MARRIAGE LAW OF THE PEOPLE’S REPUBLIC OF CHINA
CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING THE OFFICES OF FOREIGN ENTERPRISES
Category | FOREIGN ECONOMIC RELATIONS AND TECHNOLOGICAL COOPERATION | Organ of Promulgation | The State Council | Status of Effect | In Force |
Date of Promulgation | 1981-08-03 | Effective Date | 1981-08-03 |
Circular of the General Office of the State Council Concerning the |
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Circular
Appendix: A CLARIFICATION OF THE COMMISSION FOR THE ADMINISTRATION OF
Transmission of a Clarification Submitted by the Commission for the
Administration of Foreign Investments on Several Questions on the
Implementation of Interim Provisions of the State Council of the
People’srepublic of China on the Administration of Resident Representative
Offices of Foreign Enterprises
(August 3, 1981)
Circular
The clarification submitted by the Commission for the Administration of
Foreign Investments on several questions on the implementation of “Interim
Provisions of the State Council of the People’s Republic of China Governing
Resident Representative Offices of Foreign Enterprises”, has been approved by
the State Council and is hereby transmitted to you, and you are requested to
implement it accordingly.
Appendix: A CLARIFICATION OF THE COMMISSION FOR THE ADMINISTRATION OF
FOREIGN INVESTMENTS ON SEVERAL QUESTIONS ON THE IMPLEMENTATION OF INTERIM
PROVISIONS OF THE STATE COUNCIL OF THE PEOPLE’S REPUBLIC OF CHINA ON THE
ADMINISTRATION OF RESIDENT REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES
Since the promulgation of the “Interim Provisions of the State Council of
the People’s Republic of China Governing Resident Representative Offices of
Foreign Enterprises” (hereinafter referred to as the “Interim Provisions”), the
various examining and approving units have, in accordance with the “Interim
Provisions”, examined and approved, the applications filed by foreign
businessmen for the establishment of resident representative offices, the
departments for the administration of industry and commerce have approved their
registration, and the organs of public security have the performed residence
procedures; work in this respect has made very good progress, and the
administrative work concerning the resident representative offices of foreign
enterprises has been strengthened to some extent. However, in the course of
implementing the “Interim Provisions”, there still exist some questions which
need to be defined more sharply or clarified. Now, several questions concerning
the implementation of the “Interim Provisions” are hereby clarified as follows:
(1) “Other economic organizations”, as mentioned in Article 1 of the
“Interim Provisions”, refer to those organizations which are engaged in
economic, trade, technological or finance business activities but are not
called companies or enterprises as such, and which also include such non-profit
economic organizations as the Japanese-Chinese Economic Association, the
Japanese Association for the Promotion of International Trade, the National
Council for American-Chinese Trade Relations, and Council for Canadian-Chinese
Trade Relations.
(2) Article 2 of the “Interim Provisions”, which reads: “Those who have not
obtained approval or have not gone through the procedures for registration
shall not be permitted to undertake business operations of resident offices”,
means that those who have not obtained approval or have not gone through the
procedures for registration shall not be permitted to undertake business
operations in the capacity of the staff of resident (representative) offices,
and neither shall they be permitted to put up any sign at their residences that
represents foreign companies or enterprises.
With respect to those who undertake unauthorized business operations in the
capacity of the staff of resident (representative) offices without going
through the proper approval registration procedures for setting up resident
representative offices, the departments for the administration of industry and
commerce shall notify the persons concerned to close down their resident
offices and to stop their business operations forthwith.
(3) With respect to the certifying documents and relevant materials to be
presented by foreign enterprises when applying for the permission to set up
resident representative offices as provided for in Article 3 of the “Interim
Provisions”, the written application and the vesting instrument must be
presented in the original and the other certifying documents may be presented
in duplicate or photo copies. As regards “the certificates of creditworthiness
issued by a financial institution”, if a foreign businessman has difficulty
providing one, flexibility may be exercised by requiring the foreign
businessman concerned to present certifying documents indicating business
transactions concluded between the foreign businessman and a bank within the
preceding year instead.
When a non-profit foreign economic organization applies for the permission
to set up its resident representative office, it may be exempt from presenting
the certificate of creditworthiness required in Article 3 of the “Interim
Provisions”.
(4) “The other trades”, as mentioned in Article 4 of the “Interim
Provisions”, refer to those trades such as cooperative exploitation of oil and
coal resources and etc. which are beyond the approving authority of the
Ministry of Foreign Trade, the People’s Bank of China, the Ministry of
Communications, and the Civil Aviation Administration of China, and the parties
concerned shall submit their applications to the competent departments
concerned under the State Council for approval in light of the nature of their
businesses.
With respect to those non-profit foreign economic organizations, which are
the counterparts of the China Council for the Promotion of International Trade,
their applications for the permission to set up resident representative
offices shall, for the time being, be submitted to the Ministry of Foreign
Trade for examination and approval. In the course of examination and approval,
the Ministry of Foreign Trade shall consult China Council for the Promotion of
International Trade.
With respect to foreign businessmen in the trust and investment trade,
their applications for the permission to set up resident representative offices
shall, for the time being, be submitted to the People’s Bank of China for
examination and approval. In the course of examination and approval, the
People’s Bank of China shall consult the China International Trust and
Investment Corporation.
(5) In the event that several foreign enterprises of different trades
jointly apply for the permission to set up a comprehensive resident
representative office, they shall submit their application to the Commission
for the Administration of Foreign Investments of the People’s Republic of
China, and the latter shall examine and approve the application in consultation
with the relevant units.
(6) Owing to the serious shortage of housing at present, a strict control
shall be exercised, by the examining and approving organ in accordance with the
specific conditions, over the number of staff of the proposed resident
representative offices of foreign enterprises and over the duration of
residence. An application for the setting up of a resident representative
office shall not be approved if the problem of housing has not been solved. The
maximum duration of residence, approved on each occasion, shall not exceed 3
years. On the expiration of this prescribed period, if it is necessary to have
an extension, the foreign enterprise concerned shall submit anew its
application to the examining and approving organ 3 months before the expiration
of the original prescribed duration of residence. And, after obtaining the
approval, the foreign enterprise concerned shall apply to the department for
the administration of industry and commerce for registration. If resident
representative offices are to be set up in China in accordance with agreement
between the Chinese government and foreign governments, the foreign enterprises
concerned shall go through the procedures for registration in accordance with
the “Interim Provisions”, and the number of staff of the proposed resident
representative office, the duration of residence, the registration fees, etc.,
shall be handled according to the principle of reciprocity.
(7) The approving organ, while issuing the certificate of approval to the
applying unit, shall notify in writing the case to the General Administration
for Industry and Commerce. The departments for the administration of industry
and Commerce shall, after the foreign enterprise concerned has gone through the
registration procedures, notify without delay the case to the State Commission
for the Administration of Foreign Investments, the Ministry of Foreign
Affairs, the Ministry of Public Security, the Customs General Administration,
and the State Tax Bureau under the Ministry of Finance.
With respect to foreign enterprises in the trust and investment trade which
apply for the permission to set up their resident representative offices,
after they have obtained the approval and have gone through the registration
procedures, the department concerned shall at the same time notify the case to
the China International Trust and Investment Corporation.
With respect to those non-profit foreign economic organizations, which are
the counterparts of the China Council for the Promotion of International Trade
and apply for the permission to set up their resident representative offices,
after they have obtained approval and have gone through the registration
procedures, the department concerned shall at the same time notify the case to
the China Council for the Promotion of International Trade.
(8) Article 5 of the “Interim Provisions” reads: “Those who have failed to
go through the procedures for registration within the prescribed time limit,
shall return the original certificate of approval”. An applicant shall go
through the procedures for registration with the department for the
administration of industry and commerce within 30 days from the day he/she has
received the certificate; if he/she has failed to do so within prescribed time
limit, he/she shall be considered to have withdrawn automatically the original
application, and the certificate of approval already issued to him/her shall
become invalid automatically, and he/she shall be required to return the
certificate of approval to the original approving organ.
(9) The change of “the location of resident office”, as mentioned in
Article 7 of the “Interim Provisions”, refers to the change effected within the
same city. However, the change of room number within the same building shall
not be considered as a change of the location of resident office. The resident
representative office concerned is required to notify, without delay, the case
of change of the location of resident office to the local competent department
concerned and also to the department for registration.
In case that the resident representative office of a foreign enterprise has
to change its location at the request of the competent department concerned of China, the foreign enterprise concerned shall be
required to go through the
procedures for the registration of the change without paying any registration
fees.
(10) If the resident representative office of a foreign enterprise wishes
to employ staff members, the case shall be handled in accordance with the
provisions in Document No.48, signed and issued jointly, in 1981, by the
Ministry of Public Security, the Ministry of Foreign Affairs, the General
Administration for Industry and Commerce, the Commission for the Administration
of Imports and Exports, and the Ministry of Foreign Trade; and, in principle,
no individual of a third country or Chinese without regular registered
residence in China shall be hired. However, in special cases, citizens of a
third country or individuals from the areas of Hong Kong and Macao may be
engaged with the approval of the local department of service for foreign
affairs and of the labour department.
(11) Article 4 of “Circular Concerning Registration of Resident
Representative Offices of Foreign Enterprises” promulgated by the General
Administration for Industry and Commerce of the People’s Republic of China on
December 8, 1980, provides: “the resident representative offices, or the
resident representatives, of foreign enterprises approved by the competent
departments of the people’s governments of the province, municipality directly
under the Central Government, and autonomous region” refer to the resident
representative offices of foreign enterprises approved before the promulgation
of the “Interim Provisions” by the State Council on October 30, 1980.
Applications for the setting up of resident representative offices submitted by
foreign enterprises after the promulgation of the “Interim Provisions” shall
be handled in accordance with the “Interim Provisions”.
(12) In the event that foreign businessmen apply for permission to set up
resident representative offices in cities other than Beijing, with the
exception of such trades as banking or air transportation – the applications
shall be submitted directly to the competent departments listed in Article 4 of the “Interim Provisions”, all other trades shall,
in light of the nature of
their respective businesses, apply accordingly to the local bureau of foreign
trade or bureau of communications of the province, municipality directly under
the Central Government, or autonomous region, or to the departments or bureaus
in the localities, which have a direct business relationship with the
ministries, commissions or bureaus under the State Council; and the aforesaid
departments shall, in turn, write their comments on the written applications
and forward same, for examination and approval, to the competent departments
concerned listed in Article 4 of the “Interim Provisions”.
(13) With the exception of such trades as banking and air transportation,
in case that foreign businessmen apply for the permission to set up resident
representative offices in the two provinces of Guangdong and Fujian, their
applications shall be submitted to the provincial governments for examination
and approval. In case that resident representative offices are to be set up in
the Shenzhen, Zhuhai and Xiamen Special Economic Zones, the applications shall
be submitted for examination and approval to the provincial committee for the
administration of special economic zones.
(14) If enterprises established and run abroad by overseas Chinese, by
compatriots from Hong Kong, Macao and Taiwan, wish to set up resident
representative offices in China (including Guangdong and Fujian Provinces and
the special economic zones), their applications shall be dealt with reterence
to the “Interim Provisions” and this Clarification.
(15) Should problems arise in the course of tbe execution of the “interim
Provisions” and of this Clarification, and that explanation and solutions are
called for, they shall be handled through coordination and consultation by the
State Commission for the Administration of Foreign Investments.?
REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON ACADEMIC DEGREES
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROLS RELATING TO FOREIGN INSTITUTIONS IN CHINA AND THEIR PERSONNEL
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL RELATING TO INDIVIDUALS
Category | BANKING | Organ of Promulgation | The State Council | Status of Effect | Invalidated |
Date of Promulgation | 1981-12-31 | Effective Date | 1981-12-31 | Date of Invalidation | 1996-04-01 |
Rules for the Implementation of Foreign Exchange Control Relating to Individuals |
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(Approved by the State Council on December 31,1981, promulgated by the
State Administration of Foreign Exchange Control on December 31,1981)
(Editor’s Note: These Rules have been annulled by Regulations of the People’s
Republic of China on Foreige Exchange Control promulgated on January 29, 1996
and effective as of April 1, 1996)
Article 1 These Rules are formulated in order to implement the provisions
of Chapter III of the Interim Regulations on Foreign Exchange Control of the
People’s Republic of China.
Article 2 When Chinese, foreign nationals and stateless persons residing
in China, receive foreign exchange remitted from foreign countries or from
Hong Kong, Macao or other regions, they must sell it to the Bank of China;
they shall be permitted to retain 10% in foreign exchange of each single large
remittance that is equivalent to 3,000 yuan or more in Renminbi.
All owners shall enjoy the relevant preferential treatment for overseas
Chinese remittances with respect to the Renminbi that they receive through
sales of foreign exchange remittances to the Bank of China as mentioned above.
Article 3 When entrusting the Bank of China, to repatriate the foreign
exchange that was kept in foreign countries or in Hong Kong, Macao or other
regions by Chinese residing in China prior to the founding of the People’s
Republic of China, by overseas Chinese prior to their returning to and
settling down in China, or by Hong Kong and Macao compatriots prior to their
returning to and settling down in their native places, and to repatriate the
foreign exchange received by inheriting property in foreign countries or in
Hong Kong, Macao or other regions by Chinese residing in China after the
founding of the People’s Republic of China, by overseas Chinese after their
returning to and settling down in China, or by Hong Kong and Macao compatriots
after their returning to and settling down in their native places, the owners
shall be permitted to retain 30% of the foreign exchange; as to the Renminbi
received after the remaining 70% is converted, the owners may enjoy the
relevant preferential treatment for overseas Chinese remittances.
Foreign nationals and stateless persons residing in China, when entrusting
the Bank of China to repatriate foreign exchange that they have kept abroad
or that they have received by inheriting property outside China, shall be
permitted to retain a portion of the foreign exchange in accordance with
the percentage as stipulated in the preceding paragraph.
Article 4 When overseas Chinese and Hong Kong and Macao compatriots, etc.
return to and settle down in China or in their native places, they shall be
permitted to retain 30% of the foreign exchange that they remit or bring into,
if they apply to the Bank within two months after their entry; as to the
Renminbi received after the remaining 70% is converted, the owners may enjoy
the relevant preferential treatment for overseas Chinese remittances. The
application for permission to retain a portion of the foreign exchange brought
into as mentioned above can be made only on the strength of the relevant
Customs declaration form.
Article 5 When personnel sent by the State to work in foreign countries
or in Hong Kong, Macao or other regions return home upon completion of their
missions, they must promptly remit or bring back to China the remaining
foreign exchange from wages, allowances, etc. that belongs to them, and it
shall not be kept abroad; they shall be permitted to retain the foreign
exchange on the strength of certification issued by Chinese organizations
stationed abroad.
Article 6 Students, trainees, postgraduate students, scholars, teachers,
coaches and other personnel who are sent by the State to study in foreign
countries or in Hong Kong, Macao or other regions must, upon their return,
promptly remit or bring back to China the remaining amount of the foreign
exchange that they have received during their stay abroad, and it shall not be
kept abroad; they shall be permitted to retain the foreign exchange that they
are enpost_titled to receive, on the strength of certification issued by Chinese
organizations stationed abroad.
Article 7 The foreign exchange from fees for publication, copyright
royalties, awards, stipend, author’s remuneration, etc. earned by individuals
for publications of their inventions, writings and the like abroad, for
speeches and lectures made in their own names outside China, for their
contributions to foreign newspapers, magazines and specialized journals, etc.,
must promptly be repatriated and shall not be kept abroad; individuals shall
be permitted to retain the foreign exchange that they are enpost_titled to receive
according to the relevant provisions approved by the State Council or the
ministries or commissions concerned, or with the approval of the State
Administration of Foreign Exchange Control.
Article 8 The foreign exchange that individuals are permitted to retain
under the preceding Articles must be deposited with the Bank of China. Such
deposits in foreign currency may be remitted abroad or may be taken abroad on
the strength of certification issued by the Bank of China; if these deposits
are converted into Renminbi, the owners may enjoy the relevant preferential
treatment for overseas Chinese remittances. However, these deposit
certificates may not, without authorization, be carried or sent out of China
either by holders or by others or by post.
The foreign exchange retained by individuals may not be dealt with in
violation of the provisions in paragraph 2, Article 4 of the Interim
Regulations on Foreign Exchange Control of the People’s Republic of China.
Article 9 Chinese, foreign nationals and stateless persons residing in
China shall be permitted to keep in their own possession the foreign exchange
already in China. However, such foreign exchange shall not, without
authorization, be carried or sent out of China by owners or others or by post;
if the owners need to sell the foreign exchange, they must sell it to the Bank
of China, and the matter shall be handled by applying mutatis mutandis the
provisions of Article 2 of these Rules.
Article 10 The foreign exchange remitted or brought into China from
foreign countries or from Hong Kong, Macao or other regions by foreign
nationals coming to China, by overseas Chinese and Hong Kong and Macao
compatriots returning for a short stay, by foreign experts, technicians, staff
and workers engaged to work in China, and by foreign students and trainees,
etc., may be kept in their own possession, may be sold to or deposited with
the Bank of China, or may be remitted or taken out of China on the strength of
the original Customs declaration form filled out at the time of entry.
Article 11 When foreign experts, technicians, staff members and workers
engaged to work in organizations within China need to apply for remitting or
taking abroad their foreign exchange, the Bank of China shall handle the
matter in accordance with the stipulations as provided in the relevant
contracts or agreements.
Article 12 These Rules shall be promulgated and put into effect by the
State Administration of Foreign Exchange Control upon approval by the State
Council.
DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS REGARDING THE TIME LIMITS FOR HANDLING CRIMINAL CASES
Category | LITIGATION | Organ of Promulgation | The Standing Committee of the National People’s Congress | Status of Effect | In Force |
Date of Promulgation | 1981-09-10 | Effective Date | 1981-09-10 |
Decision of the Standing Committee of the National People’s Congress Regarding the Time Limits for Handling Criminal Cases |
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(Adopted on September 10, 1981)
Since 1981, the time limits for bandling cases as stipulated in the
Criminal Procedure Law have begin to be carraied out comprehensively
throughout the country, and the great majority of criminal cases can be
concluded within the legally prescribed time limits. However, a small
number of criminal cases which are complicated or involve outlying areas
with poor oommunication have not been concluded within the legally
prescribed time limits because of poor communications, lack of manpower
or other such conditions. In view of this the 20th Meeting of the Standing
Committee of the Fifth National People’s Congress has decided, following
a suggestion made by the Supreme People’s Procuratorate and the Supreme
People’s Court, that criminal cases accepted after January 1, 1981 shall in
general be handled within the time limits for bandling cases as stipulated in
the Criminal Procedure Law, except for a small number of criminal cases
which are complicated or involve outlying areas with poor communications
and which cannot be handled within the time limits stipulated in the
Criminal Procedure Law for investigation, prosecution, adjudication of first
instance and adjudication of second instance; for such cases, the standing
committees of the people’s congresses of the provinces, autonomous regions,
and municipalities directly under the Central Government may, from 1981
through 1983, decide upon or approve an appropriate extension of the time
limits for bandling them.
CIRCULAR OF THE STATE COUNCIL CONCERNING THE APPROVAL AND TRANSMISSION OF THE REQUEST FOR INSTRUCTIONS OF THE ADMINISTRATIVE COMMISSION FOR FOREIGN INVESTMENT AND THE MINISTRY OF POST AND TELECOMMUNICATIONS ON FORBIDDING ANY UNITS OR FOREIGN BUSINESSMEN TO ENGAGE IN EXPRESS DELIVERY OF DOCUMENTS IN OUR COUNTRY
Category | POSTS AND TELECOMMUNICATIONS | Organ of Promulgation | The State Council | Status of Effect | In Force |
Date of Promulgation | 1981-01-19 | Effective Date | 1981-01-19 |
Circular of the State Council Concerning the Approval and Transmission of the Request for Instructions of the Administrative Commission |
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The Circular
REQUEST FOR INSTRUCTIONS ON FORBIDDING ANY UNITS OR FOREIGN BUSINESSMEN
(January 19, 1981)
The Circular
The State Council has approved the Request for Instructions on Forbidding
Any Units or Foreign Businessmen to Engage in Express Delivery of Documents in
Our Country sent by the Administrative Commission for Foreign Investment and
the Ministry of Post and Telecommunications. It is hereby transmitted to you
for implementation.
REQUEST FOR INSTRUCTIONS ON FORBIDDING ANY UNITS OR FOREIGN BUSINESSMEN
TO ENGAGE IN EXPRESS DELIVERY OF DOCUMENTS IN OUR COUNTRY
International express delivery (also called special delivery of documents
in some countries and regions) is a new postal service emerged in the world
only over 10 years ago. By this postal service, express delivery mail from the
addresser shall be transported with schedule flights, through closely-link
transport means on the way, to the post office at the destination, where it is
immediately delivered to the addressee by hand. This service is characterized
by convenience, speediness, timeliness and safety. The delivery is much faster
than ordinary, air mail, though the charge is also higher. Providing express
delivery not only offers good service to customers, but also increases the
revenues. Since July 15, 1980, the Ministry of Post and Telecommunications of
our country has established express delivery with more than a dozen countries
in the world. With the development of our national economy, this service will
further develop between China and other countries in the world.
Sometime in April and May, 1980, DHL-SINOTRANS Ltd. in Hong Kong held
discussion with the Guangzhou Municipal Post Office in Guangdong Province
about the express delivery service. In August and September the same year,
Dunhao Company in the United States also held discussions with the
Consultation and Technical Service Company of the Ministry of Foreign Trade
for the same purpose. They were, in fact, asking for the establishment of “a
post office” by foreign private enterprises in order to handle international
mails in the Chinese territory. According to their plan, the Chinese
customers should observe their relevant regulations and, moreover, they would
fix their own charge standards, in which our postal service has no right to
intervene. This would not only infringe upon our sovereignty, right of postal
management and administration and economic interests, but also cause disorder
in the administration of post and communications in our country. Therefore, no
foreign private enterprises are allowed to engage in the business of postal
communication and express delivery of documents. In this connection, the
Ministry of Post and Telecommunications, with the agreement of the
Administrative Commission for Foreign Investment, notified the Administration
for Postal Affairs of Guangdong Province and the Ministry of Foreign Trade on
July 23, 1980 and September 12, 1980 respectively that they must stop their
negotiations with the relevant companies on the ground that the delivery of
letters, printed matters, documents and materials must all be administered and
managed by the General Post Office of the Ministry of Posts and
Telecommunications.
In late October, 1980, American ALTMAN Co. of the United States started
the service of express delivery of documents at the International Club in
Beijing without authorization. American ALTMAN Co. has rented an office from
the club and hired a staff member from the Friendship Commercial Services
Company of Beijing Municipality in charge of the actual business. Up to now,
several documents have arrived at the Beijing Civil Aviation Administration by
special delivery from Paris, Hong Kong and the United States and have been
delivered to the addressees by the employee. The purpose of the foreign
private enterprises in vying for express delivery service in China is to seize
the business of express delivery of documents between China and other
countries and regions in the world. A consultant of DHL-SINOTRANS Ltd. in the
United States once said that the company was eager to start the business of
express delivery in China, mainly because it wanted to be the first of such
companies; it was ready to lose money on the venture for first three to four
years, but it expected to make big money later. We hold that American ALTMAN
Co.’s unauthorized business in Beijing mentioned above must be stopped.
At present, a law for postal service has not been formulated in China and
many units do not know that the postal service in China is under unified
management and administration. In order to protect the unification of our
postal service more effectively in the future and forbid any enterprises or
individuals outside the postal department and any foreign businessmen to start
the business of special delivery of documents in China without authorization,
it is necessary to reiterate that any postal service which is run within China
or jointly run with other countries, including the inward or outward delivery
of letters, printed matter, documents and materials and special delivery of
documents, must be administered and managed in a unified way by the Ministry
of Post and Telecommunications, which is responsible for formulation of
unified postal charges and various rules and regulations. Other organs,
enterprises or individuals may not engage in the business of express delivery
of documents in China. Foreign private businessmen in particular shall not be
allowed to have a hand in this line of business.
If nothing is inappropriate, it is requested that the above be approved
and transmitted to all the localities and departments for implementation.
OFFICIAL REPLY OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION CONCERNING REINVESTMENT IN CHINA WITH DISTRIBUTED PROFIT OF PARTIES OF THE JOINT VENTURE, WHICH HAS BEEN REMITTED ABROAD, CANNOT ENJOY TAX REBATE AS REINVESTMENT
The Ministry of Finance, the State Administration of Taxation Official Reply of the Ministry of Finance and the State Administration of Taxation Concerning Reinvestment in China with Distributed CaiShuiWaiZi [1981] No.82 September 16, 1981 Tianjin Tax Bureau: The report CaiShui [1981] No.305 was received. Reinvestment with distributed profits of a party to Chinese-foreign equity joint ventures, |
The Ministry of Finance, the State Administration of Taxation
1981-09-16
INTERIM PROCEDURES OF THE CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE SUPERVISION AND CONTROL OVER BONDED GOODS AND BONDED WAREHOUSES
PROVISIONAL RULES OF THE CUSTOMS GOVERNING THE SUPERVISION AND CONTROL OF IMPORT AND EXPORT GOODS AND MATERIALS NEEDED FOR THE COOPERATIVE EXPLORATION AND EXPLOITATION
(Effective Date:1981.10.01–Ineffective Date:)
Article 1. These Rules have been made in accordance with the Provisional Customs Law of the People’s Republic of China and the spirit of Document Article 2. The Customs shall, in accordance with the documents and contracts (including sub-contracts–the same hereinafter) approved by the After the determination of an engineering project, the oil company concerned should immediately submit the above-mentioned documents Article 3. At the time of importation and exportation of the goods and materials, the oil company or its agent should fill out the Declaration In the case of the goods and materials imported or exported at the places other than the place where the company is located, the declarant Article 4. At the time of Customs examination of the import and export cargoes, the cargo-owner or his agent must be present and unpacking the Article 5. Cargoes imported (including those imported by means of lease) within the duty-exemption limits approved by State organs shall be Goods and materials imported temporarily may be accorded duty-free treatment, provided that the oil company concerned completes the Article 6. Import goods and materials may be delivered only after completion of the Customs formalities, or with the special permission of the Article 7. The commission warehouses set up by foreign businessmen at the oil bases shall be dealt with by the Customs in accordance with the Article 8. Import goods and materials which are not declared to the Customs or on which the Customs duty is not paid within three months from Article 9. For foreign engineers and technicians who come to China on exploration and exploitation business, the competent departments should Baggage and articles carried by our engineers and technicians on entering and leaving the Chinese territories on business, shall be Article 10. The following cases shall be dealt with by the Customs each on its merits, in accordance with the relevant provisions of the Provisional (1) False declaration; (2) The units concerned taking delivery of or loading the import and export goods and materials not yet released by the Customs; (3) Smuggling through the means of import and export goods and materials; (4) Sale, without permission, of the goods and materials which have been released duty-free by the Customs; (5) The goods and materials imported temporarily on Customs verification and approval, being not re-shipped abroad within the prescribed (6) Unauthorizedly breaking Customs Cover, or Customs seals, or losing Customs Cover; (7) Other cases in violation of the Customs regulations. Article 11. Whenever deemed necessary for the work, the Customs may set up working offices or station officers at the offshore exploration and Article 12. The present Provisional Rules shall come into force on October 1, 1981.
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