| 
 The State Council  
Decree of the State Council  
No.136  
Interim Regulations of the People’s Republic of China on Business Tax adopted by the 12th Executive Meeting of the State Council on 
November 26, 1993are 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 Business Tax  
Article 1   
All units and individuals engaged in the provision of services as prescribed in these Regulations (hereinafter referred to as “taxable 
services”), the transfer of intangible assets or the sale of immovable properties within the territory of the People’s Republic of 
China shall be taxpayers of Business Tax (hereinafter referred as “taxpayers”), and shall pay the Business Tax in accordance with 
these Regulations. 
Article 2   
The taxable items and tax rates of Business Tax shall be determined in accordance with the Table of Taxable Items and Tax Rates of 
Business Tax attached to these Regulations. 
Any adjustments to the taxable items and tax rates shall be determined by the State Council. 
The specific tax rates applicable to taxpayers engaged in entertainment businesses shall be determined by the people’s governments 
of the provinces, autonomous regions and municipalities directly under the Central Government within the range prescribed by these 
Regulations. 
Article 3   
For taxpayers engaged in taxable activities under different tax items, the turnover, transfer and sales amounts (hereinafter referred 
to as “turnover”) under different taxable items shall be accounted for separately. If the turnover has not been accounted for separately, 
the higher tax rate shall apply. 
Article 4   
For taxpayers providing taxable services, transferring intangible assets or selling immovable properties, the tax payable shall be 
computed according to the turnover and the prescribed tax rates. The formula for computing the tax payable is as follows: 
tax payable = turnover * rates 
The tax payable shall be computed in Renminbi. The turnover of the taxpayer settled in foreign currencies shall be converted into 
Renminbi according to the exchange rate prevailing in the foreign exchange market. 
Article 5   
The turnover of the taxpayers shall be the total consideration and all other charges receivable from the buyers for the provision 
of taxable services, transfer of intangible assets or sales of immovable properties by the taxpayers, except for the following situations: 
 (1) 
For transportation enterprises which carry passengers or cargoes from the territory of the People’s Republic of China to overseas 
locations and trans-ship passengers or cargoes to other transportation enterprises overseas, the turnover shall be the balance of 
transport charges for the whole journey less the transport charges paid to the sub-contracted transportation enterprises. 
 (2) 
For travel enterprises which organize tourist groups to travel outside the territory of the People’s Republic of China and sub-contract 
to other travel enterprises overseas, the turnover shall be the balance of the tourist charges for the whole journey less the payments 
made to those sub-contracted travel enterprises. 
 (3) 
For the main contractors in the construction business who sub-contract work to others, the turnover shall be the balance of the total 
contract sum less the payments made to the sub-contractors. 
 (4) 
For re-lending businesses, the turnover shall be the balance of interest on lending less the interest on borrowing. 
 (5) 
For businesses buying and selling foreign currencies, marketable securities and futures, the turnover shall be the balance of the 
selling prices less the buying prices. 
 (6) 
Other situations as regulated by the Ministry of Finance. 
Article 6   
The following items shall be exempt from Business Tax: 
 (1) 
Nursing services provided by nurseries, kindergartens, and homes for the aged, welfare institutions for the handicapped, matchmaking 
and funeral services. 
 (2) 
Services provided on an individual basis by the disabled. 
 (3) 
Medical services provided by hospitals, clinics and other medical institutions. 
 (4) 
Educational services provided by schools and other educational institutions; and services provided by students participating in work-study 
programmes. 
 (5) 
Agricultural mechanical ploughing, irrigation and drainage, prevention and treatment of plant diseases and insect pests, plant protection, 
insurance for farming and husbandry, and related technical training services; breeding and the prevention and treatment of diseases 
of poultry, livestock and aquatic animals. 
 (6) 
Admission fees for cultural activities conducted by memorial halls, museums, cultural centres, art galleries, exhibition halls, academies 
of painting and calligraphy, libraries and cultural protective units; admission fees for cultural and religious activities conducted 
at places of religious worship. 
Except as stipulated in the above paragraphs, the Business Tax exemption and reduction items shall be regulated by the State Council. 
Local governments or departments shall not regulate any tax exemption or reduction items. 
Article 7   
For taxpayers engaged in tax-exempt or tax-reduced items, the turnover shall be accounted for separately; if the turnover has not 
been separately accounted for, no exemption of reduction is allowed. 
Article 8   
For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business 
Tax should be exempt. 
Article 9   
The time at which a liability to Business Tax arises shall be the date on which the business proceeds are received or documented evidence 
of the right to collect business proceeds is obtained by the taxpayer. 
Article 10   
Business Tax shall be collected by the tax authorities. 
Article 11   
Business Tax withholding agents are as follows: 
 (1) 
For financial institutions entrusted to grant loans, the entrusted financial institutions shall be the withholding agents. 
 (2) 
For sub-contractors of construction and installation businesses, the main contractors shall be the withholding agents. 
 (3) 
Other withholding agents as stipulated by the Ministry of Finance. 
Article 12   
The place for the payment of Business Tax is as follows: 
 (1) 
Taxpayers providing taxable services shall report and pay the tax to the local competent tax authorities where the taxable services 
take place. Taxpayers engaged in the transportation business shall report and pay tax to the local competent tax authorities where 
the business establishment is located. 
 (2) 
Taxpayers transferring land use rights shall report and pay tax to the local competent tax authorities where the land is located. 
Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment 
is located. 
 (3) 
Taxpayers selling immovable properties shall report and pay tax to the local competent tax authorities where the immovable properties 
are located. 
Article 13   
The Business Tax assessable period shall be five days, ten days, fifteen days or one month. The actual assessable period of taxpayers 
shall be 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 may be assessed on a transaction-by-transaction basis. 
Taxpayers that adopt one month as an assessable period shall report and pay tax within ten days following the end of the period. If 
an assessable period of five days, ten days or fifteen days is adopted, the tax shall be prepaid within five days following the end 
of the period and a monthly tax return shall be filed with any balance of tax due settled within ten days from the first day of the 
following month. 
The tax payment deadlines for withholding agents shall be determined with reference to the stipulations of the above two paragraphs. 
Article 14   
The collection and administration of Business Tax shall be conducted in accordance with the relevant provisions of the Law of the 
People’s Republic of China on Administration of Tax Collection and the relevant provisions of these Regulations. 
Article 15   
The collection of Business Tax from enterprises with foreign investment and foreign enterprises shall be conducted in accordance with 
the resolutions of the Standing Committee of the National People’s Congress. 
Article 16   
The Ministry of Finance shall be responsible for the interpretation of these Regulations and for the formulation of the rules for 
the implementation of these Regulations. 
Article 17   
These Regulations shall enter into force on January 1, 1994. The Regulations of the People’s Republic of China on Business Tax (Draft) 
promulgated by the State Council on September 18, 1984 shall be repealed simultaneously. 
Attachment: 
Business Tax Taxable Items and Tax Rates Table 
 htm/e02806.htm Ӫҵ˰˰Ŀ˰post_title>
   
  
| 
 Taxable items 
 | 
 Scope of charge 
 | 
 tax rate 
 | 
 
| 
 1.        Communications and   transportation      | 
 Transportation           by land, water air and pipeline, loading and unloading delivery  | 
 3% 
 | 
 
| 
 2. Construction 
 | 
  Construction, installation, repair, decoration and other engineering           work  | 
 3% 
 | 
 
| 
 3. Finance and insurance 
 | 
 | 
 5% 
 | 
 
| 
 4.Posts        and telecommuni cations     | 
 | 
 3% 
 | 
 
| 
 5. Culture and Sports 
 | 
 | 
 3% 
 | 
 
| 
 6. Entertainment 
 | 
 Singing        bars, dance halls, karaoke lounges,        commercial musical halls, musical tea houses,        billiards, golf,bowling 
and amusement        facilities  | 
 5%-20% 
 | 
 
| 
 7. Servicing 
 | 
 Agency,        hotel, catering, tourism,warehousing, leasing, advertising and other services  | 
 5% 
 | 
 
| 
 8.        Transfer of intangible assets  | 
 Transfer        of land-use rights, patent rights, unpatched technologies,trade marks,        copyrights and goodwill  | 
 5% 
 | 
 
| 
 9.        Sale of immovable properties    | 
 Sale           of buildings and  otherattachments to land  | 
 5% 
 | 
 
 
      
     
  
 
	            
            
        
        
        
            
                                
	                                                                                                                 
                
	            
		            
   
| Category | 
 FOREIGN TRADE | 
Organ of Promulgation | 
 The State Council | 
Status of Effect | 
 In Force | 
 
| Date of Promulgation | 
 1993-09-23 | 
Effective Date | 
 1993-09-23 | 
 | 
  | 
 
 
   
 
  
| 
  Circular of the State Council Concerning Rectifying the Order of Frontier Local Trade Management and Checking the Flow of Fake and 
Low-quality Commodities Across the Border   | 
 
 
   
 
                  (Promulgated by the State Council on September 23, 1993) 
 
  
    In recent years, the frontier trade and local trade in commodity exchange  (hereinafter referred to as frontier and local trade) between China and its  neighbouring countries has developed rapidly and played an active role in  speeding up the economic development of the frontier regions, improving the  economic and trade flow and enhancing the friendship. At the same time, fake  and low-quality commodities continuously flow into the markets of the Independent Countries Community and other neighbouring countries through  frontier and local trade, “tourist trade” and other channels, which has  infringed upon the interests of local consumers, severely damaged the  reputation of our foreign trade and made a very bad impression abroad. In  order to check the flow of the fake and low-quality commodities across the  border, safeguard the reputation of our foreign trade and improve the healthy  development of frontier and local trade, the following circular is hereby  issued concerning this issue. 
    1. To rectify the management order of frontier and local trade and check  the flow of the fake and low-quality commodities across the border is not only  an important issue in relation to the future and vitality of the development  of frontier and local trade, but also a political issue affecting the  reputation of our State and nation. The people’s governments at all levels and  the departments concerned should fully understand the issue, adopt practical  and effective measures and pay close attention to this work. 
    2. Companies of foreign economic relations and trade attached to the  departments of the Central Government and provinces, autonomous regions and  municipalities directly under the Central Government and the enterprises with  the authority of import and export management should be encouraged and  supported to play a leading role in adopting active measures, to expand the  economic and trading relations with the Independent Countries Community and  other neighbouring countries, and try to export the State’s high quality  commodities. Companies of foreign economic relations and trade and other  enterprises with the approved authority of management of exchange of  commodities should manage according to the law, abide by the State policy and  regulations, implement conscientiously the strategy of “winning over the  consumers by offering them quality goods”, and decline to purchase or act as  an agent to sell the fake and low-quality commodities.  
    As for the export commodities required for sanitary registration (such as  beverages, wine, canned foods, small foodstuffs, meat, etc.), companies of  foreign economic relations and trade and other enterprises with the authority  of exchange commodities management should purchase them from those factories  with the certificate of sanitary registration.    
    3. The frontier provinces and autonomous regions should check conscientiously  the various enterprises which are linked with the enterprises with the  authority of management of frontier and local trade and carrying out  activities of foreign relations and trade (i.e. “linking company”). The result  of the check-up should be reported to the Ministry of Foreign Economic  Relations and Trade before the end of October this year. 
    4. The quality control procedures of manufacturing enterprises should be  improved in order to halt the manufacture of fake and low-quality products.  The enterprises and individuals who produce or purchase for export (or sell to  aliens) fake and low-quality commodities should be penalized according to the  regulations promulgated by the State Council and the departments concerned.  Those who have violated the Criminal Law should, according to “The Decision  Regarding the Punishment of Criminals Producing and Selling Fake and  Low-Quality Commodities” approved by the Standing Committee of the National  People’s Congress, be handed over to the judicial organs and investigated for  their responsibility in the crime according to law.  
    Rewards shall be given according to the merits to those who have reported  the crime of producing or selling fake and low-quality commodities, while  their legal rights and interests shall be protected. 
    5. Public security and procuratorial organs should place a case on file  for investigation of the illegal and criminal act of collusion with each other  and transportation of fake and low-quality commodities across the border by  various means, strike relentless blows at people violating the law or  criminals sabotaging the management order of the frontier and local trade.  Public security organ should coordinate with the administrative organs of  industry and commerce and the institutions of technological supervision and  administration to resolutely check and ban the shelter for processing,  producing, storing and selling fake and low-quality commodities and penalize  more severely people breaking the law and criminals, according to the law. 
    6. The administrative organs of industry and commerce should strengthen  the administration of the frontier’s exchange marketing and the frontier  market of the Chinese and neighbouring countries. The industrial and  commercial enterprises and individual industrialists or traders engaged in  the frontier’s market of exchange and the frontier market of the Chinese and  neighbouring countries should conduct their trading activities sternly  following the management range and pattern verified and approved by the  administrative organs of industry and commerce. Managers should issue legal  bills or receipts while wholesaling commodities. It is strictly forbidden to  manage without certificates or sell fake and low-quality commodities. 
    7. The institutions of technological supervision and administration in the  locations should supervise and check the quality of the commodities in the  markets of exchange and the frontier market of the Chinese and neighbouring  countries, reinforce supervision, selective examination and the action of  “confiscating the fakes” and, together with the executive organs concerned,  severely penalize according to the law the enterprises and individuals  producing and selling fake and low-quality commodities. 
    8. Travelers leaving the country shall take with them goods for their own  use according to the related agreements and regulations concerning  international passenger transportation; those who go to the countries of the  Independent Countries Community which have not signed bilateral or multiple  agreements with China should follow strictly the regulations concerning the  luggage transportation issued by the State and the administrative organs of  communication and transportation.  
    9. The institutions in charge of import and export commodities inspection  at various levels should inspect and examine all the export commodities of the  frontier and local trade and markets of exchange. At present the emphasis of  inspection is on commodities such as garments, shoes, electronic equipment and  foodstuffs. Commodities which are defined by regulations in the contract shall  be inspected and examined according to the contract; those without specified  regulations in the contract shall be inspected and examined according to the  related standard of our country; those without contracts shall be inspected  and examined with sale receipts according to the related standards of our  country. The commodities concerning safety or sanitation shall all be  inspected and examined according to the governmental standard and requirements  of the import country. The unqualified commodities verified by inspection and  examination cannot be passed, even if the importer permits. Commodities  without contracts or sale receipts or with no place of production or name of  the manufacturer identified shall be neither inspected and examined, nor let  pass. 
    10. Following the related regulations, customs authorities should deal  with the luggage carried by passengers both entering and exiting the country.  It should strengthen the supervision of the commercial goods carried by  Chinese or foreign passengers according to the regulations of the passenger  luggage division. Commodities which are required to be inspected and examined  by law or the commodities required to be inspected and examined by the  regulations in this circular should be verified and let pass only with the  certificate of inspection and examination issued by the institutions in charge  of import and export commodities inspection, official `let-pass’ documents or  the stamp on the declaration form.  
    Commercial goods carried by Chinese or foreign passengers shall go through  procedures of import and export inspection, customs declaration and  consignment. The institutions with the authority of customs declaration can be  entrusted to go through the procedure of declaration for passengers. The  institution of import and export commodities inspection should inspect the  commodities declared for export strictly according to the regulations. 
    11. All the frontier ports approved for opening-up by the State Council  must set up customs and institutions of import and export commodities  inspection and should have compatible places for inspection and examination;  the category-1 ports which are not approved for opening-up or resumption by  the State Council and the category-2 ports which are not approved for  opening-up by the people’s government of provinces, autonomous regions and  municipalities directly under the Central Government should be closed by the  end of 1993. The supervision of the customs and the inspection of commodities  should also be reinforced at seasonal frontier ports. 
    The frontier ports which are listed in the agreements of opening up ports  between our country and the neighbouring countries should be coordinated by  the Ministry of Foreign Affairs and verified as soon as possible through  diplomatic channels. At the same time the preparations for the establishment  of customs, frontier defences, import and export commodities inspection and  port institutions should be speeded up. The local people’s government should  support the construction of the institutions and facilities of the frontier  ports. 
    12. All the people’s governments of provinces and autonomous regions,  with the coordination of the customs and the departments concerned of import  and export commodities inspection, frontier inspection, administration of  industry and commerce, technological supervision and the public security  organs, procuratorial organs and people’s courts, should mobilize a special  force to investigate and deal with typical cases, and punish strictly and  severely. The institutions of the joint-inspection and the departments  concerned should be devoted to their service, be honest in performing their  duties, coordinate each other closely, take charge of the issue together,  and make progress in the prevention of the flow of fake and low-quality  commodities across the border.
 
    
  
 
	             
             
        
        
        
            
                                
	                                                                                                                 
                
	            
		            
Implementing Rules of the Trademark Law of the PRC  
 
 
      
         (Effective Date  1995.04.23) 
 
CHAPTER  I   GENERAL PROVISIONS   
CHAPTER  II  APPLICATION FOR TRADEMARK REGISTRATION   
CHAPTER  III EXAMINATION OF TRADEMARK REGISTRATIONS   
CHAPTER  IV  CHANGE, ASSIGNMENT, RENEWAL, AND DETERMINATION  OF   
             DISPUTES   OVER REGISTERED TRADEMARKS   
CHAPTER  V   ADMINISTRATION OF TRADEMARK USE   
CHAPTER  VI  PROTECTION  OF THE RIGHT TO  EXCLUSIVE  USE  OF   
             REGISTERED   TRADEMARKS   
CHAPTER  VII SUPPLEMENTARY PROVISIONS 
    Article  1 These Rules are 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,  individual   industrialists 
  or   businessmen or partnerships of individuals that are formed in accordance   with  the law, or foreign nationals or foreign 
enterprises that  conform   to the provisions of Article 9 of the Trademark Law. 
The  provisions of these Rules about trademarks of goods are  applicable   to trademarks of services. 
   Article  3  In  applying for  trademark  registration,  registration  of   assignments, registration of renewals, the change of name or address 
 of   a registrant, the replacement of a Trademark Registration Certificate or   other  related  matters, the applicants may entrust 
a  trademark  agency   authorized  by  the State Administration for Industry  and  Commerce  to   represent  them,  and  may  also 
 perform  the  application  formalities   directly by themselves. 
When foreign nationals or foreign enterprises wish to apply in China for   trademark registration and the handling of other trademark 
matters, they   shall  entrust a trademark agency appointed by the State  Administration   for Industry and Commerce to represent 
them. 
The international registration of trademarks shall be done in accordance   with the Madrid Agreement for International Registration 
of Trademarks. 
   Article  4  Applicants  for  trademark  registration,  registration   of   assignments, registration of renewals, the change of name or address 
 of   a  registrant,  the replacement of a certificate, trademark  review  and   adjudication  or other related matters must pay 
the prescribed  fees  in   accordance with relevant provisions. 
   Article 5 The Trademark Office of the State Administration for  Industry   and  Commerce  (hereafter referred to as the “Trademark  Office”) 
 shall   establish  and maintain a Trademark Register in which shall  be  entered   registered trademarks and relevant registration 
matters. 
The  Trademark  Office  shall compile and  publish  an  Announcement  of   Trademarks in which shall be printed the trademarks registered 
and other   related matters. 
   Article  6 Collective trademarks and certification trademarks that  have   been approved and registered by the Trademark Office shall be  protected 
  by  the  law  in  accordance with the provisions of  Article  3  of  the   Trademark Law. 
Provisions  for  the  registration  and  administration  of   collective   trademarks  and certification trademarks shall be formulated 
 separately   by  the  State Administration for Industry and Commerce  in  cooperation   with other departments concerned of the 
State Council. 
   Article 7 Registered trademarks must be used on the pharmaceuticals  for   human use and tobacco products prescribed by the State and announced 
 by   the State Administration for Industry and Commerce. 
Other  goods  that the State has designated as requiring the  use  of  a   registered trademark shall be announced by the State Administration 
 for   Industry and Commerce. 
   Article  8  The  State Administration for Industry  and  Commerce  shall   establish a Trademark Review and Adjudication Board, the  responsibility 
  of which is to make final decisions or rulings on matters submitted  for   review  and adjudication in accordance with the Trademark 
Law and  these   Rules. 
           CHAPTER II APPLICATION FOR TRADEMARK REGISTRATION 
   Article 9 In applying for trademark registration, separate  applications   shall  be  filed in accordance with the respective classes of  goods 
 as   specified  in  the table for the classification of goods that  has  been   published.  For  the  registration of each trademark 
 applied  for,  one   Application for Trademark Registration shall be filed with the Trademark   Office, accompanied by 10 samples 
of the trademark (when specific colors   are  designated for a trademark in color, the samples filed shall be  in   color), plus 
one black-and-white draft. 
The  samples of the trademarks must be clear, easy to paste, printed  on   durable  paper  with  a smooth finish or,  instead  of 
 being   printed,   photographed; they shall not be larger than ten centimeters or less than   five centimeters in length and width. 
   Article 10 The application for trademark registration and related  forms   and attachments shall be filled in or written neatly and clearly 
with  a   pen, writing brush or typewriter. 
The  name and seal of the applicant for trademark registration shall  be   identical  with those that have been approved or registered. 
 The  goods   listed  in the application must not overstep the approved or  registered   scope of business. The names of the goods 
shall be filled in or  written   as  specified  in the table for the classification of goods;  for  goods   that  are  not  listed 
 in the said table,  goods  directions  shall  be   attached to the application. 
   Article 11 In applying for trademark registration on pharmaceuticals for   human use, certification documents from the administrative department 
of   public health shall be attached to the application. 
In applying for trademark registration on cigarettes, cigars or packaged   cut  tobacco,  documentation  concerning production  approval 
 from  the   government  agency  in  charge  of tobacco  shall  be  attached  to  the   application. 
In applying for trademark registration on other goods that the State has   designated as requiring the use of a registered trademark, 
the  approval   documentation  from the competent authorities shall be attached  to  the   application. 
   Article 12 The date of application for registration of a trademark shall   be  the  date  the  application form for the same  is  received 
by  the   Trademark  Office. If the applicant has gone through all  the  necessary   application  procedures  and  the  application 
 form  is  filled  in  as   prescribed,  an  application number shall be compiled and  a  Notice  of   Cognizance  issued  to  the 
applicant; if the  applicant  has  not  gone   through all the necessary application procedures or the application form   is not 
filled in as prescribed, the application shall be returned to the   applicant, and the date of application shall not be maintained. 
If the applicant has in the main gone through the necessary  application   procedures  or  the  application  form  is in  the  main 
 filled  in  as   prescribed,  but some addition or correction is required, the  Trademark   Office shall notify the applicant of 
the requirement and ask the  latter   to  make the required addition or correction and return the  application   form  to the Trademark 
Bureau within 15 days, starting from the day  the   notice  is  received.  If the addition or correction  is  made  and  the   application 
form returned to the Trademark Bureau within the time limit,   the date of application shall be maintained; in case of failure to 
 make   the  addition  or  correction or to do so within the   time  limit,  the   application  shall  be  returned  to the applicant, 
 and  the   date  of   application shall not be maintained. 
   Article  13  If  two  or  more applicants apply  on the  same  day   for   registration  of  identical or similar trademarks for the same  kind 
 of   goods or similar goods, each applicant shall submit, within 30 days  and   as notified by the Trademark Office, proof of the 
date of the first  use   of  its  trademark. In case the trademarks were first used on  the  same   day, or neither is yet in use, 
the applicants shall settle the matter by   consultation.  If agreement is reached through consultation, they  shall   submit  their 
written agreement to the Trademark Office within 30  days;   if  no agreement is reached within 30 days, the applicants shall  settle 
  the  matter by drawing lots under the auspices of the Trademark  Office,   or   the matter shall be determined by the Trademark 
Office. 
   Article  14  Applicants  that entrust trademark agencies  to  apply  for   trademark registration or handle other trademark matters on their 
behalf   should submit powers of attorney for their agents, which shall state the   matters to be handled by the agents and the scope 
of the agents’ powers;   a  power of attorney issued by a foreign national or foreign  enterprise   shall, in addition, state the 
nationality of the principal. 
The  Chinese language should be used in the application from  a  foreign   national  or  foreign  enterprise  for  trademark  registration 
 or  the   handling   of   other  trademark  matters.  The  formalities   for   the   notarization or certification of a power of 
attorney and related   proof   shall   be performed in accordance with the principle  of   reciprocity.   Chinese translations shall 
be attached to the documents and forms   done   in foreign languages. 
   Article  15  The Trademark Office is the agency to  take  cognizance  of   matters   relating  to  the  application  for  priority   in   trademark 
  registration.  The  specific  procedures  shall  follow  the  provisions   published by the State Administration for Industry and 
Commerce. 
           CHAPTER III EXAMINATION OF TRADEMARK REGISTRATIONS 
   Article 16 The Trademark Office shall, in accordance with the  Trademark   Law,  examine an application of which it has taken cognizance. It 
 shall   give preliminary approval to and publish any trademark that conforms  to   the  relevant  provisions  of  the Trademark 
 Law  and  has  distinctive   characteristics;  in  case  an application is  rejected,  the  Trademark   Office shall issue to the 
applicant a Notice of Rejection. 
If  the  Trademark  Office  holds  that  an  application  for  trademark   registration  can  be revised, it shall issue a  Notice 
 of  Examination   Suggestions to the applicant and request the latter to make the revision   within  15  days  from  the day the 
notice  is  received.  In  case  the   application  is  not revised or not revised within the  time  limit  or,   though revised, 
still not conformable to the relevant provisions of  the   Trademark Law, it shall be rejected and a Notice of Rejection issued 
to   the applicant. 
   Article  17  In requesting reexamination of a trademark  that  has  been   rejected, the applicant shall file an Application for Reexamination 
of a   Rejected  Trademark  with the Trademark Review  and  Adjudication  Board   within  15  days from the day the Notice of Rejection 
is  received.  The   original  Application  for  Trademark  Registration,  the  original  ten   samples and black-and-white draft 
of the trademark as well as the Notice   of Rejection shall be appended to that application. 
The Trademark Review and Adjudication Board shall make a final  decision   and  so notify the applicant in writing. If the final decision 
 is  that   the  trademark  shall  be approved preliminarily, the  matter  shall  be   transferred to and dealt with by the Trademark 
Office. 
   Article  18  In  bringing an opposition to a  trademark  that  has  been   preliminarily  approved  and  published by  the  Trademark  Office, 
 the   opposer  shall  file  a  Trademark  Opposition,  one  original  and  one   duplicate  copy,  with the Trademark Office;  the 
 Trademark  Opposition   shall specify the numbers of the issue and the page of the  Announcement   of  Trademarks  on  which the 
opposed trademark is  published,  and  the   serial  number  of preliminary examination and approval.  The  Trademark   Office  shall 
 send the Trademark Opposition to the  opposed  party  and   request  the latter to file its defense within 30 days from the day 
 the   notice is received; it shall make a ruling on the basis of the facts and   reasons  stated by the parties. In case no defense 
is filed  within  the   time  limit,  the Trademark Office shall make a ruling  and  notify  the   parties concerned of this. 
If   the registration of an opposed trademark has been announced  before   the  ruling  on the opposition becomes effective,  the 
 announcement  of   registration of that trademark is void. 
   Article 19 A party that disagrees with the ruling made by the  Trademark   Office  on  the opposition may apply for a reexamination  by  filing 
 an   Application for Reexamination of Trademark Opposition, one original  and   one  duplicate  copy, with the Trademark Review 
and  Adjudication  Board   within  15  days  from the day the notice of  the  ruling  on  trademark   opposition is received. 
The  Trademark Review and Adjudication Board shall make a  final  ruling   and  so notify the parties concerned in writing; it shall 
then  transfer   the matter to the Trademark Office to be handled by the latter. 
A  trademark to which the opposition is found to be not justified  shall   be  approved and registered by the Trademark Office after 
the ruling  on   trademark opposition comes into effect. 
 
CHAPTER  IV CHANGE, ASSIGNMENT, RENEWAL, AND DETERMINATION OF   DISPUTES   OVER REGISTERED TRADEMARKS 
   Article  20  In  applying  for  a change in  the  name  of  a  trademark   registrant, with respect to each trademark there shall be filed with 
the   Trademark  Office  one  Application  for  the  Change  of a    Trademark   Registrant’s Name and one certificate for the change. 
After  examination   and approval by the Trademark Office, a corresponding certificate  shall   be issued to the registrant and the 
change shall be published. 
In applying for a change in the address of a trademark registrant or  in   other  registration matters, with respect to each change 
there shall  be   filed  with  the Trademark Office one Application for the  Change  of  a   Trademark  Registrant’s  Address or 
Application for a  Change  in  Other   Registration  Matters of a Trademark and one  corresponding  certificate   for the change. 
After examination and approval by the Trademark  Office,   a  corresponding certificate shall be issued to the registrant  and  the 
  change shall be published. 
In changing the name or address of a trademark registrant, the trademark   registrant  must  perform the procedures for all its trademarks 
 at  the   same  time. 
   Article 21 In applying for the assignment of a registered trademark, the   assignor and the assignee shall file one Application for Assignment 
of a   Registered   Trademark  with  the  Trademark  Office.  The   application   procedures  for assignment of a registered trademark 
shall be  performed   by  the assignee, which must conform to the provisions of Article  2  of   these  Rules. After examination 
and approval by the Trademark Office,  a   corresponding  certificate  shall  be issued to the  assignee,  and  the   assignment 
 shall be published. 
In assigning  a  registered trademark, the  trademark  registrant   must   perform  the  procedures  for all its identical  or  similar 
 trademarks   registered  for  the  same  kind  of goods  or  similar  goods.  In  the   assignment  of  a trademark for goods prescribed 
in Article 7  of  these   Rules,  the  assignee  shall present certification  documents  from  the   departments concerned in accordance 
with Article 11 of these Rules. 
The  Trademark Office shall reject and not approve any  application  for   the   assignment   of   a   registered   trademark   that 
  may    cause   misidentification, confusion or other harmful effects. 
   Article  22  In applying for a renewal of trademark  registration,  with   respect  to  each trademark applied for there shall be  filed  with 
 the   Trademark Office one Application for Renewal of Trademark  Registration,   accompanied by five samples of the trademark, and 
the original Trademark   Registration Certificate shall be turned back in. After examination  and   approval  by the Trademark Office, 
the original Trademark   Registration   Certificate  shall  be  returned with the necessary  notation,  and  the   renewal  shall 
be published. The Trademark Office shall reject  and  not   approve  any  application  that  is  not  conformable  to  the  relevant 
  provisions of the Trademark Law. 
The effective period for each renewal of a registered trademark shall be   calculated from the next day after the expiry of the previous 
 effective   period of that trademark. 
   Article  23  An  applicant  that disagrees  with  the  decision  of  the   Trademark Office to reject its application for assignment or renewal 
 of   trademark  registration  may  apply  for  reexamination  by  filing  one   Application for Reexamination of Assignment Rejection 
or Application for   Reexamination  of  Renewal  Rejection  with  the  Trademark  Review  and   Adjudication  Board within 15 days 
from the day the notice of  rejection   is received.  The  application shall be  accompanied  by  the   original   Application for 
Assignment of a Registered Trademark or Application  for   Renewal of Trademark Registration as well as the Notice of Rejection. 
The Trademark Review and Adjudication Board shall make a final  decision   and  so notify the applicant in writing. If the final decision 
 is  that   the  assignment or renewal of trademark registration shall be  approved,   the  matter  shall  be transferred to and 
dealt with  by  the  Trademark   Office. 
   Article  24  A trademark registrant that disputes  a  trademark  already   registered  by another person should, within one year from the  day 
 the   said trademark is published in the Announcement of Trademarks, apply for   a  ruling  by  filing an Application for Determination 
 of  a  Trademark   Dispute, one original and one duplicate copy, with the Trademark  Review   and Adjudication Board. 
The Trademark Review and Adjudication Board shall make a final ruling on   whether  to uphold or revoke the registered trademark in 
dispute and  so   notify  the  parties  concerned  in writing, and  the  matter  shall  be   transferred  to  and dealt with by the 
Trademark Office. A part  of  the   registered  trademark  shall  be revoked, if  the  reason  for  revoking   involves  only  that 
part. In case the ruling is to revoke  a  trademark   registration,  the  original  trademark  registrant  shall  return   the 
Trademark  Registration  Certificate to the Trademark Office  within  15   days from the day the notice of that ruling is received. 
   Article 25 The obtainment of registration by deception or other improper   means referred to in Paragraph 1, Article 27, of the Trademark Law 
means   one of the following acts: 
(1) Obtaining registration by making up or holding back the truth of the   matter  or  by faking application forms, attachments  or 
 other  related   documents; 
(2)  Using another person’s trademark that is already well-known to  the   public for registration by means of duplication, imitation, 
 translation   or by other means against the principle of honesty and good faith; 
(3) An attorney using its principal’s trademark for registration in  its   own name without authorization; 
(4) Registering in violation of the lawful priority right of others; and 
(5) Obtaining registration by other improper means. 
A  trademark  registrant that disagrees with the decision  made  by  the   Trademark  Office to revoke its registered trademark in 
accordance  with   the  provisions  of Paragraph 1, Article 27, of the  Trademark  Law  may   apply  for reexamination by filing 
one Application for Reexamination  of   the Revocation of an Improperly Registered Trademark with the  Trademark   Review and Adjudication 
Board within 15 days from the day the notice  of   the  decision is received. The Trademark Review and  Adjudication  Board   shall 
make a final decision and so notify the applicant in writing,  and   the  matter  shall  be transferred to and dealt with  by  the 
 Trademark   Office. 
Any  unit  or  individual  that regards  a  trademark  as  having   been   improperly  registered may apply for a ruling by filing 
 an  Application   for  the Revocation of an Improperly Registered Trademark, one  original   and  one  duplicate  copy, with the 
Trademark  Review  and  Adjudication   Board.  The Trademark Review and Adjudication Board shall make  a  final   ruling and so notify 
the parties concerned in writing; it shall transfer   the matter to the Trademark Office to be handled by the latter. 
The  improperly  registered  trademark that has been  revoked  shall  be   published  by  the Trademark Office. The original  trademark 
 registrant   shall  return  the Trademark Registration Certificate to  the  Trademark   Office  within 15 days from the day the 
notice of decision or ruling  is   received. 
When a registered trademark is revoked in accordance with the provisions   of  Paragraphs 1 and 2, Article 27, of the Trademark Law, 
the  right  to   exclusive  use of that trademark shall be regarded as  nonexistent  from   the  very  beginning.  A  decision or 
ruling  to  revoke  a   registered   trademark does not apply retrospectively to the judgments or rulings  on   trademark  right 
infringement cases made by a people’s court  that  have   already   been  enforced,  the  decisions  made  by  an   administrative 
  department  for  industry  and  commerce  in  handling  trademark  right   infringement  cases  that have already been executed, 
or  the  trademark   assignment or licensing contracts that have already been fulfilled prior   to the revocation of the said trademark. 
But compensation shall be  made   for malicious damage caused to another person by a trademark registrant. 
               CHAPTER V ADMINISTRATION OF TRADEMARK USE 
   Article  26  If  a  trademark  is  used,  the  four  Chinese  characters   ”        ”  (Registered  Trademark) or the symbol ” ” or ”  ”  shall 
 be   displayed.  In  case the said characters or symbol cannot  be  displayed   conveniently  on   goods,  they shall be displayed 
on  the  packages  or   directions of the goods and on other accessories of the goods. 
   Article 27 Application must be filed for the replacement of a  Trademark   Registration Certificate that has been lost or damaged. In doing 
so, the   trademark   registrant  shall  file  with  the  Trademark   Office   one   Application  for  Replacement  of  Trademark 
 Registration  Certificate,   accompanied  by  five samples of the trademark. In  case  the  Trademark   Registration  Certificate 
 has been lost, an announcement  of  the  loss   shall  be  published  in the Announcement  of  Trademarks.  A  Trademark   Registration 
Certificate that has been damaged shall be returned to  the   Trademark Office. 
Any forgery or alteration of a Trademark Registration Certificate  shall   be  penalized  with a fine of not more than RMB 0,000 on 
the  merits  of   each case by the administrative department for industry and commerce  of   the  place  where the forgery or alteration 
takes place; the  forged  or   altered Trademark Registration Certificate shall be confiscated. 
   Article  28 In the event of any one of the acts specified in  Paragraphs   (1), (2) and (3) of Article 30 of the Trademark Law, the  administrative 
  department   for  industry  and  commerce  shall  order  the   trademark   registrant  to correct the situation within a specified 
period;  if  the   trademark  registrant refuses to comply, the administrative   department   for industry and commerce of the place 
where the trademark registrant is   located  shall  request the Trademark Office to  revoke  its  registered   trademark. 
   Article  29  In  the event of the acts specified  in  Paragraph  (4)  of   Article  30  of the Trademark Law, any one may apply  to  the  Trademark 
  Office  for  the revocation of the registered  trademark  concerned  and   explain the matter to the said office. The Trademark 
Office shall notify   the  trademark  registrant and order it to submit, within  three  months   from the day the notice is received, 
proof of the use of that  trademark   or  proper reasons for ceasing to use the trademark. In case of  failure   to submit the said 
proof within the time limit or if the proof is  void,   the Trademark Office shall revoke the said registered trademark. 
The use of trademark referred to in the foregoing paragraph includes its   use on goods, the packages or containers of goods, and 
documentation  of   business  transactions, and its use for publicity by advertisements,  on   display or in other business activities. 
   Article 30 An application to register a trademark that is identical with   or similar to the trademark revoked in accordance with the provisions 
of   Article  29  of these Rules and that is to be used on the same  kind  of   goods  or  similar  goods is free from the  restrictions 
 prescribed  in   Article 32 of the Trademark Law. 
   Article  31 In the event of any one of the acts specified in Article  31   and Paragraph (3) of Article 34 of the Trademark Law, the administrative 
  department  for industry and commerce shall order the party in  question   to correct the act within a specified period; in serious 
cases, it shall   order a self-criticism by that party, circulate a notice on the  matter,   and  impose a fine of not more than 
20% of the sum of  illegal  business   transactions or not more than three times the illegally obtained profit;   the  goods  in 
question that are poisonous, harmful or of no  use  value   shall  be destroyed; if a registered trademark is used in the  case, 
 it   shall be revoked in accordance with the provisions of the Trademark Law. 
   Article  32 In the event of any one of the acts specified in  Paragraphs   (1)  and  (2),  Article 34, of the  Trademark  Law,  the  administrative 
  department  for industry and commerce shall impose a ban on  advertising   publicity   by   the  party  in  question,  seize  or 
 take   over   any   representations  of the trademark of that party and order that party  to   correct the situation within a specified 
time limit. It may also, on the   merits  of the case, circulate a notice on the matter and impose a  fine   of not more than 20% 
of the sum of illegal business transactions. 
   Article  33 In case of violation of the provisions of Article 5  of  the   Trademark  Law, the administrative department for industry and  commerce 
  shall ban the sales and advertising publicity of the goods in  question,   and seize or take over any representations of the trademark 
in question;   it  may also, on the merits of the case, impose a fine of not more  than   10% of the sum of illegal business transactions. 
   Article  34  No  one  may  manufacture  or  market  representations   of   trademarks illegally. 
In  case of violation of the provisions of the foregoing paragraph,  the   administrative department for industry and commerce shall 
stop the acts,   take  over the trademark representations in question and, on the  merits   of  the  case,  also impose a fine of 
not more than 20% of  the  sum  of   illegal business transactions. In addition, in case of a person  selling   representations 
of its own registered trademark, the  Trademark  Office   may  revoke  that  registered  trademark; but, if the  case  is  one  of 
  infringement on the right to exclusive use of a registered trademark, it   shall  be dealt with in accordance with the provisions 
of Article 43  of   these Rules. 
   Article  35 A trademark registrant that licenses another person  to  use   its registered trademark must enter into a trademark licensing  contract 
  with the latter. Within three months from the day the licensing contract   is  signed,  the  licenser  and licensee shall  submit 
 a  copy  of  the   licensing contract to a local county-level administrative department for   industry  and commerce for the record; 
the matter shall be  reported  by   the licenser to the Trademark Office for the record and to be  published   by the latter. 
In the event of violation of the provisions of the foregoing  paragraph,   the  administrative department for industry and commerce 
of  the   place   where  the  licenser  or licensee is located shall order  the  party  in   question to correct the situation within 
a specified period; if there is   a  refusal to correct the situation, a fine of not more than  RMB  0,000   shall be imposed and 
the matter may be reported to the Trademark  Office   for the revocation of the registered trademark in question. 
In the event of violation of the provisions of Paragraph 2, Article  26,   of  the  Trademark Law, the administrative department for 
 industry  and   commerce of the place where the licensee is located may order the  party   in  question  to correct the situation 
within a specified  period,  take   over the trademark representations in question and, on the merits of the   case, also impose 
a fine of not more than RMB 0,000. 
   Article  36 When a trademark registrant licenses another person  to  use   its registered trademark, the licensee must be one that conforms to 
 the   provisions of Article 2 of these Rules. 
When a trademark registrant licenses another person to use its trademark   for goods specified in Article 7 of these Rules, the licensee 
shall,  in   accordance  with  the provisions of Article 11 of  these  Rules,  attach   certification  documents from the competent 
authorities to the  copy  of   licensing contract submitted for the record. 
   Article  37  When the Trademark Office decides to  revoke  a  registered   trademark in accordance with the provisions of Articles 30 and 31 
of the   Trademark  Law  and  those of Articles 28, 29, 31, 34 and  35  of  these   Rules,  it  shall notify, in writing, the trademark 
registrant  and  the   administrative  department for industry and commerce of the place  where   the trademark registrant is located. 
A trademark registrant that disagrees with the decision of the Trademark   Office to revoke its registered trademark may apply for 
reexamination by   filing an Application for Reexamination of Trademark Revocation with the   Trademark  Review  and  Adjudication 
Board with 15 days  the  notice  of   decision is received. 
The Trademark Review and Adjudication Board shall make a final decision,   so  notify, in writing, the trademark registrant and the 
 administrative   department  for industry and commerce of the place where  the  trademark   registrant  is located, and transfer 
the matter to the Trademark  Office   to be dealt with by the latter. 
   Article  38 A trademark registrant that ap 
	            
            
        
        
        
            
                                
	                                                                                                                 
                
	            
		            
| Category | 
 BANKING | 
Organ of Promulgation | 
 The State Council | 
Status of Effect | 
 In Force | 
 
| Date of Promulgation | 
 1993-01-20 | 
Effective Date | 
 1993-03-01 | 
 | 
 | 
 
 
  
 
| 
 Measures of the People’s Republic of China for Control of Carrying the State Currency Into and out of China 
 | 
 
 
(Promulgated by Decree No.108 of the State Council of the People’s 
Republic of China on January 20, 1993 and effective as of March 1, 1993) 
 
Article 1  These Measures are formulated in order to strengthen 
the control of carrying the State currency into and out of China, 
maintain the order of the State finance and meet the needs of the 
reform and opening. 
Article 2  The term “the State currency”, referred to in these Measures, 
denotes Renminbi issued by the People’s Bank of China. 
Article 3  The State implements the quota system on the control of 
carrying the currency into and out of China. 
When Chinese citizens and foreigners enter and leave China, the 
amount of Renminbi carried by individuals for each trip shall not 
exceed the quota. The specific quota shall be prescribed by the 
People’s Bank of China. 
Article 4  The State currency carried personally over the borders 
shall be declared to the Customs accurately in accordance with the 
State’s provisions. 
Article 5  It is not permitted to send the State currency into and 
out of China by post. It is not permitted, without authorization, to 
transport the State currency into and out of China. 
Article 6  If the State currency has been transported, carried or 
sent by post in violation of the State’s provisions, the relevant 
departments of the State shall deal with such cases in accordance with 
laws; if the cases are serious enough to constitute a crime, the 
judicial organs shall investigate the criminal responsibilities in 
accordance with laws. 
Article 7  The People’s Bank of China shall be responsible for the 
interpretation of these Measures. 
Article 8  These Measures shall go into effect as of March 1, 
1993. Measures of the People’s Republic of China for Prohibition 
against Taking the State Currency into and out of China promulgated 
by the Government Administration Council of the Central People’s 
Government on Match 6, 1951 shall be annulled simultaneously. 
  
 
 
 
  
 
	             
             
         
        
        
            
                                
	                                                                                                                 
                
	            
		            
| 
 The Standing Committee of the National People’s Congress  
Order of the President of the People’s Republic of China  
No.18  
“Decision of the Standing Committee of the National People’s Congress Concerning the Application of Interim Regulations on Such Taxes 
As Value-added Tax, Consumption Tax and Business Tax to Foreign Investment Enterprises and Foreign Enterprises” is adopted at the 
Fifth Meeting of the Standing Committee of the Eighth National People’s Congress on December 29, 1993, and is promulgated . This 
law is effective as of the same date of promulgation.  
President of the People’s Republic of China: Jiang Zemin 
December 29, 1993  
Decision of the Standing Committee of the National People’s Congress Concerning the Application of Interim Regulations on Such Taxes 
as Value-added Tax, Consumption Tax and Business Tax to Enterprises with Foreign Investment and Foreign Enterprises  
The Fifth Meeting of the Standing Committee of the Eighth National People’s Congress, having considered the proposal submitted by 
the State Council on the Application of the Interim Regulations on such taxies as Value-added Tax, Consumption Tax and Business Tax 
to Enterprises with Foreign Investment and Foreign Enterprises, specifically makes the following decisions with a view to unifying 
the tax system, balancing the tax burden, improving the investment environment of our country, and catering for the need of establishing 
and developing the socialist market economy: 
1.  
Before the relevant tax laws are formulated, the Interim Regulations on Value-added Tax, the Interim Regulations on Consumption Tax 
and the Interim Regulations on Business Tax promulgated by the State Council shall be applicable to enterprises with foreign investment 
and foreign enterprises from the date of January 1, 1994. The Regulations of the People’s Republic of China on Consolidated Industrial 
and Commercial Tax (Draft) adopted in principle at the 101st Meeting of the Standing Committee of the National People’s Congress 
on September 11, 1958 and promulgated by the State Council for trial implementation on September 13, 1958 shall be nullified on the 
same date. 
Value-added Tax for the Chinese-foreign co-operative exploitation of offshore oil and natural gas shall be collected in kind. The 
tax rates and measures of collection shall be separately formulated by the State Council. 
2.  
Where the tax burden of the enterprises with foreign investment approved to be established before the date of December 31, 1993 increases 
due to the imposition of Value-added Tax, Consumption Tax and Business Tax pursuant to Article 1  of this Decision, such enterprises 
may, upon application to and with the approval of the tax authorities, have a refund on the excess tax paid due to such increased 
tax burden within the approved operation time-limit, and a maximum time-limit to be approved may not exceed five years. If there 
is no limit on operation period, the enterprises may, upon application to and with the approval of the tax authorities, have a refund 
on the excess tax paid due to such increased tax burden for a maximum of five years. The detailed measures shall be formulated by 
the State Council. 
3.  
Apart from Value-added Tax, Consumption Tax and Business Tax, other types of taxes applicable to enterprises with foreign investment 
and foreign enterprises shall be implemented in accordance with the laws where there are such provisions; and be implemented in accordance 
with the stipulations of the State Council where there are no such provisions in the laws.  
Enterprises with foreign investment mentioned in this Decision means Chinese-foreign equity joint ventures, Chinese-foreign contractual 
joint ventures and foreign-capital enterprises established within the territories of China. 
Foreign enterprises mentioned in this Decision means foreign companies, enterprises and other economic organizations which have set 
up institutions or places within the territories of China to engage in production or business operations, or though they have not 
set up any institutions or places, they have income sourced within the territories of China. 
This Decision shall enter into force as of the date of promulgation. 
 | 
 
 
    |   
 
  
     
  The Standing Committee of the National People’s Congress 
1993-12-29 
    
    |  
  
 
 
 
 
 
	             
             
         
        
        
            
                                
	                                                                                                                 
                
	            
		            
   
| Category | 
 FOREIGN AFFAIRS | 
Organ of Promulgation | 
 The State Council | 
Status of Effect | 
 In Force | 
 
| Date of Promulgation | 
 1993-12-05 | 
Effective Date | 
 1993-12-05 | 
 | 
  | 
 
 
   
 
  
| 
  Regulations of the State Council of the People’s Republic of China on Giving and Receiving Gifts in Official Functions Involving 
Foreigners   | 
 
 
   
 
                  (Promulgated by Decree No.133 of the State Council of the People’s 
  Republic of China on December 5, 1993)
  
    Article 1  The present Regulations are formulated for the purpose of  strengthening management of giving and receiving gifts by employees of the  state administrative organs in official functions involving foreigners with  a view to enforcing disciplines in foreign affairs and keeping the hands  clean. 
    Article 2  “Gifts” in the present Regulations refer to presents in cash  and kind or negotiable securities. 
    Article 3  Gifts may be given to foreigners in keeping with international  practice and the needs for external relations. The cash values of such gifts  shall be specified separately. 
    Article 4  The principles of economy and simplicity shall be observed in  giving gifts, which shall mainly be souvenirs with distinctive Chinese  characteristics, traditional handicraft items and practical necessities. 
    Article 5  The Chinese host shall not give gifts to visiting foreign  guests unless they give gifts first, in which case return gifts may be given  as appropriate. 
    Article 6  The giving of gifts or return gifts shall be subject to  approval by ministries under the State Council or people’s governments of  provinces, autonomous regions or municipalities directly under the Central  Government, or the organs authorized by them. Such cases shall be reviewed  strictly before approval. 
    Article 7  Gifts received in official functions involving foreigners shall  be disposed of properly. The recipient shall fill out a form declaring any  gift with the Chinese market value higher than RMB200 yuan within one month  from the date of its reception (or from the date of return to China if it is  received abroad) and surrender it to the competent authorities or the work  unit where the recipient belongs to. A gift worth less than RMB200 yuan can  be kept by the recipient or the work unit he belongs to. 
    Gifts in cash and negotiable securities offered by the foreign party in  official functions shall be declined, or shall be handed over to the State  Treasury if this proved impossible. 
    Article 8  In official functions involving foreigners, no state employee  shall give or receive gifts without authorization, nor shall he solicit gifts  from foreigners either explicitly or implicitly. 
    Article 9  The Bureau of Government Offices Administration under the  State Council is responsible for the safekeeping and disposal of the gifts  handed over by various departments under the State Council. 
    Local people’s governments at and above the county level shall designate  a special body to safekeep and dispose of the gifts turned in by the  departments under them. 
    Article 10  All gifts-management bodies and relevant departments shall  record the collected gifts in a register, put them under good care and  dispose of them in a timely fashion. Every year, they shall inform the  gifts-receiving units, which in turn shall inform the gifts-recipients, of the  disposal of the gifts in question. 
    Article 11  Supervision and review over the giving and receiving of gifts  in official functions involving foreigners will be conducted by the state  supervisory bodies in accordance with relevant regulations. 
    Article 12  Should employees of the state administrative organs act in  violation of the present Regulations, administrative disciplinary actions  shall be taken against them and the responsible officials of their work units.  If their actions constitute criminal offenses, they will be prosecuted by the  judicial departments in accordance with law. 
    the administrative disciplinary actions against employees of the state  administrative organs shall be taken in accordance with the provisions on the  terms of reference for personnel management and the established procedures. 
    Article 13  The present Regulations shall also apply to the giving and  receiving of gifts by government employees of the state administrative organs  in official functions involving Chinese nationals living abroad or residents  from Hong Kong, Macao, or Taiwan. 
    Article 14  The General Office of the State Council is responsible for the  interpretation of the present Regulations. 
    Article 15  The present Regulations shall come into force as of the date  of their promulgation.
 
    
  
 
	             
             
        
        
        
            
                                
	                                                                                                                 
                
	            
		            
   
| Category | 
 CULTURE | 
Organ of Promulgation | 
 The State Council and the Central Military Commission | 
Status of Effect | 
 In Force | 
 
| Date of Promulgation | 
 1993-09-11 | 
Effective Date | 
 1993-09-11 | 
 | 
  | 
 
 
   
 
  
| 
  Radio Regulations of the People’s Republic of China   | 
 
 
   
 
              Chapter I  General Provisions   Chapter II  Radio Regulatory Organs and Their Duties   Chapter III  Establishment and Operation of Radio Stations   Chapter IV  Management of Frequencies   Chapter V  Development, Manufacture, Sale and Importation of Radio    Chapter VI  Radio Radiation of Non-Radio Equipment   Chapter VII  Foreign-Related Matters Relating to Radio Regulation   Chapter VIII  Radio Monitoring, Supervision and Inspection   Chapter IX  Penalty Provisions   Chapter X  Supplementary Provisions    (Promulgated in Decree No.128 by the State Council of the People’s 
  Republic of China and the Central Military Commission of the People’s Republic  of China on September 11, 1993 and effective as of the date of promulgation) Chapter I  General Provisions 
    Article 1  These Regulations are established with a view to ensuring the  efficient use of the resources of radio frequency spectrum and the proper  operation of the various radiocommunication services by strengthening radio  management and maintaining the order of radio waves in the air. 
    Article 2  These Regulations shall apply to any radio station established  and operated in the People’s Republic of China, any radio transmission  equipment developed and manufactured therein or imported thereto, and any  non-radio equipment radiating radio waves. 
    Article 3  In radio regulation the People’s Republic of China carries out  the principle of unified leadership and planning with managerial work divided  among radio regulatory organs of different levels and responsibilities  delegated to them. Its aim is to promote the development of radiocommunication  by means of scientific management of the radio frequency spectrum. 
    Article 4  The resources of radio frequency spectrum is owned by the  State, which carries out the principle of planning its use in a centralized  manner, exploiting it rationally, managing it scientifically and providing  frequencies on a chargeable basis. 
    Article 5  The State encourages scientific research on the resources of  the radio frequency spectrum in addition to its exploitation and utilization,  so as to promote advanced technologies and improve the management of the radio  frequency spectrum. 
    Citations or rewards shall be given to the institutions and individuals  that have made significant contributions in the management of the radio  frequency spectrum and the related scientific research. Chapter II  Radio Regulatory Organs and Their Duties 
    Article 6  The state radio regulatory organ shall be responsible for the  nationwide management of the radio frequency spectrum under the co-leadership  of the State Council and the Central Military Commission of the People’s  Republic of China. Its essential duties shall be: 
    a) to formulate the principles, policies and administrative acts for radio  regulation; 
    b) to establish rules and regulations governing radio regulation; 
    c) to undertake the centralized management of the radio stations and their  frequencies; 
    d) to coordinate efforts and deal with matters relating to radio  regulation; 
    e) to establish inter-sectoral common standards for radio regulation; 
    f) to arrange scientific research in the field of radio regulation; 
    g) to undertake radio monitoring nationwide; and  
    h) to deal with foreign-related matters concerning radio regulation in a  centralized manner. 
    Article 7  The radio regulatory organ of the Chinese People’s Liberation  Army shall be responsible for radio regulation in the military. Its essential  duties shall be: 
    a) to participate in formulating and implement the principles, policies,  acts, and rules and regulations of the state, governing radio regulation, and  formulate the rules applicable to the military; 
    b) to examine and approve the establishment of the military radio stations  and issue licenses to the military radio stations; 
    c) to plan, assign and manage radio frequencies used for the military; 
    d) to approve the development, manufacture and sale of military radio  communication equipment, and also the technical specifications concerning the  radio regulation of the radio communication equipment to be purchased or  imported by the military; 
    e) to arrange scientific research in the field of radio regulation in the  military, and establish technical standards of military radio regulation; 
    f) to exercise supervision and carry out inspections of matters relating  to radio regulation in the military; and  
    g) to participate in dealing with matters concerning the military civilian  relations in the field of radio regulation. 
    Article 8  The radio regulatory organs of provinces, autonomous regions,  municipalities directly under the Central Government and prefectural cities  are responsible, under the co-leadership of the next higher radio regulatory  organ and the People’s government of the same level, for radio regulation  other than that in the military in the areas which come within their  respective jurisdiction. Their essential duties shall be: 
    a) to implement the principles, policies, acts, and rules and regulations  of the state, governing radio regulation; 
    b) to formulate specific rules and regulations on radio regulation  applicable to the localities concerned; 
    c) to coordinate efforts and deal with matters relating to radio  regulation within their respective administrative areas; 
    d) to examine and approve, under their respective terms of reference, the  sites of the radio stations to be built and their distribution as a whole,  assign frequencies and call signs, and issue licenses to radio stations; and  
    e) to undertake radio monitoring within their respective administrative  areas. 
    Article 9  The radio regulatory organs of the appropriate ministries and  commissions under the State Council shall be responsible for radio regulation  in the sectors concerned. Their essential duties shall be: 
    a) to implement the principles, policies, acts, and rules and regulations  of the state, governing radio regulation; 
    b) to formulate specific rules and regulations applicable to the sector  concerned; 
    c) to examine and approve, under the powers stipulated by the State  Council and as the mandatary of the state radio regulatory organ, the sites of  the radio stations to be built in the sector concerned and their distribution  as a whole, assign frequencies and call signs, and issue licenses to radio  stations; and  
    d) to perform any other duties mandated by the state radio regulatory  organ. 
    Article 10  The National Radio Monitoring Centre with its radio monitoring  stations of different levels, the National Radio Spectrum Management Centre  and the National Research Institute of Radio Spectrum Management shall conduct  radio monitoring, technical examination, development of new technologies and  scientific research respectively. Chapter III  Establishment and Operation of Radio Stations 
    Article 11  Any institution or individual that intends to establish and  operate a radio station shall submit a written application and undergo the  examination and approval procedures to obtain a radio station license. 
    Article 12  Any radio station intended to be established and operated  shall satisfy the following requirements: 
    a) its radio equipment shall meet the related national technical standards; 
    b) its operators shall have a good knowledge of the relevant provisions  governing radio regulation, and the corresponding professional skills and  qualification for operation; 
    c) its radio network has an economical and rational design, if necessary,  and a safe and reliable working environment; and  
    d) the institution or individual that intends to establish the radio  station has established appropriate management measures. 
    Article 13  The applications for the establishment and operation of the  following radio stations shall be submitted to the appropriate radio  regulatory organ for examination and approval in accordance with the  provisions of this Article: 
    a) Any radio station whose communication range or service area covers two  and more provinces or goes beyond the national boundaries, or which is  established and operated by a ministry or commission (including any of its  Beijing-based directly affiliated departments), or which is established and  operated for a special purpose shall be subject to the examination and  approval of the state radio regulatory organ. 
    b) Any radio station whose communication range or service area covers  several prefectures within the territory of a province or an autonomous  region, or which is established and operated by a provincial or autonomous  regional department (including any of its provincial-capital-based directly  affiliated departments) shall be subject to the examination and approval of  the radio regulatory organ of the province or autonomous region concerned. 
    Any radio station whose communication range or service area is within the  territory of a municipality directly under the Central Government shall be  subject to the examination and approval of the radio regulatory organ of the  municipality concerned. 
    c) Any radio station whose communication range or service area is within  the territory of a prefectural city shall be subject to the examination and  approval of the radio regulatory organ of the city concerned. 
    The fixed radio stations to be established in accordance with the  preceding provisions shall, in addition, obtain the prior agreement of the  next higher sectoral authority. 
    Any radio station which will operate a special service shall be subject to  the examination and approval of the appropriate ministry of commission under  the State Council mandated by the state radio regulatory organ. 
    Article 14  Standardized radio stations on board ships, locomotives and  aircrafts shall obtain licenses in accordance with the relevant provisions and  report the matter for the record to the state radio regulatory organ or the  radio regulatory organ of the locality concerned. 
    Article 15  The establishment of any amateur radio station shall be  examined and approved according to the state regulations governing the amateur  radio stations. 
    Article 16  The distribution and location of fixed radio stations within  the planned area(s) of a city shall be in conformity with the overall plan of  the city, and be planned and administered by authorities concerned. The city’s  department in charge of planning shall make unified arrangements to offer the  necessary working environment for radio stations in question. 
    Article 17  Call signs of radio stations shall be prepared and allotted by  the state radio regulatory organ, and assigned by the state radio regulatory  organ, the radio regulatory organs of localities or the appropriate  ministries or commissions under the State Council mandated by the state radio  regulatory organ. 
    The call signs assigned by the appropriate ministries or commissions under  the State Council shall be notified for the record to the radio regulatory  organ of the province, autonomous region or municipality directly under the  Central Government where the radio stations in question are located. 
    The call signs of ship-borne radio stations assigned by radio regulatory  organ shall be notified to the competent communication department under the  State Council for the record. 
    Article 18  The radio station licenses shall be printed exclusively by the  state radio regulatory organ and granted by the state radio regulatory organ,  the radio regulatory organs of localities or the appropriate ministries or  commissions under the State Council mandated by the state radio regulatory  organ. 
    Article 19  In case of emergencies which jeopardized the safety of  people’s lives and properties, unauthorized radio equipment may be put into  use on a provisional basis, subject to timely notification to the radio  regulatory organ concerned. 
    Article 20  Radio stations which have been approved to operate shall  conduct operations according to the authorized characteristics and shall not  transmit or receive signals unrelated to their authorized services. If there  is a need to change the authorized characteristics, an application for  modification shall be submitted to the original approving organ. 
    In case of discontinuation or cancellation of the operation of a radio  station, appropriate formalities shall be gone through in time with the  original approving organ. 
    Article 21  Any institution or individual that operates a radio station  shall strictly abide by the state’s appropriate security regulations. Chapter IV  Management of Frequencies 
    Article 22  The state radio regulatory organ shall allocate and allot  radio frequencies on a centralized basis. 
    The state radio regulatory organ and the radio regulatory organs of  localities shall assign radio frequencies to radio stations, under their  respective terms of reference. 
    The appropriate ministries or commissions under the State Council shall  assign frequency bands and frequencies allotted to the sectors concerned and  notify them for the record to the state radio regulatory organ or the radio  regulatory organs of the localities concerned. 
    Article 23  Radio frequencies shall be assigned and used in compliance  with the provisions stipulated by the state governing the management of  frequencies. 
    Radio frequencies which have been assigned may be adjusted or withdrawn by  the original assigning organs in consultation with the departments using them. 
    If a frequency is intended to remain usable when its term of usage  expires, appropriate formalities for renewal shall be gone through. 
    In no case may any institution or individual transfer its or his  frequency(ies) without the permission of the state radio regulatory organ or  the radio regulatory organ of the locality  concerned. Any form of lease of  radio frequencies, open or covert are prohibited. 
    Article 24  In the circumstances where control over radiocommunication is  effected for the security of the state or the implementation of any critical  task, any institution or individual that has installed radio transmission  equipment and other equipment radiating radio waves within the area under  control shall abide by the relevant provisions on control. 
    Article 25  The radio regulatory organs shall protect the radio stations  established in compliance with law from harmful interference in the use of  their frequencies. 
    In dealing with cases of harmful interference, the following principles  shall be followed: 
    a) out-of-band uses making way for in-band ones; 
    b) secondary services making way for primary ones; 
    c) late uses making way for early ones; and  
    d) non-planned assignments making way for planned ones. 
    Exceptionally, such cases may be harmonized and handled by the state radio  regulatory organ, taking the concrete conditions into consideration. Chapter V  Development, Manufacture, Sale and Importation of Radio  Transmission Equipment 
    Article 26  The working frequencies and frequency bands of the radio  transmission equipment to be developed shall be in conformity with the  provisions of the state relating to radio regulation and notified to and  approved by the state radio regulatory organ. 
    Article 27  The working frequencies, frequency bands and related technical  specifications of the radio transmission equipment to be manufactured shall be  in conformity with the provisions of the state relating to radio regulation  and notified for the record to the state radio regulatory organ and the radio  regulatory organ of the locality concerned. 
    Article 28  In the process of development and manufacture of radio  transmission equipment, effective measures shall be taken to suppress radio  wave emission. Field emission trials are subject to the approval of the state  radio regulatory organ or the radio regulatory organ of the locality concerned. 
    Article 29  The working frequencies, frequency bands and related technical  specifications of the radio transmission equipment to be imported from abroad  shall be in conformity with the provisions of the state relating to radio  regulation and notified to and approved by the state radio regulatory organ or  the radio regulatory organs of provinces, autonomous regions and  municipalities directly under the Central Government. 
    Article 30  The radio transmission equipment manufactured and sold by  enterprises shall meet the relevant national technical standards and the  provisions of applicable laws and acts governing quality control. The  departments responsible for quality control under the People’s Governments at  the county level and above shall conduct checks and exercise supervision of  the quality of such equipment in accordance with the relevant laws and acts. Chapter VI  Radio Radiation of Non-Radio Equipment 
    Article 31  Radio Radiation generated from non-radio equipment such as  industrial, scientific and medical apparatus or installations, electric  transportation systems, high-voltage power wires and other electric appliances  shall comply with the relevant provisions of the state and shall not cause  harmful interference to radio services. 
    Article 32  The locations of construction facilities generating radio  radiation, which are apt to cause harmful interference to radio stations,  shall be determined by the planning department of the city and the radio  regulatory organ concerned through consultation. 
    Article 33  If non-radio equipment causes harmful interference to radio  stations, its owner or user shall take measures to eliminate the interference.  If the proper operation of an aircraft or a ship is jeopardized, the non-radio  equipment in question shall cease to operate. Chapter VII  Foreign-Related Matters Relating to Radio Regulation 
    Article 34  Any foreign-related matter as regards the allocation,  allotment and coordination of frequencies as well as cases of mutual harmful  interference between Chinese and overseas radio stations, shall be submitted  to the state radio regulatory organ for solution in negotiation with the  international organization(s) or country(ies) or region(s) involved. 
    Article 35  Any foreign embassy or consulate in China and any  representative office in China of the United Nations, its specialized agencies  and international organizations enjoying diplomatic privileges, which intends  to bring or transport radio equipment into China for establishing and  operating a radio station shall submit its application in advance to the state  radio regulatory organ for approval through diplomatic channels. 
    Any foreign users such as other representative offices, foreign  organizations and businessmen in China, who intend to bring or transport radio  equipment into China for establishing and operating a radio station shall  submit their applications in advance through the Chinese sectoral authority  concerned or the host department to the state radio regulatory organ and the  radio regulatory organ of the locality concerned for approval in accordance  with the provisions of Article 13 of these Regulations. 
    Article 36  Any foreign ship-borne station or platform-borne station at  sea, any foreign aircraft-borne station and any foreign vehicle-borne station  operating on the Chinese territory shall abide by the relevant international  treaties which the People’s Republic of China has concluded and accede to, and  laws, acts and rules and regulations of the People’s Republic of China. 
    Article 37  The departments concerned shall send the information of radio  stations required by the International Telecommunication Union (ITU) to the  state radio regulatory organ, which shall forward it to the ITU in a  centralized manner. 
    Article 38  Any foreign organization or person shall not use electronic  monitoring equipment of any kind to measure radiowave parameters on the  Chinese territory without the approval of the state radio regulatory organ. Chapter VIII  Radio Monitoring, Supervision and Inspection 
    Article 39  The National Radio Monitoring Centre, the national radio  monitoring stations, the radio monitoring stations of provinces, autonomous  regions, municipalities directly under the Central Government and prefectual  cities shall be responsible for the implementation of the monitoring of radio  signals. 
    Article 40  The essential duties of the radio monitoring stations of  different levels shall be: 
    a) to monitor the operation of radio stations to determine whether they  are operating in accordance with the procedures stipulated and the authorized  characteristics; 
    b) to identify sources of radio interference and unapproved radio stations  in operation; 
    c) to measure the main technical specifications of radio equipment; 
    d) to monitor the radiowave radiation of non-radio equipment such as  industrial, scientific and medical apparatus or installations; and 
    e) to perform any other duties stipulated by the state radio regulatory  organ and the radio regulatory organ of the locality concerned. 
    Article 41  The radio monitoring stations of the appropriate ministries or  commissions under the State Council shall effect radio monitoring, supervision  and inspection within the sector concerned. 
    Article 42  The state radio regulatory organ and the radio regulatory  organs of localities may appoint radio regulatory inspectors to supervise and  inspect matters relating to radio regulation. 
    The appropriate ministries and commissions under the State Council may  appoint radio regulatory inspectors to supervise and inspect matters relating  to radio regulation in the sector concerned. 
    The institution or individual concerned shall provide assistance and  cooperation in a positive way to the radio regulatory inspector(s) in the  performance of his (her, their) duties within the terms of reference. Chapter IX  Penalty Provisions 
    Article 43  In the circumstances where any institution or individual 
    a) establishes and operates a radio station without approval; 
    b) develops, manufactures or imports radio transmission equipment in  violation of these Regulations; 
    c) causes interference with radio services; 
    d) changes the authorized characteristics, or transmits and/or receives  signals that are not related to its operation without permission; or  
    e) leases or transfers frequency(ies) in violation of the relevant  provisions governing management of frequencies,  the state radio regulatory organ or the radio regulatory organ of the locality  concerned may impose on it or him (her) any of such penalties as warning,  seizure and confiscation of the equipment in question and the illegal revenue  obtained, taking the concrete conditions into consideration. In serious cases,  an additional monetary penalty of more than 1,000 yuan and less than 5,000  yuan shall be inflicted or the license of the radio station in question  revoked. 
    Article 44  Compensation must be paid for any heavy damage arising from  violation of these Regulations to the state, collectives and individuals. In  addition, the state radio regulatory organ or the radio regulatory organ of  the locality concerned shall investigate and affix, or suggest the department  concerned investigating and affixing, the administrative responsibility of the  person(s) directly responsible for the damage and the related leading member  of the department concerned. 
    Article 45  Any offender who does not accept the penalty imposed on him  (her) by the state radio regulatory organ or the radio regulatory organ of the  locality concerned may request a reconsideration or conduct an administrative  suit. 
    Article 46  The organ concerned shall take administrative disciplinary  measures against any radio regulatory official who abuses his rights and power  or is remiss in his (her) duties. If such an official is guilty of a criminal  offence, the judicial department shall make investigations to establish his  (her) criminal liability. Chapter X  Supplementary Provisions 
    Article 47  The rules governing radio regulation for the Chinese People’s  Liberation Army (including the Militia) and those for the civil air defence  sector shall be established separately. 
    Article 48  The special rules governing radio regulation for the public  security organs, the Chinese People’s Armed Police and the state security  organs shall be respectively established by the Ministry of Public Security  and the Ministry of State Security in consultation with the state radio  regulatory organ, and in accordance with these Regulations. 
    Article 49  These Regulations shall enter into force on the date of  promulgation.
 
    
  
 
	             
             
        
        
        
            
                                
	                                                                                                                 
                
	            
		            
   
| Category | 
 LAWS AND REGULATIONS ON AFFAIRS CONCERNING OVERSEAS CHINESE AND HONG KONG, MACAO AND TAIWAN | 
Organ of Promulgation | 
 The State Council | 
Status of Effect | 
 In Force | 
 
| Date of Promulgation | 
 1993-07-19 | 
Effective Date | 
 1993-07-19 | 
 | 
  | 
 
 
   
 
  
| 
  Measures for the Implementation of the Law of the People’s Republic of China on the Protection of the Rights and Interests of Returned 
Overseas Chinese and the Family Members of Overseas Chinese   | 
 
 
   
 
                  (Promulgated by Decree No. 118 of the State Council of the People’s 
  Republic of China on July 19, 1993, and effective as of the same date)
  
    Article 1  These Measures are enacted 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 the Family Members of Overseas Chinese. 
    Article 2  The identity of returned overseas Chinese and family members of  overseas Chinese shall be scrutinized and affirmed by departments of overseas  Chinese affairs of local governments at county level or above where their  domicile is registered, on the basis of the certificates issued by their work  unit or subdistrict neighborhood office, or by the people’s government of  village, ethnic village or township. If necessary, assistance can be provided  by the diplomatic or consular missions abroad of the People’s Republic of  China, or by Association of Returned Overseas Chinese. 
    Identity of the other relatives who have been supported by overseas  Chinese and returned overseas Chinese, shall be examined and affirmed on the  basis of the certificate of forstership provide by the notary public office. 
    Article 3  The overseas Chinese who wants to return to the country for  permanent residence, shall apply by himself (herself) to the diplomatic,  consular missions or other organs abroad authorized by the Foreign Ministry of  the People’s Republic of China, or apply by himself (herself) or by his (her)  relatives in the country to the public security organs of the city or county  where he (she) is going to settle down. The certificate of settlement shall be  issued by the public security organs of provinces, autonomous regions or the  municipalities directly under the Central Government, according to relevant  state regulations. 
    Article 4  Local people’s governments and departments concerned, shall  make arrangements for overseas Chinese who have returned to the country for  permanent residence, according to relevant state regulations. 
    Article 5  The All-China Association of Returned Overseas Chinese and its  local organizations, shall conduct their activities according to their  constitutions, to protect the lawful rights and interests of returned overseas  Chinese and the family members of overseas Chinese. 
    Returned overseas Chinese and the family members of overseas Chinese shall  have the right to establish other social organizations according to law and to  conduct legitimate activities suitable to their needs. 
    The lawful rights and interests, and the legitimate activities of the  social organizations of returned overseas Chinese and the family members of  overseas Chinese conducted according to their constitutions, shall be  protected by law. The property owned by such organizations in accordance with  law, shall not be appropriated or infringed upon by any organizations or  individuals. 
    Article 6  The state shall, by taking proper measures, give support to  enterprises such as agricultural or forest farms which have provided placement  for returned overseas Chinese. 
    The funds and materials specially provided by the state to enterprises  such as agricultural or forest farms which have provided placement for  returned overseas Chinese, shall be allocated and used for the specific  purpose by local people’s governments and relevant departments. 
    Article 7  Enterprises such as agricultural or forest farms which have  provided placement for returned overseas Chinese shall, according to law, have  the right to use the state-owned land, mountain forests, beaches, or water  areas and other natural resources which they have lawfully used. Their lawful  rights and interests or the means of production, corps and products shall be  protected by law, which no organizations or individuals may appropriate or  infringe upon. 
    Disputes between enterprises such as agricultural or forest farms which  have provided placement for returned overseas Chinese and other organizations  or individuals on the ownership of land and other natural resources, shall be  solved by way of consultation between the parties or handled in accordance  with relevant laws or regulations in case of failure in consultation. 
    Article 8  Enterprises such as agricultural or forest farms which have  provided placement for returned overseas Chinese may, in the light of  practical conditions, set up schools and medical and health care institutions,  to which the state shall give support and aid with respect to facilities and  funds, and the local people’s governments with teachers, medical personnel and  their training. 
    Article 9  Returned overseas Chinese and family members of overseas  Chinese may invest in the establishment of industrial and commercial  enterprises in various forms according to law. Their lawful rights and  interests shall be protected by law. 
    Local people’s governments shall support returned overseas Chinese and  family members of overseas Chinese to invest in the establishment of  industrial and commercial enterprises, in the development of barren hills,  waste lands and beaches, or to engage in agriculture, forestry, animal  husbandry, sideline and fishery production. 
    Acceptance by returned overseas Chinese and family members of overseas  Chinese of donations of small-sized tools of production from their relatives  and friends outside the country for direct use in industrial and agricultural  production, processing, maintenance, and import of fine seeds, saplings, fine  breed of domestic animals, fowls and eggs approved shall be handled in  accordance with the relevant state regulations. 
    Article 10  Local people’s governments and relevant departments shall  support returned overseas Chinese and family members of overseas Chinese to  set up public welfare undertakings in the country, the lawful rights and  interests of which shall be protected by law. 
    Acceptance by returned overseas Chinese and family members of overseas  Chinese of materials donated by their relatives and friends outside the  country and used directly in public welfare undertakings, shall enjoy  preferential treatment of duty reduction or exemption upon examination and  approval of the application made by the organization that manages the public  welfare undertakings. 
    Article 11  The state shall protect the ownership of private houses in the  country of returned overseas Chinese and family members of overseas Chinese.  Returned overseas Chinese and family members of overseas Chinese shall,  according to law, have the right to possess, use, dispose of or profit from  their private houses, which no organizations or individuals may appropriate or  infringe upon. 
    Article 12  Those who rent the private houses of returned overseas Chinese  and family members of overseas Chinese shall sign a contract of lease with the  leasor, and shall register for record in the local competent authority of  house property. At the termination of the lease contract, they shall return  the houses back to the leasor. 
    Article 13  The dismantlement unit shall, in accordance with relevant  state regulations, make due compensation and appropriate arrangements for the  returned overseas Chinese and the family members of overseas Chinese whose  private houses are to be dismantled and removed as the state requisitions the  land for national construction according to law. Before dismantling, the  dismantlement unit shall provide necessary document of approval, the plan and  the scheme of dismantling as stipulated by the state and apply to the  competent authorities of house property of local people’s government at county  level or above for permission. 
    Article 14  Students who are returned overseas Chinese, children of  returned overseas Chinese and children, residing in the country, of overseas  Chinese, shall, in accordance with relevant state regulations, be given  special considerations in respect of admission to schools of various kinds  after compulsory education, by local enrollment departments in the light of the  actual conditions. 
    Article 15  Students who are returned overseas Chinese, children of  returned overseas Chinese and children, residing in the country, of overseas  Chinese, shall be given priority to employment on an equal basis with others,  by state organs, social organizations or state-owned enterprises and  institutions. 
    The relevant authorities shall give support and aid to students who are  returned overseas Chinese, children of returned overseas Chinese and children,  residing in the country, of overseas Chinese, who get organized to obtain  employment or seek jobs on their own. 
    Article 16  Returned overseas Chinese and the family members of overseas  Chinese may apply to go abroad for the purpose of studying at their own  expense. 
    The returned overseas Chinese and the family members of overseas Chinese  who have record of formal schooling of undergraduate course or above, and  apply to go abroad for the purpose of studying at their own expense, shall be  given preferential treatment in accordance with relevant state regulations. 
    Article 17  The returned overseas Chinese and the family members of  overseas Chinese who go abroad for the purpose of studying at their own  expense, shall have a retention period in public employment for one year from  the date his (her) departure from the country is approved if he (she) is a  public employee, or shall remain his (her) status as a student according to  relevant state regulations if he (she) is a student at school of higher  learning. 
    Returned overseas Chinese and the family members of overseas Chinese who  require the state to arrange jobs after finishing study abroad at their own  expense, shall contact the diplomatic or consular missions abroad of the  People’s Republic of China to register half a year before graduation, and  shall be given the same treatment of job arrangement with the students of same  level studying abroad at public expense, by competent authorities of education  or personnel department of the state, in accordance with relevant regulations. 
    Article 18  Overseas remittance constitutes legal income of returned  overseas Chinese and the family members of overseas Chinese, its ownership  shall be protected by law and be given preferential treatment in respect of  tax exemption according to law. No organizations or individuals can  misappropriate, embezzle, forcibly deduct, delay payment, debit and credit  without permission or freeze and confiscate unlawfully. 
    Article 19  The ownership and the right of use of residences bought or  constructed by returned overseas Chinese and the family members of overseas  Chinese with overseas remittance, shall be protected by law. 
    Local people’s governments and relevant departments, shall give  consideration to returned overseas Chinese and the family members of overseas  Chinese who construct houses with overseas remittance, on construction land,  materials and forces of construction. 
    Article 20  The state shall protect the contacts and communications  between returned overseas Chinese and the family members of overseas Chinese  and their relatives and friends outside the country according to law. No  organizations or individuals shall impose restrictions and interference  unlawfully. 
    The freedom and privacy of communications of returned overseas Chinese and  the family members of overseas Chinese shall be protected by law, no  organizations or individuals can open, hide, scrap or steal their postal  matters illegally. The postal departments shall compensate or take remedial  measures for the loss, damage or deficiency in contents of the postal matters  with receipts for addressees of returned overseas Chinese and the family  members of overseas Chinese according to law. 
    Article 21  The unit, in which returned overseas Chinese and the family  members of overseas Chinese work, shall put forward its views in time to their  application to leave the country for private matter. The municipal or county  public security organs, where the returned overseas Chinese and the family  members of overseas Chinese are registered for their domicile, shall make a  decision whether they approve or disapprove the application and inform the  applicants within 30 days after receiving the application, or, 60 days for  those public security organs in remote and inaccessible areas. 
    Applicants shall have the right to inquire if no notice with regard to  results of examination for approval is given within the time limit prescribed  in the preceding paragraph. The accepting organs shall make an appropriate  reply. Applicants shall, if considering the decision of disapproving their  departure from the country as not in line with the relevant laws and  regulations, have the right to appeal to the higher public security organs,  who shall dispose of the matter and make a reply. 
    For returned overseas Chinese and the family members of overseas Chinese  who desire to leave the country urgently for special circumstances such as  critical illness or deaths of their directly-related members or the need for  disposition of property outside the country within a prescribed time limit,  the public security organs shall give priority to handling the matter on the  basis of valid certificates provided by the applicants. 
    Article 22  The matter of going abroad for the purpose of visiting their  relatives by returned overseas Chinese and the family members of overseas  Chinese, who work in state organs, social organizations or state-owned  enterprises and institutions, and, who left their posts as veteran cadres,  retired or quitted their posts, shall be dealt with in accordance with  relevant state regulations. The units, in which they work, or, the departments  concerned, shall make no provisions infringing upon their rights and interests  of normally going abroad for the purpose of visiting their relatives. 
    Article 23  For staff members and workers of returned overseas Chinese and  the family members of overseas Chinese, who work in state organs, social  organizations or state-owned enterprises and institutions, apply to leave the  country and settle down abroad, the units in which they work, after the staff  members or workers get the entry visa from the country (or region) in which  they are going to settle down, shall go through their quitting formalities and  provide severance pay according to relevant state regulations. 
    Returned overseas Chinese and the family members of overseas Chinese, who  left their posts as veteran cardres, retired or quitted their posts from state  organs, social organizations and state-owned enterprises and institutions and  settled down outside the country, shall every year provide to their former  work units a living certificate produced by the diplomatic or consular  missions abroad of the People’s Republic of China, or, that produced by the  local notary public office and authenticated by China’s diplomatic or consular  missions abroad, shall continue to receive their pensions after leaving the  country for settling down abroad. 
    The work units of the staff members and workers and the departments  concerned listed in Section 1 and Section 2 of this Article, shall make no  provisions infringing upon their rights and interests of normally leaving the  country for settling down abroad. 
    Article 24  For the treatment for staff members and workers of returned  overseas Chinese working in enterprises and institutions of collective  ownership, after leaving the country for the purpose of visiting their  relatives or settling down abroad, the people’s governments of the provinces,  autonomous regions and municipalities directly under the Central Government  may make relevant regulations with reference to the treatment of the personnel  of the same category in state-owned enterprises and institutions integrating  with their own specific conditions. 
    Article 25  Returned overseas Chinese and the family members of overseas  Chinese who have been approved to leave the country for the purpose of  visiting their relatives or settling down abroad may exchange a certain amount  of foreign currency in accordance with relevant state regulations. For those  who have left the country and settled down abroad, their pensions after they  left their posts as veteran cadres, retired or quitted their posts may be  changed into foreign currency and remitted abroad, or brought outside the  country. 
    Article 26  The diplomatic, consular missions abroad of the People’s  Republic of China shall protect the legitimate rights and interests, outside  the country, of returned overseas Chinese and the family members of overseas  Chinese in accordance with the international treaties to which the People’s  Republic of China is a party or has acceded or with international practice. 
    The departments concerned and the diplomatic, consular missions abroad of  the People’s Republic of China, shall, provide help to returned overseas  Chinese and the family members of overseas Chinese who need to dispose of  their property outside the country or to inherit or accept the estate, legacy  or donation, and, if necessary, handle the relevant matter on their behalf. 
    The diplomatic, consular missions abroad of the People’s Republic of China  shall provide help to handle the relevant matter to receive pensions outside  the country for returned overseas Chinese and the family members of overseas  Chinese and to receive, transfer the money on their behalf. 
    Returned overseas Chinese and the family members of overseas Chinese who  transfer their property abroad into the country shall handle the matter in  accordance with relevant state regulations. The foreign exchange transformed  from their property and remitted into the country shall, according to law,  enjoy preferential treatment of duty exemption. 
    Article 27  Returned overseas Chinese and the family members of overseas  Chinese shall, where their lawful rights and interests are violated, have the  right to request the relevant competent departments to handle the matter in  accordance with law, or, bring a suit in a people’s court according to law. 
    Article 28  For personnel of state organs who violate the rights and  interests of returned overseas Chinese and the family members of overseas  Chinese, their work units or higher competent authorities shall instruct them  to correct or give administrative sanctions, or, if the circumstances of a  case are serious and if it constitutes a criminal offence, the personnel shall  be prosecuted for criminal liability according to law. 
    Article 29  The provinces, autonomous regions and municipalities directly  under the Central Government may, pursuant to the Law of the People’s Republic  of China on the Protection of the Rights and Interests of Returned Overseas  Chinese and the Family Members of Overseas Chinese with these Measures and  relevant regulations, formulate measures for implementation respectively. 
    Article 30  Office of Overseas Chinese Affairs of the State Council of the  People’s Republic of China shall be responsible for the interpretation of  these Measures. 
    Article 31  These Measures shall enter into force as of the date of its  promulgation.
 
    
  
 
	             
             
        
        
        
            
                                
	                                                                                                                 
                
	            
		            
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 The State Administration of Taxation  
Official Reply of the State Administration of Taxation Concerning Ascertaining the Enterprises with Foreign Investment to Engage in 
Resources, Transportation Construction Projects  
GuoShuiHanFa [1993] No.713 
May 14, 1993  
Tax Bureau of Shanghai: 
The document, HuShuiWai [1993] No.58, of Request for Instructions Concerning Issues of the Scope of Ascertaining the Enterprises with 
Foreign Investment Engaging in Sources, Transportation Construction Projects Established in Pudong New District in the Subparagraph 
3 of Article 75  of the Rules of the Tax Law, has been received. 
“The enterprises with foreign investment that have been newly established and involved in resources projects such as airport, port, 
railway, highway, power station and transportation projects” referred in the Subparagraph 3 of Paragraph 1 of Article 75  of the 
Rules for the Implementation of the Income Tax Law on Enterprises with Foreign Investment and Foreign Enterprises, means the enterprises 
with foreign investment that directly invest on the construction of the forgoing projects, not including the enterprises involving 
in the project of building, installing of the forgoing. Thereby Shanghai Fairlong International Engineering Technology Co., Ltd which 
is the contractor in the construction  project of electronic power, electronics, communication, shall not enjoy tax preferential 
policy set out in the Subparagraph 3 of Paragraph 1 of Article 75  of the Rules for the Implementation of the Income Tax Law on Enterprises 
with Foreign Investment and Foreign Enterprises.  
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