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1999

DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON THE PORTUGUESE TEXT OF “THE MACAO SPECIAL ADMINISTRATIVE REGION OF THE PROPLE’S REPUBLIC OF CHINA” BASIC LAW

Category	SPECIAL ADMINISTRATIVE REGION	Organ of Promulgation	The Standing Committee of the National People’s Congress	Status of Effect	In Force
Date of Promulgation	1993-07-02	Effective Date	1993-07-02

Decision of the Standing Committee of the National People’s Congress on the Portuguese Text of “the Basic Law of the Macao Special Administrative Region of the Prople’s Republic of China”

(Adopted at the Second Meeting of the Standing Committee of the Eighth

National People’s Congress on July 2, 1993)

The Second Meeting of the Standing Committee of the Eighth National
People’s Congress decides: the Portuguese translation of the Basic Law of the
Macao Special Administrative Region of the People’s Republic of China,
examined and approved under the aegis of the Law Committee of the National
People’s Congress, shall be the official Portuguese text and shall be equally
authentic as the Chinese text. In case there is any discrepancy in the meaning
of wording between the Portuguese text and the Chinese text, the Chinese text
shall prevail.

INTERIM MEASURES ON VESTING SCIENTIFIC RESEARCH INSTITUTES WITH THE RIGHT TO IMPORT AND EXPORT SCIENTIFIC AND TECHNOLOGICAL PRODUCTS

Category	FOREIGN TRADE	Organ of Promulgation	The State Council	Status of Effect	In Force
Date of Promulgation	1993-10-16	Effective Date	1993-10-16

Interim Measures on Vesting Scientific Research Institutes With the Right to Import and Export Scientific and Technological Products

(Approved by the State Council on September 4, 1993, promulgated by

the Ministry of Foreign Trade and Economic Cooperation and the State
Science and Technology Commission on October 16, 1993)

Article 1 These Measures are formulated in order to accelerate the
commercialization and industrialization of the achievements in science
and technology, give impetus to scientific research institutes
participating in foreign trade and international competition and promote
the development of foreign economic relations and trade in our country.

Article 2 These Measures shall apply to all types of independent
scientific research institutes (hereinafter referred to as the scientific
research institute) conducting the basic and application research of
natural science and technological development, and engaging in activities
of foreign economic relations and trade.

Article 3 Any scientific research institute applying for the right
to import and export scientific and technological products (hereinafter
referred to as the import and export right) shall satisfy the following
requirements:

(1) To have greater ability to study and develop technology and
technological products and fairly great productive ability. Technology
studied and developed and the technological products produced are capable of
international competition.

(2) To have a great deal of achievement in the commercialization and
industrialization in science and technology, and the annual average amount
of foreign exchange earning which the applicant brings in by trusting
others with import and export is not less than US$ 500,000 within the two
years prior to the submission of such an application.

(3) To have the facilities, funds and other necessary qualifications
needed to handle import and export business operations.

Article 4 If scientific research institute is affiliated with
conglomerate or other entity which has had the import and export right,
the scientific institute shall not be vested with the right thereof.

Article 5 Any scientific research institute applying for the import
and export right shall submit the following data:

(1) the feasibility study report, which includes the state of the
scientific research and productive strength and the technological level,
and includes the names of the enterprises directly under the institute
thereof and the Business Licences for Enterprises as Legal Person etc.;

(2) the catalogue of the scientific and technological commodities
which are intended to be imported and exported and the scope of the
exported technology.

Article 6 Any scientific research institute applying for the import
and export right shall go through the following procedures:

Scientific research institute directly affiliated to department under
the State Council shall submit written application to the competent
department, the competent department shall submit the case to
the State Science and Technology Commission and the Ministry of Foreign
Trade and Economic Cooperation. Local scientific research institute
shall submit written application to the local department(commission)
of foreign economic relations and trade and the local science and
technology commission of the province, autonomous region or
municipality directly under the central government or the cities under
separate planning where the scientific research institute is located,
then the local department(commission) of foreign economic relations and
trade and the local science and technology commission shall be responsible
for examining the case and jointly submit it to the State Science and
Technology Commission and the Ministry of Foreign Trade and Economic
Cooperation after reaching unanimity. The State Science and Technology
Commission shall make reviewing suggestions in batches to the Ministry of
Foreign Trade and Economic Cooperation after reviewing the cases which the
localities or departments submited, and then the Ministry of Foreign Trade
and Economic Cooperation shall, in accordance with the suggestions of the
State Science and Technology Commission, verify the cases and approve them
in reply.

Article 7 The import and export right shall be directly vested with
scientific research institute in principle, and new import and export
company shall not be approved to be set up additionally. The scientific
research institute having received Business Licences of Enterprise as
Legal Person shall be directly vested with the import and export right.
With regard to scientific research institute which has not received
Business Licences thereof, the import and export right may, at the
institute’s request, be vested in a whole-capital enterprise owned by the
whole people designated by, and directly affiliated to, said institute.

Article 8 The following are the rights and obligations of scientific
research institute vested with the import and export right:

(1) exporting the technology studied and developed by the institute and
the self-produced technological products, importing raw and auxiliary
materials, technology, equipment, parts and components needed for
scientific research and production of the institute within the approved
scope of business operations;

(2) enjoying all preferential treatments granted in accordance with the
relevant provisions of the state concerning import and export trade;

(3) enjoying the same rights as the rights of other enterprises which
are engaged in importation and exportation by themselves in the aspect of
business association and import and export trade;

(4) undertaking the tasks of export and bringing in foreign exchange
earning for the state and maintaining proper increasing speed;

(5) abiding by the general and specific policies and all regulations of
the state on foreign economic relations and trade, accepting the
supervision, coordination and administration of the departments of foreign
economic relations and trade under the Central Government or local
government, obeying the coordination of the relevant import and export
chambers of commerce, and engaging in business operations within the
approved scope of import and export business. With respect to the new and
high technology and products under the export restriction by the state,
strictly handling the case in accordance with the relevant provisions.

Article 9 Any scientific research institute vested with the import
and export right which intends to split up or merge with others, or
change its name, must submit the case to the Ministry of Foreign Trade
and Economic Cooperation for approval and undertake the procedures for
making changes in its registration.

Article 10 If any scientific research institute vested with the
import and export right violates the relevant provisions on foreign
economic relations and technology trade of the state, it shall be
punished, according to the degree of seriousness of the case; or even the
import and export right shall be revoked.

Article 11 Any scientific research institute fails to attain the
targets of export for bringing in foreign exchange earning set by the
state in the three successive year, the import and export right shall be
revoked.

Article 12 The Ministry of Foreign Trade and Economic Cooperation
shall be responsible for the interpretation of these Measures.

Article 13 These Measures shall enter into force on the date of
promulgation.

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE QUESTION CONCERNING THE RELATIONS BETWEEN FINANCIAL AND ACCOUNTING SYSTEM OF ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN-RELATED TAXATION LAWS AND REGULATIONS

The State Administration of Taxation

Circular of the State Administration of Taxation on the Question Concerning the Relations between Financial and Accounting System
of Enterprises with Foreign Investment and Foreign-related Taxation Laws and Regulations

GuoShuiFa [1993] No.62

August 11, 1993

The Circular on the Implementation of the General Rules on Enterprise Finance and the Enterprise Financial System of Different Trades
by Enterprises with Foreign Investment and the Circular on the Implementation of the Stipulations on Some Questions Concerning the
New Accounting System by Enterprises with Foreign Investment respectively issued by the Ministry of Finance in the from of documents
Coded (93) Cai Gong Zi No.87 and (93) Cai Kuai Zi No.27. The documents stipulate that enterprises with foreign investment should
begin on July 1, 1993 to implement the General Rules on Enterprise Finance, the Rules of Enterprise Accounting and the financial
and accounting system of different trades. Recently some regions asked the question as to how to properly handle the relationship
between the enterprise financial and accounting system and the foreign-related taxation laws and regulations. We hereby issue the
following circular on related questions:

If there are different stipulations in the enterprise financial and accounting system carried out by enterprises with foreign investment
and the foreign-related taxation laws and regulations, while calculating tax payment, the enterprise shall implement the stipulations
of the foreign-related taxation laws and regulations.

II.

If it is stipulated in the foreign-related taxation laws and regulations that, when calculating tax payment, the taxation handling
method can be carried out only after it is examined and approved by the tax authorities, the enterprise shall handle the matter by
following the prescribed examination and approval procedures.

III.

With regard to the problems related to taxation encountered by enterprises with foreign investment in the course of implementing the
enterprise financial and accounting system, the various local tax authorities should make timely investigation and collection of
these problems, offer their opinions on handling the matter and report to the State Administration of Taxation in order to that the
administration can conduct unified study and handling the matter.

The State Administration of Taxation
1993-08-11

MACAO SPECIAL ADMINISTRATIVE REGION BASIC LAW

Category	SPECIAL ADMINISTRATIVE REGION	Organ of Promulgation	The National People’s Congress	Status of Effect	In Force
Date of Promulgation	1993-03-31	Effective Date	1999-12-20

THE Basic Law of the Macao Special Administrative Region of the People’s Republic of China

CONTENTS
Preamble
Chapter I  General Principles
Chapter II  Relationship Between the Central Authorities
Chapter III  Fundamental Rights and Duties of the Residents
Chapter IV  Political Structure
Chapter V  Economy
Chapter VI  Cultural and Social Affairs
Chapter VII  External Affairs
Chapter VIII  Interpretation and Amendment of the Basic Law
Chapter IX  Supplementary Provisions
Annex I  Method for the Selection of the Chief Executive
2. The Election Committee shall be composed of 300 members
Annex II  Method for the Formation of the Legislative Council
Annex III  National Laws to Be Applied in the Macao

(Adopted at the First Session of the Eighth National People’s

Congress and promulgated by Order No.3 of the President of the People’s
Republic of China on March 31, 1993)
CONTENTS

Preamble

Chapter I General Principles

Chapter II Relationship Between the Central Authorities

and the Macao Special Administrative
Region

Chapter III Fundamental Rights and Duties of the Residents

Chapter IV Political Structure

Section 1 The Chief Executive

Section 2 The Executive Authorities

Section 3 The Legislature

Section 4 The Judiciary

Section 5 Municipal Organs

Section 6 Public Servants

Section 7 Swearing Allegiance

Chapter V Economy

Chapter VI Cultural and Social Affairs

Chapter VII External Affairs

Chapter VIII Interpretation and Amendments of the Basic Law

Chapter IX Supplementary Provisions

Annex I Method for the Selection of the Chief Executive
of the Macao Special Administrative Region

Annex II Method for the Formation of the Legislative
Council of the Macao Special Administrative Region

Annex III National Laws to Be Applied in the Macao
Special Administrative Region

Preamble

Macao, including the Macao Peninsula, Taipa Island and Coloane
Island, has been part of the territory of China since ancient
times; it was gradually occupied by Portugal after the mid-16th
century. On 13 April 1987, the Chinese and Portuguese Governments
signed the Joint Declaration on the Question of Macao, affirming
that the Government of the People’s Republic of China will resume
the exercise of sovereignty over Macao with effect from 20 December
1999, thus fulfilling the long-cherished common aspiration of the
Chinese people for the recovery of Macao.

Upholding national unity and territorial integrity,
contributing to social stability and economic development, and
taking account of its history and realities, the People’s Republic
of China has decided that upon China’s resumption of the exercise
of sovereignty over Macao, a Macao Special Administrative Region
will be established in accordance with the provisions of Article 31
of the Constitution of the People’s Republic of China, and that
under the principle of “one country, two systems”, the socialist
system and policies will not be practised in Macao. The basic
policies of the People’s Republic of China regarding Macao have
been elaborated by the Chinese Government in the Sino-Portuguese
Joint Declaration.

In accordance with the Constitution of the People’s Republic
of China, the National People’s Congress hereby enacts the Basic
Law of the Macao Special Administrative Region of the People’s
Republic of China, prescribing the systems to be practised in the
Macao Special Administrative Region, in order to ensure the
implementation of the basic policies of the People’s Republic of China regarding Macao.
Chapter I General Principles

Article 1 The Macao Special Administrative Region is an
inalienable part of the People’s Republic of China.

Article 2 The National People’s Congress authorizes the Macao
Special Administrative Region to exercise a high degree of autonomy
and enjoy executive, legislative and independent judicial power,
including that of final adjudication, in accordance with the
provisions of this Law.

Article 3 The executive authorities and legislature of the
Macao Special Administrative Region shall be composed of permanent
residents of Macao in accordance with the relevant provisions of this Law.

Article 4 The Macao Special Administrative Region shall
safeguard the rights and freedoms of the residents of the Macao
Special Administrative Region and of other persons in the Region in
accordance with law.

Article 5 The socialist system and policies shall not be
practised in the Macao Special Administrative Region, and the
previous capitalist system and way of life shall remain unchanged
for 50 years.

Article 6 The Macao Special Administrative Region shall
protect the right of private ownership of property in accordance
with law.

Article 7 The land and natural resources within the Macao
Special Administrative Region shall be State property, except for
the private land recognised as such according to the laws in force
before the establishment of the Macao Special Administrative
Region. The Government of the Macao Special Administrative Region
shall be responsible for their management, use and development and
for their lease or grant to individuals or legal persons for use or
development. The revenues derived therefrom shall be exclusively
at the disposal of the government of the Region.

Article 8 The laws, decrees, administrative regulations and
other normative acts previously in force in Macao shall be
maintained, except for any that contravenes this Law, or subject to
any amendment by the legislature or other relevant organs of the
Macao Special Administrative Region in accordance with legal
procedures.

Article 9 In addition to the Chinese language, Portuguese may
also be used as an official language by the executive authorities,
legislature and judiciary of the Macao Special Administrative
Region.

Article 10 Apart from displaying the national flag and
national emblem of the People’s Republic of China, the Macao
Special Administrative Region may also use a regional flag and
regional emblem.

The regional flag of the Macao Special Administrative Region
is a green flag with five stars, lotus flower, bridge and sea
water.

The regional emblem of the Macao Special Administrative Region
is composed of five stars, lotus flower, bridge and sea water
encircled by the words “Macao Special Administrative Region of the
People’s Republic of China” in Chinese and “MACAO” in Portuguese.

Article 11 In accordance with Article 31 of the Constitution
of the People’s Republic of China, the systems and policies
practised in the Macao Special Administrative Region, including the
social and economic systems, the system for safeguarding the
fundamental rights and freedoms of its residents, the executive,
legislative and judicial systems, and the relevant policies, shall
be based on the provisions of this Law.

No law, decree, administrative regulations and normative acts
of the Macao Special Administrative Region shall contravene this
Law.
Chapter II Relationship Between the Central Authorities
and the Macao Special Administrative Region

Article 12 The Macao Special Administrative Region shall be
a local administrative region of the People’s Republic of China,
which shall enjoy a high degree of autonomy and come directly under
the Central People’s Government.

Article 13 The Central People’s Government shall be
responsible for the foreign affairs relating to the Macao Special
Administrative Region.

The Ministry of Foreign Affairs of the People’s Republic of China shall establish an office in Macao to
deal with foreign
affairs.

The Central People’s Government authorizes the Macao
Special Administrative Region to conduct relevant external affairs
on its own in accordance with this Law.

Article 14 The Central People’s Government shall be
responsible for the defence of the Macao Special Administrative
Region.

The Government of the Macao Special Administrative Region
shall be responsible for the maintenance of public order in the
Region.

Article 15 The Central People’s Government shall appoint or
remove the Chief Executive, the principal officials of the
government and the Procurator-General of the Macao Special
Administrative Region in accordance with the relevant provisions of this Law.

Article 16 The Macao Special Administrative Region shall be
vested with executive power. It shall, on its own, conduct the
administrative affairs of the Region in accordance with the
relevant provisions of this Law.

Article 17 The Macao Special Administrative Region shall be
vested with legislative power.

Laws enacted by the legislature of the Macao Special
Administrative Region must be reported to the Standing Committee of the National People’s Congress for the record. The reporting
for
record shall not affect the entry into force of such laws.

If the Standing Committee of the National People’s Congress,
after consulting the Committee for the Basic Law of the Macao
Special Administrative Region under it, considers that any law
enacted by the legislature of the Region is not in conformity with
the provisions of this Law regarding affairs within the
responsibility of the Central Authorities or regarding the
relationship between the Central Authorities and the Region, the
Standing Committee may return the law in question but shall not
amend it. Any law returned by the Standing Committee of the
National People’s Congress shall immediately be invalidated. This
invalidation shall not have retroactive effect, unless otherwise
provided for in the laws of the Region.

Article 18 The laws in force in the Macao Special
Administrative Region shall be this Law, the laws previously in
force in Macao as provided for in Article 8 of this Law, and the
laws enacted by the legislature of the Region.

National laws shall not be applied in the Macao Special
Administrative Region except for those listed in Annex III to this
Law. The laws listed therein shall be applied locally by way of promulgation or legislation by the Region.

The Standing Committee of the National People’s Congress may
add to or delete from the list of laws in Annex III after
consulting its Committee for the Basic Law of the Macao Special
Administrative Region and the government of the Region. Laws
listed in Annex III to this Law shall be confined to those relating
to defence and foreign affairs as well as other matters outside the
limits of the autonomy of the Region as specified by this Law.

In the event that the Standing Committee of the National
People’s Congress decides to declare a state of war or, by reason
of turmoil within the Macao Special Administrative Region which
endangers national unity or security and is beyond the control of the government of the Region, decides that the Region is in a state
of emergency, the Central People’s Government may issue an order
applying the relevant national laws in the Region.

Article 19 The Macao Special Administrative Region shall be
vested with independent judicial power, including that of final
adjudication.

The courts of the Macao Special Administrative Region shall
have jurisdiction over all cases in the Region, except that the
restrictions on their jurisdiction imposed by the legal system and
principles previously in force in Macao shall be maintained.

The courts of the Macao Special Administrative Region shall
have no jurisdiction over acts of state such as defence and foreign
affairs. The courts of the Region shall obtain a certificate from
the Chief Executive on questions of fact concerning acts of state
such as defence and foreign affairs whenever such questions arise
in the adjudication of cases. This certificate shall be binding on
the cours. Before issuing such a certificate, the Chief Executive
shall obtain a certifying document from the Central People’s
Government.

Article 20 The Macao Special Administrative Region may enjoy
other powers granted to it by the National People’s Congress, the
Standing Committee of the National People’s Congress or the Central
People’s Government.

Article 21 Chinese citizens who are residents of the Macao
Special Administrative Region shall be enpost_titled to participate in
the management of state affairs according to law.

In accordance with the assigned number of seats and the
selection method specified by the National People’s Congress, the
Chinese citizens among the residents of the Macao Special
Administrative Region shall locally elect deputies of the Region to
the National People’s Congress to participate in the work of the
highest organ of state power.

Article 22 No department of the Central People’s Government
and no province, autonomous region, or municipality directly under
the Central Government may interfere in the affairs which the Macao
Special Administrative Region administers on its own in accordance
with this Law.

If there is a need for departments of the Central Government,
or for provinces, autonomous regions, or municipalities directly
under the Central Government to set up offices in the Macao Special
Administrative Region, they must obtain the consent of the
government of the Region and the approval of the Central People’s
Government.

All offices set up in the Macao Special Administrative Region
by departments of the Central Government, or by provinces,
autonomous regions, or municipalities directly under the Central
Government, and the personnel of these offices shall abide by the
laws of the Region.

For entry into the Macao Special Administrative Region, people
from other provinces, autonomous regions or municipalities directly
under the Central Government must apply for approval. Among them,
the number of persons who enter the Region for the purpose of settlement shall be determined by the competent authorities of the
Central People’s Government after consulting the government of the
Region.

The Macao Special Administrative Region may establish an
office in Beijing.

Article 23 The Macao Special Administrative Region shall
enact laws on its own to prohibit any act of treason, secession,
sedition, subversion against the Central People’s Government, or
theft of state secrets, to prohibit foreign political organizations
or bodies from conducting political activities in the Region, and
to prohibit political organizations or bodies of the Region from
establishing ties with foreign political organizations or bodies.
Chapter III Fundamental Rights and Duties of the Residents

Article 24 Residents of the Macao Special Administrative
Region (“Macao residents”) shall include permanent residents and
non-permanent residents.

The permanent residents of the Macao Special Administrative
Region shall be:

(1) Chinese citizens born in Macao before or after the
establishment of the Macao Special Administrative Region and their
children of Chinese nationality born outside Macao;

(2) Chinese citizens who have ordinarily resided in Macao for
a continuous period of not less than seven years before or after
the establishment of the Macao Special Administrative Region and
their children of Chinese nationality born outside Macao after they
have become permanent residents;

(3) The Portuguese who were born in Macao and have taken Macao
as their place of permanent residence before or after the
establishment of the Macao Special Administrative Region;

(4) The Portuguese who have ordinarily resided in Macao for a
continuous period of not less than 7 years and have taken Macao as
their place of permanent residence before or after the
establishment of the Macao Special Administrative Region;

(5) Other persons who have ordinarily resided in Macao for a
continuous period of not less than 7 years and have taken Macao as
their place of permanent residence before or after the
establishment of the Macao Special Administrative Region;

(6) Persons under 18 years of age born in Macao of those
residents listed in category (5) before or after the establishment
of the Macao Special Administrative Region.

The above-mentioned residents shall have the right of abode in
the Macao Special Administrative Region and shall be qualified to
obtain permanent identity cards.

The non-permanent residents of the Macao Special
Administrative Region shall be persons who are qualified to obtain
Macao identity cards in accordance with the laws of the Region but
have no right of abode.

Article 25 All Macao residents shall be equal before the law,
and shall be free from discrimination, irrespective of their
nationality, descent, sex, race, language, religion, political
persuasion or ideological belief, educational level, economic
status or social conditions.

Article 26 Permanent residents of the Macao Special Administrative
Region shall have the right tovote and the right to stand for election
in accordance with law.

Article 27 Macao residents shall have freedom of speech, of the press and of publication; freedom of association, of assembly,
of procession and of demonstration; and the right and freedom to
form and join trade unions, and to strike.

Article 28 The freedom of the person of Macao residents shall
be inviolable.

No Macao resident shall be subjected to arbitrary or unlawful
arrest, detention or imprisonment. In case of arbitrary or unlawful
detention or imprisonment, Macao residents have the right to apply
to the court for the issuance of a writ of habeas corpus.

Unlawful search of the body of any resident or deprivation or
restriction of the freedom of the person shall be prohibited.

Torture or inhuman treatment of any resident shall be
prohibited.

Article 29 Macao residents shall not be punished by law,
unless their acts constitute a crime and they shall be punished for
it as expressly prescribed by law at the time.

When charged with criminal offences, Macao residents shall
enjoy the right to an early court trial and shall be presumed
innocent before convicted.

Article 30 The human dignity of Macao residents shall be
inviolable. Humiliation, slander and false accusation against
residents in any form shall be prohibited.

Macao residents shall enjoy the right to personal reputation
and the privacy of their private and family life.

Article 31 The homes and other premises of Macao residents
shall be inviolable. Arbitrary or unlawful search of, or intrusion
into, a resident’s home or other premises shall be prohibited.

Article 32 The freedom and privacy of communication of Macao
residents shall be protected by law. No department or individual
may, on any grounds, infringe upon the freedom and privacy of communication of residents except that the relevant authorities may
inspect communication in accordance with the provisions of the law
to meet the needs of public security or of investigation into
criminal offences.

Article 33 Macao residents shall have freedom of movement
within the Macao Special Administrative Region and freedom of emigration to other countries and regions. They shall have freedom
to travel and to enter or leave the Region and shall have the right
to obtain travel documents in accordance with law. Unless
restrained by law, holders of valid travel documents shall be free
to leave the Region without special authorization.

Article 34 Macao residents shall have freedom of conscience.

Macao residents shall have freedom of religious belief and
freedom to preach and to conduct and participate in religious
activities in public.

Article 35 Macao residents shall have freedom of choice of occupation and work.

Article 36 Macao residents shall have the right to resort to
law and to have access to the courts, to lawyers’ help for
protection of their lawful rights and interests, and to judicial
remedies.

Macao residents shall have the right to institute legal
proceedings in the courts against the acts of the executive
authorities and their personnel.

Article 37 Macao residents shall have freedom to engage in
education, academic research, literary and artistic creation, and
other cultural activities.

Article 38 The freedom of marriage of Macao residents and
their right to form and raise a family freely shall be protected by
law.

The legitimate rights and interests of women shall be
protected by the Macao Special Administrative Region.

The minors, the aged and the disabled shall be taken care of and protected by the Macao Special Administrative
Region.

Article 39 Macao residents shall have the right to social
welfare in accordance with law. The welfare benefits and retirement
security of the labour force shall be protected by law.

Article 40 The provisions of International Covenant on Civil
and Political Rights, International Covenant on Economic, Social
and Cultural Rights, and international labour conventions as
applied to Macao shall remain in force and shall be implemented
through the laws of the Macao Special Administrative Region.

The rights and freedoms enjoyed by Macao residents shall not
be restricted unless as prescribed by law. Such restrictions shall
not contravene the provisions of the first paragraph of this
Article.

Article 41 Macao residents shall enjoy the other rights and
freedoms safeguarded by the laws of the Macao Special
Administrative Region.

Article 42 The interests of the residents of Portuguese
descent in Macao shall be protected by the Macao Special
Administrative Region in accordance with law, and their customs and
cultural traditions shall be respected.

Article 43 Persons in the Macao Special Administrative Region
other than Macao residents shall, in accordance with law, enjoy the
rights and freedoms of Macao residents prescribed in this Chapter.

Article 44 Macao residents and other persons in Macao shall
have the obligation to abide by the laws in force in the Macao
Special Administrative Region.
Chapter IV Political Structure

Section 1 The Chief Executive

Article 45 The Chief Executive of the Macao Special
Administrative Region shall be the head of the Macao Special
Administrative Region and shall represent the Region.

The Chief Executive of the Macao Special Administrative Region
shall be accountable to the Central People’s Government and the
Macao Special Administrative Region in accordance with the
provisions of this Law.

Article 46 The Chief Executive of the Macao Special
Administrative Region shall be a Chinese citizen of not less than
40 years of age who is a permanent resident of the Region and has
ordinarily resided in Macao for a continuous period of not less
than 20 years.

Article 47 The Chief Executive of the Macao Special
Administrative Region shall be selected by election or through
consultations held locally and be appointed by the Central People’s
Government.

The specific method for selecting the Chief Executive is
prescribed in Annex I: “Method for the Selection of the Chief
Executive of the Macao Special Administrative Region”.

Article 48 The term of office of the Chief Executive of the
Macao Special Administrative Region shall be five years. He or she
may serve for not more than two consecutive terms.

Article 49 The Chief Executive of the Macao Special
Administrative Region, during his or her term of office, shall have
no right of abode in any foreign country and shall not engage in
any activities for his or her personal gains. The Chief Executive,
on assuming office, shall declare his or her assets to the
President of the Court of Final Appeal of the Macao Special
Administrative Region. This declaration shall be put on record.

Article 50 The Chief Executive of the Macao Special
Administrative Region shall exercise the following powers and
functions:

(1) To lead the government of the Region;

(2) To be responsible for the implementation of this Law and
other laws which, in accordance with this Law, apply in the Macao
Special Administrative Region;

(3) To sign bills passed by the Legislative Council and to
promulgate laws;

To sign budgets passed by the Legislative Council and report
the budgets and final accounts to the Central People’s Government
for the record;

(4) To decide on government policies and to issue executive
orders;

(5) To formulate the administrative regulations and promulgate
them for implementation;

(6) To nominate and to report to the Central People’s
Government for appointment the following principal officials:
Secretaries of Departments, Commissioner Against Corruption,
Director of Audit, the leading members of the Police and the
customs and excise; and to recommend to the Central People’s
Government the removal of the above-mentioned officials;

(7) To appoint part of the members of the Legislative
Council;

(8) To appoint or remove members of the Executive Council;

(9) To appoint or remove presidents and judges of the courts
at all levels and procurators in accordance with legal procedures;

(10) To nominate and report to the Central People’s Government
for appointment of the Procurator-General and recommend to the
Central People’s Government the removal of the Procurator-General
in accordance with legal procedures;

(11) To appoint or remove holders of public office in
accordance with legal procedures;

(12) To implement the directives issued by the Central
People’s Government in respect of

RULES FOR IMPLEMENTATION OF THE TRADEMARK LAW

Category	INTELLECTUAL PROPERTY RIGHT	Organ of Promulgation	The State Council	Status of Effect	With An Amendment Existing
Date of Promulgation	1993-07-15	Effective Date	1993-07-15

Rules for Implementation of the Trademark Law of the People’s Republic of China

Chapter I  General Provisions
Chapter II  Applications for Trademark Registration
Chapter III  Examination of Trademark Registration
Chapter IV  Modification, Assignment, Renewal and
Chapter V  Administration of the Use of Trademarks
Chapter VI  Protection of Exclusive Rights to Use a Registered Trademark
Chapter VII  Supplementary Provisions

(Approved by the State Council on January 3, 1988, promulgated by the

State Administration for Industry and Commerce on January 13, 1988 and
amended with the approval of the State Council on July 15, 1993, promulgated
by Decree No.14 of the State Administration for Industry and Commerce on
July 28, 1993)(Editor’s Note: For the revised text, see Official Reply of
the State Council Concerning Papers Furnished as Attachments to Applications
for Trademark Registration promulgated on April 23, 1995)
Chapter I  General Provisions

Article 1 The following Rules were formulated in accordance with the
provisions of Article 42 of the Trademark Law of the People’s Republic of
China (hereinafter referred to as the Trademark Law).

Article 2 Applicants for trademark registration must be enterprises,
institutions, social organizations, self-employed industrialists or
businessmen, individual partnerships established in accordance with the law,
foreigners or foreign enterprises listed in Article 9 of the Trademark Law.

Provisions in the Rules concerning trademarks for goods shall also apply
to service trademarks.

Article 3 When applying for initial registration, assignments, renewals,
name or address changes, replacement of the certificate of trademark
registration or other related matters, the applicant may either entrust the
process to a trademark agency approved by the State Administration for
Industry and Commerce, or shall otherwise personally handle the matter.

When foreigners or foreign enterprises apply for trademark registration
in China, or when dealing with related trademark matters, all applications or
other related items shall be completed by an agency designated by the State
Administration for Industry and Commerce.

Applications filed for international registration shall be submitted in
accordance with the “Madrid Agreement Concerning the International
Registration of Marks”.

Article 4 Fees shall be paid in accordance with relevant stipulations for
applications, assignment, renewal, alterations, replacement of certificates
and examination of trademark registration, and related matters.

Article 5 The Trademark Office of the State Administration for Industry
and Commerce (hereinafter referred to as the Trademark Office) shall establish
and maintain a Trademark Register which records registered trademarks and
relevant registration matters.

The Trademark Office shall edit and issue the Trademark Gazette, which
announces trademark registrations and related matters.

Article 6 In accordance with Article 3 of the Trademark Law, all
collective and certification marks approved and registered with the Trademark
Office shall be protected by law.

Procedures for the registration and administration of collective and
certification marks shall be separately outlined by the State Administration
for Industry and Commerce, in conjunction with related departments of the
State Council.

Article 7 All pharmaceuticals for human consumption and tobacco products
listed by the State and published by the State Administration for Industry and
Commerce shall obtain a registered trademark.

Other goods required to obtain a registered trademark in accordance with
stipulations of the State shall be published by the State Administration for
Industry and Commerce.

Article 8 The State Administration for Industry and Commerce shall
establish up a Trademark Review and Adjudication Board responsible for final
decisions and adjudications on matters submitted for reexamination in
accordance with provisions of the Trademark Law and the Rules.
Chapter II Applications for Trademark Registration

Article 9 When applying for registration of a trademark, applicants shall
file the application with respect to each class of goods as outlined in the
published Classification of Goods. Each trademark registration application
submitted to the Trademark Office must be accompanied by an Application
for Trademark Registration, 10 prototypes of the requested trademark
(prototypes of colored trademarks must be submitted in the exact color), and
one black and white copy of the design blueprint.

Prototypes of the trademark must be clearly discernible adhesive images
printed on durable paper with a smooth finish, or otherwise be a photograph.
The length or width shall be between 5 to 10 centimeters.

Article 10 Application forms for trademark registration and related
papers shall be completed in pen and ink, writing brush and ink, or typed.
All information must be clearly written or typed.

The name, stamp or seal of the applicant applying for trademark
registration shall be the same as that approved or registered. The subject
item shall not go beyond the approved or registered scope of business. The
designation of items shall be filed in accordance with the table for the
classification of goods. A description must be attached for items not listed
in the aforementioned table.

Article 11 Applications for trademark registration of pharmaceuticals for
human consumption must bear an attached certificate issued by the
administrative department for public health.

Applications for trademark registration of cigarettes, cigars or packed
cut tobacco must bear attached papers indicating certified production approval
by competent State authorities responsible for tobacco products.

Applications for trademark registration of other goods which require a
registered trademark in accordance with the stipulations shall bear attached
papers certifying the approval of relevant competent departments.

Article 12 The date of application for registration of a trademark shall
be the date the Trademark Office receives the application form and related
papers. In cases when the applicant has completed all required application
procedures and has completed the application form and related papers in
accordance with relevant stipulations, the Trademark Office shall assign the
application a file number and issue a Notification of Acceptance. However,
should the applicant fail to properly complete necessary procedures or in some
way fail to complete the application form and related papers in accordance
with relevant stipulations, the application form shall be returned to the
applicant, and no date of application shall be reserved.

In cases when application procedures are basically complete or the
application form and the related papers are basically in conformity with the
relevant stipulations, but there is a need for the applicant to provide
necessary supplementary information or make corrections thereto, the Trademark
Office shall notify the applicant to submit said information or make said
changes and will require the latter to resubmit the supplementary or corrected
application to the Trademark Office within fifteen days of receipt of the
notification. The filing date shall be reserved if requested supplementary
information of or corrected application is resubmitted to the Trademark
Office within the specified time limit. However, the failure to submit
requested supplementary information or corrected application by the expiration
of the specified period or thereafter, the application form shall be returned
to the applicant, and no date of application shall be reserved.

Article 13 Should two or more applicants apply for registration of an
identical or a similar trademark for the same or similar items on the same
day, they shall within 30 days after receiving notification from the Trademark
Office furnish requested proof of the dates on which they began using their
respective trademarks. In cases when use of the trademark began on the same
date, or in other cases when a trademark is not yet in use, applicants shall
be required to settle the matter through consultations, and further to submit
their written agreement to the Trademark Office within 30 days. If no
agreement can be reached within said 30 day period, the applicants in
question shall draw lots to determine trademark rights. The Trademark Office
shall either preside over the process, or shall otherwise adjudicate the
matter.

Article 14 Applicants for trademarks shall submit a Power of Attorney
authorizing a trademark agency to file required applications for the
registration of trademarks, or for all other matters arising concerning said
trademark. The Power of Attorney shall indicate content and competent
authorization. In addition, in cases when the applicant is a foreigner or
foreign enterprise, the Power of Attorney shall clearly indicate the
nationality of the party granting authorization.

Foreigners or foreign enterprises shall use the Chinese language when
applying for trademark registration or when handling related trademark
matters. Notarization and authentication procedures for Powers of Attorney
and relevant certificates shall be completed in accordance with the principle
of reciprocity. Chinese translations shall be attached to the completed
application form and all related papers submitted in a foreign language.

Article 15 The Trademark Office maintains the option to review claims for
priority in all applications for trademark registration. Specific procedures
shall be followed as prescribed and promulgated by the State Administration
for Industry and Commerce.
Chapter III Examination of Trademark Registration

Article 16 The Trademark Office shall, in accordance with the Trademark
Law, examine all applications accepted. Following the prescribed examination,
distinctive trademarks which are in conformity with relevant provisions of
the Trademark Law, shall receive preliminary approval from the Trademark
Office and published in the Trademark Gazette. The Trademark Office shall
send a Notification of Rejection to all applicant submitting rejected
applications.

In cases where requests for modifications to applications for trademark
are deemed incomplete, the Trademark Office shall send an Examination Advice
form to the applicant and require the latter make necessary modifications
within fifteen days of receipt of said notification. Should applicants fail to
submit requested modifications by the expiration date of the specified period,
or modifications are submitted at a date beyond the time limit, or modified
applications still fail to conform with the relevant provisions of the
Trademark Law, the Trademark Office shall reject the application and send a
Notification of Rejection to the applicant.

Article 17 When applying for review of rejected trademarks, applicants
shall, within fifteen days of receipt of the notification of rejection, submit
an Application for Review of a Rejected Trademark to the Trademark Review and
Adjudication Board. The review application must be accompanied by the original
Application for Trademark Registration, ten prototypes of the original
trademark, one black and white copy of the design and the Notification of
Rejection.

The Trademark Review and Adjudication Board shall render a final decision
and notify the applicant with a written reply. Thereafter, trademarks
receiving preliminary approval shall be transferred to the Trademark Office
for processing.

Article 18 Parties contesting a trademark (hereinafter referred to as
Party B) which, after examination, has received preliminary approval and has
been published in the Trademark Gazette, shall submit two copies of the
Application for Trademark Opposition to the Trademark Office. The Application
for Trademark Opposition shall indicate both the page number and the issue
number of the Trademark Gazette in which the contested trademark was
published, as well as the number of the preliminary approval. The Trademark
Office shall send one copy of the Application for Trademark Opposition to
the contested party (hereinafter referred to as Party A), requesting a
rebuttal within thirty days of receipt of the notification. An adjudication
will then be made on the basis of facts and relevant information submitted by
the opposing parties. In the absence of a response from Party A by the
expiration date of the specified period, the Trademark Office shall render an
adjudication thereon and notify interested parties of the decision.

Announcements of registered trademarks published in the Trademark Gazette
prior to final adjudication and entry of force of contested trademarks shall
be null and void.

Article 19 Interested parties dissatisfied with the adjudication of the
Trademark Office concerning contested trademarks may, within fifteen days of
receipt of the notification of adjudication, apply for review by submitting
two copies of Application for Review of a Contested Trademark to the Trademark
Review and Adjudication Board.

The Trademark Review and Adjudication Board shall make a final
adjudication, provide interested parties with written notification and
transfer the case to the Trademark Office for relevant processing.

In cases when opposition to the issuance of a trademark is considered
inappropriate, the Trademark Office shall, after the entry into force of the
adjudication concerning a contested trademark, approve the registration of
the trademark involved therein.
Chapter IV Modification, Assignment, Renewal and
Adjudication of Disputes Involving Registered Trademarks

Article 20 When applying for modification of name, applicants shall
submit an Application for Modification of the Name of Trademark Registrant
and verification of the modification to the Trademark Office, and return the
original Certificate of Trademark Registration thereto. Following examination
and approval, the Trademark Office shall return the original Certificate of
the Trademark Registration to which the approval has been affixed to the
applicant, and shall publish said modifications.

When applying for modifications of address or other relevant matters
related to trademark registration, applicants shall submit an Application for
Modification of the Address of the Trademark Registrant or an Application for
Modification of Other Matters Related to a Registered Trademark, as well as
verification of modifications to the Trademark Office, and shall return the
original Certificate of Trademark Registration thereto. Following examination
and approval, the Trademark Office shall return the original Certificate of
Trademark Registration to which the approval has been affixed to the
applicant, and shall publish said modifications.

When applying for modifications of names or addresses, registrants shall
follow the same modification procedures in respect to all registered
trademarks.

Article 21 When applying for the assignment of registered trademarks,
assignors and assignees shall jointly submit an Application for the Assignment
of Registered Trademark to the Trademark Office, accompanied by the original
Certificate of Trademark Registration. The assignee shall complete application
formalities required for applying for assignment of a registered trademark.
The assignee shall fulfill all qualifications outlined in Article 2 of the
Rules. Upon approving the assignment of trademark, the Trademark Office shall
return the original Certificate of Trademark Registration to which the
approval of the assignment has been affixed to the assignee, and shall publish
notification of the assignment.

When applying for the assignment of a registered trademark, the
registrant shall simultaneously complete the same assignment procedure in
respect to all identical trademarks, which are either identical with or
similar to said registered trademark with respect to both the same or
similar goods. When a registered trademark is assigned in respect to such
goods as outlined in Article 7 of the Rules, the assignee shall, in accordance
with the provisions of Article 11 of the Rules, furnish the Trademark Office
with a certificate issued by the competent department concerned.

In cases when an application for the assignment of a registered trademark
might in any way mislead the public, create confusion or engender any other
type of inappropriate influence, the Trademark Office shall reject approval
thereof.

Article 22 When applying for renewal of a trademark registration, the
registrant shall submit an Application for Renewal of Trademark Registration
to the Trademark Office, accompanied by five prototypes of the trademark, and
return the original Certificate of Trademark Registration thereto. Following
examination and approval of the renewal, the Trademark Office shall return the
original Certificate of Trademark Registration to which the approval of the
renewal has been affixed to the applicant, and shall publish notification of
the renewal. The Trademark Office shall reject any renewal applications which
contravene relevant provisions of the Trademark Law.

The period of validity of a renewed trademark registration shall be
calculated from the day following the expiration of the previous period of
validity of said trademark.

Article 23 Applicant dissatisfied with the decision of the Trademark
Office to reject an application for assignment or renewal may, within fifteen
days of receipt of the notification of rejection, apply for review by
submitting an Application for Review of a Rejected Assignment or an
Application for Review of a Rejected Renewal, to the Trademark Review and
Adjudication Board. Applications should be accompanied by the original
Application for Assignment of Registered Trademark or Application for Renewal
of Trademark Registration, and the relevant Notification of Rejection.

The Trademark Review and Adjudication Board shall render a final decision
and notify the applicant of the same in writing. Board approvals of the
assignment or renewal shall be transferred to the Trademark office for
corresponding processing.

Article 24 Trademark registrants wishing to dispute the registered
trademark of a second party shall, within one year from the date of
announcement of the registered trademark of the latter in the Trademark
Gazette, submit two copies of the an Application for Adjudication of a
Disputed Trademark to the Trademark Review and Adjudication Board.

Upon making a final adjudication of whether to maintain or cancel the
disputed registered trademark, the Trademark Review and Adjudication Board
shall notify interested parties of the decision in writing, and shall transfer
the case to the Trademark Office for corresponding processing. If the grounds
for cancellation involve only certain registered components, trademark
registration for components involved therein shall be cancelled. Should
adjudication result in cancellation, the proprietor of the disputed trademark
shall, within fifteen days of receipt of the notification of adjudication,
return the original Certificate of Trademark Registration to the Trademark
Office.

Article 25 Paragraph 1, Article 27 of the Trademark Law outlines the
following fraudulent or unfair acts committed in the acquisition of a
trademark registration:

(1) Fabricating, withholding the truth or forging an application and
related registration documents;

(2) Violating the principles of honesty and full faith and credit to
reproduce, counterfeit or translate the well-known trademark of another party
in the registration;

(3) Acquiring a trademark registration in the name of the trademark agent,
but without the authorization of the trademark proprietor who has entrusted
the registering party;

(4) Infringing on any prior legal right of another party in the
registration; and

(5) Using any other unfair means to acquire a registration.

In accordance with Paragraph 1, Article 27 of the Trademark Law, trademark
registrants dissatisfied with the decision of the Trademark Office to cancel a
trademark registration may, within fifteen days of receipt of the notification
of the decision, apply for review by submitting an Application for Review of
the Cancellation of an Improperly Registered Trademark to the Trademark
Review and Adjudication Board. The Trademark Review and Adjudication Board
shall render a final decision thereon, notify the applicant in writing and
transfer the case to the Trademark Office for the corresponding processing.

Any organization or individual claiming that a trademark has been
improperly registered may apply for adjudication by submitting two copies of
an original Application for the Cancellation of Improperly Registered
Trademark to the Trademark Review and Adjudication Board. The Trademark
Review and Adjudication Board shall render a final adjudication thereon,
notify interested parties of the decision in writing, and transfer the case
to the Trademark Office for the corresponding processing.

The Trademark Office shall publish notification of the cancellation of
improperly registered trademarks. The trademark registrant in question shall,
within fifteen days of receipt of the notification of the decision or
adjudication, return the original Certificate of Trademark Registration to
the Trademark Office.

In cases when a registered trademark is cancelled in accordance with
Paragraph 1 and Paragraph 2, Article 27, of the Trademark Law, exclusive use
rights shall be deemed invalid from the registered date. In cases when
registered trademarks have been cancelled in accordance with a decision or
adjudication, there shall be no recourse concerning any such judgement or
orders concerning trademarks involving infringement cases adjudicated and
enforced by people’s courts, or for any such decisions rendered and enforced
by the administrative authority for industry and commerce, as well as any such
trademark assignments or trademark licensing contracts in place prior to said
cancellation. However, compensation shall be paid should the bad faith actions
of a trademark registrant result in damages to any other party.
Chapter V Administration of the Use of Trademarks

Article 26 Registered trademarks in use shall carry the indication of
” ” (registered trademark – the editor) or the registration sign of
( ) (registered – the editor) or (R). In cases when it is inconvenient for a
commodity to bear such indications or signs, accompanying packaging or
description and other attachments shall be so marked.

Article 27 In cases when a Certificate of Trademark Registration is lost
or damaged, the trademark registrant must apply for reissuance thereof. The
trademark registrant shall submit an Application for Reissuance of a
Certificate of Trademark Registration to the Trademark Office, accompanied by
five prototypes of the registered trademark. When a Certificate of Trademark
Registration is lost, the trademark registrant shall publish the loss thereof
in the Trademark Gazette. A damaged Certificate of Trademark Registration
shall be returned to the Trademark Office.

In cases when any person commits any act of forging or altering a
Certificate of Trademark Registration, the local administrative authority for
industry and commerce shall, in accordance with prevailing circumstances,
impose a fine not exceeding 20,000 RMB Yuan, and shall seize all copies of
the forged or altered Certificate of Trademark Registration.

Article 28 In cases when a person is found to have committed any act
referred to in Items (1), (2) and (3) of Article 30 of the Trademark Law, the
administrative authority for industry and commerce shall order the trademark
registrant to rectify the situation within a specified period. Should
registrant refuses to undertake rectification, the administrative authority
for industry and commerce in the relevant location shall submit the case to
the Trademark Office for cancellation of the registered trademark.

Article 29 In cases when any person has committed acts referred to in
Item (4) of Article 30 of the Trademark Law, any other interested party may
apply to the Trademark Office for cancellation of the registered trademark in
question by stating the facts related thereto. The Trademark Office shall
notify the trademark registrant and require the registrant to furnish proof of
use of said trademark or otherwise state fair reasons for non-use thereof
within three months of receipt of said notifications. Should the registrant
fail to furnish proof of use by the expiration of the specified period, or
said proof is invalid, the Trademark Office shall cancel the registered
trademark.

Use of a trademark referred to in the preceding paragraph shall include
the use of said trademark on the goods themselves, as well packages or
containers for said goods, in trade related documents, and use in advertising,
exhibitions or any other business activities.

Article 30 Applications filed for the registration of trademarks
identical with or similar to a trademark cancelled under the provisions of
Article 29 of the Rules in respect to the same or similar goods shall not be
subject to the provisions of Article 32 of the Trademark Law.

Article 31 The administrative authority for Industry and Commerce shall
order persons who have committed any act outlined in Article 31 and Item (3)
of Article 34 of the Trademark Law to rectify the situation within a specified
period. In serious cases, said authority shall order the infringing party to
carry out a self-examination of said violations, and circulate a notice
of criticism. In addition, the authority shall impose a fine not exceeding 20%
of the volume of his illegal business, or not exceeding twice the
amount of illegal profits; poisonous and harmful goods, or goods with no use
value, shall be destroyed; the Trademark Office shall cancel registered
trademarks used on such goods in accordance with provisions of the Trademark
Law.

Article 32 The administrative authority for industry and commerce shall
prohibit any person found to have committed any acts referred to in Item (1)
and (2) of Article 34 of the Trademark Law from any form of advertising
thereof. In addition, the authority shall seal or seize representations of
said trademark and order the infringing party to rectify the situation within
a specified period. In accordance with the seriousness of the case, the
authority may also circulate a notice of criticism, and may impose a fine not
exceeding 20% of the volume of the illegal business.

Article 33 The administrative authority for industry and commerce shall
prohibit any person found to have violated the provisions of Article 5 of the
Trademark Law from the sale and advertising of the goods in question. The
authority shall seal or seize the representations of the trademark, and may,
according to the seriousness of the case, impose a fine not exceeding 10% of
the volume of the illegal business.

Article 34 No person shall be permitted to engage in illegal activities
related to traffic in, printing or reproducing representations of registered
trademarks.

The administrative authority for industry and commerce shall force any
person found in violation of provisions outlined in the preceding paragraph
to cease and desist from illegal activities and shall seize all
representations

DECISION OF THE NATIONAL PEOPLE’S CONGRESS ON THE MACAO SPECIAL ADMINISTRATIVE REGION BASIC LAW

Category	SPECIAL ADMINISTRATIVE REGION	Organ of Promulgation	The National People’s Congress	Status of Effect	In Force
Date of Promulgation	1993-03-31	Effective Date	1993-03-31

Decision of the National People’s Congress on the Basic Law of the Macao Special Administrative Region of the People’s Republic of China

(Adopted at the First Session of the Eighth National People’s Congress

on March 31, 1993)

The First Session of the Eighth National People’s Congress
adopts the Basic Law of the Macao Special Administrative Region of the People’s Republic of China, including Annex I: Method for
the
Selection of the Chief Executive of the Macao Special
Administrative Region, Annex II: Method for the Formation of the
Legislative Council of the Macao Special Administrative Region,
Annex III: National Laws to Be Applied in the Macao Special
Administrative Region, and the designs of the regional flag and
regional emblem of the Macao Special Administrative Region. Article
31 of the Constitution of the People’s Republic of China provides:
“The State may establish special administrative regions when
necessary. The systems to be instituted in special administrative
regions shall be prescribed by law enacted by the National People’s
Congress in the light of the specific conditions.” The Basic Law of the Macao Special Administrative Region is constitutional as
it is
enacted in accordance with the Constitution of the People’s
Republic of China and in the light of the specific conditions of Macao. The systems, policies and laws to be instituted after the
establishment of the Macao Special Administrative Region shall be
based on the Basic Law of the Macao Special Administrative Region.

The Basic Law of the Macao Special Administrative Region of the People’s Republic of China shall be put into
effect as of December 20, 1999.

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING ISSUING AND DISTRIBUTING THE PROVISIONS FOR SOME SPECIFIC QUESTIONS ON VALUE-ADDED TAX

The State Administration of Taxation

Circular of the State Administration of Taxation Concerning Issuing and Distributing the Provisions for Some Specific Questions on
Value-added Tax

GuiShuiFa [1993] No.154

December 28, 1993

The tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, tax bureaus of
various municipalities separately listed on the State plan:

“Provisions for Some Specific Questions on Value-added Tax” is now printing and issuing to you, please carry out seriously. Attachment:Provisions for Some Specific Questions on Value-added Tax

Scope of Taxation

(1)

Value-Added tax shall be levied on forward transactions in goods (including commodity futures and precious metal futures).

(2)

Value-Added Tax shall be levied on the business of selling gold and silver by banks.

(3)

Value-Added Tax shall not be levied on financing and leasing businesses, whether or not ownership of the leased goods is transferred
to the lessee.

(4)

For precast concrete components, other structural components or building materials produced by a factory or workshop affiliated to
an infrastructure construction unit or an enterprise engaged in construction and installation and used on construction projects of
that unit or enterprise, Value-Added Tax shall be levied at the time when the products are transferred for use. But for precast components
produced at the construction sites and used directly on construction projects of that unit or enterprise, no Value-Added Tax shall
be levied.

(5)

Value-Added Tax shall be levied on sales of dead articles in pawn for pawn business and sales of consignment goods on behalf of consignors
for consignment business.

(6)

Value-Added Tax shall not be levied on sales of original copy of cinematographic films, video tapes and audio tapes arising from the
transfer of ownership of copy-right as well as sales of computer software arising from the transfer of the ownership of patented
technology or non-patented technology.

(7)

Value-Added Tax shall not be levied on the supply or extraction of unprocessed natural water (such as the supply of water from a reservoir
for agricultural irrigation and the self-extraction of underground water by a factory for use in production).

(8)

Value-Added Tax shall levied on sales of philately stamps and first day covers by postal departments.

(9)

Value-Added Tax shall be levied on the business of sewing.

Basis of Tax Computation

(1)

Deposits collected by a taxpayer on packaging materials leased or lent out in the sales of goods and that are recorded and accounted
for separately are not included in the sales amount for tax levy. But for deposits that are not to be returned as the packaging materials
are not collected when due, Value-Added Tax shall be levied at the tax rate applicable to the packaged goods.

(2)

For taxpayers adopting the method of selling goods at a discount, if the sales amount and the discount amount are separately specified
on the same invoice, Value-Added Tax can be levied on the sales amount after deducting the discount. If the discount amount is specified
on a separate invoice, the discount amount shall not be deducted from the sales amount, no matter how the financial treatment is
handled.

(3)

For taxpayers adopting the method of selling goods by exchanging new products for old ones, the sales amount shall be determined based
on the selling price of the new products in the same period.

For taxpayers adopting the method of selling goods for repayment of principals, the expenditures on principal repayment shall not
be deducted from the sales amount.

(4)

In case the sales amount of a taxpayer is determined on the basis of the composite assessable value according to the regulations as
its selling prices are obviously low or no selling prices are available, the cost plus margin rate in the composite assessable value
formula shall be 10%. However, for goods on which a Consumption Tax shall be levied at a rate on price value method, the cost-plus
margin rate in the composite assessable value formula shall be the cost plus margin rate prescribed in the .

Thresholds for Small-scale Taxpayers

(1)

“Sales amount” mentioned in Article 24 of the Detailed Rules concerning the threshold for small-scale taxpayers refers to the sales
amount for the small-scale taxpayers prescribed in Article 25 of the said Detailed Rules.

(2)

“Taxpayers engaged principally in the production of goods or the provision of taxable services and also in wholesaling or retailing
of goods” mentioned in Article 24 of the Detailed Rules refer to those type of taxpayers whose sales amount from sales of goods
and taxable services exceeds 50% of total annual taxable sales amount, while the sales amount of wholesaling and retailing businesses
makes up less than 50%.

Businesses with a fixed establishment selling goods in a different county (or city) shall apply for the issuance of an outbound business
activities tax administration certificate from the local tax authorities where the establishment is located and shall report and
pay tax with the local tax authorities where the establishment is located. Businesses selling goods and taxable services in a different
county (or city) without the outbound business activities tax administration certificate issued by the local tax authorities where
the establishment is located, the local tax authorities where the sales activities occur shall impose a tax at the uniform tax rate
of 6%. After the sale amount is brought back to the place where the establishment is located, the sale amount arose in the selling
places shall still have to be reported and subject to tax in accordance with the provisions. The tax paid in the selling place shall
not be deducted from the amount of tax payable of the period.

The State Administration of Taxation
1993-12-28

LAW OF THE PEOPLE’S REPUBLIC OF CHINA AGAINST UNFAIR COMPETITION

The Standing Committee of the National People’s Congress

Order of the President of the People’s Republic of China

No.10

The Law of the People’s Republic of China Against Unfair Competition, adopted at the 3rd Meeting of the Standing Committee of the
Eighth National People’s Congress on September 2, 1993, is promulgated now, and shall enter into force as of December 1, 1993.

President of the People’s Republic of China: Jiang Zemin

September 2,1993

Law of the People’s Republic of China Against Unfair Competition ContentsChapter I General Provisions

Chapter II Acts of Unfair Competition

Chapter III Supervision and Inspection

Chapter IV Legal Responsibility

Chapter V Supplementary Provisions

Chapter I General Provisions

Article 1

This Law is formulated with a view to safeguarding the healthy development of socialist market economy, encouraging and protecting
fair competition, repressing unfair competition acts, and protecting the lawful rights and interests of business operators and consumers.

Article 2

A business operator shall, in his market transactions, follow the principles of voluntariness, equality, fairness, honesty and credibility
and observe the generally recognized business ethics.

“Unfair competition” mentioned in this Law refers to a business operator’s acts violating the provisions of this Law, infringing upon
the lawful rights and interests of another business operator and disturbing the socio-economic order.

“A business operator” mentioned in this Law refers to a legal person or any other economic organization or individual engaged in commodities
marketing or profit-making services (“commodities” referred to hereinafter includes such services).

Article 3

People’s governments at various levels shall take measures to repress unfair competition acts and create favourable environment and
conditions for fair competition.

Administrative departments for industry and commerce of the people’s governments at or above the county level shall exercise supervision
over and inspection of unfair competition acts; where laws or administrative rules and regulations provide that other departments
shall exercise the supervision and inspection, those provisions shall apply.

Article 4

The State shall encourage, support and protect all organizations and individuals in the exercise of social supervision over unfair
competition acts.

No State functionary may support or cover up unfair competition acts.

Chapter II Acts of Unfair Competition

Article 5

A business operator shall not harm his competitors in market transactions by resorting to any of the following unfair means:

(1)

counterfeiting a registered trademark of another person;

(2)

using for a commodity without authorization a unique name, package, or decoration of another’s famous commodity, or using a name,
package or decoration similar to that of another’s famous commodity, thereby confusing the commodity with that famous commodity and
leading the purchasers to mistake the former for the latter;

(3)

using without authorization the name of another enterprise or person, thereby leading people to mistake their commodities for those
of the said enterprise or person; or

(4)

forging or counterfeiting authentication marks, famous-and-excellent-product marks or other product quality marks on their commodities,
forging the origin of their products or making false and misleading indications as to the quality of their commodities.

Article 6

A public utility enterprise or any other business operator occupying monopoly status according to law shall not restrict people to
purchasing commodities from the business operators designated by him, thereby precluding other business operators from fair competition.

Article 7

Governments and their subordinate departments shall not abuse administrative powers to restrict people to purchasing commodities from
the business operators designated by them and impose limitations on the rightful operation activities of other business operators.

Governments and their subordinate departments shall not abuse administrative powers to restrict commodities originated in other places
from entering the local markets or the local commodities from flowing into markets of other places.

Article 8

A business operator shall not resort to bribery, by offering money or goods or by any other means, in selling or purchasing commodities.
A business operator who offers off-the-book rebate in secret to the other party, a unit or an individual, shall be deemed and punished
as offering bribes; and any unit or individual that accepts off-the-book rebate in secret shall be deemed and punished as taking
bribes.

A business operator may, in selling or purchasing commodities, expressly allow a discount to the other party and pay a commission
to the middleman. The business operator who gives discount to the other party and pays commission to the middleman must truthfully
enter them in the account. The business operator who accepts the discount or the commission must also truthfully enter it in the
account.

Article 9

A business operator may not, by advertisement or any other means, make false or misleading publicity of their commodities as to their
quality, ingredients, functions, usage, producers, duration of validity or origin.

An advertisement agent may not act as agent for, or design, produce or release a false advertisement while he clearly knows or ought
to know its falsehood.

Article 10

A business operator shall not use any of the following means to infringe upon trade secrets:

(1)

obtaining an obligee’s trade secrets by stealing, luring, intimidation or any other unfair means;

(2)

disclosing, using or allowing another person to use the trade secrets obtained from the obligee by the means mentiond in the preceding
paragraph; or

(3)

in violation of the agreement or against the obligee’s demand for keeping trade secrets, disclosing, using or allowing another person
to use the trade secrets he possesses.

Obtaining, using or disclosing another’s trade secrets by a third party who clearly knows or ought to know that the case falls under
the unlawful acts listed in the preceding paragraph shall be deemed as infringement upon trade secrets.

“Trade secrets” mentioned in this Article refer to any technology information or business operation information which is unknown to
the public, can bring about economic benefits to the obligee, has practical utility and about which the obligee has adopted secret-keeping
measures.

Article 11

A business operator shall not, for the purpose of pushing out their competitors, sell their commodities at prices lower than costs.

Any of the following shall not be deemed as an unfair competition act:

(1)

selling perishables or live commodities;

(2)

disposing of commodities near expiration of their validity duration or those kept too long in stock;

(3)

seasonal sales; or

(4)

selling commodities at a reduced price for the purpose of clearing off debts, change of business or suspension of operation.

Article 12

A business operator may not, against the will of purchasers, conduct tie-in sale of commodities or attach any other unreasonable conditions
to the sale of their commodities.

Article 13

A business operator shall not engage in any of the following lottery-attached sale activities:

(1)

lottery-attached sale conducted by such deceptive means as falsely declaring prize or intentionally making a person designated inside
win the prize;

(2)

lottery-attached sale employed as a means to sell goods of low quality at a high price; or

(3)

lottery-attached sale in form of lottery-drawing with the highest prize exceeding 5,000 yuan.

Article 14

A business operator shall not fabricate or spread false information to injure his competitors’ commercial credit or the reputation
of his competitors’ commodities.

Article 15

Bidders shall not act in collusion with each other so as to force up or down the bidding prices.

Bidders and tender-inviters shall not collude with each other so as to push out their competitors from fair competition.

Chapter III Supervision and Inspection

Article 16

Supervision and inspection departments at or above the county level may carry out supervision over and inspection of unfair competition
acts.

Article 17

Supervision and inspection departments shall, in supervising and inspecting unfair competition acts, have the right to exercise the
following functions and powers:

(1)

to interrogate the business operators under inspection, interested persons, or witnesses in accordance with the prescribed procedures,
and require them to provide testimonial materials or other materials relating to the unfair competition acts;

(2)

to inquire about and duplicate the agreements, account books, invoices, documents, records, business letters and telegrammed or other
materials relating to the unfair competition acts; and

(3)

to inspect the property involved in the unfair competition acts under Article 5 of this Law; and, when necessary, to order the business
operators under inspection to explain the source and quantity of the commodities, suspend the sale and await the inspection thereof,
and the property involved shall not be transferred, concealed or destroyed.

Article 18

Functionaries of supervision and inspection departments shall, when supervising and inspecting unfair competition acts, produce their
inspection certificates.

Article 19

Business operators under inspection, interested persons and witnesses shall truthfully provide relevant materials or particulars when
the supervision and inspection departments supervise and inspect unfair competition acts.

Chapter IV Legal Responsibility

Article 20

A business operator who violates the provisions of this Law and thus causes damage to the infringed business operators, shall bear
the liability of compensation for the damage. If the losses of the infringed business operator are difficult to estimate, the damages
shall be the profits derived from the infringement by the infringer during the period of infringement. And the infringer shall also
bear the reasonable expense paid by the infringed business operator for investigating the infringer’s unfair competition acts violating
his lawful rights and interests.

A business operator whose lawful rights and interests are infringed upon by unfair competition acts may bring a suit in a people’s
court.

Article 21

A business operator who counterfeits another’s registered trademark, uses without authorization the name of another enterprise or
person, forges or counterfeits authentication marks, famous-and-excellent-product marks or other product quality marks, forges origin
of the products or makes false and misleading indications regarding the product quality shall be punished in accordance with the
provisions of the Trademark Law of the People’s Republic of China and the Law of the People’s Republic of China on Product Quality.

In case a business operator uses for a commodity without authorization the name, package or decoration of a famous commodity or the
name, package or decoration similar to that of a famous commodity and thereby confuses the commodity with another’s famous commodity
and leads the purchasers to mistake the former for the latter, the supervision and inspection department shall order the business
operator to stop the illegal act and confiscate the illegal earnings and may, in light of the circumstances, impose a fine of not
less than one time but not more than three times the illegal earnings; if the circumstances are serious, his business licence may
be revoked; and if the commodities sold are fake and inferior, and the case constitutes a crime, he shall be investigated for criminal
responsibility according to law.

Article 22

A business operator, who resorts to bribery by offering money or goods or by any other means in selling or purchasing commodities
and if the case constitutes a crime, shall be investigated for criminal responsibity according to law; if the case does not constitute
a crime, the supervision and inspection department may impose a fine of not less than 10,000 yuan but not more than 200,000 yuan
in light of the circumstances and confiscate the illegal earnings, if any.

Article 23

In case a public utility enterprise or any other business operator occupying monopoly status according to law restricts people to
purchasing commodities from a designated business operator in order to push out other business operators from fair competition, the
supervision and inspection departments at the provincial level or of cities divided into districts shall order the cease of the illegal
acts and may impose a fine of not less than 50,000 yuan but not more than 200,000 yuan in light of the circumstances. If such designated
business operator takes advantage thereof to sell goods of low quality at high prices or indiscriminately collects fees, the inspection
and supervision department shall confiscate the illegal earnings and may impose a fine of not less than one time but not more than
three times the illegal earnings in light of the circumstances.

Article 24

In case a business operator makes false and misleading publicity of his commodities by advertisement or any other means, the supervision
and inspection department shall order the said business operator to stop his illegal acts and eliminate the bad effects, and may
impose a fine of not less than 10,000 yuan but not more than 200,000 yuan in light of the circumstances.

In case an advertisement agent acts as agent for, or designs, produces or releases a false advertisement though the agent clearly
knows or ought to know the falsehood, the supervision and inspection department shall order the cease of the illegal acts, confiscate
the illegal earnings, and impose a fine according to law.

Article 25

In case a business operator violates the provisions of Article 10 of this Law and infringes upon trade secrets, the supervision and
inspection department shall order the cease of the illegal acts and may impose a fine of not less than 10,000 yuan but not more than
200,000 yuan in light of the circumstances.

Article 26

In case a business operator engages in lottery-attached sale in violation of the provisions of Article 13 of this Law, the supervision
and inspection department shall order the cease of the illegal acts and may impose a fine of not less than 10,000 yuan but not more
than 100,000 yuan in light of the circumstances.

Article 27

Where bidders act in collusion with each other to force up or down the bidding price, or a bidder colludes with a tender-inviter for
the purpose of pushing out their competitors, the successful bid shall be invalid, and the supervision and inspection department
may impose a fine of not less than 10,000 yuan but not more than 200,000 yuan in light of the circumstances.

Article 28

In case a business operator acts in violation of the order of stopping the sale or forbidding the transfer,concealment or destruction
of the property involved in the unfair competition acts, the supervision and inspection department may impose a fine of not less
than one time but not more than three times the price of the property sold, transferred, concealed or destroyed.

Article 29

In case a party is not satisfied with the punishment decision made by the supervision and inspection department, it may apply for
reconsideration to the competent department at the next higher level within 15 days from receipt of the decision; and if the party
is still not satisfied with the reconsideration decision, it may bring a suit in a people’s court within 15 days from receipt of
the decision; and the party may also directly file a suit in a people’s court.

Article 30

Where a government or its subordinate departments, in violation of the provisions of Article 7 of this Law, restrict people to purchasing
commodities from a designated business operator or impose limits on other business operator’s rightful operation activities or the
normal circulation of commodities between different areas, the supervision and inspection department at higher levels shall order
them to make corrections; and if the circumstances are serious, the persons held directly responsible shall be given administrative
sanctions by the relevant department at the same or higher level; if the designated business operator takes advantage thereof to
sell goods of low quality at high prices or indiscriminately collects fees, the supervision and inspection department shall confiscate
the illegal earnings and may impose a fine of not less than one time but not more than three times the illegal earnings in light
of the circumstances.

Article 31

Where a state functionary engaged in supervision over and inspection of unfair competition acts abuses his power or neglects his duty,
and if the case constitutes a crime, he shall be investigated for criminal responsibility according to law; if the case does not
constitute a crime, he shall be given an administrative sanction.

Article 32

Where a state functionary engaged in supervision over and inspection of unfair competition acts practices favoritism or irregularities
and intentionally harbours a business operator whom he clearly knows to be guilty of a crime by violating the provisions of this
Law and attempts to shield him from prosecution, he shall be investigated for criminal responsibility according to law.

Chapter V Supplementary Provisions

Article 33

This Law shall enter into force as of December 1,1993.

The Standing Committee of the National People’s Congress
1993-09-02

ANTI UNFAIR COMPETITION LAW

Anti Unfair Competition Law of the People’s Republic of China

CHAPTER ONE GENERAL PROVISIONS CHAPTER TWO ACTIVITIES OF UNFAIR COMPETITION CHAPTER THREE SUPERVISION CHAPTER FOUR LEGAL RESPONSIBILITY
CHAPTER FIVE SUPPLEMENTARY ARTICLES

Chapter One General Provisions

Article 1 This law is drawn up in order to safeguard the healthy development of the socialist market economy, encourage and protect fair market
competition, prohibit unfair competition, safeguard the legal rights and interests of managers.

Article 2 Managers shall abide by the principle of voluntariness, equality, impartiality, honesty and good faith, and also adhere to public
commercial moral in their business transactions.

“Unfair competition”, in this Law, means activities made by managers who damage the others’ legal rights and interests, disturbe the
order of social economy and violate the provisions of this Law.

“Manager”, in this Law, means the legal person, the other economic organisations and individuals who deal with commercial business
or profitable service (commodities in this Law in hereafter as to commodity which includes service).

Article 3 The governments in all levels shall adopt methods to prohibit unfair competition and to create the sound environment and conditions
for fair competition.

The Bureaus of Industrial and Commercial Management of the People’s Government over the county level supervise unfair competition,
except for the supervision made by the other organisations in accordance with the provisions of the other laws or regulations.

Article 4 The State shall encourage, support and safeguard all organisations and individuals to carry out social supervising for unfair competition.

Officials in the State organs should not support or shield unfair competition.

Chapter Two Activities of Unfair Competition

Article 5 Managers should not use the following unfair methods in their business transactions which can damage other competitors:

1. to feign the others’ registered trade mark;

2. to use the specific name, package, decoration of the famous or noted commodities, or use a similar name, package, decoration of
the famous or noted commodities, which may confuse consumers distinguishing the commodities to the famous or noted commodities;

3. to use the name of other enterprise or personal name and make people confuse this commodity to the other’s commodity;

4. to feign or pretend to be the certificate of attestation, mark of fame and high qualification, to feign the certificate of originally
produced place of the commodities, which make others to misunderstand the qualification of the commodities because of the false certificates.

Article 6 Public facility enterprises or the other enterprises which legally monopolized the special market in accordance with law shall not
force the others to purchase the commodities pointed by the enterprises or prohibit the competition from the other companies.

Article 7 The government and its organ shall not abuse its authority to force the others to purchase the commodities from the pointed seller
or prohibit the fair competition from the others. The government and its organ shall not abuse its authority to prohibit outside
commodities from going into home market, or prohibit domestic commodities from going to outside market.

Article 8 Managers shall not use money or properties or the other methods to bribe to others in order to sell or purchase commodities. It shall
be guilty of giving bribe if managers give a secret commission to the other organisations or individuals without the normal accounting
records. It shall be guilty of taking bribe, if the organisations or individuals accept the secret discount without normal accounting
records.

Managers may offer a discount to the others in public, or may pay commission to the middle man in selling or purchasing commodities.
However, managers who give discount to the others or pay commission to the middle man, or the others who take the discount or commission
shall make accounting strictly according to the facts.

Article 9 Managers shall not use advertisement or the other methods to make a false propaganda for the quality, composition, function, usage,
producer, time of efficacy and place of production of commodities.

Advertising company shall not be an agent of, or design, or make, or propagandize false advertisement, if it know or should know the
truth.

Article 10 Managers shall not use the following methods to infringe upon business secrecy:

1. to steal, coerce, or use any other unfair method to obtain the other’s business secrets;

2. to disclose, use or permit others to use the business secrets mentioned in Section 1 of this Article.

3. to violate the contract or the requirement to publish, use or permit others to use the business secrets, which were maintained
as secrets by the legal owner of the business secrecy.

The third party who knows or should know the illegal activities as first mentioned, and who gains, uses or publishes the business
secrecy shall be looked as activities of infringing upon the others’ business secrecy.

“Business secrecy”, in this Article, means the utilized technical information and business information which is unknown by the public,
which may create business interests or profit for its legal owners, and also is maintained secrecy by its legal owners.

Article 11 Manager shall not sell commodity at the price lower than the commodity’s cost in order to put the other competitors out of the competition.

Any of the following activities shall not be looked as unfair competition:

1. to sell fresh or live commodities;

2. to quickly sell commodities before their expiration or the other overstock commodities;

3. to cut prices or on sale in season;

4. to cut prices to sell commodity for cleaning debts, changing or suspending business.

Article 12 Manager shall not sell commodity attached with unreasonable condition or force the consumers to unwillingly purchase any additional
commodity that come together with the product that the consumer buys.

Article 13 Manager shall not sell commodity with lottery ticket such as the following activities:

1. to sell commodity by the way of making fake award or arranging inside person to win the lottery;

2. to sell unqualified or high prices commodity by the way of awarding selling;

3. to sell commodity with lottery award which the top award is more than 5000 RMB yuan.

Article 14 Manager shall not fabricate, spread false facts to damage the business reputation or commodity fame of the other competitor.

Article 15 Bidder shall not act in collusion for bidding, not raise or reduce the price for bidding.

Bidder shall not collude with the company that is offering to bid in order to put the other bidders out of the competition.

Chapter Three Supervision

Article 16 The supervising authority over the county’s administration may carry out the supervision to activities of unfair competition.

Article 17 The supervising authorities has following powers in the supervision:

1. Require manager, connected person, testified person in due process and require them to supply testified material or the other documents
with regarding to activities of unfair competition.

2. Require, copy agreements, accounting books, vouchers, documents, records, business fax or letters and the other materials with
regarding to the activities of unfair competition;

3. Check commodities or properties with regarding to the activities of unfair competition under the provision of the Article 5 of
this Law, and also if necessary, require manager to explain the originated source and sum of the commodities, to suspend selling,
to wait for checking, prohibit to move, hide or eliminate the commodities or the properties.

Article 18 Supervisor shall show the certificate of supervision when he carries out the supervision to activities of unfair competition.

Article 19 Under the supervision of the activities of unfair competition, manager, connected person and testified person shall supply the related
materials or information strictly according to the facts.

Chapter Four Legal Responsibility

Article 20 Manager shall bear the responsibility for compensating to the damage made by damager to the damaged party under the violation of
the provision of this Law. Amount of the compensation shall be equivalent to the profit made by the damager during its damaging,
if it is difficult to measure the amount of damage; And it also shall compensate the reasonable cost to the damaged party who has
paid the cost to investigate the activities of unfair competition made by damager.

The damaged party may bring law suit to the People’s Court when its legal interests and rights are damaged.

Article 21 Manager shall be punished in accordance with the Law of Trade Mark of the People’s Republic of China and the Law of Supervision on
Product Qualification of the People’s Republic of China, if he imitates the other’s registered trade mark, uses the other enterprise’s
name or personal name without permitting, forges or fake the mark of certificate, the mark of famous or high quality products, fake
the original produce place, make a fake or misunderstanding description for quality of the products.

The supervisor shall order to stop the illegal activities, confiscate the illegal income, and also fine amount from one to three times
of the illegal income; may revoked the business licence as the facts is serious, if the manager uses the special name, package, decoration
of the famous or noted commodities or uses the similar name, package, decoration to that of the famous or noted commodities and make
the commodities confusing to the famous or noted commodities. If manager sells false or bad commodities and violates the Criminal
Law, he shall be investigated in accordance with the Criminal Law.

Article 22 Manager bribe by giving money or properties or using any other method in order to sell or purchase the commodities and violate the
Criminal Law, shall be investigated in accordance with the Criminal Law; if the acts as first mentioned do not violate the Criminal
Law, the supervisor may fine an amount from more than 10, 000 to less than 200,000 RMB yuan in according to the facts,and confiscate
the illegal income.

Article 23 Manager of public facility enterprise or the other enterprises with a legal monopoly position force others to purchase the commodities
which the manager manages, or put the other managers out of competition, the supervisor in the provincial or city with directions
administration shall order to stop illegal activities, and may fine amount from more than 50,000 to less than 200,000 RMB yuan in
accordance with the facts.

The supervisor may confiscate illegal income, and may fine amount from one to three times of illegal income, if the pointed manager
take an advance to sell the unqualified and high price commodities or abuse of power to charge unreasonable fee.

Article 24 The supervisor shall order to stop the illegal activities, clear up the bad influence, may fine amount from more than 10,000 to less
than 200,000 RMB yuan in accordance with the fact, if the manager uses advertisement or the other method to make a fake or misunderstanding
description for its commodities.

Supervisor shall order to stop the illegal activities, confiscate illegal income and fine in accordance with the law, if the manager
in advertisement agent, design, make or publish a fake advertisement as it knows the true situation.

Article 25 Supervisor shall order to stop the illegal activities, may fine amount from more than 10,000 to less than 200,000 RMB yuan, if manager
violates the Article 10 to infringe upon the business secrecy.

Article 26 Supervisor shall order to stop illegal activities, and may fine amount from more than 10,000 to less than 100,000 RMB yuan, if manager
violate the Article 13 in regarding to sell with lottery.

Article 27 If bidders act in collusion, raise or reduce the price of the bid; and bidder and invite tender ganged up in order to put the others
out of the fair competition, its bid shall be invalid and the supervisor may fine amount from more than 10,000 to less than200, 000
RMB yuan in accordance with the facts.

Article 28 If the manager violate this Law regarding to the order to stop selling, moving, hiding, eliminating the commodities related to unfair
competition, the supervisor may fine amount from more than one to less than three times of price of commodities regarding to selling,
moving, hiding or eliminating as first mentioned.

Article 29 If the party refuses to accept the fine decisionmade by supervisor may apply the senior supervisor to reexamine the case within 15
days from the date when the fine decision was received; If the party who refuses to accept the decision of reexamine made by the
senior supervisor may bring a law suit to the People’s Court within 15 days after the reexamined decision received; or the party
may bring a law suit to the People’s Court directly.

Article 30 If the government or its departments violate Article 7 of this Law to force the others to purchase the commodities from the pointed
manager, limit the others make a fair competition, or limit commodities to transfer between regions, the senior government shall
order to correct these mistakes; If the fact is serious, the same level government organ or the senior government organ shall administratively
punish the person who bear the direct responsibility. The pointed manager take advance to sell commodities with unqualified and high
price, the supervisor shall confiscate the illegal income, and may fine amount from more than one to less than three times of illegal
income.

Article 31 Official of the supervisor of unfair competition who abuse of power, negligence, commit on criminal guilty shall be punished by the
Criminal Law; If not guilty, it shall be punished in accordance with administrative regulations.

Article 32 Official of the supervisor for unfair competition shall be punished by the Criminal Law, if he is fraudulent, or illegally shields
the manager from the legal punishment eventhough he knows he fact of the manager’s crime.

Chapter Five Supplementary Articles

Article 33 This law shall become effective on December 1,1993.

POPULARIZATION OF AGRICULTURAL TECHNOLOGY

Law of the PRC on the Popularization of Agricultural Technology

(Adopted at the Second Meeting of the Standing Committee of the Eighth National People’s Congress on July 2, 1993, promulgated
by Order No.5 of the President of the People’s Republic of China on July 2, 1993, and effective as of July 2, 1993)

CHAPTER I GENERAL PROVISIONS

CHAPTER II SYSTEM OF AGRO-TECHNICAL POPULARIZATION

CHAPTER III POPULARIZATION AND APPLICATION OF AGRO-TECHNIQUES

CHAPTER IV SAFEGUARDS FOR AGRO-TECHNICAL POPULARIZATION

CHAPTER V SUPPLEMENTARY PROVISIONS

Article 1 This Law is formulated with a view to strengthening the work of agro-technical popularization, enabling the prompt application
of results of agricultural scientific research and practical techniques to agricultural production, safeguarding the development
of agriculture and realizing the modernization of agriculture.

Article 2 “Agro-techniques” mentioned in this Law refer to the scientific research results and practical techniques to be applied
to crop cultivation, forestry, animal husbandry and fishery, including techniques of breeding good strains, applying fertilizers,
preventing and controlling plant diseases and insect pests, as well as plant cultivation and animal husbandry; techniques
of processing, preserving, storing and transporting products and by-products of agriculture; techniques of agricultural
machinery and agricultural aviation; techniques of irrigation and water conservancy, soil improvement and water and
soil conservation; techniques of water supply and energy utilization in rural areas and agricultural environmental protection;
techniques of agricultural meteorology, and techniques of agricultural management and administration.

“Popularization of agricultural technology” mentioned in this Law, refers to the dissemination and the application of agro-techniques
to the entire process of the pre-inter-post production of agricultural production by means of experiment, demonstration,
training, and consultation services.

Article 3 The State shall rely on the progress of science and technology and the development of education to invigorate the rural economy,
speed up the popularization and application of agro-techniques and develop an agriculture with high yield, good quality and
high beneficial results.

Article 4 The following principles shall be observed in the popularization of agricultural technology:

1. to be conductive to the development of agriculture;

2. to respect the will of agricultural labourers;

3. to adopt measures suitable to local conditions after experimentation and demonstration;

4. to be supported by the State and rural economic collectives;

5. to practise the combination of institutions of scientific research, relevant schools or colleges and popularization setups
with mass organizations of science and technology, scientific and technical personnel, and agricultural labourers;

6. to stress economic and social and ecological benefits of agricultural production.

Article 5 The State shall encourage and support scientific and technical personnel to develop, popularize and apply advanced agro-techniques;
encourage and support agricultural labourers and agricultural production and operation organizations to apply advanced agro-techniques.

Article 6 The State shall encourage and support the introduction of advanced agro-techniques from foreign countries and promote
the international cooperation and exchanges of agro-technical popularization.

Article 7 People’s governments at various levels shall strengthen their leadership in the work of agro-technical popularization and organize
the relevant departments and units to take measures to promote the development of agro-technical popularization.

Article 8 The units or individuals that have made contributions to the work of agro-technical popularization shall be awarded.

Article 9 The administrative departments under the State Council in charge of agriculture, forestry, animal husbandry, fishery and
water conservancy (hereinafter referred to generally as the administrative departments of agro-technical popularization),
shall be responsible for the relevant work of agro-technical popularization in the whole country according to their respective
functions and duties. The administrative departments of agro-technical popularization of the local people’s governments
at or above the county level shall, under the leadership of the people’s governments at the corresponding levels, be responsible
for the relevant work of agro-technical popularization within their administrative areas according to their respective
functions and duties. The administrative departments of science and technology of people’s governments at the corresponding
levels shall give guidance to the work of agro-technical popularization.

CHAPTER II SYSTEM OF AGRO-TECHNICAL POPULARIZATION

Article 10 In the process of agro-technical popularization, a popularization system of combining agro-technical popularization setups
with institutions of agricultural scientific research, relevant schools or colleges, mass organizations of science and technology,
and peasant technical personnel shall be practised.

The State shall encourage and support supply and marketing co- operatives, other enterprises and institutions, social
organizations, and scientific and technical personnel in all walks of life to carry out service activities of agro-technical
popularization in rural areas.

Article 11 The functions and duties of the agro-technical popularization setups at or above the township, nationality township and town
levels shall lie in:

1. participating in the working out of agro-technical popularization plans and organizing the implementation thereof;

2. organizing professional trainings of agro-techniques;

3. providing services of agro-technique and information;

4. carrying out experimentation and demonstration of agro-techniques already decided upon to be popularized; and

5. instructing agro-technical popularization activities of their subordinate agro-technical popularization setups, mass
organizations of science and technology and peasant technical personnel.

Article 12 Professional scientific and technical personnel of agro- technical popularization setups shall possess the relevant professional
qualifications at or above the secondary professional schooling, or reach corresponding professional and technical standards
through the professional examination and training sponsored by the relevant departments of the people’s governments
at or above the county level.

Article 13 Agro-technical popularization service organizations of villages and peasant technical personnel shall, under the guidance
of agro-technical popularization setups, disseminate agro-technical knowledge, carry out measures of agro-technical
popularization and provide agricultural labourers with technical service.

In the popularization of agro-techniques, peasant households with proper conditions shall be selected to demonstrate the application.

The State shall take measures to train peasant technical personnel. Peasant technical personnel who meet relevant requirements
after examinations may according to relevant regulations be awarded with corresponding technical post_titles and certificates.

Villagers committees and village economic collectives shall promote and help agro-technical popularization service organizations
and peasant technical personnel of the villages to carry out their work.

Article 14 Farms, forest farms, animal farms and fishing grounds shall, besides doing a good job in their own work of agro-technical
popularization, unfold service activities of agro-technical popularization to the whole society.

Article 15 Institutions of agricultural scientific research and relevant schools or colleges shall adapt themselves to the needs
of the development of rural economic construction, carry out the work of agro- technical development and popularization, and
speed up the dissemination and application of advanced technology to agricultural production.

Educational departments shall develop professional technical education and agro-technical trainings relating to agro-technical
popularization in the countryside to improve the technical qualification of agro- technical popularization personnel and
agricultural labourers. The State shall encourage agricultural economic collectives, enterprises and institutions, and
other social forces to develop agro-technical education in the countryside.

As to the scientific and technological personnel of institutions of agricultural scientific research and relevant schools
or colleges who are engaged in the work of agro-technical popularization, the practical achievements they have made in the
work of agro-technical popularization shall be taken as major indicators for performance appraisal in determining and
conferring academic and technical post_titles.

Article 16 The State shall encourage and support the development of mass organizations of science and technology in the countryside, and
bring their role in agro-technical popularization into play.

CHAPTER III POPULARIZATION AND APPLICATION OF AGRO-TECHNIQUES

Article 17 Projects of agro-technical popularization shall be drawn up in popularizing agro-techniques. Key projects of agro-technical
popularization shall be included into national and local plans involving the development of science and technology, and be
carried out with cooperation by administrative departments of agro-technical popularization and of science
and technology according to their respective functions and duties.

Article 18 Institutions of agricultural scientific research and relevant schools or colleges shall take up technical problems which need
to be solved in agricultural production as their research subjects, and the results of their scientific research may
be popularized by agro- technical popularization setups or may be popularized directly to agricultural labourers
and agricultural production and operation organizations by such institutions of agricultural scientific research and
such schools or colleges.

Article 19 The agro-techniques to be popularized to agricultural labourers must have been proved to be advanced and applicable
by experiments in the areas for popularization.

Anyone who popularizes to agricultural labourers agro-techniques which have not been proved to be advanced and applicable by experiments
in the areas for popularization and thus causes losses to agricultural labourers shall be liable for civil compensation.
The competent personnel in charge and other persons held directly responsible may be given administrative sanctions by the
units they belong to or organs at higher levels.

Article 20 Agricultural labourers shall apply agro-techniques on voluntary basis.

No organization or individual shall force agricultural labourers to apply agro-techniques. Anyone who forces agricultural labourers
to apply agro-techniques and thus causes losses to agricultural labourers shall be liable for civil compensation. The competent
personnel in charge and other persons held directly responsible may be given administrative sanctions by the units they
belong to or organs at higher levels.

Article 21 Agro-technical popularization setups at the county or township level shall organize agricultural labourers to study scientific
and technological knowledge of agriculture so as to raise their ability of applying agro-techniques.

When agricultural labourers apply advanced agro-techniques to their production, the departments and units concerned shall give
assistance to them in aspects of technical trainings, funds, materials and sales.

The State shall encourage and support agricultural labourers to participate in the activities of agro-technical popularization.

Article 22 Popularization of agro-techniques to agricultural labourers by national agro-technical popularization setups shall, except
as otherwise provided in the second paragraph of this Article, be carried out gratis.

Provision of agro-techniques through technical transfer, technical service and technical contract by agro-technical popularization
setups or institutions of agricultural scientific research, relevant schools or colleges or scientific and technological personnel,
may be carried out in the form of compensable service, and their lawful earnings shall be protected by law. In conducting
agro-technical transfer, technical service and technical contract, parties concerned shall conclude contracts to define
their respective rights and duties.

The funds needed to popularize agro-techniques by national agro- technical popularization setups shall be allocated by
the financial department of the Government.

CHAPTER IV SAFEGUARDS FOR AGRO-TECHNICAL POPULARIZATION

Article 23 The State shall gradually increase its input to agro- technical popularization. People’s governments at various levels
shall secure the funds to be used for agro-technical popularization in their financial budgets and shall increase such funds
year by year.

People’s governments at various levels shall, through channels of financial allocation or drawing a fixed proportion
of funds from agricultural development funds, raise special funds for agro-technical popularization to carry out projects
of agro-technical popularization.

No state organ or unit shall intercept or misappropriate funds to be used for agro-technical popularization.

Article 24 People’s governments at various levels shall take measures to guarantee and improve the working and living conditions of
the professional scientific and technical personnel engaged in the work of agro-technical popularization, better their
treatments and give subsidies to them according to the provisions of the State so as to maintain the stability of
agro-technical popularization setups and professional scientific and technical personnel. In determining and conferring
academic and technical post_titles of professional scientific and technical personnel engaged in the work of agro-technical popularization
in townships or villages, their professional technical levels and achievements in the work of popularization shall be
considered as major indicators for performance appraisal.

Article 25 Economic collectives of townships or villages shall draw a fixed portion from the funds owned by the enterprises established
by them for subsidizing and developing agriculture through development of industry to be used for the input to agro-technical
popularization in their own townships or villages.

Article 26 Agro-technical popularization setups, institutions of agricultural scientific research and the relevant schools or colleges
may, according to the need of economic development in rural areas, carry out various forms of management services such
as combination of technical guidance with material supply. And the State shall grant preferential treatment in respect
of taxation, loan and credit to enterprises in service of agriculture run by agro-technical popularization setups,
institutions of agricultural scientific research and relevant schools or colleges.

Article 27 Administrative departments of agro-technical popularization and agro-technical popularization setups at or above the county
level shall carry out in a planned way technical trainings for agro-technical popularization personnel and organize them
to obtain professional studies so as to update their knowledge and enhance their vocational level.

Article 28 Local people’s governments at various levels shall take measures to guarantee that agro-technical popularization setups
obtain essential experimental bases and means of production to carry out experiments and demonstrations of agro-techniques.

Local people’s governments at various levels shall guarantee that agro- technical popularization setups have necessary conditions
for carrying out work of agro-technical popularization.

Local people’s governments at various levels shall guarantee that the experimental bases, means of production and other properties
of agro- technical popularization setups be free from encroachment.

CHAPTER V SUPPLEMENTARY PROVISIONS

Article 29 The State Council shall, in accordance with this Law, formulate rules for implementation.

The standing committees of the people’s congresses of provinces, autonomous regions and municipalities directly under
the Central Government shall, in accordance with this Law and in the light of their local conditions, formulate measures
for the implementation of this Law.

Article 30 This Law shall come into force as of the date of its promulgation.

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REGULATIONS FOR THE IMPLEMENTATION OF WILD AQUATIC ANIMAL PROTECTION

SUPPLEMENTARY PROVISIONS CONCERNING THE PUNISHMENT OF CRIMES OFCOUNTERFEITING REGISTERED TRADEMARKS MADE BY THE STANDING COMMITTEE NATIONAL PEOPLE’S CONGRESS

DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON THE PORTUGUESE TEXT OF “THE MACAO SPECIAL ADMINISTRATIVE REGION OF THE PROPLE’S REPUBLIC OF CHINA” BASIC LAW

INTERIM MEASURES ON VESTING SCIENTIFIC RESEARCH INSTITUTES WITH THE RIGHT TO IMPORT AND EXPORT SCIENTIFIC AND TECHNOLOGICAL PRODUCTS

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE QUESTION CONCERNING THE RELATIONS BETWEEN FINANCIAL AND ACCOUNTING SYSTEM OF ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN-RELATED TAXATION LAWS AND REGULATIONS

MACAO SPECIAL ADMINISTRATIVE REGION BASIC LAW

RULES FOR IMPLEMENTATION OF THE TRADEMARK LAW

DECISION OF THE NATIONAL PEOPLE’S CONGRESS ON THE MACAO SPECIAL ADMINISTRATIVE REGION BASIC LAW

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING ISSUING AND DISTRIBUTING THE PROVISIONS FOR SOME SPECIFIC QUESTIONS ON VALUE-ADDED TAX

LAW OF THE PEOPLE’S REPUBLIC OF CHINA AGAINST UNFAIR COMPETITION

ANTI UNFAIR COMPETITION LAW

POPULARIZATION OF AGRICULTURAL TECHNOLOGY

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