance between the said places
and the densely-populated districts or the passenger transport facilities in the port in conformity with the regulations of the relevant
departments under the State Council shall be instructed by the port administration authority to stop their construction or use and
to rectify within a time limit and may be imposed a fine of not more than 50,000 yuan. 

Article 47  Whoever puts into use the handling facilities or passenger transport facilities which are not checked and accepted
as qualified shall be instructed by the port administration authority to stop their use and to rectify within a time limit and may
be imposed a fine of not more than 50,000 yuan.  

Article 48  Whoever commits one of the following acts shall be instructed by the port administration authority to stop the illegal
operation, and his illegal gains shall be confiscated; where the illegal gains exceed 100,000 yuan, he shall, in addition, be fined
not less than two times but not more than five times the illegal gains; and where the illegal gains are less than 100,000 yuan, he
shall be fined not less than 50,000 yuan but not more than 200,000 yuan : 

(1)  engaging in port operation without obtaining a port operation permit in accordance with law; 

(2) engaging in port tallying without obtaining permission in accordance with law; or 

(3)  in the case of a port tallyman, concurrently engaging in loading, unloading or storing cargoes.  

For a person who commits the act specified in Sub-paragraph (3) of the preceding paragraph, if the circumstances are serious, his
port tallying permit shall be revoked by the relevant competent authority. 

Article 49  Where a port operator does not give first priority to the materials for use in emergency, materials for relief of
disasters and materials urgently needed for the buildup of national defence, he shall be instructed by the port administration authority
to rectify; and if the consequences are serious, his port operation permit shall be revoked by the authority. 

Article 50  Where a port operator, in violation of the provisions of relevant laws and administrative regulations, makes a monopoly
of the operation or conduct illegitimate competition, he shall bear legal responsibility in accordance with the provisions of relevant
laws and administrative regulations. 

Article 51  Where a port operator violates of the provisions in Article 32 of this Law concerning safe production, he shall,
in accordance with law, be sanctioned by the port administration authority or other departments charged with the duty of supervising
safe production in accordance with law; if the circumstances are serious, the port administration authority shall revoke his port
operation permit and shall punish the principal leading member in accordance with law; and if a crime is constituted, the offender
shall be investigated for criminal responsibility in accordance with law. 

Article 52  Where, before entering or leaving a port, a vessel fails to report to the maritime administration authority in accordance
with the provisions in Article 34 of this Law, the said authority shall impose a punishment according to the provisions in the laws
and administrative regulations concerning waterway traffic safety. 

Article 53  Whoever fails to report to and obtain approval from the port administration authority in accordance with law before
loading, unloading and lightering dangerous cargoes in a port area shall be instructed by the port administration authority to stop
the operation and shall be fined not less than 5,000 yuan but not more than 50,000 yuan. 

Article 54  Whoever engages in aquiculture or planting in the water area of a port shall be instructed by the maritime administration
authority to rectify within a time limit; if he fails to do so at the expiration of the time limit, the cultivation

NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE ISSUE OF TAX REFUND FOR EXPORT OF COLOR FILMS BY REGARDING THEM AS NEW AND HIGH-TECH PRODUCTS

The State Administration of Taxation

Notice of the State Administration of Taxation on the Issue of Tax Refund for Export of Color Films by Regarding them as New and High-tech
Products

GuoShuiHan [2003] No. 1279

January 19, 2004

Xiamen Bureau of State Taxation:

Recently, we have received Your Municipal People’s Government’s “Letter for Requesting Adjusting and Listing Color Film into the Catalogue
of Chinese New and High-tech Export Products” (XiaFuHan [2003] No. 62), stating that U.S. Kodak Company’s two production bases in
Xiamen mainly produce color films, color printing paper, and big-axis color films, etc. Upon appraisal by experts organized by the
Ministry of Science and Technology, the big-axis color film is listed into “Catalogue of Chinese New and High-tech Export Products”
(2003 Edition), while color film is the final product of big-axis color film, and it has the same production processing and technology
content, thus the color film should also be listed into the “Catalogue of Chinese New and High-tech Export Products” (2003 Edition)
to enjoy the policy of tax refund at the tax levy rate. Since the Ministry of Science and Technology sent a letter to confirm that
the technology content of the color film is the same as that of the big-axis color film, it is suggested that color film be listed
into the catalogue of new and high-tech products. Upon research, we hereby agree to list the color film (HS Code 37025410, commodity
described as “color film”, specification: width = 35 mm, length ￿￿ meters) into the “Catalogue of Chinese New and High-tech Export
Products” (2003 Edition). Since January 1, 2003, tax refund (exemption) may be handled for exported color films at the tax levy rate.
For detailed information, please refer to the adjusted tax refund rate in the database (2003) of exported commodities. Beginning
from 2004, the tax refund rate in the new database of exported commodities shall be complied with.

 
The State Administration of Taxation
2004-01-19

 




NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON EDUCATION TAX POLICIES

Ministry of Finance, State Administration of Taxation

Notice of the Ministry of Finance and the State Administration of Taxation on Education Tax Policies

CaiShui [2004] No.39

February 5, 2004

The finance offices or bureaus, the administrations of state taxation and local taxation of all provinces, autonomous regions, municipalities
directly under the Central Government, and cities directly under state planning, and the finance bureau of Sinjiang Production and
Construction Corporations:

With a view to further promoting the development of education, and upon the approval of the State Council, we hereby make the following
notice on the relevant tax policies concerning education:

I.

On business tax, value-added tax and income tax

1.

Business tax shall be exempted on the income gained from educational labor services provided by the schools, which engage in the education
for academic credentials.

2.

Business tax shall be exempted on the income gained from the labor services provided by students who take part in work-study program.

3.

Business tax shall be exempted on the income gained by schools for their undertaking business of technology development and technology
transfer, and the relevant business of technology consultation and service.

4.

Business tax shall be exempted on the income gained from providing nursing services by nurseries or kindergartens.

5.

Business tax and enterprise income tax shall be exempted on the income gained from holding classes for advanced study, training classes
by colleges and universities, secondary schools and elementary schools (excluding their subordinate entities), which are funded by
governments, on condition that all the income be owned by the schools.

6.

Business tax and enterprise income tax shall be exempted on the income gained from undertaking the service items (excluding the advertisement
industry, sauna bath, rubdown, oxygen public house) as prescribed in the tax items of “service industry” of the Interim Regulations
on Business Tax by the enterprises, which are funded and managed by the government-funded vocational schools, and whose main purpose
is to provide place of practice for the in-school students, and the business income of which is owned by the schools.

7.

The enterprises established by special education schools may enjoy the preferential policies of value-added tax and enterprise income
tax of the state granted to the welfare enterprises by referring to the standards for the welfare enterprises.

8.

The donations to education by taxpayers through the non-profit public organizations or state organs within the territory of China
may be fully deducted before paying enterprise income tax and individual income tax.

9.

Enterprise income tax shall be exempted temporarily on the income of technical services gained by colleges and universities and various
vocational schools from technology transfer, technology training, technology consultation, technology services, and technology contract
for serving various industries.

10.

No enterprise income tax shall be collected for the fees, which are collected by schools upon approval and included into the finance
budget management or management of special account of capital outside the finance budget. And no enterprise income tax shall be levied
upon financial appropriate funds gained by schools, and special subsidy income gained from the department in charge and the upper
level entities for their enterprise development.

11.

Individual income tax shall be exempted on the income gained by an individual from his/her education savings deposit interests. And
individual income tax shall be exempted on the scholarships in education granted by the people’s governments at the provincial level,
all the ministries and commissions of the State Council, and the entities at or above the army corps of the Chinese People’s Liberation
Army, as well as those granted by foreign organizations and international organizations. Individual income tax shall not be paid
temporarily for shares or proportions of capital contribution gained by an individual as awards when the college or university he/she
is working for transfers the positional technological achievements and grants personal awards in the form of share rights such as
shares or proportion of capital contributions, etc.. But individual income tax shall be paid according to law for dividends gained
from shares or proportion of capital contributions or income gained from transfer of share rights or proportion of capital contribution.

II.

On house tax, urban land use tax and stamp tax

House tax and urban land use tax shall be exempted on house property or land for self-use of various schools, nurseries or kindergartens
whose expenditures are allocated and funded by government and those run by enterprises. And stamp tax shall be exempted on book documents
issued by property owners for his property donation to schools.

III.

On tax on occupation of cultivated land, contract tax, agriculture tax and agricultural special local product tax

1.

The tax on occupation of cultivated land shall be exempted on the cultivated land requisitioned by schools or kindergartens upon approval.
The specific scope of land use by the schools, which enjoy tax exemption shall include: land used for teaching houses, laboratories,
playgrounds, libraries, offices and dining rooms and dormitories of the teachers, students, and employees of the full-time colleges
or universities, high schools and elementary schools (including the schools funded by departments or enterprises). Tax shall not
be exempted on the cultivated land occupied by schools for their undertaking of non-agricultural production and management. And the
employee night schools, study classes, training centers and correspondence schools do not fall within the scope of tax exemption.

2.

Contract tax shall be exempted on the land and houses that are used for teaching and scientific research, and whose ownerships are
undertaken by state organs, institutions, public organizations or military entities. Those used for teaching refer to the classroom
(or teaching buildings) and other land or houses used directly for teaching. Those used for scientific research refer to the sites
for scientific test and other land or houses used directly for scientific research. Contract tax on houses and land that are used
for teaching, and whose ownerships are undertaken by schools and educational institutions, to whom have been issued the license for
running a school upon the examination and approval of the administrative departments of education of the people’s governments at
or above the county level, and which were established by enterprise or institutional organizations, public organizations and other
individual or citizens personally facing to society by using the non-financial educational expenditures of the state.

3.

Agriculture tax shall be exempted on the land used by agriculture academies for scientific test. The agricultural special local product
tax shall be exempted on agricultural special local product income gained from scientific test made by the agriculture academies
during the period of test.

IV.

On customs duty

1.

Import duties and import value-added taxes shall be exempted on the teaching apparatus, books, documents and general articles for
study use directly used for education of various vocational schools, high schools, secondary schools, elementary schools and kindergartens,
which are donated by overseas donators gratuitously. The foregoing donations shall not include the 20 kinds of commodities, which
are not exempted from import duty as clarified by the state. Other relevant matters concerned shall be handled in accordance with
the Interim Measures for the Exemption of Import Tax on Donations for Supporting the Poor and Charity Donations.

2.

The import duty and import value-added tax, and excise shall be exempted on the articles (excluding 20 commodities that are not exempted
from import duty as clarified by the state) that cannot be produced domestically, and which are imported within reasonable quantity
and without the purpose of seeking profit and used directly for scientific research and teaching by full-time colleges or universities
above the junior college level with the academic credentials recognized by the Ministry of Education, and other schools approved
by the Ministry of Finance together with the relevant departments of the State Council. The specific provisions on the scope of articles
used for scientific research and teaching shall abide by the Interim Measures for the Exemption of Import Duty on Articles Used for
Scientific Research and Teaching as approved by the State Council.

V.

The following preferential tax policies shall be cancelled:

1.

The provisions on exemption of income tax on the income gained from undertaking production and management by enterprises established
by schools as prescribed in paragraphs 1 and 3 of Article 8 of the Notice on Some Preferential Policies of Enterprise Income Tax
(CaiShuiZi [1994] No.001) promulgated by the Ministry of Finance and the State Administration of Taxation. Of which, the finance
revenue increased due to cancellation of the preferential income tax policies shall be shared by the Central Finance and local finance,
shall be included into special finance budget, and shall still be used fully for education. The subsidy funds that shall be owned
by the Central Finance shall be listed into a special item of Central education, and used for improving the conditions for running
secondary or elementary schools nationwide, especially in rural areas, and subsidizing students whose family have economic difficulties.
The subsidy funds that shall be owned by local finance shall be listed into a provincial special item of education, and used mainly
for improving the conditions for running secondary or elementary schools of the local regions and subsidizing rural students of middle
schools and elementary schools whose family have economic difficulties.

2.

The provisions of Paragraphs 1 and 3 of Article 3 of the Notice on Collection of Circulation Tax on Enterprises Established by Schools
(GuoShuiFa [1994] No.156), that is, value-added tax shall be exempted on the taxable goods that are produced by enterprises established
by schools, and used for teaching and scientific research of the corresponding schools; and business tax shall be exempted on the
taxable labor services that are provided by enterprises established by schools for serving the teaching or scientific research of
the corresponding schools.

VI.

This Notice shall be implemented as of January 1,2004. In case any previous provisions are not in conformity with this Notice, this
Notice shall prevail.

 
Ministry of Finance, State Administration of Taxation
2004-02-05

 




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...