INTERIM PROVISIONS OF SHANGHAI MUNICIPALITY ON THE REPLACEMENT OF THE STATE-OWNED HOUSE IN WAITAN AREA (THE BUND)

Interim Provisions of ShangHai Municipality on the Replacement of the State-Owned House in WaiTan Area (The Bund)

(Effective Date:1994.08.23–Ineffective Date:)

Article 1 The present Interim Provisions are formulated, in accordance with the relevant laws and regulations, for the purposes of adjusting
the layout of the estate in Shanghai, and of speeding up the construction of the commercial center in Shanghai Waitan Area (The Bund).

Article 2 The replacement of the state-owned houses mentioned in the present Provisions means the act that the Municipal People’s Government
shall, in accordance with the planning requirements of the Waitan Area, adjust the function of the State-owned houses, terminate
the original leases, and transfer and rent out the vacated houses.

The Waitan Area mentioned in the present Provisions refers to the area from Suzhou Road (S) in the north to Jinlin Road (E) (including
both sides of the street) in the south; from ZhougShan Road (E. 1) in the east to Henan Road (C) (including both sides of the street)
in the west.

Article 3 The houses that shall be replaced according to the present Provisions refer to the State-owned houses, (including both non- residential
and residential houses), which, at present, are not used in line with the planning requirements and the layout of the estate in the
Waitan Area. The vacated house shall be transferred or rented out to financial institutions, stock exchanges, trading organizations,
transnational corporations, comprehensive commercial establishments, and intermediate service agents or other service agents directly
relating to those organizations.

Article 4 Shanghai Municipal People’s Government shall hold the House- Replacement Joint Conference of the Waitan Area (hereinafter referred
to as the Joint Conference). The Joint Conference shall exercise the unified leadership over the-house-replacement in the Waitan
Area.

The Joint Conference shall have its House-Replacement office. The House- Replacement Office is responsible for the administration
of the house- replacement work. The Waitan House-Replacement Company shall undertake the management of the house-replacement business.

The competent governmental departments of planning, land, housing, city construction, public utility, post and tele-communication,
power, and public security, etc. shall, in accordance with its own respective duty, cooperate with each other in the house-replacement
work in the Waitan Area.

Article 5 The duties of the House-Replacement Office are:

1. To work out the plan of the re-arrangement of the estate, the house- replacement plan and the detailed measures of the replacement
in the Waitan Area, and to carry out the plans after getting the approval of the Joint Conference;

2. To supervise and urge the units whose houses shall be replaced and the Waitan House-Replacement Company to carry out the plans
of the house-replacement in the Waitan Area;

3. To participate in the joint examination of the construction project in the Waitan Area;

4. To coordinate in the necessary construction of public facilities of the city construction because of the house-replacement and
in the important events of the relocation of the original tenants;

5. To deal with other problems concerning the house-replacement authorized by the Joint Conference.

Article 6 The duties of the Waitan House-Replacement company are:

1. To advance a specific scheme for the house replacement, report it to the Joint Conference, and carry it out after the approval
of the Joint Conference;

2. To advance a plan for constructing houses for the relocation and a plan for the necessary construction of public facilities, report
them to the competent departments as a project according to the stipulated procedure, and then carry out the construction;

3. To be responsible for the cost accounting and fund circulation of the house replacement;

4. To be responsible for the specific resettlement after the house replacement;

5. Mandated by the Municipal State-owned Assets Administration Committee, to take over the property right of the vacated houses, and
be responsible for the bidding and negotiation with the buyer and renter on transferring and renting the vacated houses;

6. To deal with other relevant matters mandated by the House-Replacement Office.

Article 7 The original tenant of the State-owned houses within the limits of the house-replacement program and plan (including the units and
residents, the same hereinafter) shall obey the relevant program and plan and shall not refuse to move without proper reasons.

In the replacement of the State-owned houses, the original tenant shall be properly resettled according to the present Provisions.

Article 8 The House-Replacement Office Shall inform the original tenant of the State-owned non-residential houses within the limits of the
house-replacement program in written form. From the very day of receiving the notice, the original tenant of the State-owned non-
residential houses shall not perform the following activities:

1. To change the original use of the house;

2. To open joint business by using the house as the condition;

3. To set up new organization or let other organization move in;

4. To extend new construction area;

5. To decorate or repair the house;

6. To perform other activities not allowed according to the relevant provisions.

The House-Replacement Office shall, according to the Specific Regulations for the Implementation of House Demolishing and Relocation
of Shanghai Municipality, inform the Public Security Department to suspend the permanent residence registration from moving into
the State- owned residential houses within the limits of the house-replacement program and the separation of the household registration
in the above mentioned houses.

Article 9 In respect of the State-owned house to be replaced the House- Replacement Office shall inform the original tenant of the State-owned
houses within the limits of the house replacement program and the Waitan House-Replacement Company that the Waitan House-Replacement
Company shall resettle the original tenant.

Within two months from the following day after receiving the notice, the Waitan House-Replacement Company shall, according to the
present Provisions, consult with the original tenant on the way of resettlement and sign a resettlement agreement.

If the Waitan House-Replacement Company provides the house for the original tenant, the original tenant shall move out and vacate
the original house within three months from the day of receiving the house- replacement notice or within the time limit settled in
the agreement.

If the original tenant is resettled in other ways, the time limit of moving out and vacating the original house shall be defined in
the house replacement agreement, the original tenant shall move out and vacate the original house according to the time limit defined
in the agreement.

Article 10 The resettlement of the original tenant of the State-owned non-residential house may adopt the following ways:

1. The Waitan House-Replacement Company provides the original tenant with house in some other place, and sign a new lease.

2. The original tenant itself resettles in some other place;

3. The Waitan House-Replacement Company provides a construction site, and the original tenant builds houses to settle down;

4. The Waitan House-Replacement Company provides the original tenant with State-owned residential house in exchange for the original
tenant’s State-owned non-residential house.

The original tenant of the State-owned residential house shall be resettled with ready-made house once for all.

To arrange the resettlement for the house replacement, the Waitan House- Replacement company shall sign a resettling agreement with
the original tenant. If the house replacement needs interim settling of the original tenant, the Waitan House-Replacement Company
shall consult and sign an interim settling agreement with the original tenant.

Article 11 In the replacement of the State-owned houses, the original tenant shall be properly resettled on the premises that the original construction
area shall not be reduced and the housing condition shall not be lowered.

The resettlement house area for resettling the original tenant of the State-owned non-residential house shall be expanded by 10% on
the basis of the original construction area. However, the resettlement house area for organizations or institutions may be re-ratified
according to the actual conditions of the organizational reform and the new house can be arranged in some other place.

The resettlement house area for the original tenant of the State-owned residential house shall, on the basis of the standard stipulated
in the Rules of Shanghai Municipality for the Implementation of House Demolishing and Relocation, be expanded by 10% within the inner
circle, and by 10%-20% outside the inner circle.

The resettlement house area shall be calculated on the basis of the area registered in the leasing contract or in the renting certificate
of the State-owned house.

Article 12 If the original tenant of the State-owned non-residential house finds house to resettle itself, the Waitan House-Replacement Company
shall give the original tenant the resettlement allowance. The specific standard of the allowance shall be made by the House- Replacement
Office, and shall be implemented after being approved by the Joint Conference.

The original tenant of the State-owned non-residential house itself finds house for temporary settlement, the Waitan House-Replacement
Company shall, according to the rent standard of the State-owned house and the actual transition period, give the original tenant
the temporary settlement allowance.

Article 13 The award and resettlement allowance for the replacement of the State-owned residential houses shall be offered according to the
Specific Regulations for the Implementation of House Demolishing and Relocation of Shanghai Municipality and the relevant regulations
stipulated by Shanghai Municipal Housing Management Bureau.

Article 14 Any one of the following situations or parties shall not be considered to be in the range of the resettlement of Waitan house replacement:

1. The one who has no direct leasing relationship with the housing management department;

2. The area within the illegal structures and shelters;

3. The tenant of the sublessor;

4. The unit or individual who runs a joint business with the original tenant.

Article 15 If the original tenant does not move out or vacate the house after the deadline, the rent of the house shall be collected in accordance
with the market rent standard of its character of use after the replacement.

In the Waitan Area, if the original tenant keeps using the house in its original way, the rent shall be raised accordingly. The rent
standard of the houses in the Waitan Area shall be stipulated by the Municipal Housing Management Bureau, and be implemented after
being approved by Shanghai Municipal People’s Government.

Article 16 Before the house replacement, if the original tenant, with the approval of the housing management department, has signed a joint
business agreement with other unit by using the rented house as the condition of the joint business, the agreement shall naturally
terminate after the day when the original lease expires. After the termination of the joint business agreement, if the other party’s
character of using the house is in conformity with the requirement of the house replacement program, it shall, under the same condition,
have the priority to buy or rent the house.

Article 17 After the replacement, the Waitan House Replacement Company shall, according to the defined character of use, transfer or rent out
the vacated houses through negotiation, bidding and auction. If the house is to be transferred, the transfer shall be carried out
with a price for the land-use right in accordance with the relevant regulations of the State and Shanghai Municipality; of the house
is to be rented out, a lease shall be signed in accordance with the market rent standard.

Article 18 The House-Replacement Office shall be responsible for the interpretation of the present Interim Provisions.

Article 19 These Interim Provisions shall become effective on the date

DETAILED RULES FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONS ON LAND VALUE-ADDED TAXES

Detailed Rules for the Implementation of the Provisional Regulations of the PRC on Land Value-Added Taxes

Article 1 This rules are formulated in accordance with Article 14 of the Provisional Regulations of the People’s Republic of China
on Land Value- Added Taxes (hereinafter to be referred to as Regulations for short, pls. see CEN NO.3 1994).

Article 2 The transfer of the right to use a tract of State-owned land, and property right of buildings and the attached installations thereon
stated in Article 2 of the Regulations refers to the sale or other paid transfers of the real estate. It does not include the transfer
of a real estate through inheritance or donation without compensation.

Article 3 The State-owned land stated in Article 2 of the Regulations refers to land defined as such by the State Law.

Article 4 The buildings mentioned in Article 2 of the Regulations refer to all buildings constructed on the land, including all kinds of auxiliary
installations above and under ground.

The attached installations mentioned in Article 2 of the Regulations refer to all installations on the land which cannot be removed
and will be damaged once removed.

Article 5 The income stated in Article 2 of the Regulations refers to all the prices and related proceeds received for the transfer of the
real estate.

Article 6 The units stated in Article 2 of the Regulations refer to all kinds of enterprises, institutions, government organs, social groups
and other organizations.

The individuals mentioned there include self-employed business people.

Article 7 The items to be deducted from the land added-value in calculation as stipulated in Article 6 of the Regulations are as follows:

1. The lease price paid for the use of the land refers to the amount paid by the taxpayer for obtaining the land-use right and related
expenses paid according to State regulations.

2. The costs and expenses spent in land development and construction of new buildings and auxiliary installations (hereinafter referred
to as real estate development for short) refer to the real costs borne by the taxpayer for the land development project (hereinafter
referred to as costs of real estate development for short). The costs include compensation fees for land requisition, the dismantling
of buildings and the evacuation involved, expenses for pre-construction engineering, construction and installation, infrastructural
projects and supplementary public utilities and expenses indirectly related to the development project.

The compensation fees for land requisition, dismantling buildings and evacuation include fees for land requisition, the occupation
of farmland, the resettlement of labour force, the net expenses incurred as compensation for dismantling and removing the attached
items above and under ground, and fees for arranging houses for evacuation and resettlement.

Pre-construction engineering expenses include expenses for planning and design, feasibility studies, hydrological and geological research,
surveys and mapping, and for building electricity, running water and gas supply projects for the construction site and ensuring smooth
road transport.

The construction and installation expenses include expenses on construction and installation paid to building teams which have contracted
for the development project and also such expenses paid for self-managed development project.

Expenses for infrastructural projects include expenses for road building, water, electricity and gas supply projects, sewage and flood
water discharge projects, telecommunications, lighting installations, environmental protection and afforestation etc in the development
area.

Expenses for building supplementary public utilities include expenses for building those supplementary public utilities in the development
area which can not be paid transferred.

Expenses indirectly involved in the development project refer to expenses directly used for organizing and managing the development
project, including wages, workers’ fringe benefits, depreciation funds, repair funds, office expenses, fees for running water and
electricity, labour protection costs and expenses for houses used for evacuation and resettlement.

3. Expenses for land development, construction of new buildings and auxiliary installation refer to the selling expenses, management
fees and financial expenses related to the real estate development project.

The expenditure for paying the interests of financial expenses can be deducted in full provided that it can be calculated and taken
as items involved in the transfer of the real estate and is confirmed by certificates of financial institutions. But the total amount
of the interests must not exceed the total calculated according to commercial bank loans of the same type and for the same term.
The other expenses for real estate development to be deducted must be kept within five percent of the total cash value calculated
according to Item 1 and Item 2 of the present article.

As for those expenses whose interests cannot be calculated and taken as part of the expenses of the real estate transfer and cannot
be proved by certificates of financial institutions, those expenses for real estate development must be kept within ten percent of
the total cash value calculated according to Item 1 and Item 2 of this article, and are to be calculated and deducted thereof.

The exact ratios to be deducted in the above-stated calculations are to be decided by the governments of the related provinces, autonomous
regions and municipalities.

4. The evaluated prices of old houses and buildings refer to their replacement prices evaluated at the time of transfer by real estate
appraisal organizations established with the approval of the government. Depreciation funds are to be deducted from the replacement
prices with the discount rates decided by the well-preserved state of the houses and buildings that have already been used. The prices
evaluated have to be confirmed by the tax authorities.

5. Taxes related to the transfer of the real estate refer to the business tax, tax on the maintenance of municipal buildings and stamp
duty delivered during the transfer. The educational surtax paid on the transfer can also be taken as part of the taxes involved and
deducted.

6. According to Item 5 of Article 6 of the Regulations, a taxpayer engaged in a real estate development project is allowed a 20% deduction
from the total cash value calculated according to Item 1 and Item 2 of this article.

Article 8 The calculation of the value-added tax on a tract of land is to be made by taking the most basic accounting item of the cost accounting
for the real estate, or the object of accounting, as the unit accounting.

Article 9 Whereas a taxpayer who has received the right to use a tract of land, has the land developed plot after plot by stages and has transferred
part of the real estate, the part of the cash value to be deducted from the tax payment can be calculated according to the proportion
of the land-use right to be transferred to the total area of this tract of land, or according to the proportion of the area covered
by buildings, or by other methods confirmed by the tax institution.

Article 10 With regard to the four-level progressive tax rates listed in Article 7 of the Regulations, the percentages of difference between
the added-value of the land and the total cash value of the deducted items at each level are included in the following formulae:

In computing the value-added tax on the land, the following simple method of calculation can be used for quick computation, i.e.:
the added value times a practical tax rate and then minus the cash value of the deducted items multiplied by a coefficient. The concrete
formulae are as follows:

1. Whereas the amount of the added value of the land does not exceed the cash value of the items to be deducted by 50%, the value-added
tax on the land = the added value * 30%;

2. Whereas the added value of the land exceeds the cash value of the items to be deducted by 50% but by less than 100%,

The value-added tax on the land = the added value * 40% the cash value of the items to be deducted * 5%;

3. Whereas the added value of the land exceeds the cash value of the items to be deducted by 100% but by less than 200%,

the value added tax on the land = the added value * 50% – the cash value of the items to be deducted * 15%;

4. Whereas the added value of the land exceeds the cash value of the items to be deducted by 200% or more,

the value-added tax on the land = the added value * 60% – the cash value of the items to be deducted * 35%.

The 5%, 15% and 35% in the formulas are the deduction coefficients used for quick calculation.

Article 11 The ordinary standard houses defined in Item 1 of Article 8 of the regulations refer to residential buildings constructed according
to the standards of local ordinary residential buildings. The residential buildings of ordinary standards do not include high-class
apartment houses, villas and holiday villas. The concrete yardsticks for distinguishing ordinary-standard residential buildings from
other buildings are to be decided by the people’s governments of the related provinces, autonomous regions and municipalities under
the direct jurisdiction of the central government.

A residential building of ordinary standards constructed by a taxpayer for sale, provided that its added value does not exceed the
total cash value of the items to be deducted listed in Items 1, 2, 3, 5 and 6 of these rules by 20%, shall be exempted from the land
value-added tax. In case that the added value of the ordinary-class residential building exceeds the total cash value of the items
to be deducted by 20%, the taxpayer is required to pay a tax calculated according to the full added value in line with the Regulations.

A real estate to be requisitioned or retrieved according to the Law out of the needs of national construction as stipulated in Item
2 of Article 8 of the Regulations refers to a housing estate or its land-use right requisitioned or retrieved by the government in
line with the requirements for implementing municipal plans and national construction.

The real estate transferred by a taxpayer on his (her) own accord in comply with the needs of implementing municipal plans and national
construction are exempted from the land value-added tax in line with the stipulations.

The organizations and individuals that conform to the stipulated tax- exemption rules are required to submit applications for tax
exemption to the tax institutions in the areas where their real estates are located. They will be exempted from the land value-added
tax after their applications are examined and checked.

Article 12 An individual who transfers the house he (she) owns and inhabits owing to the transfer of his (her) work or the improvement of living
conditions will be exempted from the land-value added tax after his (her) tax-exemption application is examined and checked by the
tax authorities provided that he (she) has lived there for five years or more. If he (she) has lived there for over three years but
less than five years, the land value-added tax will be reduced by half. For an individual who has lived there for less than three
years, the land value-added tax will be calculated and levied according to the stipulations.

Article 13 The evaluated prices of the real estates mentioned in Article 9 of the Regulations refer to the prices evaluated by real estate appraisal
organizations set up with the approval of the government by referring to the same type of real estates in the same locality according
to comprehensive standards. The evaluated prices must be confirmed by local tax institutions.

Article 14 Concealment or falsification in reporting the transaction price of a real estate transfer mentioned in Item 1 of Article 9 of the
Regulations refers to the taxpayer’s conduct of not declaring or intentionally understating the price for the transfer of the land-use
right and the buildings and attached objects on the land.

Untrue reporting of deducted items mentioned in Item 2 of Article 9 of the Regulations refers to the taxpayer’s false declaration,
without conforming to the real facts, of the cash value of the deducted items at the time of declaration for tax payment.

The case of the transaction price being lower than the evaluated price without justifiable reasons as mentioned in Item 3 of Article
9 of the Regulations refers to the condition that the real transaction price reported by the taxpayer for the transfer of the real
estate is lower than the transaction price evaluated by the real estate appraisal organization with the taxpayer not being able to
provide proofs or justifiable reasons.

In case of the concealment or falsification of the transaction price of a real estate, the price should be evaluated by the appraisal
organization by referring to the market price for the transaction of the same type of real estates. The tax authorities then determine
the income received for the transfer of the real estate on the basis of the evaluation.

Whereas the cash value of the deducted items declared is false, the appraisal institution should evaluate their cash value by referring
to the base costs of the house given a discount according to the degree of its well-preserved state, and also to the base price of
the land at the time of obtaining the land-use right. The tax institution then determines the cash value of the deducted items according
to the evaluated price.

Whereas the reported transaction price for the transfer of a real estate is lower than the evaluated real estate price and no justifiable
reasons are provided, the tax institution shall determine the income from the real estate transfer on the basis of the evaluated
price.

Article 15 According to Item 10 of the Regulations, a taxpayer is required to pay the tax according to the following procedure:

1. Within seven days after the signing of the contract on the transfer of a real estate, the taxpayer is required to make a declaration
for tax payment at the tax department in the area where the real estate is located, and hand in certificates of the right of ownership
of the house and building on the land and of the land-use right, contracts on the land transfer and the sale and purchase of the
house, a report on the evaluation of the real estate and other related data on the transfer of the real estate.

Whereas the frequent transfer of real estates makes it difficult for the taxpayer to make a declaration after each transfer, he (she)
is allowed to make a declaration at fixed periods, with the time-limit determined by the tax department.

2. The taxpayer is required to deliver the value-added tax on the land according to the amount examined and decided by the tax institution
and within the period specified by it.

Article 16 Whereas the taxpayer has obtained an income from the transfer of a real estate before the completion of the construction project
on it and the clearing of accounts, the land value-added tax can be levied in advance since the value of the tax cannot yet be calculated
for involving the determination of the costs or because of other reasons. The settlement of accounts is to be made after the construction
project and the clearing of accounts are completed. The overpaid part of the value-added tax shall be returned to the taxpayer while
the underpaid part shall be returned by him (her). The concrete methods will be worked out by the tax departments of the related
provinces, autonomous regions and municipalities according to local conditions.

Article 17 The location of the real estate stated in Article 10 of the Regulations refers to the area where the real estate is located. Whereas
the real estate transferred by the taxpayer is located in two or more than two areas, he (she) is required to make separate tax declaration
in each of the areas.

Article 18 The related data which are required to be supplied by the land management and house property management departments to tax departments
as stipulated in Article 11 of the Regulations refer to the data on the right of ownership of houses and buildings, land-use right,
the cash value of land transfer, the base price of the land, the market transaction price of the real estate and the change of the
right of ownership. The data shall be supplied to the tax department in the area where the real estate is located.

Article 19 The taxpayer who does not submit the certificate of the right of ownership of houses and buildings, the certificate of land-use right,
the contract on land transfer and the sale and purchase of the house property, the report on the evaluation of the real estate and
other data related to the transfer of the real estate, shall be dealt with in accordance with the stipulations of Article 39 of the
Regulations of the People’s Republic of China on Administration of Tax Collection (hereinafter refer to as Administration of Tax
Collection).

The taxpayer who does not declare the transaction price of his (her) real estate and the cash value of the deducted items which result
in tax underpayment or tax evasion, should be dealt with according to stipulations of Article 40 of the Administration for Tax Collection.

Article 20 The Renminbi is used as the basic unit in calculating the land value added tax. When the income received for the transfer of a real
estate is foreign currency, it will be converted into Renminbi according to the exchange quotations published by the government on
the day of payment or on the first day of the month of payment. The amount of Renminbi thus received will be used as the basis for
calculating the land value-added tax to be levied.

Article 21 The methods of collecting the land value added taxes in different areas as stipulated in Article 15 of the Regulations refer to the
methods of collecting the value added taxes and proceeds on the same type of land as laid down in the Regulations.

Article 22 The Ministry of Finance or the State Administration of Taxation is responsible for interpreting these rules.

Article 23 The Rules are to come to force on the day of its publication.

Article 24 The land value-added tax between January 1, 1994, and the day of the publication of the Rules will be calculated and levied with
refurence to the stipulation of the Rules.

RULES GOVERNING THE IMPLEMENTATION OF THE ENTRY AND EXIT OF ALIENS

Rules Governing the Implementation of the Law of the PRC on the Entry and Exit of Aliens

(Approved by the State Council on 3 December 1986 and Promulgated by the Ministry of Public Security and the Ministry of Foreign Affairs
on 27 November 1986. Revised and Approved by the State Council on 13 July 1994 and Promulgated by the Ministry of Public Security
and the Ministry of Foreign Affairs on 15 July 1994.)

The present Rules are formulated in accordance with the provisions of Article 33 of the Law of the People’s Republic of China on the
Entry and Exit of Aliens (hereinafter referred to as the Law on the Entry and Exit of Aliens).

CHAPTER I

Entry

Article 1 For entry to China, aliens shall apply for visas to Chinese diplomatic missions, consular posts or other foreign-base agencies authorized
by the Ministry of Foreign Affairs of the People’s Republic of China.

Aliens holding letters or telegrams from authorized organizations in China and ordinary passports issued by countries that have diplomatic
relations or official trade contacts with China may apply for visas to port visa agencies authorized by the Ministry of Public Security
in case of an urgent need to travel to China and a lack of time to apply for visas to the above-mentioned Chinese agencies abroad,
for the following reasons:

(1) Being invited at short notice by the Chinese side to attend a trade fair in China;

(2) Being invited to China to enter a bid or to formally sign an economic or trade contract;

(3) Coming to China under contract for supervision over export shipment, import commodity inspection or check on the completion of
a contract;

(4) Being invited to install equipment or make rush repairs;

(5) Coming to China at the request of the Chinese side for settling claims;

(6) Being invited to China for scientific or technological consulting services;

(7) A last-minute replacement or addition, approved by the Chinese side, to a delegation or group that has been invited and has already
obtained visas for traveling to China;

(8) For visiting a patient in a critical condition or making funeral arrangements;

(9) As persons in immediate transit who, because of force majeure, are unable to leave China by original aircraft within 24 hours
or have to leave China by other means of transport;

(10) As other invitees who really do not have enough time to apply for visas to the above-mentioned Chinese agencies abroad but hold
letters or telegrams from designated competent authorities approving the application for visas at port visa agencies.

Port visa agencies shall not handle visa applications of aliens who do not come under the above-listed categories.

Article 2 Port visa agencies authorized by the Ministry of Public Security are set up at the following ports:

Beijing, Shanghai, Tianjin, Dalian, Fuzhou, Xiamen, Xi’an, Guilin, Hangzhou, Kunming, Guangzhou (Baiyun Airport), Shenzhen (Luohu,
Shekou) and Zhuhai (Gongbei).

Article 3 In accordance with their status and the types of passports they hold, different aliens coming to China shall be issued diplomatic,
courtesy, service or ordinary visas respectively.

Article 4 Ordinary visas shall be marked with different Chinese phonetic letters and issued to different aliens according to their stated purposes
of visit to China:

(1) Visa D to aliens who are to reside permanently in China;

(2) Visa Z to aliens who come to China to take up posts or employment and to their accompanying family members;

(3) Visa X to aliens who come to China for study, advanced studies or job-training for a period of six months or more;

(4) Visa F to aliens who are invited to China on a visit or on a study, lecture or business tour, for scientific-technological or
cultural exchanges, for short-term refresher course or for job-training, for a period not more than six months;

(5) Visa L to aliens who come to China for sight-seeing, visiting relatives or other private purposes (A group visa may be issued
to a group of nine or more aliens on a sight-seeing trip to China);

(6) Visa G to aliens passing through China;

(7) Visa C to train attendants, air crew members and seamen operating international services, and to their accompanying family members.

(8) Visa J-1 to resident foreign correspondents in China; Visa J-2 to foreign correspondents who make short trip to China on reporting
tasks.

Article 5 In applying for visas, aliens shall provide such pertinent information as requested and complete the following procedures:

(1) Present valid passports or replacement certificates;

(2) Fill in visa application forms and submit recently taken two-inch half-length, bareheaded and full-faced photos;

(3) Submit for examination papers supporting the application for entry into or transit through China.

Article 6 The supporting papers mentioned in Article 5(3) of these rules refer to the following:

(1) In application for Visa D, a permanent residence confirmation form, which may be obtained through application by the applicant
or by his /her designated relatives in China from the exit-and-entry department of the municipal or county public security bureau
at the place of the applicant’s intended residence;

(2) In application for Visa Z, a letter of appointment or employment from the sponsor or employer organization in China or a letter
or telegram from an authorized organization;

(3) In application for Visa X, a certificate from the receiving organization or the competent department;

(4) In application for Visa F, a letter or telegram from the authorized organization;

(5) In application for Visa L for a tourist trip in China, a certificate of reception from a Chinese travel service; and, when necessary,
plane, train or ship ticket(s) to the country (region) after leaving China;

(6) In application for Visa G, a valid visa for entering the country (region) of destination, or connecting tickets in case such a
visa is exempt;

(7) In application for Visa C, relevant certificates in accordance with the agreements concerned.

(8) In application for Visas J-1 and J-2, a certificate from the competent department.

Aliens who come to China for permanent residence or for residence of one year and upwards shall, in applying for entry visas, submit
for examination health certificates issued by health or medical institutions designated by the governments of the countries of their
current residence or those issued by health or medical institutions and certified by notarial organs. Health certificates are valid
for six months from the date of issuance.

Article 7 Aliens coming under the following categories shall not be allowed to enter China:

(1) An alien expelled by the Chinese Government and before the expiry of the period when his/her re-entry is prohibited;

(2) An alien considered likely to engage in terrorism, violence or subversion upon entering China;

(3) An alien considered likely to engage in smuggling, drug trafficking or prostitution upon entering China;

(4) An alien suffering from mental disorder, leprosy, AIDS, venereal diseases, contagious tuberculosis or other infectious diseases;

(5) An alien who cannot guarantee to cover his/her own expenses during his/her stay in China;

(6) An alien considered likely to engage in other activities prejudicial to China’s national security and interests.

Article 8 Transit visas are not required for those aliens who are in immediate transit through China on continued international flights, who
hold connecting flight tickets and have seats booked and who stay for not more than 24 hours within the airport of the in-transit
city. Aliens wishing to leave the airport shall apply to the border check-posts for stop-over permits.

Article 9 When vessels operating international service anchor at Chinese ports, foreign crew members and their accompanying family members
wishing to disembark at the port city shall apply to border check-posts for disembarkation permits, or lodging permits if they desire
to stay overnight on land. Those who, for proper reasons, need to travel to areas beyond the port city or who cannot leave China
on the original vessel shall apply to the local public security bureau for appropriate visas.

CHAPTER II

Inspection of Entry and Exit Certificates

Article 10 Upon arrival at a Chinese port, aliens shall submit their valid passports, Chinese visas and certificates to border check-posts for
examination and shall fill in entry and exit forms. They may enter China after the border check-posts complete inspection and affix
inspection seals.

Article 11 When a foreign aircraft or vessel arrives at a Chinese port, the person in charge shall fulfill the following obligations:

(1) The captain or his/her agent must submit lists of the crew members and passengers to the border check-posts;

(2) Report, immediately upon discovery, cases of persons aboard attempting to illegally cross China’s borders to the border check-posts
for action;

(3) See to it that persons not permitted to enter China leave on the original means of transport and that the expenses during the
stay in China of persons who cannot promptly leave the country through force majeure are covered along with their travel expenses
for departure.

Article 12 The border check-posts have the right to prevent the entry or exit of aliens coming under the following categories:

(1) Those who do not hold valid passports, certificates or visas;

(2) Those who hold forged, altered or other than their own passports or certificates;

(3) Those who refuse to have their certificates examined;

(4) Those who are under notice by the Ministry of Public Security or the Ministry of State Security forbidding their entry or exit.

Article 13 For exit, aliens shall submit for examination their valid passports or other valid certificates as well as visas or residence certificates
permitting their stay in China.

Article 14 Aliens and their means of transport required by the visa agencies to pass through designated ports shall only enter or depart through
the said ports.

Article 15 With regard to the aliens denied entry under Article 12 of the present Rules who cannot promptly return on the original means of
transport, border check-posts may take the necessary measures to limit the area of their activities and order them to leave China
on the next available means of transport.

CHAPTER III

Residence

Article 16 Aliens holding visas D, Z, X, or J-1 shall, within 30 days of entry into China, obtain aliens’ residence cards or aliens’ temporary
residence cards from the city or county public security bureau at the place of their residence. The period of validity of the aforementioned
certificates is the duration of the holders’ permitted stay in China.

Aliens’ residence cards are issued to those who stay in China for one year or more.

Aliens’ temporary residence cards are issued to those who stay less than one year in China.

Aliens holding visas F, L, G, C or J-2 may stay in China for the period prescribed in their visas without obtaining residence certificates.

Article 17 In applying for residence certificates, aliens shall provide such information as requested and complete the following procedures:

(1) Submit for examination their passports, visas and papers supporting their purposes of residence;

(2) Fill in residence application forms; and

(3) In applying for aliens’ residence cards, submit for examination health certificates and recently-taken two inch half-length, bareheaded,
full-faced photos.

Article 18 The validity period of aliens’ residence cards, which ranges from one to five years, shall be decided by the city or county public
security bureau according to the aliens’ purposes of residence.

The public security organs may issue certificates of long-term residence status valid for one to five years to aliens who come under
the provisions of Article 14 of the Law on the Entry and Exit of Aliens and may issue certificates of permanent residence status
to those with meritorious performance.

Article 19 Aliens exempt from visas under agreements signed between the Chinese and foreign governments shall, in case they wish to stay in
China for 30 days and upwards, apply upon entry into China for residence certificates in accordance with Articles 16 and 17 of the
present Rules.

The previous paragraph, however, is not applicable to aliens referred to in Article 34 of the Law on the Entry and Exit of Aliens.

Article 20 Aliens who need to prolong their stay or residence in China beyond the expiration of their visas or residence certificates shall
apply for an extension before the expiration of their visas or certificates.

Chinese authorities in charge of public health, when discovering aliens, during their stay in China, to be affiliated with diseases
specified in sub-paragraph 4 of Article 7of the present Rules may request the public security organs concerned to order them to advance
their data of exit from China.

Article 21 In case of any changes in the information written in an alien’s residence card (such as name, nationality, occupation, status, place
of work, address, passport number and accompanying children), the holder of the card shall, within 10days, register such changes
with the public security bureau at the place of his/her residence.

Article 22 The holder of an alien’s residence card who wishes to move out of the city or county of residence shall, before moving, register
the move with the public security bureau at the original place of residence and shall, within 10 days of arrival at the new place
of residence, register the move-in with the public security bureau at the new place of residence.

An alien residing permanently in China who wishes to apply for a change of residence shall apply in advance to the public security
bureau at the new place of residence for a certificate permitting the move-in and register the move on the strength of the certificate
in accordance with the provisions of the previous paragraph.

Article 23 For the sake of national security, public order or other public interests, a city or county public security bureau may declare certain
areas out of bounds for the establishment of residences or offices by aliens or foreign institutions. Residences and offices that
have already been established in these restricted areas shall be moved to non-restricted areas within the time limit prescribed in
the notice of moving issued by the city or county public security bureau.

Article 24 Aliens residing permanently in China shall, once every year and at a prescribed time, submit their residence cards for examination
to the public security bureau at their place of residence.

The public security bureau may, when necessary, ask an alien to submit his/her residence card to the exit and entry department for
examination, and the alien shall do so at the time prescribed in the notice.

Article 25 Alien at the age of 16 and upwards who reside or stay in China shall carry with them their residence certificates or passports for
possible examination by police in charge of foreign affairs.

Article 26 The parents of an alien infant born in China or their agent shall, within one month after its birth, report to the local public security
bureau with the birth certificate and complete registration procedures.

Article 27 When an alien dies in China, his/her family members or guardian or agent shall, within 3 days, report to the local public security
bureau with the death certificate and hand in the deceased’s residence certificate or visa for cancellation.

In case of an unnatural death of an alien, the persons concerned or the discoverer shall promptly report to the public security organ.

Article 28 The competent authorities of the Chinese Government referred to in Article 19 of the Law on the Entry and Exit of Aliens are the
Ministry of Labor and Personnel of the People’s Republic of China.

CHAPTER IV

Accommodation Registration

Article 29 For lodging at guest house, hotel, inn, hostel, school or other enterprises and institutions or at government organs or other Chinese
organizations, aliens shall present valid passports or residence certificates and fill in registration forms of temporary accommodation.
They shall present travel permits when seeking accommodation in areas closed to aliens.

Article 30 When an alien wishes to lodge at the home a Chinese resident in urban areas, the host or the lodger shall, within 24 hours of the
lodger’s arrival, report to the local public security organ with the lodger’s passport and certificate as well as the host’s residence
booklet and fill in registration forms of temporary accommodation. In rural areas, the host or lodger shall report to the local police
station or residence registration office within 72 hours of the lodger’s arrival.

Article 31 When an alien lodges at a foreign institution in China or at the home of an alien in China, the institution in question or the host
or the lodger shall, within 24 hours of the lodger’s arrival, report to the local public security organ with the lodger’s passport
or residence certificate and fill in registration forms of temporary accommodation.

Article 32 Aliens having long-term residence in China who wish to lodge temporarily elsewhere than their own residence shall report and register
accommodation in accordance with the provisions of Article 29, 30 and 31 of the present Rules.

Article 33 Aliens who lodge temporarily in movable living facilities shall, within 24 hours of arrival, report to the local public security
organ. The institutions or individuals that furnish sites for the aliens’ movable living facilities shall report to the local public
security organ 24 hours ahead of time.

CHAPTER V

Travel

Article 34 An alien wishing to travel to cities or counties closed to aliens shall apply in advance for a travel permit to the public security
bureau of the city or county where he/she stays and may proceed there only with permission. To apply for a travel permit, the following
procedures must be completed:

(1) Submit passport or residence certificate for examination;

(2) provide papers supporting the purposes of travel;

(3) Fill in a travel application form.

Article 35 An alien’s travel permit shall be valid for one year at the most, and may not exceed the period of validity of his/her visa or residence
certificate.

Article 36 An alien who, after obtaining a travel permit, wishes to extend its validity, tour more places closed to aliens or increase the number
of accompanying persons shall apply to the public security bureau for extension or alteration.

Article 37 Aliens shall not enter places closed to aliens without permission.

CHAPTER VI

Exit

Article 38 Aliens shall leave China within the time limit prescribed in the visas or within the period of validity of their residence certificates.

Article 39 The holder of an alien’s residence certificate who wishes to leave and then re-enter China within the period of validity of the said
certificate shall, before leaving China, apply to the local public security organ for a re-entry visa in accordance with the relevant
provisions of Articles 5 and 6 of the present Rules.

An alien holding a residence certificate who does not wish to return to China after exit shall hand in his/her residence certificate
for cancellation to the border check-point upon exit.

CHAPTER VII

Penalties

Article 40 Aliens who illegally enter or exit China may be fined from 1,000 to 10,000 yuan (RMB) or detained from 3 to 10 days and may simultaneously
be ordered to leave the country within a specified time or expelled from the country. Those whose offenses are serious enough to
constitute a crime shall be prosecuted for criminal responsibility according to law.

Article 41 A person in charge of a means of transport or his/her agent who refuses to bear responsibility in contravention of the provisions
of Article 11 of the present Rules may be fined from 1,000 to 10,000 yuan (RMB) or detained from 3 to 10 days.

Article 42 Aliens who illegally stay in China in contravention of the provisions of Articles 16, 19 and 20 of the present Rules may be served
a warning, fined 500 yuan (RMB) per day for the period of his/her illegal stay in China with the total sum of fine not exceeding
5,000 yuan (RMB), or detained from 3-10 days. Those whose offenses are serious may at the same time be ordered to leave the country
within a specified time.

Aliens who violate Article 21 and 22 of the present Rules may be served a warning or fined up to 500 yuan. Those whose offenses are
serious may at the same time be ordered to leave the country within a specified time.

Aliens who violate Article 23 of the present Rules and fail to carry out the decision of the public security organs may, while being
compelled to carry out the decision, be served a warning or filed from 1,000 t 10,000 yuan. Those whose offenses are serious shall
be ordered to leave the country within a specified time.

Article 43 Aliens who, in contravention of the provisions of Articles 24 and 25 of the present Rules, fail to submit their residence certificates
for examination as required or to carry their passports or residence certificates with them or refuse to produce their certificates
to police for examination may be served a warning or fined up to 500 yuan (RMB), and those whose offenses are serious may at the
same time be ordered to leave the country within a specified time.

Article 44 Aliens who found employment without permission from the Ministry of Labor of the People’s Republic of China or its authorized departments
shall have their posts or employment terminated and may at the same time be fined up to 1,000 yuan (RMB), and those whose offenses
are serious may at the same time be ordered to leave the country within a specified time.

Units and individuals who employ aliens without permission shall terminate employment of the said aliens and may at the same time
be fined from 5,000 to 50,000 yuan (RMB), and be ordered to cover all the expenses of repatriating the aliens whom they had employed.

Article 45 Whoever is held responsible for failing to register accommodation or report such registration to the public security organ, or for
accommodating aliens without valid certificates in contravention of the provisions of Chapter IV of the present Rules may be served
a warning or fined from 50 to 500 yuan.

Article 46 Aliens who travel to areas closed to aliens without prior permission in contravention of the provisions of Articles 34, 36 and 37
of the present Rules may be served a warning or fined up to 500 yuan (RMB), and those whose offenses are serious may at the same
time be ordered to leave the country within a specified time.

Article 47 Aliens who forge, alter, misuse, transfer, buy or sell visas or certificates shall have the said visas, certificates and illicit
income revoked or confiscated and may be fined from 1,000 to 10,000 yuan (RMB) or detained from 3 to 10 days, and may at the same
time be ordered to leave the country within a specified time, and those whose offenses are serious enough to constitute a crime shall
be prosecuted for their criminal responsibility according to law.

Article 48 Whoever out of force majeure acts in contravention of the Law on the Entry and Exit of Aliens and the present Rules may be exempted
from penalties.

Aliens who are unable to pay a fine may be subjected to detention instead.

Article 49 Penalties such as fines and detention provided for in this Chapter shall also apply to persons held responsible for assisting aliens
to enter or leave China illegally, or causing aliens to reside to stay illegally in China, or employing aliens who seek jobs without
permission, or providing facilities for aliens to travel without valid travel permits to areas closed to aliens.

Article 50 If an alien being fined or detained by a public security organ refuses to accept such penalty, he/she may, within 15 days of receiving
notification, appeal to the original adjudication organ or directly to the next higher public security organ, which shall make the
final judgment within 15 days of receiving the appeal. The person being penalized may also file a suit directly with a local people’s
court.

Article 51 The penalties provided for in this Chapter shall be executed by the public security organs.

CHAPTER VIII

Other Provisions

Article 52 Aliens who wish to apply for extension or alteration of visas or certificates shall complete the following procedures:

(1) Submit their passports, visas and certificates for examination;

(2) Fill in application forms for extension or alternation;

(3) provide papers supporting reasons for extension or alternation.

Article 53 Aliens applying for visas and certificates or for their extension or alternation shall pay visa and certificate fees according to
the prescribed rates.

The rates of visa and certificate fees shall be prescribed by the Ministry of Public Security and the Ministry of Foreign Affairs.

Persons from countries that have agreements on visa fees with the Chinese Government shall act in accordance with the pertinent agreements

Article 54 An alien child under the age of 16 who uses the same passport with his/her parent or guardian need not, while visiting China with
his/her parent or guardian, go through the entry, transit, residence or travel procedures separately.

Article 55 An alien whose Chinese visa or certificate is lost or damaged shall promptly report to the exit and entry department under the local
public security bureau and apply for a new one or replacement. An alien who has lost his /her residence card shall declare the lost
card invalid in an official local newspaper.

Article 56 The format of the various visas, certificates and application forms referred to in the present Rules shall be decide upon by the
Ministry of Public Security and the Ministry of Foreign Affairs.

Article 57 The present Rules shall be implemented from the date of their promulgation.

(English translation is for reference only)

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON RELEVANT ISSUES CONCERNING THE LOCAL TAX SUCH AS URBAN MAINTENANCE AND CONSTRUCTION

The State Administration of Taxation

Circular of the State Administration of Taxation on Relevant Issues concerning the Local Tax such as Urban Maintenance and Construction

GuoShuiFa [1994] No.35

February 15, 1994

The tax bureaus of various provinces, autonomous regions, municipalities directly under the Central Government and municipalities
separately listed on the State plan and all the sub-bureaus of the Offshore Oil Tax Administration:

With regards to the reform of the tax of urban maintenance and construction and other local taxes, the Ministry of Finance and the
Administration of Taxation summit Request for Instruction on Reform of the Tax of Urban and Rural Maintenance and Construction (hereinafter
referred as Request for Instruction) to the State Council on January 12, 1994, the following is the main content:

Due to the Interim Regulations (Draft) of the People’s Republic of China on the Tax of Urban and Rural Maintenance and Construction
(hereinafter referred to as Regulations) not coming out, the Ministry of Finance issued the Circular on the Levy of the Tax of Urban
Maintenance and Construction by telex on December 29, 1993 for the purpose of securing the constructing fund of city and village.
The Request for Instruction proposes that the State Council can qualify the implement following the telex requirements delivered
by the Ministry of Finance on December 29, 1993 before the coming out of the new Regulations.

II.

For the reforms of other local taxes, such as tax of soil usage, tax of real estate and tax of vehicle, it should come out step by
step after becoming mature with the positive and stable principles and taking the interests of all the parties into consideration
after investigation and study. The previous tax regulations and provisions are still in effect until the new ones come out.

The hereinabove proposes have been approved by the authorities of the State Council and should be implemented accordingly by the local
relevant institutions.

The State Administration of Taxation
1994-02-15

OFFICIAL REPLY ON THE QUESTION CONCERNING THE LEVY OF BUSINESS TAX ON CHINESE-FOREIGN COOPERATIVE DEVELOPMENT OF REAL ESTATE

The State Administration of Taxation

Official Reply on the Question Concerning the Levy of Business Tax on Chinese-foreign Cooperative Development of Real Estate

GuoShuiHanFa [1994] No.644

December 6, 1994

The State Tax Bureau of Guangdong:

We have recently acknowledged the receipt of a letter from the Guangzhou Municipal Tax Bureau asking for Instructions on the Question
Concerning the Levy of Business Tax on Cooperative Development of the Real Estate Sector, a document coded Shui Yi [1994] No. 327.
The letter says that some domestic enterprises have cooperated with foreign businessmen in building commodity houses on the land
where the supply of water, electricity and gas has been made available and the ground has been leveled, both parties set up cooperative
companies and received business license, with the Chinese party transferring the land-use right to the cooperative companies, while
the foreign party being responsible for all funds needed for the building of commodity houses and for the sales of commodity houses
abroad, both sides adopted the distribution methods of distributing construction area and sales income and drawing fixed profits.
The letter demanded that the question as to how to calculate and levy business tax related to the behavior of the transfer of land-use
right involved in the above-mentioned business activities. After study, we now give the written reply as follows:

The taxation question concerning tax on Chinese-foreign cooperative construction of houses

After the Chinese side performs the procedures for the transfer of the land-use right in its cooperation with the foreign party on
the land it obtains, the method of whether distributing the area of the completed commodity house, or distributing the income from
the sales of the commodity house does not conform with the stipulations of the current policy that “business tax is exempt from the
behavior of investing and buying shares with invisible assets, participating in and accepting the investor’s profit distribution
and jointly undertaking the investment risk”; therefore, business tax shall be levied in accordance with the tax category of “transferring
invisible assets”; its business volume should be all the income actually gained, including charges not included in the calculated
prices; the tax paying time should be the very day when the income is gained.

At the same time, tax shall also be levied on the sales of commodity houses. If the method of distributing houses (including the distribution
of area) which are then sold respectively by each party is adopted, then business tax shall be levied on the incomes from the sales
of commodity houses by both Chinese and foreign parties in accordance with the stipulation of “selling immovable property”; if the
method of unified sales of houses and redistribution of sales income is adopted, then business tax is levied on the income from unified
sales of commodity houses in accordance with the stipulation of “selling immovable property”; if the method of paying fixed profits
to the Chinese party is adopted, then business tax is levied on all the incomes gained by the foreign party from the sales of commodity
houses in accordance with the stipulation of “selling immovable property”.

II.

The taxation question concerning the development expenses gained from the first-phase project by the Chinese party

The development expenses for the first-phase project paid in advance by the foreign party to the Chinese party shall be regarded as
the business income gained by the Chinese party by the method of receiving the money in advance, business tax is calculated and levied
in line with the stipulation of the transfer of land-use right. With regard to this already taxed development expense, which shall
be accurately deducted from the due income of the Chinese party, may directly eat up the current business income of the Chinese party.

III.

The fixed profits gained regularly by the Chinese party shall be regarded as the income gained by the transfer of the land-use right,
on which business tax is calculated and levied.

The State Administration of Taxation
1994-12-06

PROVISIONS ON THE LABOR ADMINISTRATION OF THE ENTERPRISES OF FOREIGN INVESTMENT

The Ministry of Labor

Provisions on the Labor Administration of the Enterprises of Foreign Investment

LaoBuFa [1994] No.246

August 11, 1994

Article 1

The provisions are formulated in line with State laws and administrative regulations to guarantee the legal rights and interests of
the enterprises with foreign investment (hereinafter referred to as enterprises) and their employees and establish, maintain and
develop stable and harmonious relations between the enterprises with foreign investment and the employees.

Article 2

The provisions are applied to the Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures, foreign-capital
enterprises and Chinese-foreign limited companies established within the People’s Republic of China and their employees.

Article 3

The labor administrative departments of the people’s governments at county and above level exercise supervision over the enterprises
with foreign investment in accordance with this set of provisions with regard to their use and training of personnel, and the personnel’s
wages, insurance and welfare, as well as their working safety and hygiene conditions.

Article 4

The statute and system of the enterprises with foreign investment must not go against the State laws and administrative regulations.

Article 5

The enterprises with foreign investment may decide by themselves the time, conditions and ways of the employment and the number of
personnel they employ in line with relevant State laws and administrative regulations.

The enterprises with foreign investment may recruit employees from the employment services which have confirmed by the labor department
at the localities of the enterprises with foreign investment but under the approval of the labor administrative departments may also
recruit their employees directly or from other regions.

The enterprises with foreign investment must not recruit the employees who are still employed by other employers and are forbidden
to use child laborers.

Article 6

The enterprises with foreign investment should employ their Chinese employees within China; whereas there is a real need to employ
foreign personnel or personnel from Taiwan, Hong Kong and Macao regions, the employment should be made in line with relevant State
provisions and with the approval of the local labor administrative department, and through relevant formalities such as the acquirement
of employment certificates.

Article 7

The enterprises with foreign investment should establish certain training programmes for their employees. Those who are required to
do technical work or to have special skills must receive training and be certified capable for the job before they assume the posts.
A special programme for training must be drawn and used in line with relevant State provisions.

Article 8

Labor contracts are concluded in written form between individual employee and the enterprises with foreign investment. Trade unions
(elected worker representatives if no such unions are available) may conclude collective contracts with the enterprises with foreign
investment on behalf of the employees through consultations and negotiations with regard to matters like their remuneration, working
time and vacation, labor safety and hygiene condition and insurance and welfare.

Article 9

The labor contracts should be appraised and verified at the local labor administrative department within one month after they are
signed. The signed collective contracts should be reported to the local labor administrative departments for the record. The collective
contracts shall become effective whereas the labor administrative departments do not raise any different views within 15 days from
the date when they receive the text of the contracts concerned.

Article 10

Labor contracts terminate when their operation terms expire or conditions on which both parties agree to terminate the contracts appear.
Labor contracts may also be extended under agreement of both parties.

A labor contract may be revised upon agreement of both parties through consultation and due formalities should go through for the
change. The content of the changes in the contract may be decided by both parties of the contract.

Article 11

The enterprises with foreign investment or the employees may terminate the labor contracts in one of the following cases:

Parties of the contract reach an agreement for the termination through consultations;

An enterprise with foreign investment may terminate the labor contract during the trial employing period of a certain employee when
the employee is proved not up to the qualifications for recruitment, fails to carry out the contract, seriously violates labor discipline
and the lawful statute of the enterprise, or has been convicted to forced labor or other pronounced guilty criminal punishment; and

An employee may terminate the labor contract if forced to work for the enterprises with foreign investment under violent treatment,
threat, or imprisonment or other means of restricting personal freedom by the enterprise with foreign investment; or if the enterprise
with foreign investment fails to carry out the labor contract or violates the State laws, administrative regulations and infringes
upon the legal rights and interests of the employee.

Article 12

Enterprises with foreign investment may terminate the labor contracts after soliciting the opinion of the trade union in one of the
following cases, but the employees should be notified in written form 30 days in advance:

An employee inflicts an ill or injury not on post and thus cannot do the original work or other assignments by the enterprise with
foreign investment after the medical treatment period expires;

An employee can still not do the work after training or reassignment;

A contract fails to be carried out due to changes of conditions after the contract is signed and both sides cannot reach an agreement
through consultations on changing the contract; and

Other matters which are set in laws and administrative regulations.

Article 13

The employer cannot terminate the labor contract when an employee is certified of losing or partly losing work ability due to occupational
disease or injury at post, or in regular medical treatment for illness or an woman employee is pregnant or is enjoying maternity
and lactation. Whereas an employee asks to terminate the labor contract due to occupational disease or becoming disabled because
of work the enterprise should pay the social insurance agency the reemployment settlement fee for those who becoming disabled because
of work in accordance with the stipulations of the local government.

The time limit for medical treatment of an employee who is ill or gets injured not because of work is set according to the current
provisions.

Article 14

The wage policy of the enterprises with foreign investment should follow the principle of equal pay for equal work. Wages of the employees
should be raised year by year on basis of the economic development of the enterprises with foreign investment. Wage standards of
the employees should be decided through collective negotiations by the enterprises with foreign investment according to the guideline
promulgated by the local people’s government or the labour administrative department.

The minimum payment for a legal working hour of an employee in enterprises with foreign investment must not be lower than the standard
for the local minimum payment.

Article 15

The enterprises with foreign investment must pay the employees cash wage in time and adequately at least once every month and withhold
and pay the income tax for the employees.

Article 16

The enterprises with foreign investment should make account of the wages of the employees in line with relevant provisions and report
the account to the local labor administrative department, financial department, statistics department and the enterprise’s authoritative
department in written form.

Article 17

Enterprises with foreign investment must join in old-age, unemployment, medical, on-job injures, child-bearing and other social insurance
for their employees in accordance with relevant State provisions, and pay full premium to the social insurance institutions in time
according to the standards set by the local people’s government. The insurance premium should be listed and paid in line with the
State provisions. Employees should also pay their own old-age insurance premium in line with relevant provisions.

Article 18

The enterprises with foreign investment should establish the system of “Labor Manual” and “Old-Age Insurance Manual” for the employees,
recording the age, wage and the payment and spending of various social insurance like old-age, unemployment, on-job injuries and
medical treatment of the employees.

Article 19

Enterprises with foreign investment should pay living allowance to employees whose labor contracts terminated in accordance with Clauses
1 and 3 Article 11 , and Article 12 of this set of provisions and also medical treatment allowance to employees whose labor contract
is terminated in accordance with Clause 1 of Article 12 of this set of provisions in addition to the life allowance.

Article 20

The standards of the living and medical treatment allowances are calculated according to the employees, working years in the enterprises
with foreign investment. The living allowance issued to the employees with a working period of one year should be equivalent to the
one month pay of the employees; the medical treatment allowance to the employees should be equivalent to three months pay to employees
with less than 5 years or working term and equivalent to six months’ pay to employees with more than 5 years of working term. The
working time is counted as 1 year whereas the actual working term is more than 6 months but less than one year.

The base for the living and the medical treatment allowances is the average monthly pay for the six months before the labor contract
is terminate.

Article 21

Whereas an enterprise with foreign investment disbands in line with relevant provisions or the labor contract is terminated with the
agreement of both parties through consultations, the enterprise with foreign investment should, in accordance with relevant provisions
of the local people’s government, pay the life and social insurance premiums as required to social insurance institutions for those
employees who are in medical treatment or are recuperating due to injury at work or occupational disease as confirmed by the hospital,
and those who entirely lose or partly lose working ability after medical treatment as confirmed by the labor appraisal committee,
and the dependents of the deceased at work who are receiving pensions, women employees who are pregnant or are at the time of maternity
or lactation, and those who get nothing insured.

Article 22

The current employees of the enterprises with foreign investment enjoy the welfare treatment in accordance with relevant State provisions.

Article 23

Enterprises with foreign investment should draw a certain amount of housing fund for their Chinese employees in line with the provisions
of the local people’s government.

Article 24

Employees of enterprises with foreign investment enjoy leaves for festivals, vacations, public holidays, visiting parents or spouses
and handling funeral affairs, and maternity leave for women employees in line with the State provisions.

Article 25

If the two sides cannot solve through consultations the disputes that occur between the enterprises with foreign investment and the
trade unions or the worker representatives while concluding collective labor contracts, the local labor administrative departments
may invite the disputing parties together for a solution; if the two sides cannot solve through consultations the disputes that occur
while the enterprises with foreign investment implement the collective contract, they may apply for arbitration or take legal proceeding
according to laws.

Article 26

Enterprises with foreign investment should follow the State provisions for the handling of labor disputes, labor safety and hygiene
conditions, report and treatment of accidents occurred in work, working time, special protection for women employees and those under
age.

Article 27

Enterprises with foreign investment or the employees should bear responsibilities for compensation if they violate the labor contract,
infringe upon the interests of the other party and causes losses to the other party.

Article 28

Whereas an enterprise with foreign investment violates this set of provisions in recruiting employees, the local labor administrative
department may impose on the enterprise with foreign investment a fine in the amount of 5 to 10 times of the average monthly pay
of the recruited employees.

Article 29

Whereas an employees’ wage of an enterprise with foreign investment is lower than the local minimum wage standard, the local labor
administrative department shall order the enterprise with foreign investment to correct within a set time, and, apart from making
up for the wage according to the minimum standard, should pay the employee a compensation fund in the amount of 20 to 100 percent
of the difference between the actual paid wage and the minimum wage standard. If the enterprise with foreign investment fails to
pay the make-up and the compensation fund, it will be imposed a fine which is 1 to 3 times the make-up and the compensation fund.

An enterprise with foreign investment should correct at once the decision to ask employees to work extra hours and if it fails to
do so, it will be imposed a fine which is 5 times the actual monthly or daily pay depending on the total extra time.

Article 30

An enterprise with foreign investment that does not go through the formalities of social insurance for the employees should do it
in a set time in line with the provisions of labor administrative department; if it fails to pay various social insurance in time,
it should pay 2 percent of the delaying fund beginning from the date of expiration. And the delaying fund is put into various social
insurances.

Article 31

Enterprises with foreign investment should be ordered to correct or be closed to set the thing straight in a set time if it violates
provisions about labor safety and hygiene conditions and in addition be imposed a fine in line with relevant provisions.

Article 32

An enterprise that obstructs or refuses the labor supervision by the labor administrative department will be imposed a fine less than
1 percent of its monthly business turnover and sales volume.

Article 33

The above-mentioned fines may only be imposed after the enterprise with foreign investment refuses to correct even after the local
labor administrative department issues warning to the enterprise.

Article 34

The above-mentioned administrative punishments are carried out by the labor administrative department according to laws and all the
fines are handed over to the State treasury.

Article 35

The provisions are also applied to the joint equity- ventures, cooperative ventures, solely owned enterprises and limited- liability
companies established in the Chinese mainland by overseas Chinese and investors from Taiwan, Hong Kong and Macao.

Article 36

The Ministry of Labor is enpost_titled to interpret this set of provisions.

These provisions shall enter into force as of the date of promulgation and shall dominant should there be any conflict between the
provisions and the past labor administration provisions concerning enterprises with foreign investment.

The Ministry of Labor
1994-08-11

DECISION OF THE NATIONAL PEOPLE’S CONGRESS ON AUTHORIZING THE PEOPLE’S CONGRESS OF XIAMEN CITY AND ITS STANDING COMMITTEE AND THE PEOPLE’S GOVERNMENT OF XIAMEN CITY TO RESPECTIVELY FORMULATE REGULATIONS OR RULES FOR THE IMPLEMENTATION THEREOF IN THE XIAMEN SPECIAL ECONOMIC ZONE

Category	SPECIAL ECONOMIC ZONES AND COASTAL ECONOMIC DEVELOPMENT ZONES	Organ of Promulgation	The National People’s Congress	Status of Effect	In Force
Date of Promulgation	1994-03-22	Effective Date	1994-03-22

Decision of the National People’s Congress on Authorizing the People’s Congress of Xiamen City and Its Standing Committee and the People’s Government of Xiamen City to Respectively Formulate Regulations or Rules for the Implementation Thereof in the Xiamen Special Economic Zone

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

on March 22, 1994)

Having deliberated on the proposal submitted at the First Session of the
Eighth National People’s Congress by Yuan Qitong and other 35 deputies of the
National People’s Congress from Fujian Province for authorizing the People’s
Congress of Xiamen City and its Standing Committee and the Government of
Xiamen City to formulate regulations or rules respectively for the
implementation thereof in the Xiamen Special Economic Zone, the Eighth
National People’s Congress decides that, the People’s Congress of Xiamen City
and its Standing Committee shall be authorized to formulate regulations for
the implementation in the Xiamen Economic Zone in the light of the specific
conditions and actual needs in the Special Economic Zone and in accordance
with the Constitution and basic principles privided in the relevant laws and
administrative regulations, and they shall submit these regulations to the
Standing Committee of the National People’s Congress, the State Council and
the Standing Committee of the People’s Congress of Fujian Province for the
record; and the People’s Government of Xiamen City shall be authorized to
formulate rules and organize the implementation thereof in the Xiamen Special
Economic Zone.

STATE INDEMNITY LAW OF THE PEOPLE’S REPUBLIC OF CHINA

The Standing Committee of the National People’s Congress

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

No.23

The State Indemnity Law of the People’s Republic of China which has been adopted at the Seventh Meeting of the Standing Committee
of the Eighth National People’s Congress on May 12, 1994 is promulgated now, and shall enter into force as of January 1, 1995.

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

May 12, 1994

State Indemnity Law of the People’s Republic of China ContentsChapter I General provisions

Chapter II Administrative Indemnity

Section 1 Scope of Indemnity

Section 2 Indemnity Claimant and Indemnity Obligatory Agency

Section 3 Indemnity Procedure

Chapter III Criminal Indemnity

Section 1 Scope of indemnity

Section 2 Indemnity Claimant and Indemnity Obligatory Agency

Section 3 Indemnity Procedure

Chapter IV Methods of Indemnity and Standards of Calculation

Chapter V Other Provisions

Chapter VI Supplementary Provisions

Chapter I General provisions

Article 1

This Law is formulated, in accordance with the Constitution, for the purpose of ensuring citizens, legal persons and other organizations
the right to obtain the state indemnity according to law, and promoting the government agencies to perform their functions according
to law.

Article 2

Where a government agency or its personnel invade illegally the legitimate rights and interests of a citizen, legal person or other
organization resulting in injury while performing their functions, the sufferer shall be enpost_titled to obtain the state indemnity according
to this Law.

The state indemnity obligation shall be performed by the indemnity obligatory agency as prescribed in this Law.

Chapter II Administrative Indemnity

Section 1 Scope of Indemnity

Article 3

Where an administrative agency or its personnel commit any of the following infringements upon the personal rights while performing
its administrative functions, the sufferer shall have the right to obtain the indemnity:

(1)

to make a detention illegally or take administrative compulsory measures illegally to restrict the right of personal freedom of a
citizen;

(2)

to make a constraint illegally or deprive illegally the personal freedom of a citizen with other measures;

(3)

to cause bodily injury or death by taking such acts of violence as assault or instigating others to assault a citizen;

(4)

to use illegally arms, police weapons and cause bodily injury or death of a citizen; or

(5)

other offenses against law causing bodily injury or death of a citizen.

Article 4

Where an administrative agency or its personnel commit any of the following infringements upon the property rights while performing
its administrative functions, the sufferer shall have the right to obtain the indemnity:

(1)

to impose illegally an administrative punishment such as a fine, revoking a license and certificate, ordering to stop its business
operation, or confiscating the properties;

(2)

to adopt illegally administrative compulsory measures to a property such as to seal, detain or freeze the property;

(3)

to collect properties, or apportion the expenses against the state regulations; or

(4)

other offenses against law causing damages to property.

Article 5

Under any of the following circumstances, the state shall not undertake any indemnity obligation:

(1)

the individual behavior of the administrative agency personnel which has nothing to do with the performance of the administrative
functions;

(2)

the injury is caused due to his/its own behavior of the citizen, legal person or other organization; or

(3)

other circumstances prescribed by law.

Section 2 Indemnity Claimant and Indemnity Obligatory Agency

Article 6

The injured citizens, legal persons and other organizations shall have the right to claim the indemnity.

Where the injured citizen has died, his heirs and other relatives who supported or were supported by the decedent shall have the right
to claim the indemnity.

Where the injured legal person or other organization has terminated, the legal person or other organization which undertakes rights
of the former shall have the right to claim the indemnity.

Article 7

Where an administrative agency or its personnel invade the legitimate rights and interests of a citizen, legal person or other organization
resulting in injury while performing their administrative functions, this administrative agency shall be the indemnity obligatory
agency.

Where two or more administrative agencies or their personnel invade the legitimate rights and interests of a citizen, legal person
or other organization resulting in injury while performing their administrative functions together, those administrative agencies
shall be the joint indemnity obligatory agencies.

Where an organization with power authorized by law or regulations invades the legitimate rights and interests of a citizen, legal
person or other organization resulting in injury while exercising its administrative power authorized, that authorized organization
shall be the indemnity obligatory agency.

Where an organization or individual delegated by an administrative agency invades the legitimate rights and interests of a citizen,
legal person or other organization resulting in injury while executing its delegated administrative power, that delegating administrative
agency shall be the indemnity obligatory agency.

Where the indemnity obligatory agency has been revoked, the agency continuing to perform the former agency’s functions shall be the
indemnity obligatory agency; if no agency continues to perform the functions of the revoked agency, the administrative authority
which revoked the indemnity obligatory agency shall be the indemnity obligatory agency.

Article 8

In case of reconsideration by an reconsideration authority, the administrative agency originally committing the infringement shall
be the indemnity obligatory agency. Where the reconsideration decision of the reconsideration authority enlarges the injury, the
reconsideration authority shall perform the indemnity obligation for the enlarged part.

Section 3 Indemnity Procedure

Article 9

The indemnity obligatory agency shall give indemnity when any circumstances prescribed in Article 3 and Article 4 of this Law is
affirmed in accordance with law.

The indemnity claimant shall claim the indemnity first to the indemnity obligatory agency. He may also claim the indemnity when applying
for administrative reconsideration or bringing an administrative lawsuit.

Article 10

The indemnity claimant may claim the indemnity to any one of the joint indemnity obligatory agencies, and the indemnity obligatory
agency being claimed shall give indemnity first.

Article 11

The indemnity claimant may, according to the different injury, put forward more than one claims at one time.

Article 12

In claiming the indemnity, one shall submit an application in which the following particulars shall be indicated clearly:

(1)

the name, sex, age, working unit and address of the sufferer, the name, address of the legal person or other organization and the
name, position of the legal representative or the principal executive person;

(2)

concrete claim, facts and reasons; and

(3)

the date on which the application is made.

Where it is difficult for the indemnity claimant to write the application, he may delegate others to write on his behalf; he may also
make an oral application, which shall be made a written record by the indemnity obligatory agency.

Article 13

The indemnity obligatory agency shall give the indemnity according to the provisions of Chapter IV of this Law within two months after
receiving the application; if no indemnity has been given within the time limit or the indemnity claimant disagrees with the indemnity
amount, the indemnity claimant may bring a lawsuit before the people’s court within three months of the expiration of the time limit.

Article 14

The indemnity obligatory agency shall, after the indemnity has been given, order the personnel or the delegated organization or individual
with intention or major negligence to be burdened with all or part of the indemnity expenses.

The agency concerned shall impose an administrative sanction to the responsible personnel with intention or major negligence; if the
violations constitute a crime, the criminal responsibilities shall be investigated according to law.

Chapter III Criminal Indemnity

Section 1 Scope of indemnity

Article 15

Where the agencies with the functions of investigation, prosecution, trial jurisdiction or prison administration, or their personnel
commit any of the following infringements upon the personal rights while performing their functions, the sufferer shall have the
right to obtain the indemnity:

(1)

to detain wrongly a person with no criminal facts or no facts proved to be a major suspect;

(2)

to arrest wrongly a person with no criminal facts;

(3)

the retrial amends a judgment to be innocence according to the procedure for trial supervision, but the original criminal penalty
has been executed;

(4)

to cause bodily injury or death by taking such acts of violence as extorting a confession by torture or assaulting or instigating
others to assault a citizen; or

(5)

to use illegally arms, police weapons and cause bodily injury or death of a citizen.

Article 16

Where the agencies with the functions of investigation, prosecution, trial jurisdiction or prison administration, or their personnel
commit any of the following infringements upon the property rights while performing their functions, the sufferer shall have the
right to obtain the indemnity:

(1)

to give illegally a measure to a property such as to seal, detain, freeze, pursue the property; or

(2)

the retrial amends a judgment to be innocence according to the procedure for trial supervision, but the original judgment of fine
or confiscation of property has been executed.

Article 17

Under any of the following circumstances, the state shall not undertake the indemnity obligation:

(1)

a citizen is in custody or given a criminal punishment because he has provided a false statement intentionally, or forged other evidence
guilty;

(2)

a person who shall not be responsible for criminal responsibility according to the provisions of Article 14 and 15 of the Criminal
Law is put in custody;

(3)

a person who shall not be investigated for criminal responsibility according to the provisions of Article 11 of the Criminal Procedure
Law is put in custody;

(4)

the infringement is an individual behavior which has nothing to do with the performance of the functions of the personnel of the agencies
with the functions of investigation, prosecution, trial jurisdiction or prison administration;

(5)

the injury is caused due to the self-hurt, self-deformation or other intentional behaviors of the citizen; or

(6)

other circumstances prescribed by law.

Section 2 Indemnity Claimant and Indemnity Obligatory Agency

Article 18

The indemnity claimant shall be affirmed in accordance with the provisions of Article 6 of this Law.

Article 19

Where agencies with the functions of investigation, prosecution, trial jurisdiction or prison administration or their personnel invade
the legitimate rights and interests of a citizen, legal person or other organization resulting in injury while performing their functions,
those agencies shall be the indemnity obligatory agency.

Where a person has been wrongly detained with no criminal facts or no facts proved to be a major suspect, the agency which made the
decision of detention shall be the indemnity obligatory agency.

Where a person has been wrongly arrested with no criminal facts, the agency which made the decision of arrest shall be the indemnity
obligatory agency.

Where the retrial amends a judgment to be innocence, the people’s court which made the original effective judgment shall be the indemnity
obligatory agency. Where the trial of second instance amends a judgment to be innocence, the people’s court which made the judgment
of first instance and the agency which made the decision of arrest shall be the joint indemnity obligatory agencies.

Section 3 Indemnity Procedure

Article 20

The indemnity obligatory agency shall give indemnity when any circumstances prescribed in Article 15 and 16 of this Law are affirmed
according to law.

Where the required agency refuses to affirm any one of the circumstances prescribed in Article 15 and 16 of this Law as required
by the indemnity claimant, the indemnity claimant shall have the right to complain.

For the purpose of claiming the indemnity, the indemnity claimant shall apply first to the indemnity obligatory agency.

The provisions of Article 10 , 11 and 12 of this Law shall be applied in respect of the indemnity procedure.

Article 21

The indemnity obligatory agency shall give the indemnity in accordance with the provisions of Chapter IV of this Law within two months
after receiving the application; if no indemnity has been given within the time limit or the indemnity claimant disagrees with the
indemnity amount, the indemnity claimant may apply for reconsideration to the agency at a higher level within 30 days of the expiration
of time limit.

Where the indemnity obligatory agency is the people’s court, the indemnity claimant may apply to the indemnity committee of the people’s
court at a higher level to make the indemnity decision.

Article 22

The reconsideration authority shall make a decision within two months after receiving the application.

If the indemnity claimant disagrees with the reconsideration decision, he may, within 30 days of receipt of the notice of the reconsideration
decision, apply to the indemnity committee of the people’s court at the same level in the area where the reconsideration authority
is located to make an indemnity decision; if the reconsideration authority fails to make a decision within the time limit, the indemnity
claimant may, within 30 days of the expiration of the time limit, apply to the indemnity committee of the people’s court at the same
level in the area where the reconsideration authority is located to make an indemnity decision.

Article 23

The people’s courts at the mediate level and above shall each establish an indemnity committee, which shall be composed of three to
seven judges of the people’s court.

In making indemnity decisions, the indemnity committee shall adopt the principle of the minority yielding to the majority.

The indemnity decision made by an indemnity committee shall be an effective decision, which must be executed.

Article 24

Upon the completion of the indemnity, the indemnity obligatory agency shall recover all or part of the indemnity expenses from the
personnel falling under the following circumstances:

(1)

being involved in the circumstances prescribed in item (4) and (5) of Article 15 of this Law; or

(2)

while handling the case, committing embezzlement, accepting bribes, doing malpractice for personal benefits, or perverting the law
in adjudication of the case.

The authority concerned shall impose an administrative sanction to the responsible personnel falling under the circumstances prescribed
by item (1) and (2) of the preceding paragraph; if the violations constitute a crime, the criminal responsibilities shall be investigated
according to law.

Chapter IV Methods of Indemnity and Standards of Calculation

Article 25

The state indemnity shall take the payment of compensation as the main method.

If possible, return of property or restoration of original condition of the property shall be conducted.

Article 26

Where the personal freedom of a citizen is violated, the daily indemnity payment shall be calculated according to the average daily
salary of the employees of the state in the last year.

Article 27

Where the life and health right of a citizen is violated, the indemnity payment shall be calculated according to the following provisions:

(1)

in case of bodily injury, the medical expenses shall be paid and the income deduction because of loss of working time shall be compensated.
The daily indemnity payment for the income deduction shall be calculated according to the average daily salary of the employees of
the state in the last year, provided the total payment shall not exceed 5 times of the average annual salary of the employees of
the state in the last year;

(2)

in case of full or part loss of the labour ability, the medical expenses and compensation for disability shall be paid. The compensation
for disability shall be determined according to the degree of the loss of labour ability, and the total payment for part loss of
labour ability shall not exceed 10 times of the average annual salary of the employees of the state in the last year, while the total
payment for full loss of labour ability shall not exceed 20 times of the average annual salary of the employees of the state in the
last year. In case of full loss of labour ability, the living expenses shall in addition be paid to the persons who have no labour
ability and must be maintained and supported by the sufferer; and

(3)

in case of death, the compensation for death and the funeral expenses shall be paid, the total of which shall be 20 times of the average
annual salary of the employees of the state in the last year. The living expenses shall in addition be paid to the persons who have
no labour ability and were supported by the decedent.

The standard of the living expenses mentioned in item (2) and (3) of the preceding paragraph shall be determined with reference to
the provisions concerning living relief of the local civil administration. Where the supported person is under age, the living expenses
shall be given till he is at the age of full 18; in other cases, the living expenses shall be given till his death.

Article 28

Where the property rights of a citizen, legal person, or other organization are inviolated and thus injury has been caused, it shall
be handled according to the following provisions:

(1)

in case of monetary penalty, fine, pursuing or confiscation of property, or collection of property or apportion of expenses in violation
of provisions of the state, the property shall be returned;

(2)

in case of seal, detention or freeze of property, the seal, detention or freeze shall be released; in the case of damage or extinction
of the property, the compensation shall be paid according to the provisions of Item (3) and (4) of this article;

(3)

in case of damage of the property which shall be returned, if possible, the original condition of the property shall be restored;
if the restoration of original condition is not possible, a compensation shall be paid according to the degree of damage;

(4)

in case of extinction of the property which shall be returned, an appropriate compensation shall be paid;

(5)

where the property has been auctioned, the price amount from the auction shall be paid;

(6)

in case of revocation of a license or certificate, and of an order to stop business operation, the running expenses necessary for
the out-of-business period shall be compensated; and

(7)

in case of other damage to the property, an compensation shall be paid according to the direct loss.

Article 29

The indemnity expenses, shall be listed in the fiscal budget at various levels, the detailed measures of which shall be formulated
by the State Council.

Chapter V Other Provisions

Article 30

Where it has been affirmed according to law that any one of the circumstances prescribed in item (1) and (2) of Article 3 and item
(1),(2) and (3) of Article 15 of this Law is existed, and that the right to reputation or honour of the sufferer is damaged, the
indemnity obligatory agency shall, within the influenced scope of the infringement, eliminate the ill effects, rehabilitate the reputation
of the sufferer, and make an apology.

Article 31

The procedure for claiming the indemnity for injury caused by compulsory measures against obstruction of proceedings or preservative
measures illegally adopted or by wrong execution of judgment, order or other legal documents by the people’s court in civil or administrative
proceedings shall apply the provisions relating to the criminal indemnity procedure of this Law.

Article 32

The time limit for the indemnity claimant to claim the state indemnity shall be two years, counting from the date of affirmation of
the illegal acts of the government agency or its personnel in performing their functions, and excluding the period of being in custody.

The time limit of claim shall be suspended during the last six months of the limit if the indemnity claimant cannot exercise his claim
right due to force majeure or other obstacles. The limitation shall resume on the day when the grounds for the suspension are eliminated.

Article 33

This Law shall be applicable to foreign citizens, enterprises and organizations who claim the state indemnity to the People’s Republic
of China within the territory of the People’s Republic of China.

If any country fails to protect or restricts the right to claim indemnity from the its government of citizens, enterprises and other
organization of the People’s Republic of China, the People’s Republic of China shall apply the principle of reciprocity in respect
of that country.

Chapter VI Supplementary Provisions

Article 34

The indemnity obligatory agency, reconsideration authority and the people’s court shall not charge any fees from the indemnity claimant.

No tax shall be levied on the indemnity payment obtained by the indemnity claimant.

Article 35

This Law shall come into force as of January 1, 1995.

Appendix:The relevant provisions of law

the Criminal Law Article 14 Any person who has reached the age of 16 and who commits a crime shall bear criminal responsibility.

Any person who has reached the age of 14 but not the age of 16 and who commits homicide, inflicting serious bodily injury, robbery,
arson, habitual theft or any other crime seriously undermining social order shall bear criminal responsibility.

Any person who has reached the age of 14 but not the age of 18 and who commits a crime shall be given a lighter or mitigated punishment
.

If a person is not punished because he has not reached the age of 16, the head of his family or his guardian shall be ordered to discipline
and educate him. When necessary, he may also be taken in by the government for reeducation. Article 15 If a mental patient causes
dangerous consequences at a time when he is unable to recognize or control his own conduct, he shall not bear criminal responsibility,
but his family members or guardian shall be ordered to keep him under strict surveillance and arrange for his medical treatment.

Any person whose mental illness is of an intermittent nature shall bear criminal responsibility if he commits a crime when he is in
a normal mental state.

Any intoxicated person who commits a crime shall bear criminal responsibility.

II.

the Criminal Procedure Law Article 11 In any of the following circumstances, no criminal responsibility shall be investigated; if
investigation has already been undertaken, the case shall be dismissed, or prosecution shall not be initiated, or innocence shall
be declared:

(1)

if an act is obviously of minor importance, causing no serious harm, and is therefore not deemed a crime;

(2)

if the limitation period for criminal prosecution has expired;

(3)

if an exemption of criminal punishment has been granted in a special amnesty decree;

(4)

if the crime is to be handled only upon complaint according to the Criminal Law, but there has been no complaint or the complaint
has been withdrawn;

(5)

if the defendant is deceased; or

(6)

if other laws or decrees provide an exemption from investigation of criminal responsibility.

The Standing Committee of the National People’s Congress
1994-05-12

REGULATIONS ON CONTROL OF MARRIAGE REGISTRATION

Category	MARRIAGE AND FAMILY	Organ of Promulgation	The State Council	Status of Effect	In Force
Date of Promulgation	1994-02-01	Effective Date	1994-02-01

Regulations on Control of Marriage Registration

Chapter I  General Provisions
Chapter II  Marriage Registration Authorities
Chapter III  Registration of Marriage
Chapter IV  Marriage Registration Archives and Marriage Relationship
Chapter V  Supervision and Administration
Chapter VI  Supplementary Provisions

(Adopted by the State Council on January 12, 1994 and promulgated by

Decree No.1 of the Ministry of Civil Affairs on February 1, 1994)
Chapter I  General Provisions

Article 1 These Regulations are formulated in accordance with the
Marriage Law and other relevant laws, with a view to guaranteeing the
implementation of the marriage system based on the freedom of marriage, on
monogamy and on equality between men and women, strengthening the
administration of marriage registration, protecting the legitimate rights and
interests of both parties in marriage and dealing with illegal marriages
according to law.

Article 2 Marriage, divorce and resumption of marriage between Chinese
citizens within the territory of China must be entered into registration
according to the provisions of these Regulations.

The registration of marriage between Chinese citizens and foreigners,
between overseas Chinese and domestic citizens, between residents who come
from Hongkong, Macau and Taiwan and inland citizens shall respectively be
handled according to the relevant provisions.

Article 3 The legitimate rights and interests of parties having gone
through marriage registration according to law shall be protected by law.

Article 4 The civil affairs department under the State Council shall be
responsible for the control of marriage registration throughout the country.

Civil affairs departments under local people’s governments at or above the
county level shall be responsible for the control of marriage registration
within their respective administrative divisions.
Chapter II Marriage Registration Authorities

Article 5 Marriage registration authorities refer to urban subdistrict
offices or civil affairs departments under people’s governments in municipal
districts or in cities not divided into districts, and refer to people’s
governments of townships, nationality townships and towns in rural areas.

Article 6 The functions of marriage registration authorities are as
follows:

(1) handling marriage registration;

(2) making out marriage relationship certificates;

(3) dealing with illegal marriages according to law; and

(4) propagating marriage laws and advocating civilized marriage customs.

Article 7 Marriage registrars of the marriage registration authorities
shall receive vocational training organized by civil affairs departments under
people’s governments at or above the county level. If they pass the
qualification examination, a marriage registrar certificate shall be issued to
them.
Chapter III Registration of Marriage

Article 8 Parties applying for marriage registration shall truthfully
provide to marriage registration authorities relevant certificates and
documents stipulated in these Regulations and shall not conceal the truth.

In handling marriage registration, marriage registration authorities shall
not require applicants to provide any certificate and document not stipulated
in these Regulations.

Article 9 Both parties intending to get married must appear in person at
the marriage registration authority in the place where either of the parties
has his/her residence registration and apply for marriage registration. On
application, they shall hold the following certificates and documents:

(1) certificate of each applicant’s residence registration;

(2) resident identity cards of each applicant; and

(3) marital status certification issued by each applicant’s unit,
villagers committee or residents committee.

A divorced person shall be required to hold his/her divorce certificate.

In places practising pre-marital health check-ups, parties applying for
marriage registration must go to the designated medical care institution for
pre-marital health check-ups and present the pre-marital health check-up
report to the marriage registration authority.

Article 10 A system of pre-marital health check-ups shall be set up in
places where the conditions have been fulfilled. Areas to be decided to
practise pre-marital health check-ups shall be proposed by civil affairs
departments and public health departments of people’s governments in
provinces, autonomous regions and municipalities directly under the Central
Government and be reported to the people’s governments at the same level for
approval.

Article 11 Marriage registration authorities shall examine applications
for marriage registration and shall promptly grant registration and issue
marriage certificates to those applicants who conform to the marriage
conditions. For a divorced person, his/her divorce certificate shall be
revoked. The husband-and-wife relationship shall be established as soon as
they acquire the marriage certificates.

Article 12 If either of the parties applying for marriage registration
falls under any of the following categories, the marriage registration
authority shall not register their marriage.

(1) not reaching the legally marriageable age;

(2) not based upon willingness;

(3) already having a spouse;

(4) if the parties are lineal relatives by blood, or collateral relatives
by blood up to the third degree of kinship; or

(5) suffering from a disease with which a person is prohibited from
marriage or postponed to be married as stipulated by law.

Article 13 Where parties applying for marriage registration are
interfered with by their units or a third party and this enables them not to
obtain the required documents, the marriage registration authority shall grant
registration after confirming that they really conform to the marriage
conditions.

Article 14 Both parties intending a divorce must appear in person at the
marriage registration authority in the place where either of the parties has
his/her residence registration and apply for divorce registration. On
application, they shall hold the following certificates and documents:

(1) certificates of each applicant’s resident registration;

(2) resident identity cards of each applicant;

(3) introduction letters issued by each applicant’s unit, villagers
committee or residents committee;

(4) the divorce agreement; and

(5) the marriage certificate.

Article 15 A divorce agreement shall clearly contain matters agreed upon
between both parties regarding their intentions of divorce, fostering of
children, economic aid for difficulties in living of the husband or the wife
and disposal of property and debts. The contents of such an agreement shall be
conducive to the protection of legitimate rights and interests of women and
children.

Article 16 The marriage registration authority shall examine the divorce
application submitted by the parties and shall, within one month from the date
of accepting the application, register the divorce, issue them a divorce
certificate and revoke their marriage certificates where the parties conform
to the divorce conditions. The husband-and-wife relationship shall be
rescinded as soon as they acquire the divorce certificate.

Article 17 If one divorced party fails to perform his/her duty according
to the divorce agreement, the other party may bring a civil lawsuit before a
people’s court.

Article 18 If either of the parties applying for divorce registration
falls under any of the following categories, the marriage registration
authority shall not accept the application.

(1) if only one party requires a divorce;

(2) if both parties require a divorce, but fail to reach an agreement
regarding matters such as fostering of children, economic aid for difficulties
in living of the husband or the wife and disposal of property and debts;

(3) if one party or both parties is or are a person(s) with limited
capacity for civil conduct or with no capacity for civil conduct; or

(4) if they didn’t go through marriage registration.

Article 19 Both divorced parties intending to resume their
husband-and-wife relationship must appear in person at the marriage
registration authority in the place where either of parties has his/her
residence registration and apply for the registration of resumption of
marriage. The marriage registration authority shall handle the application for
resumption of marriage submitted by the parties according to the procedure for
registration of marriage and the parties may omit pre-marital health check-ups.

Article 20 Marriage registration authorities shall explain reasons in
writing for rejecting applications for marriage registration submitted by
parties.
Chapter IV Marriage Registration Archives and Marriage Relationship
Certificates

Article 21 Marriage registration authorities shall file marriage
registration archives. The measures for control of marriage registration
archives shall be formulated in accordance with the relevant provisions of the
Archives law by the civil affairs department under the State Council.

Article 22 Parties who lose, damage or destroy marriage certificates or
divorce certificates may, on the strength of the marital status certificates
issued by their units, villagers committees or residence committees, apply to
the marriage registration authority with which they went through their
marriage registration for making out a marriage relationship certificate.

Article 23 The marriage registration authority shall examine parties’
application for making out a marriage relationship certificate and shall,
based upon the parties’ marriage registration archives, make out a certificate
of husband-and-wife relationship for the parties who lose, damage or destroy
marriage certificates and a certificate of rescinding husband-and-wife
relationship for the parties who lose, damage or destroy divorce certificates.

The certificates of husband-and-wife relationship and the certificates of
rescinding husband-and-wife relationship shall have equal legal effect with
the marriage certificates and the divorce certificates.
Chapter V Supervision and Administration

Article 24 If citizens not reaching the legally marriageable age cohabit
in the name of the husband and wife, or citizens conforming to the marriage
conditions cohabit in the name of the husband and wife without marriage
registration, their marriage relationship shall be null and void and outside
the protection of law.

Article 25 If parties applying for marriage registration resort to
deception and obtain marriage registration, the marriage registration
authority shall withdraw the marriage registration and shall declare to the
parties intending to get married or to resume their marriage that their
marriage relationship is null and void, and recall the marriage certificates,
and declare to the parties intending for divorce that the rescission of
marriage relationship is null and void, and recall the divorce certificates.

Article 26 If a party has a spouse and commits bigamy, but his/her spouse
doesn’t accuse him/her, the marriage registration authority shall expose the
case to the procuratorial organ.

Article 27 If a unit or an organization issues a false certificate or
document for the parties applying for marriage registration, the marriage
registration authority shall confiscate the certificate or document and
propose to the unit or organization for admonishing and criticizing or giving
disciplinary sanctions to persons directly responsible.

Article 28 If any marriage registrar grants registration in violation of
the provisions of Articles 12 and 18 in these Regulations, the marriage
registration authority shall give him disciplinary sanctions or disqualify him
as a marriage registrar. The registration of marriage between parties not yet
conforming to the conditions for marriage registration shall be withdrawn and
the marriage registration certificate revoked.

Article 29 If any party thinks that he conforms to the marriage
registration conditions but the marriage registration authority refuses to
grant registration to him, or if any party refuses to accept punishment, he
may apply for reconsideration according to the provisions of the Regulations
on Administrative Reconsideration. If he refuses to accept the reconsideration
decision, he may bring a lawsuit according to the provisions of the
Administrative Procedure Law.
Chapter VI Supplementary Provisions

Article 30 For marriage registration certificates and marriage
relationship certificates mentioned in these Regulations, the civil affairs
department under the State Council shall decide their unified forms and civil
affairs departments of people’s governments of provinces, autonomous regions
and municipalities directly under the Central Government shall print them.

Article 31 Any party shall pay the costs for taking out the marriage
registration certificate and marriage relationship certificate. The cost
standard shall be set by the civil affairs department under the State Council
in consultation with relevant departments.

Article 32 People’s governments of provinces, autonomous regions and
municipalities directly under the Central Government may formulate proper
restrictions upon marriages between persons below the legally marriageable age.

Article 33 People’s governments of national autonomous areas may, in
accordance with the principles of these Regulations and the actual practices
of the local nationalities with regard to the control of marriage
registration, formulate adaptive or supplementary provisions.

Article 34 These Regulations shall come into effect on the date of its
promulgation. The Procedures for Marriage Registration, approved by the State
Council on December 31, 1985 and promulgated by the Ministry of Civil Affairs
on March 15, 1986, shall be invalidated on the same day.

REGULATIONS ON THE MILITARY RANKS OF OFFICERS OF THE CHINESE PEOPLE’S LIBERATION ARMY

Regulations on the Military Ranks of Officers of the Chinese People’s Liberation Army

(Effective Date 1994.05.12)

CHAPTER I GENERAL PROVISIONS

CHAPTER II MILITARY RANKS OF OFFICERS IN ACTIVE SERVICE

CHAPTER III RANKS OF OFFICERS IN ACTIVE SERVICE BY VIRTUE OF THEIR

POSTS

CHAPTER IV INITIAL CONFERMENT OF RANKS ON OFFICERS IN ACTIVE SERVICE CHAPTER V PROMOTION OF THE RANKS OF OFFICERS IN ACTIVE SERVICE

CHAPTER VI DEMOTION ANNULMENT AND DEPRIVATION OF THE RANKS OF

OFFICERS IN ACTIVE SERVICE

CHAPTER VII INSIGNIAS OF THE RANKS OF OFFICERS IN ACTIVE SERVICE

CHAPTER VIII SUPPLEMENTARY PROVISIONS

Article 1 These Regulations are formulated in accordance with the relevant provisions of the Constitution of the People’s Republic of China
and the Military Service Law of the People’s Republic of China.

Article 2 A system of military ranks to be applied to officers shall be established for the purpose of strengthening the revolutionization,
modernization and regularization of the People’s Liberation Army, facilitating the command and management of the Army and heightening
the officers’ sense of responsibility and honour.

Article 3 An officer’s rank shall be the post_title and insignia identifying the grade and status of the officer as well as an honour granted to
him by the State.

Article 4 In accordance with the nature of service, the military ranks shall be classified into ranks for officers in active service and ranks
for officers in reserve service.

Article 5 An officer with a higher rank shall be the superior of an officer with a lower rank. When an officer with a higher rank is subordinated
to an officer with a lower rank in terms of post, the officer holding a higher post shall be the superior.

Article 6 When an officer in active service is shifted to reserve service, his rank shall be identified as one “in reserve service”. When
an officer retires from military service, his rank shall be preserved and identified as “retired”.

CHAPTER II MILITARY RANKS OF OFFICERS IN ACTIVE SERVICE

Article 7 Officers’ ranks shall be classified into the following ten grades under three categories:

(1) Generals: General, Lieutenant General, Major General;

(2) Field officers: Senior Colonel, Colonel, Lieutenant Colonel, Major; and

(3) Junior officers: Captain, Lieutenant, Sceond Lieutenant.

Article 8 Officers’ ranks shall be differentiated as follows:

(1) Operational, political and logistics officers: General, Lieutenant General, Major General, Senior Colonel, Colonel, Lieutenant
Colonel, Major, Captain, Lieutenant and Second Lieutenant.

The ranks of officers in the Navy and in the Air Force shall be identified as “Navy” and “Air Force” respectively.

(2) Specialized technical officers: Lieutenant General, Major General, Senior Colonel, Colonel, Lieutenant Colonel, Major, Captain,
Lieutenant and Second Lieutenant. Their ranks shall be identified as “specialized technical”.

CHAPTER III RANKS OF OFFICERS IN ACTIVE SERVICE BY VIRTUE OF THEIR POST

Article 9 The People’s Liberation Army shall apply a system of conferring ranks on officers by virtue of their posts.

Article 10 The Central Military Commission of the People’s Republic of China commands the armed forces of the country. The Central Military
Commission practises a system wherein the Chairman assumes overall responsibility. No military rank shall be conferred on the Chairman
of the Central Military Commission.

The ranks of the Vice-chairmen of the Central Military Commission by virtue of their posts shall be General.

The ranks of members of the Central Military Commission by virtue of their posts shall be General.

Article 11 The ranks for operational, political and logistics officers by virtue of their posts shall be as follows:

Chief of the General Staff and Director of the General Political Department of the People’s Liberation Army: General;

Officers at the level of commander of a major military command: General or Lieutenant General;

Officers at the level of deputy commander of a major military command: Lieutenant General or Major General;

Officers at the level of corps commander: Major General or Lieutenant General;

Officers at the level of deputy corps commander: Major General or Senior Colonel;

Officers at the level of division commander: Senior Colonel or Major General;

Officers at the level of deputy division commander (or brigade commander): Colonel or Senior Colonel;

Officers at the level of regiment commander (or deputy brigade commander): Colonel or Lieutenant Colonel;

Officers at the level of deputy regiment commander: Lieutenant Colonel or Major;

Officers at the level of battalion commander: Major or Lieutenant Colonel;

Officers at the level of deputy battalion commander: Captain or Major;

Officers at the level of company commander: Captain or Lieutenant;

Officers at the level of deputy company commander: Lieutenant or Captain; and

Officers at the level of platoon leader: Second Lieutenant or Lieutenant.

Article 12 The ranks for specialized technical officers by virtue of their posts shall be as follows:

Senior specialized technical officer: from Lieutenant General to Major;

Intermediate specialized technical officer: from Senior Colonel to Caption; and

Junior specialized technical officer: from Lieutenant Colonel to Second Lieutenant.

CHAPTER IV INITIAL CONFERMENT OF RANKS ON OFFICERS IN ACTIVE SERVICE

Article 13 Military ranks shall be conferred on officers by virtue of their posts.

Article 14 Appropriate ranks shall be conferred on officers on the basis of the posts they are holding, their political integrity and professional
competence, their actual performance, their contributions to the revolutionary cause and their experience in military service.

Article 15 Personnel appointed officers for the first time shall have one of the following ranks conferred on them:

(1) The rank of Second Lieutenant shall be conferred on graduates of special secondary schools of the Army;

The rank of Second Lieutenant shall be conferred on graduates of two-or three-year colleges; in accordance with the relevant regulations
of the General Political Department of the People’s Liberation Army, the rank of lieutenant may be conferred on some of them;

The rank of Lieutenant shall be conferred on graduates of regular colleges; in accordance with the relevant regulations of the General
Political Department of the People’s Liberation Army, the rank of Second Lieutenant may be conferred on some of them;

The rank of Captain shall be conferred on those who have a master’s degree; in accordance with the relevant regulations of the General
Political Department of the People’s Liberation Army, the rank of lieutenant may be conferred on some of them; the rank of Lieutenant
shall conferred on those who have finished graduate courses without a Master’s degree;

The rank of Major shall be conferred on those who have a doctor’s degree; in accordance with the relevant regulations of the General
Political Department of the People’s Liberation Army, the rank of Captain may be conferred on some of them.

(2) When enlisted men are appointed officers in wartime, appropriate ranks shall be conferred on them in accordance with the system
of officers’ ranks by virtue of their posts.

(3) When civilian cadres of the Army and personnel of non-military departments are appointed officers, appropriate ranks shall be
conferred on them in accordance with the system of officers’ ranks by virtue of their posts.

Article 16 The initial conferment of ranks on officers shall be approved in line with the limits of authority prescribed as follows:

(1) The ranks of General, Lieutenant General, Major General, Senior Colonel and Colonel shall be conferred with the approval of the
Chairman of the Central Military Commission;

(2) The ranks of Lieutenant Colonel and Major shall be conferred with the approval of the head(s) of a general department of the People’s
Liberation Army, a major military command, one of the different services and arms, or a unit equivalent to a major military command;
and

(3) The ranks of Captain, Lieutenant and Second Lieutenant shall be conferred with the approval of the head(s) of a combined corps
or a unit at the corps level that has the power to appoint and remove officers.

CHAPTER V PROMOTION OF THE RANKS OF OFFICERS IN ACTIVE SERVICE

Article 17 The promotion of the ranks of officers shall be conducted at the following intervals:

(1) In peacetime, an interval for an officer to be promoted shall be: two years for officers who are graduates of two-or three-year
college or other institutions of higher learning to be promoted from Second Lieutenant to Lieutenant, three years for others without
such college education to be promoted from Second Lieutenant to Lieutenant, and four years for officers to be promoted from Lieutenant
to Captain, from Captain to Major, from Major to Lieutenant Colonel, from Lieutenant Colonel to Colonel or from Colonel to Senior
Colonel. Officers with the rank of Senior Colonel or above shall be promoted selectively on the basis of their posts, their political
integrity and professional competence and their contributions to the building of national defence; and

(2) The interval for the promotion of the ranks of officers may be shortened in wartime. Specific measures shall be fomulated by
the Central Military Commission in the light of wartime situations.

The periods during which officers study in academies or schools shall be included in the intervals for the promotion of their ranks.

Article 18 In general, officers shall be promoted grade by grade at regular intervals.

Article 19 When, at the end of an interval for promotion, an officer is disqualified for promotion in accordance with the relevant provisions
of the Central Military Commission because of his violation of military discipline, his promotion shall be deferred or he shall retire
from active service.

Article 20 When an officer is appointed to a higher post while his rank is lower than the minimum rank for his new post, he shall be promoted
ahead of time to the minimum rank for his new post.

Article 21 Officers who have rendered outstanding services in battle or work may be promoted in rank ahead of time.

Article 22 If an officer whose appointment as vice-chairman or a member of the Central Military Commission has been decided is to be promoted
to a general, and the rank of General shall be conferred by the Chairman of the Central Military Commission.

Article 23 Except for the cases as provided by Article 22 of the present Regulations, promotion of officers’ ranks shall be approved by the
authorities with the prescribed power to appoint and remove officers. However, the promotion of ranks of the following officers
shall be approved in accordance with the following provisions:

(1) An officer at the level of deputy division commander (or brigade commander) to be promoted to Senior Colonel, or a specialized
technical officer is to be promoted to Senior Colonel, Major General or Lieutenant General shall be approved by the Chairman of the
Central Military Commission;

(2) A specialized technical officer to be promoted to Colonel shall be approved by the head of a general department of the People’s
Liberation Army, of a major military command, of one of the services or arms of the Army or of a unit equivalent to a major military
command; and

(3) An officer at the level of deputy battalion commander to be promoted to Major, or a specialized technical officer to be promoted
to Major or Lieutenant Colonel, shall be approved by the head of a combined corps or of a unit at the corps level that has the power
to appoint and remove officers.

CHAPTER VI DEMOTION ANNULMENT AND DEPRIVATION OF THE RANKS OF OFFICERS

Article 24 If an officer is demoted to a lower post because he is disqualified or the current post while his rank is higher than the maximum
rank for his hew post, his rank shall be readjusted to the maximum rank for his new post. The readjustment of his rank shall be approved
by the same authority that approved his previous rank.

Article 25 An officer who violates military discipline may be punished by a demotion in rank in accordance with the relevant provisions of the
Central military Commission. The demotion in his rank shall be approved by the same authority that approved the initial conferment
of the rank.

Demotion in rank shall not be applied to Second Lieutenants.

Article 26 The interval for the promotion of the rank of a demoted officer shall be counted anew in accordance with the provisions for the rank
to which he has been demoted.

When an officer punished by a demotion in rank has rectified his mistake and made outstanding achievements in battle or work, the
interval for the promotion of his rank may be shortened.

Article 27 When an officer is removed from his post and is no longer an officer, his military rank shall be annulled. The annullment of his
rank shall be approved by the same authority that approved the initial conferment of the rank.

The rank of an officer who has been deprived of his military status shall be annulled. The anullment of his rank shall be approved
by the same authority that approved the deprivation of his military status.

Article 28 When an officer commits a crime and is deprived of his political rights by law or sentenced to imprisonment of three years or more,
he shall be deprived of his military rank by decision of the court.

When a retired officer commits a crime, he shall be deprived of his rank in accordance with the provisions of the preceding paragraph.

When an officer who has been deprived of his rank for committing a crime is required, after serving his sentence, to continue to serve
in the People’s Liberation Army and to be granted a military rank, the case shall be handled in accordance with the provisions of
Article 16 of the present Regulations.

CHAPTER VII INSIGNIAS OF THE RANKS OF OFFICERS IN ACTIVE SERVICE

Article 29 Patterns of shoulder loops and insignias as well as the ways of wearing them shall be promulgated by the Central Military Commission.

Article 30 The shoulder loops and insignias worn by officers must correspond with their ranks.

CHAPTER VIII SUPPLEMENTARY PROVISIONS

Article 31 The system of ranks for officers in reserve service shall be formulated separately.

Article 32 The system of ranks for enlisted men shall be formulated by the State Council and the Central Military Commission.

Article 33 The Chinese People’s Armed Police Force shall apply a system of ranks for armed policemen, and specific measures shall be formulated
by the State Council and the Central Military Commission.

Article 34 The General Staff and the General Political Department of the People’s Liberation Army shall, in accordance with these Regulations,
formulate rules for their implementation, which shall be put into effect after being submitted to and approved by the Central Military
Commission.

Article 35 These Regulations shall come into force as of the date of promulgation.

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2000

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON QUESTIONS CONCERNING THE HANDLING OF THE TAX ALREADY LEVIED RELATED TO...

ADMINISTRATIVE REGULATIONS GOVERNING THE REGISTRATION OF COMPANIES

INTERIM PROVISIONS OF SHANGHAI MUNICIPALITY ON THE REPLACEMENT OF THE STATE-OWNED HOUSE IN WAITAN AREA (THE BUND)

DETAILED RULES FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONS ON LAND VALUE-ADDED TAXES

RULES GOVERNING THE IMPLEMENTATION OF THE ENTRY AND EXIT OF ALIENS

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON RELEVANT ISSUES CONCERNING THE LOCAL TAX SUCH AS URBAN MAINTENANCE AND CONSTRUCTION

OFFICIAL REPLY ON THE QUESTION CONCERNING THE LEVY OF BUSINESS TAX ON CHINESE-FOREIGN COOPERATIVE DEVELOPMENT OF REAL ESTATE

PROVISIONS ON THE LABOR ADMINISTRATION OF THE ENTERPRISES OF FOREIGN INVESTMENT

DECISION OF THE NATIONAL PEOPLE’S CONGRESS ON AUTHORIZING THE PEOPLE’S CONGRESS OF XIAMEN CITY AND ITS STANDING COMMITTEE AND THE PEOPLE’S GOVERNMENT OF XIAMEN CITY TO RESPECTIVELY FORMULATE REGULATIONS OR RULES FOR THE IMPLEMENTATION THEREOF IN THE XIAMEN SPECIAL ECONOMIC ZONE

STATE INDEMNITY LAW OF THE PEOPLE’S REPUBLIC OF CHINA

REGULATIONS ON CONTROL OF MARRIAGE REGISTRATION

REGULATIONS ON THE MILITARY RANKS OF OFFICERS OF THE CHINESE PEOPLE’S LIBERATION ARMY

CONSTITUTION ACT, 1982 – page 22

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

CONSTITUTION ACT, 1982 – page 17

CONSTITUTION ACT, 1982 – page 16

CONSTITUTION ACT, 1982 – page 12

CONSTITUTION ACT, 1982 – page 11

CONSTITUTION ACT, 1982 – page 10

CONSTITUTION ACT, 1982 – page 9

CONSTITUTION ACT, 1982 – page 8

CONSTITUTION ACT, 1982 – page 7