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1994

LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON CHINESE-FOREIGN CONTRACTUAL JOINT VENTURES

SUPPLEMENTARY PROVISIONS OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS CONCERNING THE PUNISHMENT OF THE CRIMES OF SMUGGLING

Category  CRIMINAL LAW Organ of Promulgation  The Standing Committee of the National People’s Congress Status of Effect  Invalidated
Date of Promulgation  1988-01-21 Effective Date  1988-01-21 Date of Invalidation  1997-10-01


Supplementary Provisions of the Standing Committee of the National People’s Congress Concerning the Punishment of the Crimes of Smuggling



(Adopted at the 24th Meeting of the Standing Committee of the Sixth

National People’s Congress and promulgated for enforcement by Order No.62 of
the President of the People’s Republic of China on January 21, 1988)
(Editor’s Note: This Decision has been invalidated by the Criminal Law of the
People’s Republic of China revised at the Fifth Session of the Eighth National
People’s Congress on March 14, 1997, and effective on October 1, 1997)

    In accordance with the provisions on the punishment of the crimes of
smuggling as stipulated in the Criminal Law of the People’s Republic of China
and the Decision of the Standing Committee of the National People’s Congress
Regarding the Severe Punishment of Criminals Who Seriously Sabotage the
Economy, the following supplementary provisions are made:

    1. Whoever smuggles opium and other narcotics, weapons and ammunition, or
counterfeit currency shall be sentenced to fixed-term imprisonment of not less
than seven years and shall concurrently be sentenced to a fine or confiscation
of property; if the circumstances are especially serious, the offender shall
be sentenced to life imprisonment or the death penalty and shall concurrently
be sentenced to confiscation of property; if the circumstances are relatively
minor, the offender shall be sentenced to fixed-term imprisonment of not more
than seven years and shall concurrently be sentenced to a fine.

    2. Whoever smuggles cultural relics, precious and rare species of
wildlife as well as the products thereof, gold, silver or other precious
metals forbidden by the state from being exported shall be sentenced to
fixed-term imprisonment of not less than five years, and shall concurrently
be sentenced to a fine or confiscation of property; if the circumstances are
especially serious, the offender shall be sentenced to life imprisonment or
the death penalty, and shall concurrently be sentenced to confiscation of
property; if the circumstances are relatively minor, the offender shall be
sentenced to fixed-term imprisonment of not more than five years, and shall
concurrently be sentenced to a fine.

    3. Whoever, for the purpose of making profits or dissemination, smuggles
pornographic movies, videotapes, magnetic tapes, pictures, publications or
other pornographic articles shall be sentenced to fixed-term imprisonment of
not less than three years and not more than ten years, and shall concurrently
be sentenced to a fine; if the circumstances are serious, the offender shall
be sentenced to fixed-term imprisonment of not less than ten years or life
imprisonment, and shall concurrently be sentenced to a fine or confiscation of
property; if the circumstances are relatively minor, the offender shall be
sentenced to fixed-term imprisonment of not more than three years or criminal
detention, and shall concurrently be sentenced to a fine.

    4. Those who smuggle goods and articles not specified in Articles 1-3 of
the present Provisions shall, in the light of the seriousness of the
circumstances, be punished in accordance with the following provisions:

    (1) Whoever smuggles goods and articles valued at not less than 500,000
yuan shall be sentenced to fixed-term imprisonment of not less than ten years
or life imprisonment, and shall concurrently be sentenced to a fine or
confiscation of property; if the circumstances are especially serious, the
offender shall be sentenced to the death penalty, and shall concurrently be
sentenced to confiscation of property.

    (2) Whoever smuggles goods and articles valued at not less than 150,000
yuan and less than 500,000 yuan shall be sentenced to fixed-term imprisonment
of not less than seven years, and shall concurrently be sentenced to a fine or
confiscation of property; if the circumstances are especially serious, the
offender shall be sentenced to life imprisonment, and shall concurrently be
sentenced to confiscation of property.

    (3) Whoever smuggles goods and articles valued at not less than 50,000
yuan and less than 150,000 yuan shall be sentenced to fixed-term imprisonment
of not less than three years and not more than ten years, and shall
concurrently be sentenced to a fine.

    (4) Whoever smuggles goods and articles valued at not less than 20,000
yuan and less than 50,000 yuan shall be sentenced to fixed-tern imprisonment
of not more than three years or criminal detention, and shall concurrently be
sentenced to a fine; if the circumstances are relatively minor or the value is
less than 20,000 yuan, the smuggled goods and articles and the illegal
proceeds thereof shall be confiscated by the Customs, and the offender may
concurrently be sentenced to a fine.

    Two or more persons who jointly smuggle shall be punished separately in
accordance with the value of the goods and articles each of them smuggles and
the role each of them plays in the crime. With respect to the ringleader of a
smuggling group, the punishment shall be given according to the total value of
the goods and articles smuggled by the group; with respect to other principal
offenders who join in the crime of smuggling, the punishment shall, if the
circumstances are serious, be given according to the total value of the goods
and articles jointly smuggled.

    Whoever repeatedly smuggles and goes unpunished shall be punished
according to the accumulated value of the smuggled goods and articles.

    5. Enterprises, institutions, state organs and public organizations that
smuggle goods and articles specified in Articles 1-3 of the present Provisions
shall be sentenced to a fine, and the persons directly in charge and other
persons directly responsible for the crime shall be punished according to the
provisions regarding the punishment of individuals who have committed the
crime of smuggling.

    Enterprises, institutions, state organs and public organizations that
smuggle goods and articles not specified in Articles 1-3 of the present
Provisions valued at not less than 300,000 yuan, shall be sentenced to a fine
and the persons directly in charge and other persons directly responsible for
the crime shall be sentenced to fixed-term imprisonment of not more than five
years or criminal detention; if the circumstances are especially serious,
causing major losses to the state, the offenders shall be sentenced to
fixed-term imprisonment of not less than five years and not more than ten
years; if the value is less than 300,000 yuan, the smuggled goods and articles
and the illegal proceeds thereof shall be confiscated by the Customs, and a
fine may be imposed, and the persons directly in charge and other persons
directly responsible for the crime shall be given administrative sanctions at
the discretion of the unit they belong to or of the competent authorities at a
higher level.

    Where the illegal proceeds from smuggling perpetrated by enterprises,
institutions, state organs or public organizations go to individuals, or where
smuggling is perpetrated in the name of enterprises, institutions, state
organs or public organizations while the illegal proceeds are shared out among
individuals, punishment shall be meted out according to the stipulations of
the present Provisions regarding the punishment of individuals who have
committed the crime of smuggling.

    6. Whoever commits any of the following acts of smuggling that
constitutes a crime according to the present Provisions shall be punished in
accordance with the provisions of Article 4 and Article 5:

    (1) without approval by the Customs and without having paid the overdue
customs duties, selling for profits without authorization, within the
territory of the People’s Republic of China, authorized imported bonded goods
such as materials supplied by foreign clients for processing, parts supplied
by them for assembly or raw or processed materials, parts, finished products
or equipment for compensation trade; or

    (2) importing goods and articles under the guise of accepting donations,
or without approval by the Customs and without having paid the overdue customs
duties, selling for profits without authorization, within the territory of the
People’s Republic of China, donated imported goods and articles or other
imported goods and articles specially designated for the reduction of or
exemption from duties.

    If the acts of smuggling specified in the preceding two paragraphs involve
a relatively small quantity or value and do not constitute a crime, the
smuggled goods and articles and the illegal proceeds thereof shall be
confiscated by the Customs and a fine may concurrently be imposed.

    7. Whoever commits any of the following acts shall be deemed to have
committed the crime of smuggling and shall be punished in accordance with the
relevant stipulations of the present Provisions:

    (1) directly and illegally purchasing from smugglers articles forbidden by
the state from being imported or directly and illegally purchasing from
smugglers other smuggled imported goods and articles, involving relatively
large quantities or values; or

    (2) transporting, purchasing and selling in inland seas and territorial
waters articles forbidden by the state from being imported or exported or
goods and articles subject to state restrictions on import and export,
involving relatively large quantities and values and without legal
certificates.

    If the acts of smuggling specified in the preceding two paragraphs involve
a relatively small quantity or value and do not constitute a crime, the
smuggled goods and articles and the illegal proceeds thereof shall be
confiscated by the Customs and a fine may concurrently be imposed.

    8. Whoever conspires with criminals committing smuggling by offering them
loans, funds, account numbers, invoices or certificates, or by providing them
with such conveniences as transportation, storage or mailing, shall be deemed
as an accomplice in the crime of smuggling and punished as such.

    9. Where enterprises or institutions under ownership by the whole people
or under collective ownership, state organs or public organizations, in
violation of the regulations on foreign exchange control, do not tranfer to
China the foreign exchange that has been gained outside China and should be
transferred to China, or do not deposit it in the banks designated by the
state, or illegally transfer their foreign exchange from China to foreign
countries, or illegally sell for profits the foreign exchange allocated to
them by the state, the foreign exchange control authorities shall, in
accordance with the regulations on foreign exchange control, force them to
change their foreign exchange into Renminbi and confiscate their illegal
gains, and may concurrently impose a fine on them; in addition, the persons
directly in charge and other persons directly responsible shall be given
administrative sanctions at the discretion of the unit they belong to or of
the competent authorities at a higher level; if the circumstances are serious,
in addition to forcing such units to change their foreign exchange into
Renminbi and having their illegal gains confiscated and imposing a fine on
them in accordance with the regulations on foreign exchange control, the
persons directly in charge and other persons directly responsible shall be
sentenced to fixed-term imprisonment of not more than five years or criminal
detention.

    Enterprises, institutions, state organs, public organizations or
individuals that illegally traffic in foreign exchange for profits, if the
circumstances are serious, shall be punished for crimes of speculation.

    10. Whoever shields smuggling with armed force shall be given a heavier
punishment in accordance with the provisions of Article 1 of the present
Provisions.

    Whoever, by means of violence or threat, resists the seizure of smugglers
or smuggled goods shall be punished for crimes of smuggling and of preventing
state personnel from carrying out their functions according to law as
stipulated in Article 157 of the Criminal Law and in accordance with the
provisions regarding the combined punishment for several crimes.

    11. State personnel who take advantage of their office to commit the
crime of smuggling shall be given a heavier punishment.

    12. Whoever commits the crime of smuggling shall, according to law, be
sentenced to confiscation of the smuggled goods and articles, the illegal
proceeds thereof and the means of transportation used in the smuggling and
owned by the offender or the unit to which he belongs.

    13. All the property confiscated and gains from fines or penalties in the
handling of cases of smuggling shall be turned over to the State Treasury.
Nobody shall be allowed to deduct a percentage from them or dispose of them
privately. Those who privately share out confiscated property and gains from
fines or penalties shall be punished as embezzlers.

    14. With respect to cases of smuggling in which criminal responsibility
is to be investigated according to law, the departments that have apprehended
those cases shall turn over to judicial organs the files on them along with
evidence such as the inventory and pictures of the smuggled goods and
articles; smuggled goods and articles, except for those that are not suitable
for long-term preservation and may, therefore, be disposed of according to the
relevant provisions, shall be sealed up on the spot and kept properly, so that
the judicial organs may check them at any time.

    15. For the purpose of the present Provisions, the value of the smuggled
goods and articles shall be calculated in accordance with the retail prices of
local state businesses at the times when the cases are discovered. If such
prices are hard to determine, they shall be assessed by the competent
authorities concerned.

    16. The present Provisions shall come into force as of the date of
promulgation.





THE LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON INDUSTRIAL ENTERPRISES OWNED BY THE WHOLE PEOPLE

ORGANIC LAW OF THE VILLAGERS COMMITTEE (FOR TRIAL IMPLEMENTATION)

Organic Law of the Villagers Committee of the People’s Republic of China (For Trial Implementation)

     (Effective Date:1988.06.01–Ineffective Date:)

   Article 1. This Law is formulated in accordance with the relevant provisions of the Constitution of the People’s Republic of China with a view
to ensuring self-government by the villagers in the countryside, who will administer their own affairs in accordance with the law,
and promoting socialist democracy at the grassroots level, socialist material development, and the building of an advanced socialist
culture and ideology in the rural areas.

   Article 2. The villagers committee shall be the primary mass organization of self-government, in which the villagers manage their own affairs,
educate themselves, and serve their own needs. It shall manage the public affairs and public welfare services of the village, mediate
disputes among the villagers, help maintain public order, and convey the villages’ opinions and demands and make suggestions to the
people’s government.

   Article 3. The people’s government of a township, a nationality township or a town shall give guidance, support and help to the villagers committees
in their work. The villagers committees, on their part, shall assist the above people’s government in its work.

   Article 4. The villagers committee shall support and organize the villagers in co-operative economic undertakings in various forms, such as
those for production, supply and marketing, credit or consumption, provide services and coordination for production in the village,
and promote the development of socialist production and construction and the socialist commodity economy in the countryside.

The villagers committee shall respect the decision-making power of collective economic organizations in conducting their economic
activities independently as prescribed by law, and safeguard the lawful right of property and other lawful rights and interests of
collective economic organizations, villagers, households operating under contract, associated households or partnerships.

The villagers committee shall, in accordance with the law, administer affairs concerning the land and other property owned collectively
by the villagers and disseminate knowledge among the villagers about a rational utilization of the natural resources and the protection
and improvement of the ecological environment.

   Article 5. The villagers committee shall publicize the Constitution and the laws, regulations and state policies among the villagers; persuade
them to perform their obligations as prescribed by law and to take good care of public property; safeguard the villagers’ lawful
rights and interests; promote unity and mutual assistance with other villages ; and carry out various forms of activities conducive
to the building of an advanced socialist culture and ideology.

   Article 6. In villages where people from more than one nationality live, the villagers committees shall persuade the villagers to enhance the
unity, mutual assistance and mutual respect between different nationalities.

   Article 7. Villagers committees shall be established on the basis of the distribution of the villagers and the sizes of the population and on
the principle of facilitating self-government by the masses.

Villagers committees shall generally be established in natural villages; several natural villages may jointly establish a villagers
committee; a large natural village may establish several villagers committees.

The establishment or dissolution of a villagers committee or a readjustment in the area governed by it shall be proposed by the people
‘s government of a township, a nationality township or a town and reported to a people’s

    





PROVISIONS FOR THE MONITORING AND CONTROL OF AIDS

Category  PUBLIC HEALTH AND MEDICINE Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1988-01-14 Effective Date  1988-01-14  


Provisions for the Monitoring and Control of Aids



(Approved by the State Council on December 26, 1987, and promulgated

jointly by the Ministry of Public Health, the Ministry of Foreign Affairs,
the Ministry of Public Security, the State Education Commission, the National
Tourism Administration, the Civil Aviation Administration of China and the
State Bureau of Foreign Expert Affairs on January 14, 1988)

    Article 1  These Provisions are formulated in order to prevent AIDS from
entering, occuring and spreading in China so as to safeguard the health of the
Chinese people.

    Article 2  The objects subject to the monitoring and cotrol of AIDS as
defined in these provisions are:

    (1) victims of AIDS;

    (2) carriers of the AIDS virus;

    (3) suspects of AIDS and those who have close contact with persons as
defined in Items (1) and (2) of this Article;

    (4) blood, hemoproducts, toxicostrain, biological tissue, animals and
other articles that have been contaminated by the AIDS virus or may cause the
spreading of AIDS.

    Article 3  The health administrative departments at all levels shall be in
charge of AIDS monitoring and control within their respective jurisdiction.

    The public security organs, foreign affairs offices, Customs
establishments, tourist agencies, education departments, aviation, railway and
other transportation units as well as all the enterprises, institutions and
social organizations shall help the health administrative departments in
taking precautionary measures against the spread of AIDS.

    Article 4  Upon arrival, any passenger who enters China shall fill in a
health declaration card truthfully, and submit it to the health quarantine
organ for inspection.

    Article 5  When applying for entry visa, any foreign national who plans to
settle down in China or stay (or study) in China for one year or longer is
required to furnish the AIDS Serological Examination Certificate issued by a
public hospital or by a private hospital notarized by the notary office in the
country of origin and the said certificate must be authenticated by the
Chinese Embassy or consulate in that country. The certificate shall remain
valid for six months as of the date of issue.

    Foreign nationals who fail to undergo AIDS serological examination in
their home countries for lack of necessary conditions, must go to a designated
professional health organ for the examination within 20 days after entry.

    Article 6  Those foreign nationals who belong to the categories as defined
in Items (1) and (2) of Article 2 in these Provisions shall be barred from
entering China.

    Those who are not allowed to enter China but have already arrived at a
China border port, must leave the border as soon as possible by the same means
of transport or a means of transport of the country where they reside. If
necessary, China civil air, railways or other transportation departments shall
make arrangements for their departure. Before they leave the border, they must
be placed in isolation by the health quarantine organ at the border port.

    Article 7  Where any foreign nationals who stay in China are found to be
objects as defined in Items (1) and (2) of article 2 in these Provisions, the
local health administrative department may request the public security organ
to order them to leave China without delay.

    Article 8  Chinese citizens who have settled down abroad of have stayed
abroad for over one year (including those Chinese seamen working on foreign
vessels) and who intend to resettle down in China or stay in China for over
one year are required to go to a designated professional health organ for
physical checkup within two months after they return to China.

    Article 9  All units and persons are strictly prohibited from importing or
carrying in any articles as defined in Item (4) of Article 2 in these
Provisions. In the case of necessity, an application must be made to the
Ministry of Public Health for examination and approval.

    Article 10  The AIDS virus strain shall be kept and used by the units
designated by the Ministry of Public Health. Without permission by the
Ministry of Public Health, no unit or person shall be allowed to exchange,
pass on or use the virus strain within China.

    Article 11  Blood and hemoproducts must undergo AIDS antibody virus
monitoring. Carriers of AIDS virus are forbidden to donate their tissue,
organs, blood and seminal fluid.

    Article 12  The health administrative departments in all the provinces,
autonomous regions and municipalities directly under the Central Government
shall organize the monitoring of AIDS. The monitoring work shall mainly cover
the following fields:

    (1) collecting, processing and analyzing information of AIDS incidence;

    (2) carrying out serological examination among the target groups of
people;

    (3) making a survey and analysis of epidemiological factors.

    Article 13  When conducting AIDS serological examination, any syringe used
must be disposable. Other medical equipment must be thoroughly disinfected so
as to guard against iatrogenic infection.

    Article 14  As prescribed by the State, AIDS is an infectious disease that
must be reported.

    Article l5  When carrying out their official duties, if the civil
administration organ, the public security organ and the judicial organs find
any persons susceptible to the spread of AIDS, they must be sent right away to
the health department to undergo AIDS examinations.

    Article 16  Medical units must keep close watch for AIDS cases among the
visiting patients. If any suspect of AIDS is found, the case must be
diagnosed, treated and reported without delay.

    Article 17  Medical workers or health workers of preventive medicine or
medical treatment shall, after making a definite diagnosis of an AIDS case or
deciding on a case of AIDS suspect or a case of AIDS carrier, immediately
report the case to the local health and epidemic prevention organ. The latter
must report the case to the health administrative department at a higher level
within twelve hours.

    If any other people find any suspect of AIDS, it is required that they
report the case immediately to the local prevention, medical or health organ.

    No unit or person may conceal the case from or delay the report of the
case to the organs concerned.

    Article 18  When a health administrative department sends its officers to
make an investigation of AIDS, the units or persons concerned are duty-bound
to provide detailed information about the occurance, spreading, metastasis of
the disease and guarantee that the information is true and complete.

    Article 19  The health administrative department must verify the reported
information without delay. The material reported must include a diagnosis
issued by a designated professional health organ.

    Article 20  The nationwide information about AIDS incidence shall be
released by the Ministry of Public Health.

    Article 21  No unit or person may discriminate against AIDS victims, AIDS
virus carriers or their relatives. No information about the victims such as
their names, addresses, etc. shall be made public.

    Article 22  Every unit or person must follow the precautionary measures
taken by the health department for the purpose of preventing and checking the
incidence of AIDS.

    Article 23  When a hygiene organ, medical treatment organ or health organ
has found a person who belongs to the category of people defined in Item (1)
of Article 2 of these Provisions, it must place the person in isolation and
send him/her to a hospital designated by the health administrative department
for medical treatment.

    Article 24  When a hygiene Organ, medical treatment organ or health organ
has found a person who belongs to the category of people defined in Item (2)
or (3) of Article 2 of these Provisions, some or all of the following measures
must be taken according to the prevention requirements:

    (1) detention for physical checkup;

    (2) restriction on movement;

    (3) medical observation;

    (4) regular or irregular medical visits.

    Article 25  The dead body of an AIDS victim or an AIDS virus carrier must
be cremated locally.

    Article 26  The units or individuals concerned shall, under the
supervision and guidance of the health and prevention organ, exercise
disinfection to the secretion, excretion of AIDS victims or AIDS virus
carriers, and the articles and places, which they have come into contact with
and which might have been contaminated. If necessary, the disinfection shall
be conducted by the health and prevention organ itself.

    Article 27  When the hygiene, medical treatment or health organs perform
their duties as stipulated in Articles 23 and 24 of these Provisions, the
public security organs and other units concerned shall offer assistance.

    Article 28  Any unit or person that has committed any one of the following
acts in violation of the Provisions shall be punished by the health
administrative department in the form of a fine of no less than RMB 50 and no
more than RMB 3,000 and shall be forced to take precaution, treatment and
disinfection measures:

    (1) conceal the case of AIDS and evade examination;

    (2) spread AIDS with awareness that there exist AIDS cases or AIDS virus
carriers;

    (3) withhold from declaring articles brought in at the time of entry as
defined in Item (4) of Article 2 of these Provisions;

    (4) refuse to carry out the precaution and control measures against the
spread of AIDS as defined in Articles 23, 24, 25 and 26 of these Provisions.

    Article 29  For any violation of these Provisions that has resulted in the
spread of AIDS or the danger of spreading AIDS, criminal responsibility shall
be investigated by the judicial organs accorrding to law.

    Article 30  For the purpose of these Provisions, the definitions of the
following terms are:

    (1) “AIDS” means acquired immunity deficiency syndrome.

    (2) “AIDS victim” means a person whose reaction to AIDS virus antibody is
positive and clinically a conditioned infection or malignant tumour is
diagnosed.

    (3) “AIDS virus carrier” means a person whose reaction to AIDS virus
antibody is positive but with no symptoms of AIDS or without enough symptoms
to be diagnosed as AIDS victim.

    (4) “foreign national” means a person who does not have Chinese
nationality as defined in “The Nationality Law of the People’s Republic of
China”.

    Article 31  A fee shall be charged, according to relevant regulations, for
the service of taking prevention measures and giving medical treatment or
examination.

    Article 32  The right to interpret these Provisions resides in the
Ministry of Public Health.

    Article 33  These Provisions shall go into effect as of the date of
promulgation.





INTERIM REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON STAMP TAX

The State Council

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

No. 11

Interim Regulations of the People’s Republic of China on Stamp Tax adopted by the 9th Executive Meeting of the State Council on June
24, 1988 are hereby promulgated and shall come into force as of the day of October 1, 1988.

Premier of the State Council, Li Peng

August 6, 1988

Interim Regulations of the People’s Republic of China on Stamp Tax

Article 1

All units and individuals who execute or receive, within the territory of the People’s Republic of China, documents in the categories
specified in these Regulations shall be taxpayers subject to stamp tax (hereinafter referred to as “taxpayers”), and shall pay stamp
tax in accordance with the provisions of these Regulations.

Article 2

The following categories of documents shall be taxable documents:

(1)

Contracts or documents in the nature of a contract with regard to: purchases and sales, the undertaking of processing, contracting
for construction projects, property leasing, commodity transport, warehousing, loans, property, insurance, technology;

(2)

Documents for transfer of property rights;

(3)

Business account books;

(4)

Certificates evidencing rights or licenses; and

(5)

Other documents that are taxable as determined by the Ministry of Finance.

Article 3

According to the nature of the taxable document, taxpayers shall calculate the amount of tax due on the basis of a flat tax rate or
a fixed amount per document. Determination the specific tax rate or amount of tax shall be made with reference to the Schedule of
Tax Items and Tax Rates accompanying these Regulations.

No stamp tax shall be due where the amount of tax payable does not exceed one jiao.

Where the amount of tax payable is one jiao or more, an odd amount not exceeding five fen shall not be counted; where the odd amount
is five fen or more, the tax shall be calculated as one jiao.

Article 4

The following documents shall be exempt from stamp tax:

(1)

Duplicates or copies of documents on which stamp tax has already been paid;

(2)

Documents executed for the donation of property to the government, social welfare establishments or schools by the property owner;

(3)

Other documents which are exempt from stamp tax with the approval of the Ministry of Finance.

Article 5

Measures for the payment of stamp tax shall be implemented whereby taxpayers shall, in accordance with the provisions, calculate the
amount of tax payable and purchase and affix at one time the full corresponding amount of tax stamps (hereinafter referred to as
“stamping”).

In order to simplify the stamping procedures where the amount of tax to be paid is relatively large or where frequent stamping is
necessary, taxpayers may apply to the tax authorities to use a tax payment account instead of stamping, or a periodic payment method.

Article 6

“Fax stamps shall be affixed to taxable documents; taxpayers shall cancel each stamp along its border with a seal or a drawn line.

Tax stamps that have already been affixed may not be reused.

Article 7

Tax stamps shall be affixed to taxable documents at the time of execution or upon receipt.

Article 8

Where the same document is executed by two or more parties and each party holds a copy; each party shall be responsible for affixing
on its own copy the full amount of tax stamps due.

Article 9

Where a document on which tax stamps have already been affixed is amended, resulting in an increase in the value thereof, additional
tax stamps shall be affixed on the document in accordance with the amount of such increase.

Article 10

The tax authorities shall be responsible for the administration of the collection of stamp tax.

Article 11

The State Administration of Taxation shall supervise the printing of the tax stamps. The face value of tax stamps shall be denominated
in Renminbi.

Article 12

Units issuing or processing taxable documents shall be responsible for the supervision to taxpayers in respect of the payment of stamp
tax in accordance with the law.

Article 13

Where taxpayers are found to have engaged in any of the following, the tax authorities shall impose penalties in light of the seriousness
of the case:

(1)

In the case of a failure to affix tax stamps, or to affix an insufficient amount of tax stamps, on taxable documents, the tax authorities
may, in addition to ordering taxpayers to make up the tax stamps, impose a fine equal to twenty times or less the amount of tax stamps
due;

(2)

In the case of a violation of the provisions of Paragraph 1 of Article 6 of these Regulations, the tax authorities may impose a fine
equal to ten times or less the amount of the tax stamps that have not been cancelled by a seal or a drawn line; and

(3)

In the case of a violation of the provisions of Paragraph 2 of Article 6 of these Regulations, the tax authorities may impose a fine
equal to thirty times or less the amount of the tax stamps that have been reused.

In a case where tax stamps have been forged, the tax authorities shall submit the matter to the judicial authorities for investigation
into criminal liability in accordance with the law.

Article 14

The collection and administration of stamp tax shall, in addition to the provisions of these Regulations, be administered in accordance
with the pertinent provisions of the Interim Regulations of the People’s Republic of China on Administration of Tax Collection.

Article 15

The Ministry of Finance shall be responsible for the interpretation of these Regulations. The rules for the implementation of these
Regulations shall be formulated by the Ministry of Finance.

Article 16

These Regulations shall enter into force as of October 1, 1988.

htm/e02809.htmAttachment

￿￿

￿￿

Attachment:

Stamp Tax Schedule of Tax Items and Tax Rates

￿￿

Tax Item

Scope

Tax Rate

Tax Payer

1. purchases and sales contracts

including contracts for supply, advanced sales,institutional purchases, combined purchase and cooperative manufacturing,assembly
compensation trade,barter, and so on.

0.03% of the value of the or sale

parties to the contract

2. processing contracts

including contracts for processing, special orders, repair and renovation,overhaul, printing,advertising,surveying,testing
and so on.

stamping as 0.05% of the income from processing or contracting

parties to the contract

3. survey and design contracts for engineering and construction projects

including contracts for survey and design

0.05% of receipts

parties to the contract

4.construction and installation project contracts

including contracts for constraction and installation undertaking

0.03% of the contracted amount

parties to the contract

5. property leasing contracts

including contracts for leasing of buildings, vessels, aircraft, motor vehicles, machinery, appliances and other
such equipment

0.1% of the lease amounts less than one yuan to be stamped as one yuan

parties to the contract

6. goods transportation contracts

including contracts for civil aviation, railway transportation, maritime transportation. inland water ways, overland
and through transportation

0.05% of the transportation fees

parties to the contract

7. warehousing and safekeeping contracts

including contracts for warehousing and safekeeping

0.01% of the ware housing and safekeeping fee

parties to the contract

8. contracts for loan

including contracts for loan entered by banks and other financial organizations and borrowers except interbank loan
agreements

0.005% of the loan amount

parties to the contract

9. property insurance contracts

including insurance contracts for property,bonding,guarantee, surety and credit undertakings and so on

0.003% of the amount insured

parties to the contract

10. technology contracts

including contracts for technology development and transfer, consulting, service, and so on

0.03% of the indicated amount

parties to the contract

11. property transfer documents

including transfer documents for property ownership and copyrights, trademark rights, patents, the right to the
use of proprietary technology and so on

0.05% of the amount indicated

parties executing the document(s)

12. business accounting documents

account books used for production and business operations

account books for recording funds:0.05% of the total amount of the original value of fixed assets and selfowned
working capital; other account books: 5 yuan for each

business accounting entities

13.certificates and licences

including certificates of post_title for building business licences for buildings, in industry and commerce, certificates
for registration of trade-marks, certificates of patents, and land use certificates

5 yuan per document for

receiver(s) of the document(s)



1...567Page 7 of 7

CONSTITUTION ACT, 1982 – page 22

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

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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