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2005

DECISION OF THE PREPARATORY COMMITTEE FOR THE MACAO SPECIAL ADMINISTRATIVE REGION OF THE NATIONAL PEOPLE’S CONGRESS ON DETERMINATION OF QUALIFICATION FOR TRANSITING THE LEGISLATORS OF THE ORIGINAL LAST LEGISLATIVE COUNCIL OF MACAO WHO WERE TO BE ELECTED, TO THE MEMBERS OF THE FIRST LEGISLATIVE COUNCIL OF THE MACAO SPECIAL ADMINISTRATIVE REGION AND COMPLEMENT OF SHORT OF QUOTA.

Category  SPECIAL ADMINISTRATIVE REGION Organ of Promulgation  The Preparatory Committee for the Macao Special Administrative Region of Status of Effect  In Force
Date of Promulgation  1999-08-29 Effective Date  1999-08-29  


Decision of the Preparatory Committee for the Macao Special Administrative Region of the National people’s Congress on determination
of qualification for transiting the legislators of the original Last Legislative Council of Macao who were to be elected, to the
members of the First Legislative Council of the Macao Special Administrative Region and complement of short of quota.



the National People’s Congress

(Adopted at the 10th Plenary Session of the Preparatory Committee for the

Macao Special Administrative Region of the National people’s Congress on
August 29, 1999)

    In accordance with the provisions of the People’s Congress on the Method for the Formation of the First Government,
the First Legislative Council and Judicial Organ of the Macao Special
Administrative Region > and the First Legislative Council of the Macao Special Administrative Region of the
People’s Republic of China > adopted by the Preparatory Committee for the
Macao Special Administrative Region, through examination of qualification for
the legislators of the original last Legislative Council of Macao who ask for
transiting to members of the First Legislative Council of the Macao Special
Administrative Region, the Preparatory Committee for the Macao Special
Administrative Region of the National people’s Congress decide :

    1. The legislators of the original Last Legislative Council of Macao who
were to be elected directly (in order of the stroke of simplified Chinese
character of family name, same below ) Feng Zhi Qiang, Wu Guo Chang, Zhou Jin
Hui, Gao Kai Xian, Tang Zhi Jian, Liang Qing Ting, Liao Yu Lin; and who were
to be elected indirectly Xu Shi Yuan, Liu Zhuo Hua, Guan Cui Xing, Wu Rong
Ke, Ou An Li, Lin Qi Tao, Cui Shi Chang, Cao Qi Zhen  comform with the
qualification requirement for the members of the First Legislative Council
of the Macao Special Administrative Region of the People’s Republic of China,
and they are to be confirmed as the members of the First Legislative Council
of the Macao Special Administrative Region.

    2. The legislator of the original Last Legislative Council of Macao Zhao
He Chang (i.e. Chen Ji Jie ) who was to be elected directly, hasn’t according
to demand ask for transiting to the member of the First Legislative Council
of the Macao Special Administrative Region. One member of vacancy arising
therefrom shall be by-elected by the Selection Committee of the First
Government of the Macao Special Administrative Region in accordance with the
relevant provision of the Legislative Council of the Macao Special Administrative Region of the
People’s Republic of China > and under controlling by the Meeting of Director
Members of the Preparatory Committee.






CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON SOME TAX ISSUES CONCERNING EXPORT GOODS OF ENTERPRISES WITH FOREIGN INVESTMENT

The State Administration of Taxation

Circular of the State Administration of Taxation on Some Tax Issues Concerning Export Goods of Enterprises with Foreign Investment

GuoShuiFa [1999] No.189

October 8, 1999

All the State taxation bureaus of provinces, autonomous regions, municipalitie directly under the Central Government and cities separately
listed on the State plan:

In order to further strengthen administration of tax refund (exemption) for export goods of the enterprises with foreign investment
and support the expansion of export of the enterprises with foreign investment and in accordance with the spirit of relevant decisions
of the State Council, some tax issues concerning export goods of the enterprises with foreign investment which were established upon
approval before December 31, 1993 (hereinafter referred to as the old enterprises with foreign investment) are hereby notified as
follows:

I.

On the issue concerning the measures for tax refund (exemption) for export goods

Starting from November 1, 1999, the original tax exemption measures for export goods of the old enterprises with foreign investment
by themselves or through their authorized agents shall be replaced by the export tax refund measures. The specific calculation method
of tax refund (exemption) shall be governed by the current method of “collection first and refund later” or tax “exemption, credit
and refund” for the self-operating production enterprises.

If an old enterprise with foreign investment requires to continue the tax exemption for its export goods, it may, before the end of
November 1999, submit its application to the competent tax authority, and after approval, it may, before the end of the year 2000,
continue to implement the provisions of the Circular on Relevant Issues Concerning the Tax Policy for Enterprises with Foreign Investment
Established upon Approval before December 31, 1993 (CaiShuiZi [1998] No.184) promulgated by the Ministry of Finance, the Ministry
of Foreign Trade and Economic Cooperation and the State Administration of Taxation for its export goods. Starting from January 1,2001,
its export goods shall be governed by the tax refund measures.

II.

On some issues concerning the specific policy after the implementation of tax refund (exemption) for export goods

(1)

The issue concerning tax refund (exemption) for the processing withsupplied materials or with imported materials.

The re-export of the old enterprises with foreign investment may, if their processing with supplied materials is completed directly
by themselves, be exempt from the value-added tax and consumption tax at the link of processing; and if their processing with supplied
materials is completed by other enterprises with foreign investment or domestic enterprises they authorized, be exempt from the consumption
tax and value-added tax for authorized processing fees according to the Tax Exempt Certificate for Processing with Supplied Materials
issued by the tax authorities in charge of tax refund.

If export goods are produced with imported materials and parts by the old enterprises with foreign investment in the form of processing
with imported materials, the amount of tax refund may be adjusted and calculated according to the following formulas respectively:

l.

The calculation formula for the method of “collection first and refund later “shall be:

Tax payable in the period=Tax on domestic sales of goods in the period + FOB price of export goods in the period * Quoted exchange
rate of Renminbi * Tax rate-(Tax on all purchases in the period +Price for tax calculation in the period approved by the Customs
as duty free for import materials and parts * Tax rate).

Amount of tax refund in the period=FOB price of export goods in the period * Quoted exchange rate of Renminbi * Tax refund rate-Price
for tax calculation in the period approved by the Customs as duty free for import materials and parts * Tax refund rate.

2.

The calculation formula for the method of tax “exemption, credit and refund” shall be:

Tax not be credited or refunded in the period=FOB price of export goods in the period * Quoted exchange rate of Renminbi * (Tax rate-Tax
refund rate)-Price for tax calculation in the period approved by the Customs as duty free for import materials and parts * (Tax rate-Tax
refund rate).

The specific calculation procedures and formulas thereof shall continue to be governed by the relevant provisions of the Supplementary
Circular of the Ministry of Finance and the State Administration of Taxation on Some Tax Issues Concerning Export Goods (CaiShuiZi
[1997] No.014).

The above-mentioned tax rate and tax refund rate mean the tax rate and tax refund rate applicable to re-export goods.

(2)

The issue concerning tax refund (exemption) for bid-winning mechanical and electronic products.

The bid-winning mechanical and electronic products of the old enterprises with foreign investment through international bidding for
projects using the loans of foreign governments or international financial organizations shall be governed by the method of collection
first and refund later”. Specific measures for administration of documents needed for applying for tax refund and examination and
approval procedures shall be governed by the relevant provisions of the Circular of the State Administration of Taxation on the Promulgation
ofthe Measures for Administration of Tax Refund (Exemption) for Export Goods (GuoShuiFa [1994] No.031 and the Circular of the State
Administration of Taxation on the Promulgation of the Specific Provisions on Some Issues Concerning Tax Refund (Exemption)for Export
Goods (GuoShuiFa [1999] No. 101).

(3)

The issue concerning tax refund (exemption) for export goods within bonded areas.

Tax may not be refunded (exempted) for the goods of the old enterprises with foreign investment moved to the bonded areas. When the
enterprises within the bonded areas purchase goods from the old enterprises with foreign investment outside the areas, they must
report relevant contents of special invoices for value-added tax to the competent tax authorities for the record, and after the said
goods are exported or re-exported after processing, they may apply for tax refund (exemption) according to the provisions.

(4)

The issue concerning tax refund (exemption) for steel “produced to substitute import”.

Tax collection and refund for export goods processed and produced by the old enterprise with foreign investment using duty-free steel
“produced to substitute import” shall be administered by applying mutatis mutandis the current measures for administration of tax
collection for processing trade, and shall be governed specifically by the relevant provisions of paragraph 1 of Article 18 of the
Circular on the Promulgation of the Rules for the Implementation of the Measures for Improvement of Steel “Produced to Substitute
Import” (GuoShuiFa [1999] No.68), promulgated by five ministries and commissions such as the State Administration of Taxation.

(5)

The issue concerning tax refund for repair and replacement operations.

When the old enterprises with foreign investment carry out foreign repair and replacement operations, their labor service incomes
from repair and replacement shall be exempt from the value-added tax, but the tax shall not be refunded. The tax shall be refunded
for the spare parts and raw materials used for their repair and replacement operations according to the special invoices for value-added
tax for their purchases and the applicable tax refund rate.

(6)

The issue concerning treasury adjustment for tax “exemption or credit”.

After the old enterprises with foreign investment implement the tax “exemption, credit and refund” measures, the treasury adjustment
for their “exempted or credited” taxes shall be governed by the Circular on the Issue Concerning Budget Management in the Implementation
of the Tax “Exemption, Credit and Refund” Measures of the Ministry of Finance, the State Administration of Taxation and the People’s
Bank of China (CaiYuZi [1998] No.242).

III.

On the issue concerning administration of tax refund (exemption) for export goods

(1)

The old enterprises with foreign investment shall, in accordance with the provisions of the GuoShuiFa [1994] Document No.031 of the
State Administration of Taxation and by presenting their industrial and commercial business license and other relevant materials,
go through the tax refund registration procedures with the tax authorities in charge of tax refund before the end of the year 1999.
If an enterprise fails to go through the tax refund registration procedures, the tax may not be refunded (exempted) for its export
goods.

If an old enterprise with foreign investment enters into dissolution, merger or change, it shall, within 30 days from the date of
approving its dissolution, merger or change, go through the tax refund registration procedures for cancellation or change with the
tax authority in charge of tax refund.

(2)

The old enterprises with foreign investment shall have full-time or part-time persons for managing their export tax refund (hereinafter
referred to as the tax operator), to whom the tax authorities in charge of tax refund shall issue the Tax Operator Certificate after
they pass training and qualification examination. Any person without the Tax Operator Certificate may not engage in export tax refund
operations. When an enterprise changes its tax operator, it shall timely make report to the competent tax authority to cancel the
Tax Operator Certificate. If the enterprise fails to make such report timely, the enterprise shall be liable for all tax refund activities
and responsibilities occurred between the former tax operator and the tax authority after the change.

(3)

The foreign-related tax authorities of State tax bureaus in all places shall be specifically responsible for routine administration
of export tax refund (exemption) for the old enterprises with foreign investment such as certificate issuance, inspection, settlement
and materials examination and safekeeping. The foreign-related tax authorities shall be responsible for accepting, on a monthly basis,
the advance applications of the enterprises under tax “exemption, credit and refund” for tax refund (exemption) and the applications
of the enterprises under “collection first and refund later” for tax payment or refund and for examining and approving tax exemption,
credit and refund and the tax amount payable and for handling the procedures of carrying the tax amount on income payable not yet
credited onto the following period to be credited. The import and export tax authorities shall be responsible for accepting, on a
quarterly basis, the consolidated applications of the enterprises under tax “exemption, credit and refund” for tax refund (exemption),
for accepting, on a monthly basis, the applications of the enterprises under the “collection first and refund later” for tax refund,
for examining and approving the amount of tax exemption, credit and refund, for informing the tax collection authorities to adjust
the amount of tax exemption and credit and for handling the tax refund procedures.

(4)

Export tax refund (exemption) for the old enterprises with foreign investment shall be managed by computer, and the specific procedures
thereof shall be governed by the Circular of the State Administration of Taxation on the Promulgation of the Measures for Electronic
Administration of Export Tax Refund (GuoShuiFa [1996] No.79).

IV.

On the issue concerning the checking up of export goods

(1)

All localities are required to check up the goods exported before November 1, 1999 by the old enterprises with foreign investment
which implement the tax refund (exemption) measures. The enterprises’ export goods which are declared to the Customs and leave the
territory before November 1, 1999 but are treated as sales in the accounting books after November 1,1999 shall continue to be governed
by the export tax exemption measures.

(2)

If imported materials and parts are purchased before November 1,1999 but are not yet written off at the moment, the old enterprises
with foreign investment shall, by presenting the Registration Manual of Processing with Imported Materials issued by the Customs
and other relevant certificates, apply to the tax authorities in charge of tax refund for supplemental issuance of the Application
Form for Processing Trade with Imported Materials.



 
The State Administration of Taxation
1999-10-08

 







MEASURES FOR THE IMPLEMENTATION OF COLLECTION OF INDIVIDUAL INCOME TAX TO THE INCOME OF SAVINGS DEPOSIT INTEREST

Category  TAXATION Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1999-09-30 Effective Date  1999-11-01  


Measures for the Implementation of Collection of Individual Income Tax to the Income of Savings Deposit Interest



(Promulgated by Decree No.272 of the State Council of the People’s

Republic of China on September 30, 1999 and effective as of the date of November 1, 1999)

    Article 1 These Measures are formulated in accordance with the
provision of Article 12 of the Individual Income Tax Law of the People’s
Republic of China.Article 2 The individuals gaining income from savings deposit interest
of renminbi and foreign currency from savings institutions in the People’s
Republic of China shall pay individual income tax according to these
Measures.Article 3 The criterion of collection to individual income tax to the
income  of savings deposit interest is the savings deposit interest of
renminbi and foreign currency gained by taxpayers.Article 4 The collection to individual income to savings deposit
interest shall apply proportional tax rate of 20 percent.Article 5 The income of savings deposit interest of education gained by
individuals and other specific savings deposit defined by financial
department under the State Council or the income from specific foundation
deposit interest with the savings quality shall exempt from collection of
individual income tax.  The education savings related by the preceding clause mean individuals
open accounts in authorized banks in accordance with the relevant
provisions of the state and deposit standard amount of fund, and use them
only for the aim of education.Article 6 The collection of individual income tax to the income of
savings deposit interest shall be computed and collected based on the
income from interest every time.Article 7 The collection of individual income tax to the income of
savings deposit interest shall take the savings institutions paying
interest as withholding agents and execute withholding and remitting.Article 8 Where a withholding agents pay interest to depositors
or
handle the business of automatic transfer deposit of savings deposit,
withholding agents withhold and remit tax payments according to law.  Where withholding agents withhold tax payments, they
shall make a mark
on the interest documents given to depositors.Article 9 Withholding agents shall bring the tax payments deducted
every month into the central exchequer within 7 days next month and file
report list of withholding and remitting tax payments to local competent
tax authorities; where the deducted tax payments are foreign currency,
withholding agents shall convert them into renminbi in accordance with
the base renminbi exchange rate of the last day of the previous month
ahead of payments quoted by People’s Bank of China and bring them into the
central exchequer in renminbi.Article 10 2 percent commission is given to withholding agents based on
deducted tax payments.Articled 11 Tax authorities shall strengthen control and check to the
situation of withholding and remitting tax payments of withholding agents.  
Withholding agents shall cooperate actively with tax authorities, and
report the situation accurately, and provide all relevant information.  
They may not refuse to cooperate and may not conceal the facts.Article 12 The collection of individual income tax to the income of

savings deposit interest shall be collected and managed by State Tax Bureau
in accordance with the Law of the People’s Republic of China on the
Administration of Tax Collection and Individual Income Tax Law of the
People’s Republic of China.Article 13 The savings institutions called by these Measures mean the
institutions, such as commercial banks, urban credit cooperatives, credit
cooperatives in rural areas handling savings business approved by People’s
Bank of China and it’s branches and the institution such as postal
enterprises handling savings business in accordance with law.Article 14 The income from interest fruited by savings deposit before

October 31, 1999 shall be exempted from individual income tax; where the
income of interest is fruited by the savings deposit after December 1,
1999, individual income tax shall be collected according to these Measures.

    Article 15 these Measures shall enter into effect as of the date of
December 1, 1999.






CONSITUTION AMENDMENT (APPENDED WITH AMENDED VERSION OF THE CONSTITUTION )

Category  CONSTITUTION Organ of Promulgation  The National People’s Congress Status of Effect  In Force
Date of Promulgation  1999-03-15 Effective Date  1999-03-15  


The Amendment to the Constitution of the People’s Republic of China (Appended with 1999 amended version of the Constitution of the
People’s Republic of China)


Appendix: Constitution of the People’s Republic of China – 1999
Preamble
Chapter One  General Principles
Chapter Two  The fundamental Rights and Duties of Citizens
Chapter Three  The Structure of the State  
Chapter Four  The National Flag, the National Emblem and the Capital

(Adopted at the Second Session of the Ninth National People’s Congress on March 15, 1999, promulgated for implementation by the Proclamation
of the Ninth National People’s Congress on March 15, 1999)

    Article 12  The seventh paragraph of the Preamble of the Constitution, which reads, “Both the victory in China’s New-Democratic Revolution
and the successes in its socialist cause have been achieved by the Chinese people of all nationalities, under the leadership of the
Communist Party of China and the guidance of Marxism and Leninism and Mao Zedong Thought, by upholding truth, correcting errors and
surmounting numerous difficulties and hardships. Our country is in the primary stage of socialism. The basic task .0.before the nation
is the concentration of efforts of socialist modernization construction in accordance with the theory of building socialism with
Chinese characteristics. Under the leadership of the Communist Party of China and the guidance of Marxism-Leninism and Mao Zedong
Thought, the Chinese people of all nationalities will continue to adhere to the people’s democratic dictatorship and the socialist
road and to uphold reform and opening to the outside world, steadily improve socialist institutions, develop socialist democracy,
improve the socialist legal system, and work hard and self-reliantly to modernize the country’s industry, agriculture, national defense
and science and technology step by step to build China into a strong, prosperous culturally advances, democratic socialist nation.”
is revised as follows: “Both the victory in China’s New-Democratic Revolution and the successes in its socialist cause have been
achieved by the Chinese people of all nationalities, under the leadership of the Communist Party of China and the guidance of Marxism
and Leninism and Mao Zedong Thought, by upholding truth, correcting errors and surmounting numerous difficulties and hardships. Our
country will be in the primary stage of socialism over a long period of time. The basic task before the nation is the concentration
of efforts of socialist modernization construction along the road of building socialism with Chinese characteristics. Under the leadership
of the Communist Party of China and the guidance of Marxism-Leninism, Mao Zedong Thought and Deng Xiaoping Theory, the Chinese
people of all nationalities will continue to adhere to the people’s democratic dictatorship and the socialist road and to uphold
reform and opening to the outside world, steadily improve socialist institutions, develop socialist market economy, develop socialist
democracy, improve the socialist legal system, and work hard and self-reliantly to modernize the country’s industry, agriculture,
national defense and science and technology step by step to build China into a strong, prosperous culturally advances, democratic
socialist nation.”

    Article 13  One paragraph, which reads, “The People’s Republic of China exercises the governing of country according to law, making
a socialist country ruled by law.” is added to Article 5 of the Constitution as Paragraph One.

    Article 14  Article 6 of the Constitution, which reads, “The basis of the socialist economic system of the People’s Republic of China is socialist public
ownership of the means of production, namely, ownership by the whole people and collective ownership by the working people. ” “Socialist
public ownership eliminates the exploitation of man by man and implements the principle of ‘from each according to his ability, and
to each according to his work’.” is revised as follows: “The basis of the socialist economic system of the People’s Republic of China
is socialist public ownership of the means of production, namely, ownership by the whole people and collective ownership by the working
people. Socialist public ownership eliminates the exploitation of man by man and implements the principle of ‘from each according
to his ability, and to each according to his work’.” “At the primary stage of socialism, the state upholds the basic economic system
of ‘public ownership being principal, and multi ownership economies developing together’ and upholds the distribution system of ‘distribution
according to work being principal, and distribution mode coexisting’.”

    Article 15  the fist paragraph of Article 8 of the Constitution, which reads, “The rural contracted responsibility system based mainly
on the household linking remuneration to output and cooperative economic forms – producers’, supply and marketing, credit and consumers’
cooperatives – are part of the socialist economy collectively owned by the working people. All working people who are members of
rural economic collectives have the right, within the limits prescribed by law, to farm plots of cropland and hilly land allotted
for their private use, engage in household sideline production and raise privately owned livestock.” is revised as follows: “The
rural collective economic organizations implement double level operation structure, which is based on household contractual operation
and which coordinates both collective and individual production. All working people who are members of rural economic collectives
have the right, within the limits prescribed by law, to farm plots of cropland and hilly land allotted for their private use, engage
in household sideline production and raise privately owned livestock.”

    Article 16  Article 11 of the Constitution, which reads, “The individual economy of urban and rural working people, operating within the limits prescribed
by law, is a complement to the socialist public economy. The state protects the lawful rights and interests of the individual economy.”
“The state guides, assists and supervises the individual economy by administrative control.” “The state permits the private sector
of the economy to exist and develop within the limits prescribed by law. The private sector of the economy is a complement to the
socialist public economy. The state protects the lawful rights and interests of the private sector of the economy, and exercises
guidance, supervision and control over the private sector of the economy.” is revised as follows: ” The non-public economies such
as the individual economy and the private sector of the economy, operating within the limits prescribed by law, are important components
of the socialist market economy.” “The state protects the lawful rights and interests of the individual economy and the private sector
of the economy. The state exercises guidance, supervision and control over the individual economy and the private sector of the economy.”

    Article 17  Article 28 of the Constitution, which reads, “The state maintains public order and suppresses treasonable and other counter-revolutionary activities;
it penalizes is revised as follows: “The state maintains public order and suppresses treasonable criminal activities and other criminal
activities that endanger state security; it penalizes criminal activities that endanger public security and disrupt the socialist
economy as well as other criminal activities; and it punishes and reforms criminals.”

Appendix: Constitution of the People’s Republic of China – 1999
(Adopted at the Fifth Session of the Fifth National People’s Congress on December 4, 1982, amended at the First Session of the Seventh
National People’s Congress on April 12, 1988, and amended for the second time at the First Session of the Eighth National People’s
Congress on March 29, 1993, and amended for the third time at the Second Session of the Ninth National People’s Congress on March
15, 1999.)

    Table of Contents

    Preamble

    Chapter One – General Principles

    Chapter Two – The Fundamental Rights and Duties of Citizens

    Chapter Three – The Structure of the State

        Section I The National People’s Congress

        Section II The President of the People’s Republic of China

        Section III The State Council

        Section IV The Central Military Commission

        Section V The Local People’s Congresses and Local People’s Governments at Various
Levels

        Section VI The Organs of Self-Government of National Autonomous Regions

        Section VII The People’s Courts and the People’s Procuratorates

    Chapter Four – The National Flag, the National Emblem and the Capital

Preamble

    China is a country with one of the longest histories in the world. The people of all of nationalities of China
have jointly created a culture of grandeur and have a glorious revolutionary tradition. After 1840, feudal China was gradually turned
into a semi-colonial and semi-feudal country. The Chinese people waged many successive heroic struggles for national independence
and liberation and for democracy and freedom. Great and earthshaking historical changes have taken place in China in the 20th century.
The Revolution of 1911, led by Dr. Sun Yat-sen, abolished the feudal monarchy and gave birth to the Republic of China. However, the
historic mission of the Chinese people to overthrow imperialism and feudalism remained unaccomplished.

    After waging protracted and arduous struggles, armed and otherwise, along a zigzag course, the Chinese people
of all nationalities led by the Communist Party of China with Chairman Mao Zedong as its leader ultimately, in 1949, overthrew the
rule of imperialism, feudalism and bureaucrat-capitalism, won a great victory in the New-Democratic Revolution and founded the People’s
Republic of China. Since then the Chinese people have taken control of state power and become masters of the country.

    After founding the People’s Republic, China gradually achieved its transition from a New Democratic to a socialist
society. The socialist transformation of the private ownership of the means of production has been completed, the system of exploitation
of man by man abolished and the socialist system established. The people’s democratic dictatorship held by the working class and
based on the alliance of workers and peasants, which is in essence the dictatorship of the proletariat, has been consolidated and
developed. The Chinese people and the Chinese People’s Liberation Army have defeated imperialist and hegemonist aggression, sabotage
and armed provocations and have thereby safeguarded China’s national independence and security and strengthened its national defense.
Major successes have been achieved in economic development. An independent and relatively comprehensive socialist system of industry
has basically been established. There has been a marked increase in agricultural production. Significant advances have been made
in educational, scientific and cultural undertakings, while education in socialist ideology has produced noteworthy results. The
life of the people has improved considerably.

    Both the victory in China’s New-Democratic Revolution and the successes in its socialist cause have been achieved
by the Chinese people of all nationalities, under the leadership of the Communist Party of China and the guidance of Marxism and
Leninism and Mao Zedong Thought, by upholding truth, correcting errors and surmounting numerous difficulties and hardships. Our country
will be in the primary stage of socialism over a long period of time. The basic task before the nation is the concentration of efforts
of socialist modernization construction along the road of building socialism with Chinese characteristics. Under the leadership of
the Communist Party of China and the guidance of Marxism-Leninism, Mao Zedong Thought and Deng Xiaoping Theory, the Chinese people
of all nationalities will continue to adhere to the people’s democratic dictatorship and the socialist road and to uphold reform
and opening to the outside world, steadily improve socialist institutions, develop socialist market economy, develop socialist democracy,
improve the socialist legal system, and work hard and self-reliantly to modernize the country’s industry, agriculture, national defense
and science and technology step by step to build China into a strong, prosperous culturally advances, democratic socialist nation.

    The exploiting classes as such have been abolished in our country. However, class struggle will continue to
exist within certain bounds for a long time to come. The Chinese people must fight against those forces and elements, both at home
and abroad, that are hostile to China’s socialist system and try to undermine it.

    Taiwan is part of the sacred territory of the People’s Republic of China. It is the inviolable duty of all
Chinese people, including our compatriots in Taiwan, to accomplish the great task of reunifying the motherland.

    In building socialism it is essential to rely on workers, peasants and intellectuals and to unite all forces
that can be united. In the long years of revolution and construction, there has been formed under the leadership of the Communist
Party of China a broad patriotic united front which is composed of the democratic parties and people’s organizations and which embraces
all socialist working people, all patriots who support socialism and all patriots who stand for the reunification of the motherland.
This united front will continue to be consolidated and developed. The Chinese People’s Political Consultative Conference, a broadly
based representative organization of the united front which has played a significant historical role, will play a still more important
role in the country’s political and social life, in promoting friendship with other countries and in the struggle for socialist modernization
and for the reunification and unity of the country. Multi-party cooperation and the political consultation system under the leadership
of the Communist Party of China shall continue and develop for the extended future.

    The People’s Republic of China is a unitary multi-national state created jointly by the people of all its
nationalities. Socialist relations of equality, unity and mutual assistance have been established among the nationalities and will
continue to be strengthened. In the struggle to safeguard the unity of the nationalities, it is necessary to combat big-nation chauvinism,
mainly Han chauvinism, and to combat local national chauvinism. The state will do its utmost to promote the common prosperity of
all the nationalities.

    China’s achievements in revolution and construction are inseparable from the support of the people of the
world. The future of China is closely linked to the future of the world. China consistently carries out an independent foreign policy
and adheres to the five principles of mutual respect for sovereignty and territorial integrity, mutual non-aggression, non-interference
in each other’s internal affairs, equality and mutual benefit, and peaceful coexistence in developing diplomatic relations and economic
and cultural exchanges with other countries. China consistently opposes imperialism, hegemonism and colonialism, works to strengthen
unity with people of other countries, supports the oppressed nations and the developing countries in their just struggle to win and
preserve national independence and develop national economies, and strives to safeguard world peace and promote the cause of human
progress.

    This Constitution, in legal form, affirms the achievements of the struggles of the Chinese people of all nationalities
and defines the basic system and basic tasks of the state; it is the fundamental law of the state and has supreme legal authority.
The people of all nationalities, all state organs, the armed forces, all political parties and public organizations and all enterprises
and institutions in the country must take the Constitution as the basic standard of conduct, and they have the duty to uphold the
dignity of the Constitution and ensure its implementation.
Chapter One  General Principles

    Article 1  The People’s Republic of China is a socialist state under the people’s democratic dictatorship led by the working class
and based on the alliance of workers and peasants.

    The socialist system is the basic system of the People’s Republic of China. Disruption of the socialist state
by any organization or individual is prohibited.

    Article 2  All power in the People’s Republic of China belongs to the people.

    The National People’s Congress and the local people’s congresses at various levels are the organs through
which the people exercise state power.

    The people administer state affairs and manage economic, cultural and social affairs through various channels
and in various ways in accordance with the law.

    Article 3  The state organs of the People’s Republic of China apply the principle of democratic centralism.

    The National People’s Congress and the local people’s congresses at various levels are constituted through
democratic elections. They are responsible to the people and subject to their supervision.

    All administrative, judicial and procuratorial organs of the state are created by the people’s congresses
to which they are responsible and by which they are supervised.

    The divisions of functions and powers between the central and local state organs is guided by the principle
of giving full scope to the initiative and enthusiasm of the local authorities under the unified leadership of the central authorities.

    Article 4  All nationalities in the People’s Republic of China are equal. The state protects the lawful rights and interests of the
minority nationalities and upholds and develops a relationship of equality, unity and mutual assistance among all of China’s nationalities.
Discrimination against and oppression of any nationality are prohibited; any act that undermines the unity of the nationalities or
instigates division is prohibited.

    The state assists areas inhabited by minority nationalities accelerating their economic and cultural development
according to the characteristics and needs of the various minority nationalities.

    Regional autonomy is practiced in areas where people of minority nationalities live in concentrated communities;
in these areas organs of self-government are established to exercise the power of autonomy. All national autonomous areas are integral
parts of the People’s Republic of China.

    All nationalities have the freedom to use and develop their own spoken and written languages and to preserve
or reform their own folkways and customs.

    Article 5  The People’s Republic of China exercises the governing of country according to law, making a socialist country ruled by
law.

    The state upholds the uniformity and dignity of the socialist legal system.

    No laws or administrative or local rules and regulations may contravene the Constitution.

    All state organs, the armed forces, all political parties and public organizations and all enterprises and
institutions must abide by the Constitution and the law. All acts in violation of the Constitution and the law must be investigated.

    No organization or individual is privileged to be beyond the Constitution or the law.

    Article 6  The basis of the socialist economic system of the People’s Republic of China is socialist public ownership of the means
of production, namely, ownership by the whole people and collective ownership by the working people. Socialist public ownership eliminates
the exploitation of man by man and implements the principle of “from each according to his ability, and to each according to his
work”.

    At the primary stage of socialism, the state upholds the basic economic system of “public ownership being
principal, and multi ownership economies developing together” and upholds the distribution system of “distribution according to work
being principal, and distribution mode coexisting”.

    Article 7  The state-owned economy, i.e. the socialist economy with ownership by the people as a whole, is the leading force in the
national economy. The state will ensure the consolidation and development to the state-owned economy.”

    Article 8  The rural collective economic organizations implement double level operation structure, which is based on household contractual
operation and which coordinates both collective and individual production. All working people who are members of rural economic collectives
have the right, within the limits prescribed by law, to farm plots of cropland and hilly land allotted for their private use, engage
in household sideline production and raise privately owned livestock. The various forms of cooperative economy in the cities and
towns, such as those in the handicraft, industrial, building, transport, commercial and service trades, all belong to the sector
of socialist economy under collective ownership by the working people.

    The state protects the lawful rights and interests of the urban and rural economic collectives and encourages,
guides and helps the growth of the collective economy.

    Article 9  All mineral resources, waters, forests, mountains, grasslands, unreclaimed land, beaches, and other natural resources
are owned by the state, that is, by the whole people, with the exception of the forest, mountains, grasslands and unreclaimed land
and beaches that are owned by collectives in accordance with the law.

    The state ensures the rational use of natural resources and protects rare animals and plants. Appropriation
or damaging natural resources by any organization or individual by whatever means is prohibited.

    Article 10  Land in cities is owned by the state.

    Land in the rural and suburban areas is owned by collectives except for those portions which belong to the
state in accordance with the law; house sites and privately farmed plots of cropland and hilly land are also owned by collectives.
The state may, in the public interest, requisition land for its use in accordance with the law.

    No organization or individual may appropriate, buy, sell or unlawfully transfer land in other ways. The right
to the use of the land may be transferred in accordance with the law.

    All organizations and individuals using land must ensure its rational use.

    Article 11  The non-public economies such as the individual economy and the private sector of the economy, operating within the limits
prescribed by law, are important components of the socialist market economy.

    The state protects the lawful rights and interests of the individual economy and the private sector of the
economy. The state exercises guidance, supervision and control over the individual economy and the private sector of the economy.

    Article 12  Socialist public properties are inviolable.

    The state protects socialist property. Appropriation or damaging of state or collective property by any organization
or individual by whatever means is prohibited.

    Article 13  The state protects the right of citizens to own lawfully earned income, savings, houses and other lawful property.

    The state protects according to law the right of citizens to inherit private property.

    Article 14  The state continuously raises labor productivity, improves economic results and develops the productive forces by enhancing
the enthusiasm of the working people, raising the level of their technical skill, disseminating advanced science and technology,
improving the systems of economic administration and enterprise operation and management, instituting the socialist system of responsibility
in various forms and improving the organization of work.

    The state practices strict economy and combats waste.

    The state properly apportions accumulation and consumption, concerns itself with the interests of the collective
and the individual as well as of the state and, on the basis of expanded production, gradually improves the material and cultural
life of the people.

    Article 15  The state practices socialist market economy.

    The state shall enhance economic legislation and improve macro-control of the economy.

    The state shall, in accordance with the law, prohibit disturbance of the socioeconomic order by any organization
or individual.

    Article 16  State-owned enterprises have decision-making power with regard to operations within the limits prescribed by law.

    State-owned enterprises practice democratic management through congresses of workers and staff and in other
ways in accordance with the law.

    Article 17  Collective economic organizations have decision-making power in conduction independent economic activities, on condition
that they abide by the relevant laws.

    Collective economic organizations practice democratic management, elect and remove their managerial personnel
in accordance with the law and decide major issues concerning operation and management.

    Article 18  The People’s Republic of China permits foreign enterprises, other foreign economic organizations and individual foreigners
to invest in China and to enter into various forms of economic cooperation with Chinese enterprises and other Chinese economic organizations
in accordance with the law of the People’s Republic of China.

    All foreign enterprises, other foreign economic organizations as well as Chinese-foreign joint ventures within
Chinese territory shall abide by the law of the People’s Republic of China.

    Article 19  The state undertakes the development of socialist education and works to raise the scientific and cultural level of the
whole nation.

    The state establishes and administers schools of various types, universalizes compulsory primary education
and promotes secondary, vocational and higher education as well as pre-school education.

    The state develops educational facilities in order to eliminate illiteracy and provide political, scientific,
technical and professional education as well as general education for workers, peasants, state functionaries and other working people.
It encourages people to become educated through independent study.

    The state encourages the collective economic organizations, state enterprises and institutions and other sectors
of society to establish educational institutions of various types in accordance with the law.

    The state promotes the nationwide use of Putonghua.

    Article 20  The state promotes the development of natural and social sciences, disseminates knowledge of science and technology, and
commends and rewards achievements in scientific research as well as technological innovations and inventions.

    Article 21  The state develops medical and health services, promotes modern medicine and traditional Chinese medicine, encourages
and supports the setting up of various medical and health facilities by the rural economic collectives, state enterprises and institutions
and neighborhood organizations, and promotes health and sanitation activities of a mass character, all for the protection of the
people’s health.

    The state develops physical culture and promotes mass sports activities to improve the people’s physical fitness.

    Article 22  The state promotes the development of art and literature, the press, radio and television broadcasting, publishing and
distribution services, libraries, museums, cultural centers and other cultural undertakings that serve the people and socialism,
and it sponsors mass cultural activities.

    The state protects sites of scenic and historical interest, valuable cultural monuments and relics and other
significant items of China’s historical and cultural heritage.

    Article 23  The state trains specialized personnel in all fields who serve socialism, expands the ranks of intellectuals and creates
conditions to give full scope to their role in socialist modernization.

    Article 24  The state strengthens the building of a socialist society with an advanced culture and ideology by promoting education
in high ideals, ethics, general knowledge, discipline and legality, and by promoting the formulation and o

CIRCULAR OF THE GENERAL ADMINISTRATION OF CUSTOMS ON IMPROVING THE WORK OF EXPORT TAXES REFUND TO FOSTER EXPORT TRADE

The General Administration of Customs

Circular of the General Administration of Customs on Improving the Work of Export Taxes Refund to Foster Export Trade

ShuTong [1999] No.339

May 12, 1999

The General Administration of Customs Guangdong Branch, departments and sections of variaus Customs directly under the General Administration
of Customs:

The policy of export Taxes refund is an important measure adopted by the to promote exports. In order to speed up the work of export
refund, encourage enterprises to enlarge exports and guarantee the implementation of the State’s policy of export refund, the General
Administration of Customs hereby notifies as follows:

1.

Speeding up the Electronic Data Interchange for Export Manifests

(1)

For the ports where the electronic data interchange for manifests has already realized, the various Customs should take vigorous action
to strengthen the connection and coordination with the port office, the airline, the railway, the shipping agent, the forwarding
agent and other related sectors, establish a regular liaison system, formulate jointly concrete asfeguarding measures for data interchange
and make regular inspection so as to secure the promptness and correctness of data interchange.

(2)

For the ports where the electronic data interchange for manifests has not been realized so far, the various Customs should accelerate
the installation of H883/EDI System (version 5.0) to handle the issues like manifest entry and the cancellation after verification
of Customs declaration. The General Administration of Customs is now working for the development of unified network delivering software
and the solution to the problems of communications and identification through public network, so as to completely realize the electronic
data interchange for manifests. At present the various Customs must adopt the interim measure of imputting manifest data by hand
and verifying manifest data by the H883/EDI System.

2.

Achieving at an Early Date the Goal of Providing the State Taxation Departments with Real Time Electronic Data of Declaration

The General Administration of Customs has decided to extend the use of Export Declaration Network Verifying System among the various
Customs throughout the country from January 1, 2000, achieving through the network the goal of providing the State taxation departments
with real time electronic data of the certified note of the export declaration so as to improve the promptness and correctness of
verifying the declaration. The clearance management departments of the various Customs shall make correspondent technological and
professional preparations in advance to make sure that the system will be used in time by all the Customs throughout the country.

3.

Ensuring That Enterprises Can Receive in Time the Certified Note of Export Refund

The various Customs shall strictly follow the requirement of the General Administration of Customs and finish the cancellation after
verification of and the issuing of the certified note of the export declaration in five working days, so as to ensure the export
enterprises in receiving the certified note in time. The Customs shall publicize this working time limit as a service promise and
accept social supervision.

4.

Improving the Quality of the Electronic Data of the Export Declaration

The procedure of customs clearance shall be standardized and enterprises shall be required to strictly follow the “Declaration Filling-in
Norm” when filling in the declaration of import and export goods. The Customs shall specify responsibilities and examine and verify
the electronic data carefully to ensure their correctness, so as to avoid any delay in the enterprises’ going through the procedure
of export refund due to the questionable quality of electronic data. All the on-the-spot Customs shall ensure the consistence of
the electronic data with the certified note of the export declaration, the various functional departments of all Customs directly
under the General Administration of Customs shall ensure the completeness of the data, the technological divisions shall ensure the
smoothness of the network and the entry-exit management divisions of the General Administration of Customs shall ensure the data
submitted by all the Customs to be stored and put on the net in time.

5.

Strengthening Technological Gurantee

In the network technological divisions, the entryexit management divisions and the Customs spots, the Customs shall assign specific
people and specific telephones to establish the system of on-duty hot line to keep close contact with the Inspection and Control
Office of Entry-exit Operation under the General Administration of Customs, so as to handle questionable electronic data and the
cancellation after verification of the declaration in time. Enterprises shall be helped to get timely information on export clearance
through the network technology and means of communication.

6.

Perfecting the Work of Signing and Issuing the Verified Note of the Transit Declaration

The various Customs shall strictly follow the operation norm of the computer administration system of transit shipment and verify
and write off in time the data of transit goods so that the Customs of the departure can get timely information of the exported goods
and sign and issue the certified note of the export declaration for enterprises in time. The General Administration of Customs will
improve further the administration system of transit shipment and instruct the Customs to install the computer administration system
of transit shipment and connect it with the H883/EDI System, so as to respond more promptly to the clearing out of transit goods.

7.

Further Pushing Forward the Construction of Dedicated Network for Ports

The Inormation Management Divisions under the General Administration of Customs shall strengthen further the cooperation with the
Ministry of Information Industry, accelerate the construction of dedicated network for state ports, strive to connect the 600-plus
grassroots Customs in the whole country with the net by the end of the first half of the year and ensure technologically the smooth
exchange of entry data so as to provide correct and prompt service for related sectors and import and export enterprises.



 
The General Administration of Customs
1999-05-12

 







REGULATIONS ON MANAGEMENT OF ENTERTAINMENT VENUES

Category  Culture Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1999-03-26 Effective Date  1999-07-01  


Regulations on Management of Entertainment Venues

Chapter I  General Provisions
Chapter II  The Establishment of Operating Units of Entertainment Venues
Chapter III   The Operation Activities of Entertainment Venue
Chapter IV  The Public Security Administration in Entertainment Venues  
Chapter V  Penalty  Provisions
Chapter VI  Supplementary Provisions

(Adopted by the 15th Executive Meeting of the State Council on March 17, 1999, promulgated by Decree No.261 of the State Council of
People’s Republic of China on March 26, 1999, and effective as of July 1, 1999)

Chapter I  General Provisions

    Article 1  These Regulations are formulated to strengthen the management of entertainment venues, enrich people’s civilized and sound
recreation life, and promote the construction of socialist spiritual civilization.

    Article 2  Entertainment venues mentioned in these Regulations refer to commercial places for singing, dancing and amusement open
to the public for self-entertainment of consumers.  

    Article 3  Operating units of entertainment venues shall follow the direction of serving the people and the cause of socialism, and
carry out civilized and sound entertainment activities.

    Article 4  The State promotes and develops the excellent national culture, and prohibits from conducting activities containing the
following contents at entertainment venues:

    (1) opposing the fundamental principles defined in the Constitution;

    (2) jeopardizing the unity, sovereignty and territorial integrity of the State;

    (3) jeopardizing the security, interest or social stability of the State;

    (4) inciting the split of nationalities, infringing the minority customs and habits, and disrupting the unity
of nationalities

    (5) preaching the obscenity, eroticism, superstition or exaggerating violence, which is harmful to the physical
and mental health of consumers;

    (6) breaching the social morality or libeling and insulting others.  

    Article 5  The competent administrative departments of culture and public security organs of the people’s governments at or above
the county level, within their respective functions and duties, shall, in accordance with the provisions of these Regulations, strengthen
their guidance and supervision over the business activities, fire control and security at entertainment venues respectively.

    Article 6  The competent administrative departments of culture and public security organs of the people’s governments at various
levels as well as their staff members shall not operate entertainment venues, nor participate in or participate in under disguised
forms the business activities of entertainment venues.

    Article 7  Working staff members of competent administrative departments of culture  and public security organs, when performing
official duties at entertainment venues, shall show their credentials for law enforcement, be in civilized and courteous manners,
and handle cases according to law.

    The competent administrative departments of culture and public security organs, when conducting supervision
and examination over entertainment venues, shall not charge any fees; the outlay needed for conducting supervision and examination
over entertainment venues by the competent administrative department of culture may be provided by local public finance through the
legal adjustment of the tax rate of business tax of entertainment industry. The specific measures are to be formulated by people’s
governments of provinces, autonomous regions and municipalities directly under the Central Government.  
Chapter II  The Establishment of Operating Units of Entertainment Venues

    Article 8  The establishment of an operating unit of entertainment venues shall meet the following requirements:

    (1) have its name, domicile, organization and articles of association;

    (2) have its definite business range and entertainment items;

    (3) have places, equipment and facilities suitable for the entertainment items it provides;

    (4) installations for safety and fire control as well as sanitary conditions conform to the standard prescribed
by the State.

    Article 9  No entertainment venues shall be established at places which possibly disturb normal work and study of schools, hospitals
and organs.    

    The boundary noise of an entertainment venue shall conform to the standard prescribed by the State.

    Article 10  Anyone who falls under any of the following categories shall not assume the office of legal representative or manager
in charge of an operating unit of entertainment venue, nor participate in the operation and management of the operating unit of entertainment
venue:

    (1) A person has ever been sentenced to fixed-term imprisonment for the crime of rape, the crime of molesting,
humiliating a woman by forces, the crime of organizing, forcing, seducing, harboring, or introducing prostitution, the crime of gambling,
the crime of producing, selling, or disseminating obscene materials, or the crime of smuggling, trafficking, transporting and manufacturing
drugs;

    (2) A person has ever been deprived of political rights because of crime.

    Article 11  The State forbids the establishment of any entertainment venue operated with investment solely made by foreign businessman.

    Article 12  The competent department of culture administration, public security organ, and the administrative department of public
health under the people’s government at or above the county level at the place where an operating unit of entertainment venue to
be established is located shall, within their respective functions and duties, examine and verify the establishment of such an operating
unit of entertainment venue in accordance with the provisions of these Regulations; only those that are found up to standard upon
examination and verification may apply to the administrative department of industry and commerce for registration, and for obtaining
a business license.  

    Article 13  Where an operating unit of entertainment venue modifies its name, domicile, legal representative or manager in charge,
business range, entertainment items or any other important items, the matter shall be subjected to examination and verification by
original examining and verifying departments, and it shall apply to the administrative department of industry and commerce for undertaking
modification registration according to law.  
Chapter III   The Operation Activities of Entertainment Venue

    Article 14  An unit not examined and verified up to standard by the competent department of culture administration, public security
organ, and the administrative department of public health in accordance with these Regulations and without obtaining a business license
shall not engage in operation activities of an entertainment venue.

    An operating unit of entertainment venue shall not alternate, lend and lease its business license, nor contract
the entertainment venue to others.

    Article 15  Charges for all the entertainment items and services provided by an entertainment venue shall be clearly marked with their
prices.

    For improper prices and high charges, the price administration department under the people’s government at
or above the county level shall, in accordance with the relevant provisions of the State, adopt measures for controlling prices.

    Article 16  Performance activities organized by entertainment venues or songs they broadcast as well as screen pictures they show
shall not contain the contents listed in Article 4 of these Regulations.

    Any game programs with image and sound shown by electronic screen shall not contain the contents listed in
Article 4 of these Regulation.

    Sound and video products and electronic publications used in entertainment venues must be those published
by legally approved publishing units or legally imported upon approval.  

    Article 17  Entertainment venues shall not use electronic game machines or circuit boards that have the gambling function such as
return of coil, steel ball and lottery.

    Article 18  If an entertainment venue intends to increase or change electronic game machines or circuit boards, the matter must be
examined and verified by the original examining and verifying administrative department of culture.

    Article 19  Entertainment venues shall not provide any entertainment activities engaged in by use of computers.

    Article 20  When inviting art performance groups or individuals for commercial performances, the entertainment venues of song and
dance concerned shall abide by the management provisions of the State on commercial performances.

    Article 21  Entertainment venues of song and dance shall not receive minors.

    Electronic game machines in entertainment venues of game shall not be provided to minors except on stipulated
national holidays.

    Article 22  Staff in entertainment venues shall wear uniforms and credentials during opening hours.
Chapter IV  The Public Security Administration in Entertainment Venues  

    Article 23  Entertainment Venues shall establish and make different security systems and employ security personnel according to the
relevant provisions of the State.

    Security personnel must be trained by the public security organs of the people’s governments at or above the
county level; only those who have been trained and obtained qualification certificates may begin to work.

    Article 24  Working personnel in entertainment venues must hold resident identity cards; among them, those who come from other places
must additionally hold certificates for temporary stay and certificates for work. Foreigners and other persons from outside of mainland
China working in entertainment venues shall obtain licenses for foreigners to work.

    Entertainment venues shall not employ persons without or without full of the certificates mentioned in the
preceding paragraph.

    Article 25  It is strictly prohibit operation units of entertainment venues and their working personnel from organizing, forcing,
seducing, harboring, or introducing prostitution, from opening gambling houses or gambling parties, from seducing, abetting, cheating,
forcing others to eat or inject drugs, form conducting feudal superstition activities, form selling, disseminating obscene books,
films, video tapes, records, pictures and other obscene materials, and from providing accompanies for making profit, or providing
convenience and conditions for people who enter into entertainment venues to conduct above mentioned activities.

    Persons entering into entertainment venues are strictly prohibited from prostitution, wench, gambling, freak-out,
from selling and disseminating obscene books, films, video tapes, records, pictures and other obscene materials, from participating
in obscene or anti-society activities and other superstitious activities, and from engaging in accompanies for making profit.

    When founding persons entering into entertainment venues commit the acts stipulated in the preceding paragraph,
the operation unit of entertainment must order to stop, and promptly report to local public security organs.  

    Article 26  No one shall fight, overdrink, affray or humiliate and molest women at entertainment venues nor conduct activities which
disturb the normal operation order of entertainment venues.

    Article 27  No one shall illegally bring guns, ammunitions, controlled knives, and explosive, combustible , poisonous, or erosive
articles into entertainment venues.

    Article 28  Box rooms in entertainment venues of song and dance shall install transparent door and windows that show whole inner scenes
and no inner-locks shall be installed.

    Article 29  Operation units of entertainment venues shall strengthen measures for fire control, and guarantee the normal function
of fire control equipment.

    Article 30  The number of consumers received in entertainment venues of song and dance shall not exceed the verified number.
Chapter V  Penalty  Provisions

    Article 31  An operation unit of entertainment venue established without authorization and in violation of the provisions of these
Regulations shall be banned by the administrative department of industry and commerce, illegal earnings and equipment sued for illegal
business activities shall be confiscated; if the amount of illegal earnings is more than 4000 yuan, a fine of not less than 2 times
nor more than 5 times the illegal earnings shall also be imposed; if there are no any illegal earnings or the amount of illegal earnings
is less than 4000 yuan, a fine of not less than nor more than 20,000 yuan shall also be imposed.

    Article 32  If an operation unit of entertainment venues alter, lend and lease its business license, the administrative department
of industry and commerce shall impose punishment according to the provisions of the relevant laws or regulations.

    Article 33  If an operation unit of entertainment venues alternates the recreation item, add or reduce the model and type of game
machine or change the circuit board without the verification by the competent department of culture administration, the competent  department
of culture administration shall order and enforce the remedial procedure of verification within the time limit; if failing to make
the remedial procedure of verification, the operation unit of entertainment venues shall be ordered to suspend business for rectification,
have its illegal earnings confiscated, and also be imposed a fine of not less than 2,000 yuan nor more than 10,000 yuan.

    Article 34  If an operation unit of entertainment venues has any one of the following circumstances, the competent department of culture
administration shall order it make corrections, give it a warning, order it to suspend its business for rectification, confiscate
its illegal earnings; if the amount of illegal earnings is more than 2,500 yuan, it shall be concurrently imposed a fine of not less
than 2 times nor more than 4 times the illegal earnings; if there are no any illegal earnings or the amount of the illegal earnings
is less than 2,500 yuan, it shall be imposed concurrently a fine of not less than 2,500 yuan nor more than 10,000 yuan; if the circumstances
are serious, its business license shall be revoked by the administrative department of industry and commerce:

    (1) to contract with others for the operation of business by others;

    (2 to receive minors and provide game machines to minors except on the stipulated national holidays;

    (3) to use sound or video products and electronic publications that are not published by lawful publishing
units or imported in line with the verification of relevant laws;

    (4) to provide any recreation activities using computer;

    (5) to provide the model and type of game machine and circuit board with gambling functions.

    Article 35  In case of the following situations in an entertainment venue, the competent department of culture administration shall
order it to suspend its business for rectification, confiscate its illegal earnings and equipment or facilities used in illegal operation,
and shall also impose a fine of not less than 4,000 nor more than 40,000 yuan upon it; if the circumstances are serious, the administrative
department of industry and commerce shall revoke its business license; if a crime is constituted, criminal liability shall be investigated
according to law.

    (1) the organized performance or played songs or shown video images containing the contents which are prohibited
by Article 4 of these Regulations;

    (2) game programs designed and installed in game machines containing the contents which are prohibited by
Article 4 of these Regulations.

    Article 36  Except the situations described in Article 35 of these Regulations, any activities prohibited by Article 4 of these Regulations
in entertainment venues shall be dealt with by public security organs according to the provisions of the relevant laws and regulations;
if crimes are constituted, criminal liabilities shall be investigated according to law.

    Article 37  In case of any one of the following situations in an entertainment venue, the public security organ shall order it to
make corrections, give it a warning, order it to suspend its business for rectification, and shall also impose a fine of not less
than 1,000 yuan nor more than 10,000 yuan upon it; if the circumstances are serious, its business license shall be revoked by the
administrative department of industry and commerce:

    (1) its employees have no or have no complete certificates stipulated in Article 24 of these Regulations;

    (2) it fails to staff security guards according to the relevant provisions of the State or arrange security
guards without qualification certificates to work;

    (3) the box rooms do not conform to the provisions of Article 28 of these Regulations;

    (4) the number of consumers received in entertainment venue of song and dance exceeds the verified number.    

    Article 38  If an operation unit of entertainment venue violates the provisions on fire control, the public security organ shall punish
it according to the provisions of the relevant laws and regulations.

    Article 39  Any persons of an entertainment venue who has any one of the following situations shall be investigated for criminal liabilities
if crimes are constituted; if no crimes are constituted, penalties shall be given according to the relevant provisions of the regulations
on administrative penalties for public security:

    (1) to utilize conditions of its own to organize, force, seduce, harbor, or introduce prostitution;

    (2) to disguise or notify law-breakers or criminals when police investigate and suppress the prostitution
and wench;

    (3) to utilize conditions of its own open gambling games;

    (4) to utilize conditions of its own to seduce, abet, cheat, force others to eat or inject drugs.

    Article 40  If an operation unit of entertainment venue let prostitution and wench in the place drift, taking no measure to stop,
the public security organ shall order it to suspend its business for rectification, and shall also impose a fine of not less than
10,000 yuan nor more than 100,000 yuan upon it; if the circumstances are serious, its business license shall be revoked by the administrative
department of industry and commerce; the persons in charge directly responsible and the other responsible persons shall be given
disciplinary sanctions according to the provisions, and shall also be fined not more than 1,000 yuan by the public security organ.

    Article 41  In case of any one of the following situations in an entertainment venue, the public security organ shall order it to
make corrections, give it a warning, order it to suspend its business for rectification, and shall also impose a fine of not less
than 4,000 yuan nor more than 20,000 yuan upon it; if the circumstances are serious, its business license shall be revoked by the
administrative department of industry and commerce:

    (1) to engage in feudal superstitious activities;

    (2) to provide accompanies for making profit;

    (3) to provide convenience and conditions for people entering into the entertainment venue to engage in the
activities mentioned in Items (1),(2) of this Article.

    Article 42  In case of any one of the following situations, penalties shall be given  according to the provisions of the
regulations on administrate penalties for public security; if crimes are constituted, criminal liabilities shall be investigated
according to law:

    (1) to illegally bring guns, ammunitions, controlled knives, and explosive, combustible, poisonous, erosive
articles into an entertainment venue;

    (2) to prostitute, wench, gamble, freak-out, engage in feudal superstitious activities, sells and disseminate
obscene materials, participate in obscene or anti-society activities and obscene activities;

    (3) to fight, overdrink, affray or humiliate and molest women in place of entertainment or other activities
which disturb the normal running of business.

    Article 43  Personnel of the competent departments of culture administration or of the public security organs who operate entertainment
venues, or participate in or participate in under disguised forms business activities of entertainment venues, shall be given the
administrative sanctions of dismissal from post or dismissal.

    If the competent departments of culture administration or the public security organs commit any acts listed
in the preceding paragraph, the persons in charge directly responsible and the other directly responsible persons shall be punished
according to the provisions of the preceding paragraph

    Article 44  Personnel of the competent department of culture administration, the public security organs or any other administrative
departments abuse their powers, neglect their duties, practice favoritism or participate in or harbor illegal acts shall be investigated
for criminal liabilities according to law if crimes are constituted; or be given administrative sanctions according to law if no
crimes are constituted.
Chapter VI  Supplementary Provisions

    Article 45  The operation units of entertainment venues established upon approval before the effectiveness of these Regulations, shall
re-undergo the procedures for  of examination and verification according to the provisions of Article 12 of these Regulations
within 6 months since the effectiveness of these Regulations.

    Article 46  If an operation unit of non-entertainment venue concurrently operate entertainment items, these Regulations shall be implemented
as a reference.

    Article 47  These Regulations take effect as of July 1, 1999.






EXPLANATIONS OF THE SUPREME PEOPLE’S COURT AND SUPREME PEOPLE’S PROCURATORATE CONCERNING LAWS APPLICABLE TO HANDLING CASES OF ORGANIZATIONS AND EMPLOYING

OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION ON ISSUES CONCERNING TAXATION ON INTEREST INCOME OF ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES FROM PURCHASING TREASURY BONDS

The State Administration of Taxation

Official Reply of the State Administration of Taxation on Issues Concerning Taxation on Interest Income of Enterprises with Foreign
Investment and Foreign Enterprises from Purchasing Treasury Bonds

GuoShuiHan [1999] No.818

December 1,1999

Beijing State Taxation Bureau:

Your Request for Instruction on the Taxation of Interest Income of Enterprises with Foreign Investment and Foreign Enterprises from
Purchasing Treasury Bonds has been received. The reply is given as follows upon deliberation:

According to Article 12 of the Regulations on Treasury Bonds of the People’s Republic of China (the decree No.95 of the State Council)
promulgated by the State Council on March 18,1992, the interest income of enterprises with foreign investment and foreign enterprises
from purchasing treasury bonds is exempted from corporate income tax. But proceeds from assignment of treasury bonds shall be levied
corporate income tax according to law.



 
The State Administration of Taxation
1999-12-01

 







CONSTITUTION OF THE PEOPLE’S REPUBLIC OF CHINA 1999

CIRCULAR OF CHINA SECURITIES REGULATORY COMMISSION ON ENTERPRISES ISSUING B-SHARES

The China Securities Regulatory Commission

Circular of China Securities Regulatory Commission on Enterprises Issuing B-shares

ZhengJianFaXingZi [1999] No.52

May 19, 1999

The people’s governments of the provinces, autonomous regions, municipalities directly under the Central Government, and municipalities
separately listed on the State plan, and relevant departments of the State’s Council:

With a view to developing the market of domestically listed B-shares in foreign currencies (hereinafter referred to as B-shares),
and supporting domestic enterprise to raise fund in the B-shares market, hereby notify the relevant matters as follows:

1.

The enterprise that can apply to issue B-shares can be Governmental facility, collective enterprise, or enterprise in other forms
of ownership. In principle it shall be company limited by shares which has already formed and operated legally, according with the
conditions listed in Provisions of the State’s Council on Listed B-shares in Foreign Currencies of the Company Limited by Shares,
and meets international investors’ requirements. Once the operation of company is mature, its share can be issued.

2.

After the grant of the related people’s government of the province or the related department of State Council, enterprises that apply
to issue B-shares shall file the applying materials to China Securities Regulatory Commission according to the requirements of Circular
Concerning Printing and Dispatching the Standard Format of Materials Filed by Enterprise to Apply to Issue Domestically Listed B-shares
in Foreign Currencies(ZhengJianFa [1999] No.17).

3.

The underwriting agreement in the materials of applying to issue the B-shares shall be concluded before filed to China Securities
Regulatory Commission, and comes into effect after the approval of China Securities Regulatory Commission. In case the related securities
executive body has not finished the underwriting in the limitation settled in underwriting agreement, it shall take the corresponding
economic responsibilities according to the underwriting agreement.



 
The China Securities Regulatory Commission
1999-05-19

 







CONSTITUTION ACT, 1982 – page 22

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