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1999

CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL FOR TRANSMITTING THE REGULATIONS SUBMITTED BY SPECIAL ECONOMIC ZONES OFFICE OF THE STATE COUNCIL CONCERNING SIMPLIFYING THE PROCEDURE OF EXAMINATION AND APPROVAL OF THE CHINESE STAFF EMPLOYED IN FOREIGN INVESTMENT ENTERPRISES GOING ABROAD (OR TO HONGKONG OR MACAO)

Category  FOREIGN ECONOMIC RELATIONS AND TECHNOLOGICAL COOPERATION Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1993-03-09 Effective Date  1993-03-09  


Circular of the General Office of the State Council for Transmitting the Regulations Submitted by Special Economic Zones Office of
the State Council Concerning Simplifying the Procedure of Examination and Approval of the Chinese Staff Employed in Foreign Investment
Enterprises Going Abroad (or to Hongkong or Macao)


REGULATIONS CONCERNING SIMPLIFYING THE PROCEDURE OF


(Promulgated on March 9, 1993)

    “Regulations Concerning Simplifying the Procedure of Examination and
Approval of the Chinese Staff Employed in Foreign Investment Enterprises
Going Abroad (or to Hongkong or Macao)” submitted by the Special Economic
Zones Office of the State Council has been approved by the State Council and
is hereby transmitted to you, and you are requested to implement it
conscientiously.

    With the issue of this circular, the “Circular of the General Office of
the State Council for Transmitting the Recommendations submitted by Special
Economic Zones Office of the State Council Concerning Simplifying the
Procedure of Examination and Approval of the Chinese Staff Employed in
Chinese-Foreign Equity Joint Ventures and Chinese-Foreign Contractual Joint
Ventures Going Abroad Repeatedly” becomes invalid.
REGULATIONS CONCERNING SIMPLIFYING THE PROCEDURE OF
EXAMINATION AND APPROVAL OF THE CHINESE STAFF EMPLOYED
IN FOREIGN INVESTMENT ENTERPRISES GOING ABROAD (OR TO HONGKONG OR MACAO)

    In order to improve management conditions for the foreign investment
enterprises and facilitate the Chinese staff employed in those enterprises to
participate in business abroad, it is necessary to simplify the procedure of
examination and approval of their going abroad or to Hongkong or Macao. The
following regulations are hereby issued.

    1. Chinese-foreign equity joint ventures and Chinese-foreign contractual
joint ventures which either produce exports valued at more than $ one million
(U.S.), or are classed as technologically advanced according to related
regulations by the department of economic relations and trade of provincial
level or above, can, based on their conditions and practical needs, assess a
certain number of Chinese employees who are to be frequently sent abroad or
to Hongkong or Macao on business of economic relations and trade (the number
to Hongkong and Macao is limited to three) and apply to the department of
economic relations and trade under the People’s Government of the province,
autonomous region or municipality directly under the Central Government where
they are located. Enterprises in provincial capitals (or capitals of the
autonomous region), municipalities under separate planning, opening cities in
coastal regions, opening cities along the Changjiang River (Yangtze River)
and the special economic zones, can apply directly to the department of
economic relations and trade under the People’s Government of the city where
they are located. After the approval of the department of economic relations
and trade of the government, the procedure of examination and approval of
those Chinese employees’ multiple exit to foreign countries or Hongkong or
Macao should be simplified. Those who are going abroad for the first time
should go through the procedure of examination and approval according to
present regulations. If they have to go abroad again within the year of the
approval, it can be approved by the Chinese employee in charge in the
enterprise and directly go through the procedure of going abroad at the
department of foreign affairs of the local government; those who are going
for the first time to Hongkong or Macao shall be reported by the local
People’s Government to Hongkong and Macao Affairs Office of the State Council
for approval. If they have to go to Hongkong or Macao again within the year
of approval, they should follow the above procedure.

    2. Foreign-capital enterprises can, according to their business need, send
Chinese employees to foreign countries or Hongkong or Macao on business.
After their report to and the examination of the department of economic
relations and trade of local People’s Government or the institution
designated by the People’s Government, they can either themselves provide or
entrust related units to provide necessary documents to the local public
security organs to apply for exit procedures to foreign countries or Hong
Kong or Macao.

    If the foreign-capital enterprises in special economic zones should send
their long-term employed Chinese, whose residence record is not registered in
the special economic zone, abroad on a temporary basis, it is feasible for the
applicant to make application for going abroad to the public security organ
in the city or county of the special economic zone, with the temporary
residence registration record issued by the public security organ and papers
indicating the long-term work in the special economic zone issued by the
legal person of the enterprise. If the person needs to stay abroad for more
than six months for business, or to go abroad for private affairs, it is
required that applicants go through the traveling abroad formalities
controlled by the public security organ in the city or county where the
applicant’s permanent residence is registered.

    3. Chinese employees in foreign investment enterprises in special economic
zones who have to go to Hongkong or Macao on business shall make application
for approval of exit according to related regulations issued by the Ministry
of Foreign Affairs and the Ministry of Public Security.

    4. As for Chinese in foreign investment enterprises who need to go to
foreign countries or Hongkong or Macao for business or technological and
professional training, the required fees shall be paid by the enterprise with
its own foreign exchange, not to be included in the quota of foreign exchange
issued by the State for going abroad or to Hongkong or Macao.

    5. All the regions and departments concerned should strengthen the control
of this work, follow the measures required by the regulations and implement
them as soon as possible. Institutions of examination and approval of all
levels and the Chinese employee in charge in the above enterprises should,
according to the regulations formulated by the State concerning the
administration of the personnel going abroad or to Hongkong or Macao, carry
out the examination conscientiously and strengthen the education of discipline
in foreign affairs; at the same time they should simplify as much as possible
the examination and approval procedure within the limit of the regulations
and provide facilities and better services for enterprises.





PROVISIONS OF THE LIMITATION OF LIABILITY WITH RESPECT TO THE CARRIAGE OF PASSENGERS BY SEA BETWEEN THE PORTS

Category  COMMUNICATIONS AND TRANSPORT Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1993-12-17 Effective Date  1994-01-01  


Provisions of the Limitation of Liability With Respect to the Carriage of Passengers by Sea Between the Ports of the People’s Republic
of China



(Approved by the State Council on November 20, 1993 and promulgated by

Decree No.6 of the Ministry of Communications on December 17, 1993)

    Article 1  These Provisions are enacted in accordance with Article 117 and
Article 211 of “Maritime Code of the People’s Republic of China”.

    Article 2  These Provisions shall apply to the carriage of passengers by
sea between the ports of the People’s Republic of China.

    Article 3  The limitation of liability of the carrier under each carriage
of passengers by sea shall be governed by the following:

    (1) For death of or physical injury to the passenger: not exceeding 40000
yuan RMB per passenger;

    (2) For loss of or damage to the passengers’ cabin luggage: not exceeding
800 yuan RMB per passenger;

    (3) For loss of or damage to the passengers’ vehicles including the luggage
carried therein: not exceeding 3200 yuan RMB per vehicle;

    (4) For loss of or damage to the passengers’ luggage other than those
described in sub-paragraphs (2) and (3) above: not exceeding 20 yuan RMB per
kilogram of the luggage.

    A higher limitation of liability than that set out in sub-paragraph (1)
above may be agreed upon between the carrier and the passenger in writing.

    Article 4  In respect of claims for loss of life or physical injury to
passengers carried by sea, the limitation of liability of the ship owner
thereof shall be an amount of 40000 yuan RMB multiplied by the number of
passengers which the ship is authorized to carry according to the ship’s
relevant certificate, but the maximum amount of compensation shall not exceed
21000000 yuan RMB.

    Article 5  The compensation paid to foreigners, overseas Chinese,
compatriots from Hongkong, Macao and Taiwan may be converted into the currency
of the country or region concerned and the rate of exchange shall be decided
as per the listed rate of exchange officially published by foreign exchange
control authority of the People’s Republic of China on the day on which the
compensation is paid.

    Article 6  Ministry of Communications of the People’s Republic of China
shall be responsible for the interpretation of these Provisions.

    Article 7  These Provisions shall come into force as of January 1, 1994.





INTERIM MEASURES FOR THE ADMINISTRATION OF THE IMPORT QUOTA FOR GENERAL GOODS

Category  FOREIGN TRADE Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1993-12-29 Effective Date  1994-01-01  


Interim Measures for the Administration of the Import Quota for General Goods



(Approved by the State Council on December 22, 1993, and promulgated

by Decree No.1 of the State Planning Commission and the Ministry of
Foreign Trade and Economic Cooperation on December 29, 1993)

    Article 1  These Measures are formulated in order to promote the
development of economy and foreign trade of our country, further reform
and perfect import administrative system in compliance with the
requirements of establishment of the socialist market economy system.

    Article 2  In accordance with the state industrial policy and the
plan for the development of the line of industry, and with reference to
international practice, the state executes the quota administration for the
goods which are needed to import in the right quantities to adjust market
supplies, but may cause serious injury to the development of the relevant
domestic industries or have direct effect on the readjustment of import
structure and industrial structure if they are imported excessively, and the
import goods which endanger the state’s status of balance of payments in
foreign exchange.

    Article 3  The term “general goods subject to the import quota
administration”, referred to in these Measures means all the goods needed
to be subject to the import quota administration with the exception of the
machinery and electrical appliances (the catalogue is attached as appendix).

    Article 4  The State Planning Commission shall, in accordance with the
requirements of the national economic development plan and the state
industrial policy, be responsible for the work of macro-administration and
coordination of the import quota for general goods throughout the country.
The State Planning Commission shall, in conjunction with the relevant
departments, put forward suggestions concerning the coordination of types
of general goods subject to the import quota administration, which shall be
promulgated and go into effect after being submitted to the State Council
for approval.

    Article 5  The State Planning Commission shall, in conjunction with
the relevant departments, in accordance with the state’s position of
balance of payments in foreign exchange, the needs of domestic industrial
and agricultural production and construction and market demand, and the
needs of the state security and environmental protection, put forward the
total amount of annual import quota for general goods. After the approval
by the state council, it shall be listed into the annual plan for the
national economic and social development and shall, be distributed and
transmitted by the State Planning Commission in accordance with actual
status of economic development and the needs of production and construction
of all localities and departments.

    Article 6  Under guidance of the State Planning Commission, the
administrative organs designated by provinces, autonomous regions,
municipalities directly under the Central Government and cities under
separate planning and the relevant departments under the State Council
(hereinafter referred to as the administrative organs of the import quota
for general goods of localities and departments) shall be responsible for
the work of administration and coordination of import quota for general
goods in their own localities or departments, collect the requirements
concerning the import quota for general goods of their own localities and
departments and submit the case to the State Planning Commission after
overall balance, and examine and approve the applications for the import
quota for general goods of the enterprises directly under their own
localities or departments within the quantities of quota transmitted by
the State Planning Commission.

    Article 7  The enterprises applying for the import quota for general
goods (which means the productive enterprises and other enterprises having
registered with the administrative departments for industry and commerce and
acquired the status of legal persons after being approved by the state) shall
apply to the administrative organs of the import quota for general goods of
their own localities or departments.

    Article 8  The enterprises applying for the import quota for general
goods shall submit the relevant data such as purposes of import quota,
the ability to pay for importation and the actual state of using the quota
of last year to the administrative organs of the import quota for general
goods.

    Article 9  After receiving the application of an enterprise, the
administrative organ of the import quota for general goods shall, within
the quantities of quota transmitted by the State Planning Commission,
verify the purposes of import quota, the ability to pay for importation
of the enterprise and shall, in accordance with the actual productive and
managerial ability of the enterprise and in the light of the level of last
year, issue the certificate of import quota. If the import quota is not
permitted to be issued, the administrative organ of the import quota for
general goods of locality or department shall notice the enterprise
applying for the quota within 20 days.

    Article 10  The valid seal for the certificate of the import quota for
general goods shall be the unified special-purpose seal for the import
quota for general goods provided by the State Planning Commission.

    Article 11  After receiving the certificate of import quota issued by
the administrative organ of quota, an enterprise vested with the import
operation right may conduct operations on its own; with respect to an
enterprise which has not the right thereof, it shall entrust a foreign
trade enterprise vested with the import operating right with the external
operations. The enterprise shall apply for the import licence to the
Ministry of Foreign Trade and Economic Cooperation or the issuing organ
designated by the Ministry, the Customs shall give clearance against the
import licence.

    Article 12  The general goods subject to the quota administration,
which are imported for processing and re-export trade and entrepot trade,
shall be subject to the Customs supervision and control in accordance with
the relevant provisions.

    Article 13  The general goods subject to the quota administration,
which are imported as investments by enterprises with foreign investments,
shall be handled in accordance with existing investment laws and
regulations concerned of the state. The general goods subject to the
quota administration, which are imported for producing the products for
domestic sales, shall be listed in the plan for national total amount of
goods subject to the import quota administration, and shall be
administrated by the Ministry of Foreign Trade and Economic Cooperation
in accordance with the existing laws and regulations of the state.

    Article 14  The general goods subject to the quota administration,
which are imported because of donation, shall, in accordance with the
relevant provisions of the state and in the light of the subordinative
relationships of the accepting units, be subject to the import procedures
in accordance with these measures.

    Article 15  The general goods subject to the quota administration,
which are imported because of utilizing loans of foreign governments or
utilizing loans of international financial organizations, shall, in the
light of the subordinative relationships of the units which accept the
construction projects, be subject to the import procedures in accordance
with these Measures.

    Article 16  An import unit shall be deemed to violate these Measures
in any one of the following cases:

     (1) concluding contracts with the foreign party and receiving import
goods without applying for the certificate of the import quota in
accordance with these Measures;

     (2) altering or forging the certificate of the import quota without
authorization;

     (3) transferring illegally or racketeering in the certificate of the
import quota without authorization; or

     (4) violating the provisions of Interim Regulations of the People’s
Republic of China on the Licencing System for Import Commodities.

    Article 17  Whoever violates these Measures, the Customs shall deal
with the cases in accordance with the relevant provisions of Customs Law
of the People’s Republic of China and Rules for Implementation of the
Administrative Punishment under the Customs Law of the People’s Republic
of China. If the cases are serious enough to violate laws, he shall be
prosecuted for the criminal responsibility according to law.

    Article 18  Any import administrative personnel who neglects his duty,
engages in malpractices for personal gains and abuses his powers, in
accordance with the severity of the case, shall be given a disciplinary
sanction by the supervisory department, if he violates laws, he shall be
prosecuted for the criminal responsibility according to law.

    Article 19  The State Planning Commission shall be responsible for the
interpretation of these Measures and organizing implementation.

    Article 20  Where the relevant provisions existing, before the
promulgation of these Measures, are in conflict with the provisions of
these Measures, the latter shall prevail. These Measures shall enter into
force on January 1, 1994.

    Appendix: Catalogue of General Goods Subject to the Import Quota
Administration:

    1. crude oil                    2.
refined oil

    3. wool                        
4. terylene

    5. poly acrylonitrile fibre     6. polyester chip

    7. timber                      
8. plywood

    9. rubber (natural rubber, synthetic rubber)

    10. automobile tyres            11. sodium cyanide

    12. pesticides                  13.
sugar

    14. chemical fertilizers        15. wood pulp

    16. tobacco and manufactured tobacco

    17. cigarette filter tips      

    18. diacetate fibre tow(used for cigarette)

    19. ABS resins                  20.
cereals

    21. cotton                      22.
vegetable oil

    23. spirits                    
24. carbonate beverages

    25. colour photographic materials

    26. synthetic fibre cloth


    Note: The State Commission of Economic Relations and Trade shall be
responsible for determination, distribution and coordination of the
import quota for carbonate beverages.





OFFICIAL WRITTEN REPLY OF THE STATE COUNCIL TO SUBORDINATES ON PROBLEMS OF TAX COLLECTION POLICY ON ENTERPRISES WITH FOREIGN INVESTMENT

Category  TAXATION Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1998-12-05 Effective Date  1998-12-05  


Official Written Reply of the State Council to Subordinates on Problems of Tax Collection Policy on Enterprises with Foreign Investment
the Establishment of which was Approved before December 31, 1993

(December 5, 1998)

    The Ministry of Foreign Economic Relations and Trade, the Ministry of
Finance and General Administration of Taxation:

    This is to acknowledge the receipt of your Request for Instructions on
Problems of Tax Collection Policy on Enterprises with Foreign Investment.
([1998] Wai Jin Mao Zhi Fa No. 928). The official written reply is hereby
given as follows:

    1.According to the decision of the Standing Committee of the National
People’s Congress on “Interim Regulations Concerning Tax Collection of Value
Added Tax, Consumption Tax and Business Tax to be Applicable to the
Enterprises with Foreign Investment and Foreign Ventures “, with regard to the
refund policy of exceeding tax burden of the enterprises with foreign
investment the establishment of which were approved before December 31, 1993
should be carried out up to the end  of 1998, and there shall be no more
extension.

    2.With regard to the policy of exemption from imposition and refund with
respect to the export goods of enterprises with foreign investment  
the establishment of which were approved before December 31, 1993,(namely: the
measures to exempt from taxation over export goods, to put a domestic tax on
the raw materials procured domestically, to exempt from tax from the last
export link, not to deduct and refund to the tax amount of import items) shall
continue to be carried out up to the end of the year 2000.

    3.The existing measures on export tax refund shall still be implemented
with respect to the export goods of enterprises with foreign investment the
establishment of which were approved after January 1, 1994.

    4.The specific measures should be promulgated and implementation thereof
organized by you.





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

The State Council

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

No. 135

Interim Regulations of the People’s Republic of China on Consumption Tax adopted by the 12th Executive Meeting of the State Council
on November 26, 1993 are hereby promulgated and shall be come into force as of the day of Jan I, 1994.

Premier of the State Council, Li Peng

December 13, 1993

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

Article 1

All units and individuals engaged in the production, the subcontracting for processing or the importation of items referred to as
“taxable consumer goods” within the territory of the People’s Republic of China are payers of Consumption Tax in accordance with
these Regulations.

Article 2

The taxable items tax rates (tax amounts) of Consumption Tax shall be determined in accordance with the Table of Taxable Items and
Tax Rates (Tax Amounts) of Consumption Tax attached to these Regulations.

Any adjustments to the Consumption taxable items, tax rates (tax amounts) shall be determined by the State Council.

Article 3

For taxpayers dealing in taxable consumer goods with different tax rates, the sales amounts and sales volumes for the taxable consumer
goods shall be accounted for separately. If the sales amounts and sales volumes have not been accounted for separately or if the
taxable consumer goods with different tax rates are combined into a whole set of consumer goods for sales, the higher tax rate shall
apply.

Article 4

Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales. For self-produced taxable consumer goods for the
taxpayer’s own use in the continuous production of taxable consumer goods, no tax shall be assessed; tax shall be assessed when the
goods are transferred for other use.

For taxable consumer goods subcontracted for processing, the tax shall be collected and paid by the subcontractor upon delivery to
the contractor. For taxable consumer goods subcontracted for pay, the tax can be credited in accordance with the regulations.

Imported taxable consumer goods shall be subject to tax upon import declaration.

Article 5

The computation of tax payable for Consumption Tax shall follow either the rate-on-value or the amount-on-volume method. The formulas
for computing the tax payable are as follows:

The tax payable computed under the rate-on-value method = Sales Amount * Tax Rate

The tax payable computed under the amount-on-volume method = Sales Volume * Tax Amount Per Unit

For taxable consumer goods sold by taxpayers where the sales amounts are computed in foreign currencies, the taxable amounts shall
be converted into Renminbi according to the exchange rates prevailing in the foreign exchange market.

Article 6

The “sales amount” as stipulated in Article 5 of these Regulations shall be the total consideration and other charges receivable
from the buyer for the taxable consumer goods sold by the taxpayer.

Article 7

Self-produced taxable consumer goods for the taxpayer’s own use that shall be subject to tax in accordance with the stipulations of
the first paragraph in Article 4 of these Regulations shall be assessed according to the selling price of similar consumer goods
produced by the taxpayer. If the selling price of similar consumer goods is not available, the tax shall be assessed according to
the composite assessable value. The formula for computing the composite assessable value is as follows:

Composite assessable value = (Cost + Profit)/(1 – Consumption Tax Rate)

Article 8

Taxable consumer goods subcontracted for processing shall be assessed according to the selling price of similar consumer goods of
the subcontractor. If the selling price of similar consumer goods is not available, the tax shall be assessed according to the composite
assessable value. The formula for computing the composite assessable value is as follows:

Composite assessable value = (Cost of Material + Processing Fee)/(1 – Consumption Tax Rate)

Article 9

Imported taxable consumer goods, which adopt the rate-on-value method in computing the tax payable shall be assessed according to
the composite assessable value. The formula for computing the composite assessable value is as follows:

Composite assessable value = (Customs Dutiable Value + Customs Duty)/ (1 – Consumption Tax Rate)

Article 10

Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxable
value shall be determined by the competent tax authorities.

Article 11

Taxpayers exporting taxable consumer goods shall be exempt from the Consumption Tax, except as otherwise determined by the State Council.
The measures for exemption of exported taxable consumer goods shall be regulated by the State Administration for Taxation.

Article 12

Consumption Tax shall be collected by the tax authorities. Consumption Tax on the importation of taxable consumer goods shall be collected
by the customs office on behalf of the tax authorities.

Consumption Tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty.
The detailed measures shall be formulated by the Tariff Policy Committee of the State Council together with the relevant departments.

Article 13

Taxpayers selling taxable consumer goods and self-produced taxable consumer goods for their own use, except as otherwise determined
by the State, shall report and pay tax to the local competent tax authorities governing the taxpayers.

For taxable consumer goods subcontracted for processing, the Consumption Tax due shall be paid to the local competent tax authorities
where the subcontractors are located.

For imported taxable consumer goods, the tax shall be reported and paid by the importers or their agents to the customs offices where
the imports are declared.

Article 14

The Consumption Tax assessable period shall be one day, three days, five days, 10 days, 15 days or one month. The actual assessable
periods of the taxpayers shall be separately determined by the competent tax authorities according to the magnitude of the tax payable
of the taxpayers; tax that cannot be assessed in regular periods can be assessed on a transaction-by-transaction basis.

Taxpayers that adopt one month as an assessable period shall report and pay tax within 10 days following the end of the period. If
an assessable period of one day, three days, five days, 10 days or 15 days is adopted, the tax shall be prepaid within five days
following the end of the period, and a monthly return shall be filed with any balance of tax due settled within 10 days of the first
day of the following month.

Article 15

Taxpayers importing taxable consumer goods shall pay tax within seven days after the completion and issuance of the tax payment certificates
by the customs office.

Article 16

The collection and administration of Consumption Tax shall be conducted in accordance with the relevant regulations of the Law of
the People’s Republic of China on Administration of Tax Collection and the relevant provisions of these Regulations.

Article 17

The collection of Consumption Tax from foreign investment enterprises and foreign enterprises shall be conducted in accordance with
the resolutions of the Standing Committee of the National People’s Congress.

Article 18

The Ministry of Finance shall be responsible for the interpretation of these Regulations and for the formulation of the Rules for
Implementation.

Article 19

These Regulations shall enter into force as of January 1, 1994. The relevant provisions of the State Council regarding the collection
of Consumption Tax prior to the promulgation of these Regulations shall be nullified on the same date.

htm/e02811.htmAttachment

￿￿

￿￿

Attachment:

Consumption Taxable Items and Tax Rates (Tax Amounts) Table

￿￿

Taxable Items

Scope of charge

Tax Unit

Tax Rate/ Amount

I. Tobacco

￿￿

￿￿

￿￿

1.Grade A cigarettes

including imported cigarettes

￿￿

45%

2.Grade B cigarettes

￿￿

40%

3.Cigars

￿￿

40%

4.Cut tobacco

￿￿

30%

II. Alcoholic drinks and alcohol

￿￿

￿￿

￿￿

1.White spirits made from cereal

￿￿

￿￿

25%

2.White spirits made from potatoes

￿￿

￿￿

15%

3.Yellow spirits

￿￿

ton

240yuan

4.Beer

￿￿

ton

220yuan

5.Other alcoholic drinks

￿￿

￿￿

10%

6.Alcohol

￿￿

￿￿

5%

III. Cosmietics

including cosmetics sets

￿￿

30%

IV. Skin-care and hair-care products

￿￿

￿￿

17%

V. Precious jewellery and precious jade and stones

including all kinds of gold, silver, jewellery, and precious-stone ornaments

￿￿

10%

VI. Firecrackers and fireworks

 

￿￿

15%

VII. Gasoline

￿￿

Litre

 0.2 yuan

VIII. Diesel oil

￿￿

Litre

 0.1 yuan

IX. Motor vehicle types

￿￿

￿￿

10%

X. Motorcycles

￿￿

￿￿

10%

XI. Motor cars

 

￿￿

￿￿

1.Saloon car

 

￿￿

￿￿

Those with a cylinder capacity (i.e. emission capacity) of more than 2,200 ml (including 2,200 ml)

 

￿￿

8%

Those with a cylinder capacity of 1,000-2,200 ml (including 1,000 ml)

 

￿￿

5%

Those with a cylinder capacity of less than 1,000 ml

 

￿￿

3%

2.Cross-country vehicles (four-wheel drive)

 

￿￿

￿￿

Those with a cylinder capacity of 2,400 ml or more

 

￿￿

5%

Those with a cylinder capacity of less than 2,400 ml

 

￿￿

3%

2.Cross-country vehicles (four-wheel drive)

 

￿￿

￿￿

Those with a cylinder capacity of 2,400 ml or more

 

￿￿

5%

Those with a cylinder capacity of less than 2,400 ml

 

￿￿

3%

3.Minibuses and vans

 

￿￿

￿￿

Those with a cylinder capacity of 2,000 ml or more

 

￿￿

5%

Those with a cylinder capacity of less than 2,000ml

 

￿￿

3%



REGULATIONS ON THE USE OF THE PATTERN OF NATIONAL EMBLEM IN EXTERNAL ACTIVITIES

Category  NATIONAL FLAG, NATIONAL EMBLEM, CAPITAL, NATIONAL ANTHEM AND NATIONAL DAY Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1993-09-24 Effective Date  1993-09-24  


Regulations on the Use of the Pattern of National Emblem in External Activities



(Approved by the State Council on August 31, 1993 and promulgated by

the Ministry of Foreign Affairs on September 24, 1993)

    Article 1  For the purpose of correctly using the pattern of the
national emblem in external activities, these Regulations are formulated
in accordance with the National Emblem Law of the People’s Republic of China.

    Article 2  The pattern of the national emblem shall be printed on
diplomatic documents, letter paper, envelop, invitation card, card of
congratulation, gift card used by following persons in their public capacity:

    (1) President and Vice President of the People’s Republic of China;

    (2) Chairman and Vice Chairmen of the Standing Committee of the National
People’s Congress;

    (3) Premier, Vice Premiers and State Councillors of the State Council;

    (4) Chairman and Vice Chairmen of the Central Military Commission;

    (5) President of the Supreme People’s Court;

    (6) Procurator-General of the Supreme People’s Procuratorate;

    (7) Minister of Foreign Affairs;

    (8) special envoys of the State or Government; and

    (9) heads of embassies, consulates or other diplomatic missions of China
in foreign countries.

    The pattern of the national emblem may be printed on diplomatic
documents used by Vice Ministers of Foreign Affairs in their public capacity.

    Article 3  The pattern of the national emblem shall be printed on
diplomatic documents, letter paper and envelop use by the following
institutions:

    (1) the Standing Committee of the National People’s Congress;

    (2) the State Council;

    (3) the Central Military Commission;

    (4) the Supreme People’s Court;

    (5) the Supreme People’s Procuratorate;

    (6) the Ministry of Foreign Affairs; and

    (7) embassies, consulates and other diplomatic missions of China in
foreign countries.

    Article 4  The pattern of the national emblem may be inscribed on the
seals of the following institutions:

    (1) the General Office and the relevant departments of the Ministry
of Foreign Affairs;

    (2) the departments/bureaus of foreign affairs of the
ministries/commissions under the State Council;

    (3) the foreign affairs offices under the people’s governments of
provinces, autonomous regions and municipalities directly under the Central
Government;

    (4) the foreign affairs offices under the people’s governments of cities
specially designated under the state plan, special economic zones and open
coastal cities;

    (5) the consular, economic, commercial, military, cultural, scientific,
technological and educational offices of Chinese embassies in foreign
countries and its permanent missions to the United Nations; and

    (6) state authorities that issue visas or entry/exit permits.

    Article 5  Wax seals bearing the pattern of national emblem may be
applied to treaties and agreements signed in the name of the People’s
Republic of China, its Government of government departments. The pattern
of the national emblem shall be printed on the covers of the instruments of
ratification, approval, acceptance and accession and on the folders of the
above-mentioned treaties and agreements.

    Article 6  The pattern of the national emblem of the seal bearing the
pattern shall be printed on the following certificates:

    (1) passports of the People’s Republic of China and other certificates of
such a nature;

    (2) visas issued by the state visa authorities;

    (3) certificates issued by departments of the Ministry of Foreign Affairs
to personnel of foreign embassies, Delegation of the Commission of the
European Communities, Mission of the League of Arab States, offices of
organizations of the United Nations system and foreign news agencies and their
correspondents in China;

    (4) certificates for diplomatic and consular couriers of the People’s
Republic of China and the seals on diplomatic and consular pouches;

    (5) temporary certificates of nationality of shipping vessels issued
by Chinese embassies and consulates in foreign countries;

    (6) certificates issued by the foreign affairs offices under the people’s
governments of provinces, autonomous regions and municipalities directly under
the Central Government to personnel of foreign consulates in China and foreign
news agencies and their resident correspondents at the place in question.

    Article 7  The pattern of the national emblem may be used, in accordance
with the relevant regulations, on the clothing of the members of the national
sports delegations/teams attending international sports competitions.

    Article 8  The pattern of the national emblem may be used on boundary
markers erected in key locations and on main lines of communications in
border areas.

    Article 9  The Ministry of Foreign Affairs shall be responsible for the
interpretation of these Regulations.

    Article 10  These Regulations shall go into effect as of the date of
their promulgation.





PROCEDURES OF SHANGHAI MUNICIPALITY FOR THE IMPLEMENTATION OF THE THE PROTECTION OF THE RIGHTS AND INTERESTS OF RETURNED OVERSEAS CHINESE AND THEIR RELATIVES

Procedures of ShangHai Municipality for the Implementation of the Law of PRC on the Protection of the Rights and Interests of Returned
Overseas Chinese and Their RelativeS

     Beijing,November 21(chinacourt.org)   Article 1 In order to protect the legitimate rights and interests of returned overseas Chinese and relatives of overseas Chinese,
these procedures are formulated in accordance with the Law of the People’s Republic of China on the Protection of the Rights and
Interests of Returned Overseas Chinese and Their Relatives (hereinafter referred to as the Protection Law) and in the light of the
actual conditions in this Municipality.

   Article 2 Returned overseas Chinese are overseas Chinese who have returned to reside permanently in China. Overseas Chinese are Chinese citizens
who have permanent residence outside China.

Relatives of overseas Chinese include relatives of both overseas Chinese and returned overseas Chinese.

Relatives of an overseas Chinese or returned overseas Chinese as defined in these procedures include: the spouse, the parent or parents,
the son or sons, the daughter or daughters, the brother or brothers, the sister or sisters, the grandparent or grandparents, the
grandson or grandsons and the granddaughter or granddaughters of an overseas Chinese or a returned overseas Chinese or a returned
overseas Chinese who has long supported, or has long been supported by, the said overseas Chinese or returned overseas Chinese.

The status of a returned overseas Chinese is to be determined by the municipal government department in charge of affairs concerning
overseas Chinese (hereinafter referred to as the municipal overseas Chinese affairs department). The status of a relative of an overseas
Chinese is to be determined by the government department in charge of affairs concerning overseas Chinese of the district or county
(hereinafter referred to as the district or county overseas Chinese affairs department) where the said relative of an overseas Chinese
is registered as a permanent resident.

   Article 3 The municipal overseas Chinese affairs department is the department at municipality level responsible for directing, coordinating,
supervising and inspecting the work in implementation of the Protection Law and these procedures.

The district or county overseas Chinese affairs department is the department at district or county level in charge of affairs concerning
overseas Chinese.

   Article 4 Returned overseas Chinese and relatives of overseas Chinese shall enjoy the rights, and fulfill the obligations of citizens as provided
in the constitution and other laws. Returned overseas Chinese and relatives of overseas Chinese shall not be discriminated against.

All government departments and organizations concerned shall carry out to the letter the rules laid down by the State and this Municipality
on the preferential treatment of returned overseas Chinese and relatives of overseas Chinese because of their special condition.

   Article 5 Suitable arrangements shall be made in accordance with law for overseas Chinese whose applications for permanent residence in Shanghai
have been approved. The departments concerned shall also make such arrangements for those overseas Chinese with specialized knowledge
or skill who have applied for permanent residence in Shanghai that their work will be suited to their abilities.

   Article 6 The people’s government, the overseas Chinese affairs department and the civil administration department of the locality where a
returned overseas Chinese with no ability to work and no source of income has his residence shall take measures to ensure that he
will maintain a basic standard of living.

   Article 7 Returned overseas Chinese shall be adequately represented in the Municipal People’s Congress and in the people’s congress of a district
or county where the number of returned overseas Chinese inhabitants is comparatively large. The Federation of Returned Overseas Chinese
(hereinafter referred to as the returnees’ federation) at various levels in Shanghai may put up their candidates for the people’s
congress in accordance with law.

   Article 8 Government departments at all levels and the organizations concerned shall give support to societies lawfully formed by returned
overseas Chinese or relatives of overseas Chinese and to all their lawful activities.

The returnees’ federations at various levels in Shanghai shall use all their social influence to protect the legitimate rights and
interests of returned overseas Chinese and relatives of overseas Chinese, make known their reasonable demands and make suggestions
and proposals for protection of them.

The property of societies lawfully formed by returned overseas Chinese or relatives of overseas Chinese, including buildings, vehicles
and facilities, shall be protected by law and not to be encroached upon.

   Article 9 The government departments concerned shall give necessary support to enterprises engaging in the work of placement of returned overseas
Chinese and relatives of overseas Chinese. The property of such enterprises shall be protected by law and not to be encroached upon.

People’s governments at various levels in Shanghai shall support returned overseas Chinese and relatives of overseas Chinese in their
efforts to raise funds or use money remitted by overseas Chinese from abroad to set up enterprises. Their lawful business activities
and rights and interests shall be protected by law.

   Article 10 Enterprises set up in Shanghai by returned overseas Chinese, relatives of overseas Chinese or their lawfully formed societies with
money remitted by overseas Chinese from abroad shall, upon confirmation by the municipal overseas Chinese affairs department and
approval by the departments concerned, enjoy preferential treatment in accordance with the rules of the State and this Municipality.

   Article 11 People’s governments at all levels in Shanghai shall give support to returned overseas Chinese and relatives of overseas Chinese
in their public welfare undertakings. The purposes and names of such undertakings shall not be changed arbitrarily.

   Article 12 Returned overseas Chinese and relatives of overseas Chinese have the right to possess, use, make profits from and dispose of their
private houses in Shanghai in accordance with law, and their houses shall not be seized, damaged or unlawfully pulled down.

Problems with private houses of returned overseas Chinese and relatives of overseas Chinese left over from the past shall be properly
dealt with in accordance with the pertinent rules of the State and Shanghai Municipality.

   Article 13 Returned overseas Chinese or relatives of overseas Chinese whose houses are to be pulled down for purposes of municipal construction
shall be adequately compensated by the organization responsible for the construction in accordance with the rules of the State and
this Municipality, and proper arrangements shall be made by the said organization for the solution of their housing problems.

When houses of returned overseas Chinese or relatives of overseas Chinese are to be pulled down for purposes other than municipal
construction, the organization responsible for the construction shall provide housing for them in nearby places, or exchange their
houses for others of equal value, or give them adequate pecuniary compensation.

   Article 14 Anyone intending to rent a house of a returned overseas Chinese or a relative of overseas Chinese shall sign a lease with its owner
in accordance with law and restore it to the lessor at the expiration of the lease.

If the lessee fails to carry out the terms of the lease or to comply with the pertinent rules of this Municipality, the lessor may
terminate the lease and take back the house.

   Article 15 When a returned overseas Chinese or a relative of overseas Chinese with permanent residence in a county in the outskirts of Shanghai
intends to build a house there, his case shall, subject to the requirements of overall planning of the county, be handled by the
departments concerned in accordance with the rules on the construction of residential houses in the countryside or he may acquire
the right to use land for construction of residential houses in accordance with the rules on the grant of land use right.

   Article 16 Money remitted from overseas to a returned overseas Chinese or a relative of overseas Chinese is his money and shall not be misappropriated,
falsely claimed, detained or wholly or partly unlawfully taken away. Neither shall one extort such money from its owner, or borrow
it by force, or impose restrictions on the exercise of the owner’s right in the money.

Banks handling overseas remittance shall promptly forward remittance from overseas Chinese. No one shall prevent such remittance from
being used by its owner or confiscate it or unlawfully go over overseas remittance vouchers.

   Article 17 A returned overseas Chinese or a relative of overseas Chinese may place his money remitted from overseas on foreign currency deposit
in a bank, or sell it in the foreign exchange adjustment market, or sell it to a bank. The banks concerned in Shanghai shall, according
to the wishes of returned overseas Chinese or relatives of overseas Chinese, promptly handle their remittance from overseas.

   Article 18 The departments concerned shall give necessary assistance to a returned overseas Chinese or relative of overseas Chinese who is taking
steps to assert his right to inherit or obtain property outside China.

The property of a returned overseas Chinese or a relative of overseas Chinese taken back from abroad shall be protected by law and
not be encroached upon.

   Article 19 When returned overseas Chinese students, children of returned overseas Chinese, and children in China of overseas Chinese apply for
admission to various kinds of schools above the compulsory education level, the schools concerned shall give them priority for admission
in accordance with the rules of the State and Shanghai Municipality.

Returned overseas Chinese, children of returned overseas Chinese or children in China of overseas Chinese who are students of universities
or colleges in the last year of their studies may choose to work in Shanghai after their graduation if their parents or spouses live
in Shanghai.

   Article 20 A returned overseas Chinese or a relative of overseas Chinese looking for a job shall be given priority for the job if he is not
less qualified than other candidates.

   Article 21 The normal contact or intercourse of returned overseas Chinese or relatives of overseas Chinese with friends and relatives living
abroad is protected by law and shall not be unlawfully subject to restriction or interfered with.

The right of returned overseas Chinese and relatives of overseas Chinese to correspond freely with their friends and relatives abroad
and their right of privacy in correspondence are protected by law. No one shall unlawfully open, damage, discard, hide away, pilfer
or detain their mail or remove the stamps from their mail. If registered mail from or to a returned overseas Chinese or a relative
of overseas Chinese is lost or damaged, or any part enclosed in the mail is missing, the post office concerned shall take remedial
measures or compensate him for his loss.

   Article 22 When a returned overseas Chinese or a relative of overseas Chinese applies for permission to go abroad for private affairs, the department
for exit and entry control of the public security authority shall grant or refuse the application within the prescribed time limit.
If the department for exit and entry control deems it necessary to consult the opinion of an organization concerned, the organization
shall give its opinion on the case within a period of ten days.

An applicant who has not been notified within the prescribed time limit as to whether his application is granted may inquire about
his case and the organization handling the case shall give him an answer. An applicant who deems that the refusal of his application
is contrary to the pertinent rules may ask the said organization to reconsider his case, and the said organization shall promptly
reconsider the case and make a decision on it.

When a returned overseas Chinese or a relative of overseas Chinese has to go abroad because his relative in the direct line or brother
or sister abroad is critically ill or dead, or because he has to deal with his property abroad within a fixed period of time, or
because of other matters of great urgency, the department for exit and entry control of the public security authority shall, on production
of authentic documentary proof by him, deal with his case prior to others.

   Article 23 When an employed returned overseas Chinese or a relative of overseas Chinese goes abroad to visit his parent or spouse, or goes abroad
to visit his brother or sister if both his parents are dead, his leave of absence for making the visit, his salary or wages and his
traveling expenses shall be dealt with in accordance with the pertinent rules of the State and Shanghai Municipality. The organization
in which he is employed shall not infringe upon their legitimate rights and interests.

   Article 24 When a returned overseas Chinese or a relative of overseas Chinese applies for permission to go abroad for the purpose of residing
there permanently and has obtained the entry visa of the country or region in which he is to have his permanent residence, the organization
in which he is employed shall promptly make the necessary arrangements for him to leave his employment and give him an allowance
in accordance with law. The said allowance may be used to purchase foreign currency at the current rate of the foreign exchange adjustment
market to be taken away along with him from this country.

   Article 25 When a returned overseas Chinese or a relative of overseas Chinese goes abroad with his family but needs to retain the house he has
rented from the State, his case shall be dealt with in accordance with the Regulations of Shanghai Municipality on the Administration
of State-owned Houses in Cities and Towns.

When a returned overseas Chinese or a relative of overseas Chinese goes abroad to study or goes abroad with his family to visit relatives
and applies for permission to retain the house he has rented from the State, he shall, in normal conditions, be allowed to retain
the house for a period of three years, at the expiration of which he may continue to retain the house by producing papers certifying
that he needs more time for his visit or for his studies if the lessor agrees to extend the period.

   Article 26 When a returned overseas Chinese or a relative of overseas Chinese is given permission to go abroad to visit relatives or when he
returns from such a visit, the public security authority shall, according to law, make it possible for him to register the change
of his residence in time.

   Article 27 When a returned overseas Chinese or a relative of overseas Chinese who went abroad for the purpose of residing there permanently
but has returned to Shanghai within one year of his departure petitions to be allowed to reside in Shanghai permanently again, the
public security authority shall allow him to register again as a permanent resident of Shanghai. If he asks to be given a job, the
organization in which he was formerly employed shall be responsible for his placement. If the said organization has difficulty in
giving him a suitable job, the personnel and labour departments shall recommend him prior to other candidates with the same qualifications
to an organization which needs employees with such qualifications.

   Article 28 When a returned overseas Chinese or a relative of overseas Chinese applies for permission to go abroad to study at his own expense,
the departments concerned shall examine and decide on his case prior to others and ensure that he receive the preferential treatment
accorded by the State and Shanghai Municipality if he meets the requirements of the State.

   Article 29 When a returned overseas Chinese or a relative of overseas Chinese applies for permission to go abroad for his private affair, the
organization to which he belongs shall not, before he gets the entry visa of the country or region to which he intends to go, force
him to resign, suspend him from his duties, stop payment of his salary or wages or order him to quit school.

   Article 30 When a returned overseas Chinese or a relative of overseas Chinese is to go abroad to visit relatives, to reside there permanently
or to study at his own expense, he shall be allowed to buy a prescribed amount of foreign currency in a designated bank in Shanghai
at the current exchange rate of the foreign exchange adjustment market.

   Article 31 A returned overseas Chinese or a relative of overseas Chinese who has retired on a merit pension or an ordinary pension because of
old age or has retired because of illness shall, if he has gone abroad, continue to receive his pension according to law. If he has
obtained permission from the country or region he is living to reside there permanently, he may purchase foreign exchange at the
current rate of the foreign exchange adjustment market with his pension and remit it abroad; but if he has resided abroad for more
than a year, he must annually give documentary proof that he is alive.

   Article 32 A returned overseas Chinese or a relative of overseas Chinese who maintains that a government department, an organization or an individual
has violated the Protection Law or the rules for its implementation and has infringed upon his rights and interests may petition
the overseas Chinese affairs department or any other department concerned to deal with his case in accordance with law, and the department
that has taken charge of the case shall, within a month of receipt of his petition, decide on his case and notify him of its decision.
But the returned overseas Chinese or the relative of overseas Chinese may instead take legal proceedings in the people’s court.

   Article 33 If a government worker of an administrative department infringes upon the rights and interests of a returned overseas Chinese or
a relative of overseas Chinese, the department he belongs to or the authority at a higher level shall order him to correct his mistake
or take disciplinary measures against him. If his act is sufficient to constitute a crime, he shall be held criminally responsible.

   Article 34 These procedures shall be applicable to cases involving relatives of Hongkong and Macao compatriots and relatives residing in Shanghai
and having Chinese citizenship of foreigners of Chinese origin.

   Article 35 Matters concerning the application of these procedures shall be explained by the municipal overseas Chinese affairs department.

   Article 36 These procedures shall go into effect on March 1, 1993.

    

MOFTEC P.R.C.

EDITOR:Victor





PROVISIONS CONCERNING THE LIMITATION OF LIABILITY FOR MARITIME CLAIMS FOR SHIPS WITH A GROSS TONNAGE NOT EXCEEDING 300 TONS AND THOSE ENGAGING IN COASTAL TRANSPORT SERVICES AS WELL AS THOSE FOR OTHER COASTAL OPERATIONS

Category  COMMUNICATIONS AND TRANSPORT Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1993-11-15 Effective Date  1993-11-15  


Provisions Concerning the Limitation of Liability for Maritime Claims for Ships With a Gross Tonnage Not Exceeding 300 Tons and Those
Engaging in Coastal Transport Services As Well As Those for Other Coastal Operations



(Approved by the State Council on November 7, 1993 and promulgated by

Decree No.5 of Ministry of Communications on November 15, 1993)

    Article 1  These  Provisions are enacted in accordance with Article 210 of
“Maritime Code of the People’s Republic of China”.

    Article 2  These Provisions shall apply to the ships with a gross tonnage
exceeding 20 tons and not exceeding 300 tons, and those with a gross tonnage
exceeding 300 tons engaging in transport services between the ports of the
People’s Republic of China as well as those for other coastal operations.

    Article 3  The limitation of liability for maritime claims for ships with a
gross tonnage not exceeding 300 tons, except as otherwise provided for in
Article 4 of these Provisions, shall be calculated as follows:

    (1) In respect of claims for loss of life or physical injury:

    a. 54000 Units of Account for a ship with a gross tonnage in excess of 20
tons and less than 21 tons;

    b. For a ship with a gross tonnage in excess of 21 tons, 1000 Units of
Account shall be added for each ton in excess of 21 tons.

    (2) In respect of claims other than that for loss of life or physical
injury:

    a. 27500 Units of Account for a ship with a gross tonnage in excess of 20
tons and less than 21 tons;

    b. For a ship with a gross tonnage in excess of 21 tons, 500 Units of
Account shall be added for each ton in excess of 21 tons.

    Article 4  The limitation of liability for maritime claims for ships with
a gross tonnage not exceeding 300 tons engaging in carriage of goods between
the ports of the People’s Republic of China as well as those for other coastal
operations shall be calculated on the basis of 50% of the limitation of
liability provided for in Article 3 of these Provisions, and that for ships
with a gross tonnage exceeding 300 tons shall be calculated on the basis of
50% of the limitation of liability provided for in sub-paragraph (1) of Article
210 of “Maritime Code of the People’s Republic of China”.

    Article 5  Regarding the limitation of liability for maritime claims, the
provisions of Article 210 of “Maritime Code of the People’s Republic of China”
or Article 3 of these Provisions which apply to one of the ships in an
accident, shall also apply to the other ships in the same accident.

    Article 6  Ministry of Communications of the People’s Republic of China
shall be responsible for the interpretation of these Provisions.

    Article 7  These Provisions shall come into force as of January 1, 1994.





INTERIM MEASURES FOR IMPORT ADMINISTRATION OF MACHINERY AND ELECTRONICS PRODUCTS

Category  FOREIGN TRADE Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1993-10-07 Effective Date  1994-01-01  


Interim Measures for Import Administration of Machinery and Electronics Products

Chapter I  General Provisions
Chapter II  Quota Administration
Chapter III  Non-Quota Administration
Chapter IV  Supervision and Safeguard
Chapter V  Legal Responsibility
Chapter VI  Supplementary Provisions
Appendix: List of Products Subject to Quotas

(Approved by the State Council on September 22, 1993 and promulgated in

Order No.1 by the State Economic and Trade Commission and Ministry of Foreign
Trade and Economic Cooperation on October 7, 1993)
Chapter I  General Provisions

    Article 1  These Measures are formulated with a view to meeting the needs
of development of the socialist market economy, implementing the industrial
policy of the State, introducing actively the advanced technical equipment
from abroad and adjusting rationally the import structure.

    Article 2  For the purpose of these Interim Measures, the machinery and
electronics products refer to machinery equipment, electronics products and
their parts and components.

    Article 3  All enterprises, institutions, organs and organizations
(hereinafter referred to as unit), when importing machinery and electronics
products, shall abide by these Measures.

    Article 4  The State encourages the import of advanced technical
equipment, high-tech products and discourages the import of general processing
equipment and high-grade consumer goods, and the State prohibits the import of
the machinery and electronics products which will jeopardize the state
security and physical and mental health of the citizens.

    Article 5  Importation of machinery and electronics products must accord
with the technical standards for safety and environment protection
acknowledged internationally or bilaterally (between China and the country of
origin), and certificate of product safety and environment protection shall be
provided by the internationally or bilaterally-designated institutions.

    Article 6  The State shall provide macro guidance on the general scale of
annual imports of machinery and electronics products, on the basis of the need
of the development of national economy, and capability of payment in foreign
exchange, in accordance with the principle of basic balance on import and
export.

    Article 7  The State Office for Import and Export of Machinery and
Electronics Products (hereinafter referred to as SOIEMEP), under the State
Economic and Trade Commission, is established to take the responsibility for
coordination, administration, inspection and supervision of national import of
machinery and electronics products.

    Under the guidance of SOIEMEP, the People’s Governments of provinces,
autonomous regions, municipalities directly under the Central Government,
cities on the separate planning list, coastal open cities, special economic
zones and administrative authorities designated by the relevant departments of
the State Council, take the responsibility for the import administration of
machinery and electronics products in their own areas and departments.

    Article 8  The State implements its import administration of machinery and
electronics products through the system of quotas and non-quotas.
Chapter II  Quota Administration

    Article 9  In accordance with the state industrial policy and the
sectional development programme and taking into account the international
practice, the state shall exercise administration through quotas for the
machinery and electronics products contained in the list of quota-
administrated machinery and electronics products, which, in proper amount of
importation, will help adjust the supply situation in the market and which,
in excessive importation will cause substantial damage to relevant domestic
industry, or which have direct adverse impact on the structure of imports and
the adjustment of structure of industries and which will endanger the
situation of balance of payments of the state foreign exchange.

    Article 10  There are 18 kinds of machinery and electronics products
subject to import quotas (See the Appendix). In order to meet the requirement
of state industrial development and import policy, the State Economic and
Trade Commission, with other departments concerned, shall submit to the State
Council suggestions on the adjustment of the items of imported
quota-administrated machinery and electronics products. The suggestions shall
be made public for implementation with approval of the State Council.

    Article 11  The annual quotas for the machinery and electronics goods
subject to import quotas shall be finalized with approval of the State Council
and SOIEMEP is responsible for allocation of the quotas. The detailed rules
shall be formulated by SOIEMEP separately.

    Article 12  The entity importing the machinery and electronics product
subject to import quotas is required to fill in the application form for
importing machinery and electronics products and produce relevant documents
and explanation to the administrative authorities for imports of machinery and
electronics products of its own locality or its own departments. The
authorities shall forward them to SOIEMEP for ratification and the issuance of
quota certificate.

    Article 13  The import entity can apply for the import licence from
MOFTEC, with the quota certificate issued by SOIEMEP. The customs shall
examine and release the products on the presentation of the import licence.

    Article 14  When importing parts and components of the machinery and
electronics products subject to quotas, if the total value of each set reaches
60% or above of the value of the complete set of the same model, they shall be
regarded as complete sets and treated in accordance with the regulations of
the import quota administration of machinery and electronics products.
Chapter III  Non-Quota Administration

    Article 15  Other machinery and electronics products which are not subject
to import quotas, are under the non-quota administration. For the products
which have been developed domestically or those which are still at the initial
stage of production with the introduced technology and acceleration of
development is needed, they are listed in the specific product schedule for
open tender. SOIEMEP shall issue certificate of import in accordance with the
outcome of the bidding, and the customs shall release the products on the
presentation of the certificate. Other machinery and electronics products
subject to non-quota administration shall fall into the category of automatic
registration.

    Article 16  The schedule of the specific products and the detailed rules
for administration of the products contained in the schedule shall be
established by the State Economic and Trade Commission, together with MOFTEC
and other departments concerned and submitted to the State Council and shall
be published for implementation after approval by the State Council.

    Article 17  The administrative authorities of the regions and departments
for the import of machinery and electronics products are authorized to
exercise administration on registration of machinery and electronics products
subject to non-quota administration. The import entity shall obtain the
application form in the import administration of machinery and electronics
products of its region or its own departments and fill in the forms with the
items, quantity, amount of value and country, etc. The above-mentioned
administrations can reject the registration under one of the following
circumstances: 1. the import of the products is prohibited by the State;
2. the import of the products does not accord with the bilateral or
multilateral trade agreements; 3. the import of the products jeopardizes the
national security and physical and mental health of the citizens. If within
10 days, the above-mentioned administrative authorities for import of
machinery and electronics products do not reject, it shall be regarded as
registered automatically.

    Article 18  With regard to the machinery and electronics products under
non-quota administration subject to automatic registration, the customs shall
release the products on the presentation of document of registration.
Chapter IV  Supervision and Safeguard

    Article 19  Import certificate (including quota certificate, Ibid.) is
valid for one year. For Import products which are not delivered for justified
reasons in the period of validity, the importer may apply to the original
certificate-issuing department for extension of validity period.

    Article 20  For machinery and electronics products required of import
certificate according to the provisions of these Measures, contracts shall
only be signed after the obtaining of the import certificate.

    Article 21  Import Administrations in various regions, and departments
shall report import statistics data of its region or department in compliance
with the State Statistical system and report timely to the competent
department of the state on the situation of the import regulation of its
region and department.

    Article 22  When there is a sharp increase of the import of a particular
kind of machinery and electronics products which results in substantial damage
or threat of substantial damage to domestic industry of like kind or the
interests of domestic producers of like products, SOIEMEP and other
departments concerned shall adopt necessary measures to eliminate or alleviate
the damage or threat according to relevant laws and regulations and judicial
procedures.
Chapter V  Legal Responsibility

    Article 23  Import unit falling into one of the following situations shall
be regarded as violating these Measures:

    1. signing contracts with overseas parties and arrival of goods (AOG)
without obtaining import certificate according to the provisions of these
Measures;

    2. unauthorized alteration and forgery of the import certification;

    3. deliberate evasion of supervision by dividing the imported machinery
and electronics products into parts and parcel, subsigning the contracts or
arranging subshipment and dispersed import;

    4. unauthorized transfer and selling of import certificate;

    5. violation of the Interim Regulations of the People’s Republic of China
on the Licencing System for Import Commodities;

    6. failure to make declaration and obtain registration in accordance with
the regulation.

    Article 24  Violation of the provisions of these Measures shall be dealt
with by the Customs Administration according to the Customs Law of the
People’s Republic of China and the Detailed Provisions for Implementation of
the Customs Administrative Penalty.

    Cases of serious violation of the law shall be referred to judicial
authorities for criminal responsibility.

    Article 25  Persons in charge of import regulation, if found guilty of
neglecting duty, malpractice for personal gains and abusing power, shall be
given administrative punishment by the supervision department according to the
seriousness of the wrong doing. Persons in violation of the law shall be sued
for criminal responsibility.
Chapter VI  Supplementary Provisions

    Article 26  Machinery and electronics products used as form of investment
by foreign invested enterprises and imported for their own use shall be
handled by the current state laws and regulations on foreign investment.

    Parts and components of machinery and electronics products that are to be
imported by the foreign invested enterprises for the production of products
sold domestically shall be handled according to these Measures.

    Article 27  For materials imported from abroad and imported materials for
processing directly used for production of machinery and electronics products
and parts and components for the purpose of reexport or export, the customs
administration shall supervise over them.

    Machinery and electronics equipment for production under projects using
materials imported from abroad and imported materials for processing shall be
handled according to these Measures.

    Article 28  Machinery and electronics products to be imported for lease
and compensation trade shall be processed in accordance with the provisions of
these Measures.

    Article 29  Machinery and electronics products to be imported as donations
by overseas Chinese, compatriots from Hongkong, Macao and Taiwan shall be
handled according to the Provisions Concerning the Administration of Imported
Goods and Materials Donated by Overseas Chinese, Compatriots from Hongkong,
Macao and Taiwan and other relevant regulations.

    Article 30  Import of in-quota machinery and electronics products using
grants by foreign governments and international organizations shall be dealt
with in accordance with Article 12 of these Measures.

    Article 31  Machinery and electronics products presented as gifts in
economic and trade relations, sent back by the Chinese institutions abroad and
from construction sites abroad shall be regarded as usual import, therefore
subject to the provisions of these Measures.

    Article 32  The State Economic and Trade Commission (the SOIEMEP) shall
be responsible for the interpretation and implementation of these Measures.

    Article 33  Existing regulations not in consistence with the provisions of
these Measures are hereby superseded. These Measures shall enter into force
on January 1, 1994.

Appendix: List of Products Subject to Quotas


1. Automobiles
Include chassis, motors, drives and bodies (or driver’s cabs).
2. Motorcycles and their motors and frames
3. Color televisions and picture tubes
4. Computers and their accessories
Include programmable computers, central processing units, soft
and hard disk drives (or drive mechanisms), printers, monitors or
terminals and tape machines.
5. Audio recorders and their components
Include radio recorders, recording and playback machines, component
stereo systems and car radio players.
6. Refrigerators and their compressors
7. Washing machines
8. Video equipment
Include video recording and playback devices, hand-held video
cameras and their components, magnetic heads and magnetic drums.
9. Photographic cameras and camera bodies
10. Wristwatches
Include quartz watches and mechanical watches.
11. Air conditioners and their compressors
Includes indoor air conditioners (such as window-mounted, free-
standing, wall-mounted, and suspended), automotive air
conditioners and aviation air conditioners.
12. Photocopiers
13. Audio or video tape dubbing equipment
14. Automotive hoisting machinery and their chassis
15. Imaging devices
Includes X-ray imaging devices (CT) and magnetic resonance
imaging devices (MRI).
16. Electron microscopes
17. Open-end spinning frames
18. Electron color scanners







CIRCULAR OF THE MINISTRY OF FINANCE ON PRINTING AND ISSUING THE RULES FOR THE IMPLEMENTATION OF THE INTERIM REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON RESOURCE TAX

The Ministry of Finance

Circular of the Ministry of Finance on Printing and Issuing the Rules for the Implementation of the Interim Regulations of the People’s
Republic of China on Resource Tax

CaiFaZi [1993] No.43

December 30,1993

Various departments of the State Council and institutions directly under the State Council, the people’s governments of various provinces,
autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan,
and the financial departments (bureaus) and tax bureaus of various provinces, autonomous regions, municipalitie directly under the
Central Government and municipalities separately listed on the State plan:

The Rules for the Implementation of the Interim Regulations of the People’s Republic of China on Resource Tax are hereby issued to
you, and you are expected to carry them out conscientiously. Attachment:Rules for the Implementation of the Interim Regulations of the People’s Republic of China on Resource Tax

Article 1

These Rules are hereby formulated in accordance with the stipulations of Article 15 of the Interim Regulations of the People’s Republic
of China on Resource Tax (hereinafter referred to as Regulations)

Article 2

The levying scope of the tax items listed in the Table on the Range of the Tax Items and Tax Amount on Resource Tax attached to these
Regulations is specified as follows:

(1)

Crude oil refers to the natural crude oil extracted, excluding artificial petroleum.

(2)

Natural gas refers to the natural gas specially extracted or extracted simultaneously with crude oil, it does not include the natural
gas produced by coal mines.

(3)

Coal refers to raw coal, excluding washed coal, dressed coal and other coal products.

(4)

Other non-metal raw ores refer to non-metal raw ores outside the above-mentioned products and mineral salt.

(5)

Solid salt refers to crude sea salt, crude lake salt and pit salt.

Liquid salt refers to brine.

Article 3

The units mentioned in Article 1 of the Regulations refer to state-owned enterprises, collective enterprises, private enterprises,
shareholding enterprises, other enterprises and administrative units, institutions, military units, social organizations and other
units.

The Individuals mentioned in Article 1 of the Regulations refer to individual managers and other individuals.

Article 4

The concrete applicable tax amounts of resource tax on taxable products shall be implemented in accordance with the Detailed Table
on the Tax Items and Tax Amounts of Resource Tax attached to the Rules.

With regard to other non-metal raw ores and other non-ferrous raw ores not named here, the people’s governments of various provinces,
autonomous regions and municipalities directly under the Central Government shall decide collection or postpone collection of resource
tax and report to the Ministry of Finance and the State Administration of Taxation for the record.

The grading of minerals shall be implemented in accordance with the Table on the Grading of Mine Resources of Several Major Varieties
attached to these Rules.

With regard to taxable products, the applicable tax amount of the tax payer whose name is not listed in the Table on the Grading of
Mine Resources of Several Main Varieties, the people’s governments of various provinces, autonomous regions and municipalities shall
appraise and fix the tax amount within the floating range of 30 percent in light of the resources conditions of the tax payer and
make reference to tax amount standards of neighboring mines set down in the Detailed Table on the Tax Items and Tax Amounts of Resource
Tax and the Table on the Grading of Mine Resources of Several Main Varieties, and report to the Ministry of Finance and the State
Administration of Taxation of the record.

Article 5

Where the tax payer fails to provide the accurate sales volume of taxable products or transfers the use amounts, the output of the
taxable products or the conversion amount determined by the competent tax authorities shall be taken as the duty assessment amount.

Where the thickened oil, highly enriched oil and dilute oil in the crude oil not clearly classified or not easy to divide, tax shall
be levied all in accordance with the amount of crude oil.

Article 6

The time for the obligation of paying resource tax mentioned in Article 9 of these Regulations is specified as follows:

(1)

The time of rateability for the taxable products sold by the tax payer is:

1.

Where the tax payer adopts installment collection settlement methods, the time for his rateability is the very day of the collection
date stipulated in the sale contract;

2.

Where the tax payer adopts the advance on sale settlement method, the time for his rateability is the very day on which the taxable
products are dispatched;

3.

Where the tax payer adopts other settlement methods, the time for his rateability is the very day when sales payment is received or
sales payment proofs are obtained.

(2)

The time of rateability for withholding tax by the withholding agent is the very day of payment for goods.

(3)

The time of withholding by withholding agent is the same day of sale settlement.

Article 7

The withholding agent mentioned in Article 11 of these Regulations refers to independent mines, joint enterprises and other units
purchasing tax unpaid minerals.

Article 8

The tax-unpaid mineral purchasing units are specified in Article 11 of these Regulations as resource tax withholding agents in order
to strengthen the collection and management of resource tax. This mainly adapts to the situation of small sum of funds, scattered
and irregular mining and liable to tax evasion. This is suitable for tax-unpaid minerals which tax authorities deem it not easy to
control and manage and should be withheld when being purchased by the withholding agent.

Article 9

The resource tax withheld by the withholding agent shall be paid to the competent tax authorities of the locality where purchase takes
place.

Article 10

In line with the stipulations of Article 12 of these Regulations, the resource tax payable by the tax payer shall be paid to the
competent tax authorities in the locality where the taxable product is mined or produced. In concrete application, with regard to
the work unit with taxable products mined in another province, if its affiliated production unit and the accounting unit are not
in the same province, autonomous region or municipality directly under the Central Government, tax shall be paid in the locality
where the minerals are mined, the payable fund shall be calculated and cleared by the unit which engages in independent accounting
and assumes sole responsibility for profits and losses in accordance with the actual sales volume (or private use volume) in the
mining area as well as the applicable unit tax value.

Article 11

The concrete applicable unit tax value of the tax payer shall be appropriately readjusted regularly by the Ministry of Finance in
accordance with the change in factors such as his resource and mining conditions.

Article 12

The right to interpret the Rules, resides in the Ministry of Finance or in the State Administration of Taxation.

Article 13

These Rules shall enter into force as of the day of the implementation of these Regulations. The Rules for the Implementation of the
Regulations (Draft) of the People’s Republic of China on Salt Tax promulgated by the Ministry of Finance on September 28, 1984 shall
be repealed simultaneously.

Attachment:

I:Detailed Table on the Tax Items and Tax Amounts of Resource Tax (omitted)

II:Table on the Grading of Mine Resources of Several Major Varieties (omitted)



 
The Ministry of Finance
1993-12-30

 






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CONSTITUTION ACT, 1982 – page 22

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

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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