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2005

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE TAX OF DONATIONS RECEIVED BY THE ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES

The state Administration of Taxation

Circular of the State Administration of Taxation on the Tax of Donations Received by the Enterprises with Foreign Investment and Foreign
Enterprises

GuoShuiFa [1999] No.195

October 18, 1999

The state and local Bureaus of Taxation of province, autonomous region, municipality directly under the Central Government and municipality
separately listed on the State plan and Shenzhen local taxation Bureau:

The issue on the tax of donations received by the institutions and branches set up in China by the enterprises with foreign investment
and foreign enterprises (hereinafter referred as enterprises) should be clarified as following:

I.

The no-capital assets (fixed assets, immateriality assets and others goods) should be reckoned into the relevant assets after rational
assessment. As the annual income of the enterprises making up the previous loss, the balance should be levied the income tax of enterprises.
If the balance is so large that it is difficult to pay the income tax at a time, the enterprises can apply the local taxation institutions
for approval that it can be reckoned into the income tax in average within 5 years.

II.

The currency donations received by the enterprises should be reckoned into the annual income at a time and levied the income tax

III.

The fund which the debtor has not required the enterprises to pay after two years should be entered into the annual income and levied
the income tax.



 
The state Administration of Taxation
1999-10-18

 







MEASURES FOR THE IMPLEMENTATION OF ADMINISTRATION OF ENTERPRISE NAME REGISTRATION

e03479

The State Administration for Industry and Commerce

Order of the State Administration for Industry and Commerce

No.93

The “Measures for the Implementation of Administration of Enterprise Name Registration” has been adopted by the standing meeting of
the State Administration for Industry and Commerce, are hereby promulgated and shall enter into force on January 1, 2000.

Director general of the State Administration for Industry and Commerce: Wang Zhongfu

December 8,1999

Measures for the Implementation of Administration of Enterprise Name Registration

Chapter I General Provisions

Article 1

These Measures are formulated in order to strengthen and perfect administration of enterprise name registration, protect lawful rights
and interests of owners of enterprise names, and maintain a fair competition order in accordance with the Provisions on Administration
of Enterprise Name Registration and relevant laws, administrative regulations.

Article 2

These Measures are applicable to registration of enterprise names of enterprise legal persons and enterprises unqualified as legal
persons by administrative organs for industry and commerce.

Article 3

Enterprises shall select their own names and apply for registration according to law.

Enterprises enjoy name rights from the date of establishment.

Article 4

Administrative organs for industry and commerce at various levels shall approve and register enterprise names according to law.

Enterprise names registered beyond power limit shall be rectified.

Article 5

Administrative organs for industry and commerce shall carry out administration of enterprise name registration at different levels.

The State Administration for Industry and Commerce takes charge of nationwide administration of enterprise name registration, and
is responsible for approval of the following enterprise names:

(1)

those preceded by such words as “Zhongguo” or”Zhonghua” (both mean China) or “Guajia” (State) or “Guoji” (international);

(2)

those using such words as “Zhongguo” or “Zhonghua” (both mean China) or “Guojia” (State) or “Guoji” (international);

(3)

those excluding administrative division.

Local administrative organs for industry and commerce are responsible for the approval of the following enterprise names other than
those stipulated in the preceding paragraph:

(1)

those preceded by administrative division at the same level;

(2)

those conforming to those including the same administrative division in Article 12 of these Measures. The administrative organs for
industry and commerce with rights to approve names of foreign investment enterprises authorized by the State Administration for Industry
and Commerce approve names of foreign investment enterprises according to these Measures.

Chapter II Enterprise Names

Article 6

Names of enterprise legal persons may not include names of other legal persons unless otherwise provided for by the State Administration
for Industry and Commerce.

Article 7

The name of an enterprise may not include the name of another enterprise.

The name of an enterprise’s branch shall be preceded by the name of the enterprise to which it is affiliated.

Article 8

Enterprise names shall be in Chinese characters which conform to the norms of the State, may not use foreign words, the Chinese phonetic
alphabet or Arabic numbers.

Where names of enterprises need to be translated into foreign languages, the enterprises will translate them by themselves according
to the word translation principles, need not to report them to administrative organs for industry and commerce for approval and registration.

Article 9

An enterprise name shall be composed of administrative division, the shop name, trade and organizational form in proper order except
as otherwise provided for by law, administrative regulations and these Measures.

Article 10

Except the enterprises the establishment of which is decided by the State Council, enterprise names shall not be preceded by such
words as “Zhongguo” or “Zhonghua” (both mean China) or “Guajia” (State) or “Guoji” (international).

Where such words as “Zhongguo” or “Zhonghua” (both mean China) or “Guajia” (State) or “Guoji” (international) are used in the middle
of the enterprise names, such words shall be attributive words to the trade.

Foreign-capital enterprises which use the shop names of the enterprises funded by the investments from a foreign country(region) may
use the word “(China)”.

Article 11

The administrative division in an enterprise name is the name or place name of the administrative division of area at the place where
such enterprise is located at or above the county level.

A name of a district under a city may not be used separately as the administrative division in an enterprise name. An enterprise name
using a district under a city together with the name of the city administration division shall be approved by the administrative
organ for industry and commerce of the city.

An enterprise name used together with the administrative division of a province, city or county shall be approved by the administrative
organ for industry and commerce of the administrative area at the highest level.

Article 12

Enterprise legal persons meeting the following conditions may place the administrative division in the names after the shop names
and before the organizational forms.

(1)

where the shop names of the holding enterprises are used;

(2)

where such the names of holding enterprises exclude administrative division.

Article 13

Upon approval of the State Administration for Industry and Commerce, enterprise legal persons meeting one of the following conditions
may use enterprise names which exclude administrative division:

(1)

where the approval is conducted by the State Council;

(2)

where the registration is conducted by the State Administration for Industry and Commerce;

(3)

where the registered capital (or registered fund) is not less than 50000000 yuan;

(4)

where it is stipulated by the State Administration for Industry and Commerce otherwise.

Article 14

A shop name in an enterprise name shall be composed of more than two Chinese characters.

An administrative region may not be used as a shop name, unless the place name of an administrative region at or above the county
level has other meanings.

Article 15

An enterprise name may use the name of a natural person investor as the shop name.

Article 16

The sector expression in an enterprise name shall be the terms reflecting the nature of economic activities of the enterprise which
belong to the national economy sector or enterprise business characteristics.

The contents of the sector expression in an enterprise name shall conform to the business scope of the enterprise.

Article 17

Where the nature of economic activities belong to the different big classifications of the national economy sector, the terms of the
classifications of the national economy sector to which the nature of economic activities belong shall be chosen to express the sector
in the enterprise name.

Article 18

Where the terms of the classifications of the national economy sector are not used to express the sector in which an enterprise is
engaged, the following conditions shall be met:

(1)

where the nature of economic activities of the enterprise belong to more than five big classifications of the national economy sector;

(2)

where the registered capital (or registered fund) is more than 100000000 yuan or is the parent company of the enterprise group;

(3)

where the shop names of the enterprise name approved or registered by the same administrative organ for industry and commerce are
different.

Article 19

An enterprise may use the name of a country (region) or the place name of the administrative division at or above the county level
after the shop name in the name to reflect its business characteristics.

The place name above shall not be deemed as an administrative division in an enterprise name.

Article 20

An enterprise name shall not explicitly or implicitly have the business exceeding its business scope.

Chapter III Registration of Enterprise Names

Article 21

Only one enterprise name shall be permitted to be indicated on the enterprise business license.

Article 22

Anyone who intends to establish a company shall apply for an approval of a name in advance.

Where establishment of an enterprise must be submitted for examination and approval as stipulated by laws and administrative regulations
or there are items which must be examined and approved as stipulated by laws and administrative regulations in its business scope,
the enterprise name approval in advance must be handled before submission for examination and approval, and the enterprise name approved
by the administrative organ for industry and commerce shall be used for submission for examination and approval.

Anyone who intends to establish other enterprises may apply for an approval of a name in advance.

Article 23

For applying for approval of an enterprise name in advance, the appointed representative or authorized agents by all the contributors,
partners or cooperators(hereinafter referred uniformly to as investors) shall submit the following documents to the administrative
organ for industry and commerce having jurisdiction over name approval:

(1)

an application for approval of an enterprise name in advance signed by all the investors, which specifies such contents as the name
of the enterprise(a candidate name may be specified) to be established, address, the business scope, registered capital(or registered
fund), tides or names of the investors and amount of contribution;

(2)

certificates on the appointed representative or authorized agent signed by all the investors;

(3)

qualifications certificates of the appointed representative or authorized agent;

(4)

qualifications certificates of all the investors; and

(5)

other documents which the administrative organ for industry and commerce requires to submit.

Article 24

The administrative organ for industry and commerce shall make a decision of approval or rejection of the application for approval
of the enterprise name in advance within ten days from the date of acceptance. If an approval is conducted , an Enterprise Name Approval
in Advance Notice will be issued; if an approval is not conducted, an Enterprise Name Rejection Notice will be issued.

Article 25

Where an enterprise establishment registration is applied and the approval of the enterprise name has been conducted, an Enterprise
Name Approval in Advance Notice shall be submitted.

Where the name of the enterprise to be established involves the provisions of laws and administrative regulations under which a report
for examination and approval must be made and the document of the examination and approval can not be submitted, the registration
organ shall not register the enterprise name approved in advance.

Where the approval of the enterprise name in advance and registration of the enterprise are not conducted at the same administrative
organ for industry and commerce, the registration organ shall, within 30 days from the date of registration of the enterprise, send
the relevant registration information to the administrative organ for industry and commerce approving the enterprise name for the
record.

Article 26

An enterprise that intends to change its name shall apply to the registration organ for change registration.

Where the name applied for change by an enterprise is subject to the jurisdiction of the registration organ, the registration organ
shall handle the change registration directly. If the original enterprise name was approved by another administrative organ for industry
and commerce, the registration organ shall, within 30 days from the date of approval of registration of the enterprise, send the
relevant registration information to the administrative organ for industry and commerce approving the original enterprise name for
the record.

Where the name applied for change by an enterprise is not subject to the jurisdiction of the registration organ, the matter shall
be handled in accordance with the provisions of Article 27 of these Measures.

An enterprise shall, within 30 days from the date of approval of the enterprise name change registration, apply for undertaking registration
in change of the names of its branches.

Article 27

Where the name applied for change by an enterprise is not subject to the jurisdiction of the registration organ, the matter shall
be handled in accordance with the following provisions:

(1)

The enterprise shall apply to the registration organ for change registration, and submit the following documents:

(i)

a written application for the enterprise name change;

(ii)

the article of associations of the enterprise;

(iii)

a duplicate copy of the business license; and

(iv)

other relevant documents.

(2)

The registration organ shall submit the following documents to the administrative organ for industry and commerce having jurisdiction
over name approval:

(i)

the examination opinion of the said organ on the name the enterprise intends to change;

(ii)

the documents listed in the preceding paragraph, of which the duplicate copy of the business license shall be affixed to the seal
of the registration organ.

(3)

The administrative organ for industry and commerce shall, within ten days from receipt of the materials submitted, shall make a decision
of approval or rejection of the applied enterprise name in advance. If an approval is conducted, an Enterprise Name Change Approval
Notice will be issued; if an approval is not conducted, an Enterprise Name Rejection Notice will be issued.

(4)

The registration organ shall make a decision of approval or rejection of the change registration of the enterprise name within the
time limit stipulated by laws and administrative regulations after receipt of the Enterprise Name Change Approval Notice or the Enterprise
Name Rejection Notice.

Where change of the name of the enterprise involves the provisions of laws and administrative regulations under which a report for
examination and approval must be made and the document of the examination and approval can not be submitted, the registration organ
shall not handle the change registration of the enterprise name approved by the Enterprise Name Change Approval Notice.

(5)

The registration organ shall, within 30 days from the date of approval of the change registration of the enterprise name, send the
relevant registration information to the administrative organ for industry and commerce approving the enterprise name for the record.

Article 28

The period of validity for an enterprise name approved by the Enterprise Name Change Approval Notice shall be six months and will
be cease to be valid automatically at the expiry of the period of validity.

Article 29

When the relevant business operation right of an enterprise has been cancelled and its name also reflects such business, the enterprise
shall apply to the registration organ for such registration item as change of its enterprise name within one month from the date
of canceling of such business operation right.

Article 30

Where an enterprise handles cancellation registration or has its business license revoked if its name was approved by another administrative
organ for industry and commerce, the registration organ shall sent to the administrative organ for industry and commerce approving
the name of the enterprise the relevant cancellation registration information or the decision of administrative punishment for the
record.

Article 31

Where a name of an enterprise is under one of the following circumstances, no approval may be conducted:

(1)

where it is same with the name and the shop name of the enterprise of the same sector approved or registered by the same administrative
organ for industry and commerce, with the exception of those having investment relationship;

(2)

where it is the same with the name and the shop name of the enterprise conforming to the provisions of Article 18 of these Measures
approved or registered by the same administrative organ for industry and commerce, with the exception of those having investment
relationship;

(3)

where it is the same with the original name of another enterprise whose name has been changed less than one year;

(4)

where it is the same with the name of the enterprise which has been cancelled or whose business license has been revoked less than
three years; or

(5)

where it is in violation of laws and administrative regulation in other ways.

Article 32

The administrative organ for industry and commerce shall establish enterprise name approval and registration archives.

Article 33

The formats of the Enterprise Name Approval in Advance Notice, Enterprise Name Change Approval Notice, Enterprise Name Rejection Notice
and the forms for approval and registration of enterprise names shall uniformly be produced by the State Administration for Industry
and Commerce.

Article 34

The names of the enterprises from a foreign country (region) shall be protected in accordance with the relevant provisions of the
Paris Convention for the Protection of Industrial Property.

The State Administration for Industry and Commerce ceases to accept the registration of the names of the enterprises from a foreign
country (region) within the Chinese territory. The periods of the Certificates of Enterprise Name Registration which have been issued
already may not be extended after expiry of the periods of validity.

Chapter IV Use of Enterprise Names

Article 35

An enterprise whose name has been approved in advance during reservation period may not use it for carrying out business for profit,
may nor transfer it.

An enterprise that intends to change its name shall not use the enterprise name approved and changed in the Enterprise Name Change
Approval Notice for carrying out business for profit, may not transfer it, either.

Article 36

An enterprise shall indicate its enterprise name at its domicile.

Article 37

The name used for the seal, bank account, stationary, products or their packages of an enterprise shall be identical to the enterprise
name in the business license.

Article 38

The name used in the legal documents of an enterprise shall be identical to the enterprise name in the business license.

Article 39

Use of an enterprise name shall conform to the principle of honesty and credibility.

Chapter V Supervision, Administration and Dispute Settlement

Article 40

Administrative organs for industry and commerce at various levels shall, according to law, supervise and administer the acts of using
enterprise names by the enterprise engaged in activities within the areas under their jurisdiction.

Article 41

The enterprise names already registered, which cause deception or misunderstanding with the public or damage lawful rights and interests
of others during being used, shall be determined as inappropriate enterprise names and rectified.

Article 42

Violation of the provisions of Article 35 of these Measures shall be dealt with according to item (4) of Article 26 of the Provisions
on Administration of Enterprise Name Registration.

Article 43

Use of the enterprise name for the products or the packages in violation of the provisions of Article 37 of these Measures shall
be dealt with according to item (1) of Article 26 of the Provisions on Administration of Enterprise Name Registration.

The enterprise name used for the seal, bank account and stationary of an enterprise in violation of the provisions of Article 37
of these Measures shall be dealt with according to item (5) of Article 26 of the Provisions on Administration of Enterprise Name
Registration.

Article 44

Failure to use an enterprise name according to the registration in other ways, which causes deception or misunderstanding with the
public or damages lawful rights and interests of others shall be dealt with according to Article 26 of the Provisions on Administration
of Enterprise Name Registration.

Article 45

An enterprise may, due to a name dispute arising between another person, apply to the administrative organ for industry and commerce
for disposition or bring a suit in a people’s court.

Article 46

When an enterprise requests the administrative organ for industry and commerce to dispose a name dispute, it shall submit to the administrative
organ for industry and commerce approving the name of another person the following materials:

(1)

an application, which shall be signed by the applicant and specifies such contents as the situations of the applicant and claimant,
facts and reasons for the name dispute and items for the claim;

(2)

qualifications certificates of the applicant;

(3)

materials for burden of proof;

(4)

other relevant materials.

Where it is an entrusted agency, a letter of entrusted agency and the qualifications certificate of the entrusted person shall also
be submitted.

Article 47

The administrative organ for industry and commerce shall, after acceptance of the enterprise name dispute, conduct a disposition within
six months according to the following procedures within one month:

(1)

to investigate and verify the registration of the enterprise names of the applicant and claimant;

(2)

to investigate and check the materials submitted by the applicant and the relevant dispute situations;

(3)

to inform the claimant the relevant name dispute situations and demand the claimant to submit written opinions to the dispute issue;

(4)

to make a disposition according the principle of protection of industrial property and the relevant provisions on administration of
enterprise name registration.

Chapter VI Supplementary Provisions

Article 48

The following names that need to be registered at the administrative organ for industry and commerce may be handled by reference to
the Provisions on Administration of Enterprise Name Registration and these Measures:

(1)

a name of an enterprise group, whose composition is the administrative division + the shop name + the sector + the word of “group”;

(2)

a shop name and name of an individual industrial and commercial household;

(3)

names of other organizations that need to register their names at administrative organs for industry and commerce according to provisions.

Article 49

These Measures shall enter into force as of January 1, 2000.

The Circular on the Relevant Issues of Implementation of the Provisions on Administration of Enterprise Name Registration (GongShangQiZi
[1991] No.309), the Supplementary Circular on the Relevant Issues of Implementation of the Provisions on Administration of Enterprise
Name Registration (GongShangQiZi [1992] No.283) and the Circular on the Relevant Issues of Registration and Administration of Names
of Foreign Investment Enterprises (GongShangQiZi [1993] No.152) of the State Administration for Industry and Commerce shall be repealed
simultaneously.

The provisions relating to enterprise names in other documents of the State Administration for Industry and Commerce which conflict
with the Provisions on Administration of Enterprise Name Registration and these Measures shall be nullified simultaneously.



 
The State Administration for Industry and Commerce
1999-12-08

 







CIRCULAR OF THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ON THE SALES OF AND PAYMENTS IN FOREIGN EXCHANGE AND VERIFICATION OF EXPORT RECEIPTS AND IMPORT PAYMENTS UNDER THE ITEM OF TRANSFER BETWEEN-FACTORIES DURING FURTHER PROCESSING

The State Administration Of Foreign Exchange Control

Circular of the State Administration of Foreign Exchange on the Sales of and Payments in Foreign Exchange and Verification of Export
Receipts and Import Payments Under the Item of Transfer Between-factories During Further Processing

HuiFa [1999] No.84

January 12,1999

Branches of State Administration of Foreign Exchange, Beijing and Chongqing foreign exchange departments; designated foreign exchange
banks:

In order to regulate the transfer between factories during further processing, now notify relevant issues as follows:

1.

As to ratified transfer between factories, designated foreign exchange banks shall undergo sale of and payment in foreign exchange
or transferring through boundaries for the transferring-out enterprises upon relevant certificates. The transferring-out enterprises
and the transferring-in enterprises shall undergo corresponding verifications for import payment and export collection. Relevant
specific operating procedure is regulated by SAFE and its branches (HuiFa [1999] No.78).

2.

The SAFE and its branches should irregularly inspect enterprises running transferring between factories during further processing.
Those violating this Circular and other regulations, should be punished according to relevant rules.



 
The State Administration Of Foreign Exchange Control
1999-01-12

 







MEASURES FOR ELECTION OF DEPUTIES OF THE MACAO SPECIAL ADMINISTRATIVE REGION TO THE NINTH NATIONAL PEOPLE’S CONGRESS

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


Measures for Election of Deputies of the Macao Special Administrative Region of the People’s Republic of China to the Ninth National
People’s Congress

(Adopted at the Second Session of the Ninth National People’s Congress on March 15, 1999)

    Article 1  These Measures are enacted in accordance with the Constitution of the People’s Republic of China, the Basic Law of the
Macao Special Administrative Region and the provisions of the third paragraph of Article 15 of the Electoral Law of the National
People’s Congress and Local People’s Congresses of the People’s Republic of China and in view of the actual conditions of the Macao
Special Administrative Region.

    Article 2  The election of deputies of the Macao Special Administrative Region to the Ninth National People’s Congress shall be under
the direction of the Standing Committee of the National People’s Congress.

    Article 3  The number of deputies to be elected from the Macao Special Administrative Region to the Ninth National People’s Congress
is 12.

    The five deputies in Macao to the Ninth National People’s Congress who were elected by the Ninth People’s
Congress of Guangdong Province before the establishment of the Macao Special Administrative Region shall become deputies of the Macao
Special Administrative Region to the Ninth National People’s Congress after the establishment of the Macao Special Administrative
Region.

    The Macao Special Administrative Region shall elect seven deputies to the Ninth National People’s Congress
in accordance with these Measures.

    If the five deputies previously elected by the People’s Congress of Guangdong Province fall vacant before
the election of deputies of the Macao Special Administrative Region to the Ninth National People’s Congress in accordance with these
Measures, the number of vacancies shall be listed within the number due to be elected and shall be together elected in accordance
with these Measures.

    Article 4  Deputies to be elected to the National People’s Congress from the Macao Special Administrative Region shall be Chinese
citizens among residents of the Macao Special Administrative Region and shall be not less than 18 years of age.

    Article 5  An Election Council for Deputies to the Ninth National People’s Congress shall be formed in the Macao Special Administrative
Region. The Election Council shall be composed of the Chinese citizens among the members of the Selection Committee for the First
Government of the Macao Special Administrative Region, as prescribed by the Decision of the National People’s Congress on the Method
for the Formation of the First Government, the First Legislative Council and the First Judiciary of the Macao Special Administrative
Region, Deputies of Macao Region to the Ninth National People’s Congress who are not members of the Selection Committee, the members
of the Ninth National Committee of the Chinese People’s Political Consultative Conference from among residents of the Macao Special
Administrative Region who are not members of the Selection Committee and the members of the Legislative Council of the Macao Special
Administrative Region who are Chinese citizens. However, those who have expressed their unwillingness to become members of the Election
Council shall be excepted.

    The name list of the members of the Election Council shall be proclaimed by the Standing Committee of the
National People’s Congress.

    Articel 6  The Election Council shall hold plenary meeting and more than half of the member shall
present at each session.

    The first meeting of the Election Council shall be convened by the Standing Committee of the National People’s
Congress, at which nine of its members shall be elected to form a presidium and these members shall elect a an executive chairman
of the Presidium.

    The Presidium shall preside over the Election Council.

    The Election Council shall, upon proposal by the Presidium, formulate specific measures for election according
to these Measures.

    Article 7  Ten or more members of the Election Council may jointly nominate candidates for deputies. The number of candidates for
deputies jointly nominated by each member shall not be greater than number to be elected.

    Articel 8  The number of candidates for deputies to the ninth National People’s Congress shall be
20 to 50 percent greater than the number of deputies to be elected by the Election Council, and competitive election shall be adopted.

    A ballot shall be directly held if the number of nominees is within the proportion of 50 percent for competitive
election. If the number of nominees exceeds the proportion of 50 percent for competitive election, a preliminary election shall be
held the Election Council. A formal list of candidates shall be decide upon in order of the number of votes that the nominees have
obtained and on condition that the proportion of 50 percent for competitive election is not exceeded, and then a ballot for deputies
shall be held.

    Article 9  Secret ballot in the election of deputies to the Ninth National People’s Congress shall be adopted by the Election Council.

    When an election is held by the Election Council, if the number of votes cast is greater than the number of
votes, the election shall be null and void; if the number of votes cast is equal to or less than the number of voters, the election
shall be valid.

    A ballot shall be nullified if the number of candidates voted for is greater than the number of deputies to
be elected; it shall be valid if the number of candidates voted for is equal to or less than the number of deputies to be elected.

    Article 10  Candidates for deputies who have obtained more votes shall be elected. Where the number of votes for some candidates is
ties, making it impossible to determine the ones elected, another ballot shall be conducted for these candidates to resolve the tie,
and the ones who have obtained more votes shall be elected.

    Article 11  The Presidium shall announce the result of election and submit it to the Credentials Committee of the Standing Committee
of the National People’s Congress.

    The Standing Committee of the National People’s Congress shall, on the basis of the report of the Credentials
Committee, affirm the qualification of the deputies and publish the name list of the deputies.

    Article 12  Deputies of the Macao Special Administrative Region to the Ninth National People’s Congress may make a request for resignation
to the Standing Committee of the National People’s Congress, and the Standing Committee of the National People’s Congress shall make
a proclamation after deciding to accept the resignation.

    Article 13  On condition that deputies of the Macao Special Administrative Region to the National People’s Congress have vacancies
due to certain reasons, the candidates who have not been elected in the election of deputies of the Macao Special Administrative
Region to the Ninth National People’s Congress shall fill the vacancies upon in order of the number of votes that they have obtained.






MEASURE REGISTERING ADOPTION OF CHILDREN BY FOREIGNERS IN THE PEOPLE’S REPUBLIC OF CHINA

Category  CIVIL ADMINISTRATION Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1999-05-25 Effective Date  1999-05-25  


Measure Registering Adoption of Children by Foreigners in the People’s Republic of China



(Approved by the State Council on May 12, 1999, promulgated by Decree No.15 of the Ministry of Civil Affairs on May 25, 1999)

    Article 1  These Measures are formulated in accordance with the Adoption Law of the People’s Republic of China in order to regularize
foreign-related adoption registration practice.

    Article 2  If foreigners attempt to adopt children within the territory of the People’s Republic of China (hereinafter referred to
as adoption of children by foreigners in China), they shall undertake registration according to these Measures.

    If a couple, one of whom is a foreigner, attempts to adopt children in China, they also shall undertake registration
according to these Measure.

    Article 3  Foreigners attempting to adopt children in China shall conform to the provisions of the relevant laws on adoption both
in China and in their home countries; problems arising from the difference between the provisions of the laws of their home countries
and those of the Chinese laws shall be resolved through consultation by relevant departments of the government of the two countries.

    Article 4  Foreigners attempting to adopt children in China shall deliver adoption applications, family situation reports and certificates
to adoption organizations authorized by Chinese government (hereinafter referred to as Chinese adoption organizations) through governments
of their home countries or adoption organizations authorized by governments (hereinafter referred to as foreign adoption organizations).

    Adopters’ adoption applications, family situation reports and certificates stipulated in the preceding paragraph
refer to following documents issued by competent agencies of their home countries, authenticated by diplomatic departments of their
home countries or agencies authorized by such diplomatic departments, and authenticated by embassies or consulates of the People’s
Republic of China in that country.

    (1) application for transnational adoption;

    (2) birth certificate;

    (3) certificate of marital status;

    (4) certificate of occupation, income and property;

    (5) certificate of health examination;

    (6) certificate indicating whether the adopter has ever been subject to critical punishment;

    (7) certificate certifying the approval of the transnational adoption by the competent authority of the home
country;

    (8) family situation report, including the adopter’s status, the qualification and suitability of the adoption,
family background, medical history, motive for adoption and specialty for caring children.

    Foreigners who have lived in China for more than one year for work or study in China, if attempting to adopt
children in China, shall submit the documents prescribed in the preceding paragraph except for the certificates of health examination,
and shall also deliver marital status certificates, certificates of occupation, income and property, and certificates of whether
they have ever been subject to criminal punishments, which are issued by the Chinese units to which they belong, as well as certificates
of health examination issued by medical units at or above county level.

    Article 5  Person placing out children for adoption shall submit to civil affairs departments of people’s governments of provinces,
autonomous regions or municipalities directly under the Central Governments their permanent residence booklets, resident identity
cards (if social welfare organizations place our children for adoption, then identity credentials of persons in charge of such organizations
shall be submitted), and residence certificates of adoptees, etc., and shall submit the following certifying papers according to
the respective situations:

    (1) If the placing persons are the adoptees’ natural parents (including those who have divorced), they shall
submit certificates on their incapability of upbringing owing to unusual difficulties and written consent agreeing to placing out
children for adoption from both of the natural parents; among those, if the aoptee is placed out for adoption by a single parent
because the spouse of the natural father or mother has died or has been missing, he or she shall also submit a certifying that the
other spouse has died or has been missing as well as a written declaration of the parents of the dead spouse or the spouse who is
missing giving up priority in rearing the child.

    (2) If a guardian is the placing person because the adoptee’s parents do not have full civil capacity, he
or she shall submit a certificate certifying that the adoptee’s parents have no full civil capacity and may do serious harm to the
adoptee and a certificate on the guardian’s right of guardianship.

    (3) If the placing person is the guardian because both of the adoptee’s parents died, he or she shall submit
a certificate certifying the death of the aoptee’s natural parents, a certificate certifying the guardian’s actual bearing of obligations
of guardianship as well as a written consent of other persons bearing rearing obligations on the palcing out for adoption.

    (4) If a social welfare organization acts as the placing person, it shall submit a certificate of the situation
concerning the abandonment and discovery of the abandoned infant or child, and a certificate of the process of the search of his
or her parents or other guardians; if the adoptee is an orphan, it shall submit a certificate certifying the death or the declaration
of death of the orphan’s parents as well as written consent of other persons bearing the obligations of rearing the orphan on the
placement for adoption.

    If a disabled child is placed out for adoption, a certificate of disability of the child issued by a medical
unit at or above the county level shall also be submitted.

    Article 6  The civil affairs department of the people’s government of a province, an autonomous region or a municipality directly
under the Central Government shall examine the credentials and certifying papers submitted by placing persons, and issue public notices
to identify or look for the natural parents for those abandoned infants or children whose natural parents cannot be identified or
found; if the adoptees and placing persons are believed to meet the requirements stipulated in the Adoption Law, a list of their
names shall be notified to the Chinese adoption organizations, and the following credentials and certifying papers shall be conveyed
simultaneously:

    (1) photocopies of placing persons’ permanent residence booklets and resident identity cards (if the placing
persons are social welfare organizations, then the identity credentials of persons-in-charge of such organizations.)

    (2) photocopies of certificates certifying that the adoptees are abandoned infants or orphans, their residence
certificates, growth reports and health examination certificates as well as photos of the adoptees.

    The public notices issued by the civil affairs department of the people’s government of a province, an autonomous
region or a municipality directly undere the Central Government for identifying or looking for the natural parents of the abandoned
infants or children shall be published in a local newspaper at the province level. If no natural parents or other guardians claim
the deserted infants baby or children within 60 days after the publication of the public notices, they shall be regarded as deserted
infants or children whose parents can not be identified or found.

    Article 7  After having examined the adoption application and relevant certificates submitted by a foreign adopter and by referring
to the desire of the foreign adopter, the Chinese adoption organization shall select a suitable adoptee from among the adoptees who
are recommended by the civil affairs department of the people’s government of a province, an autonomous region or a municipality
directly under the Central Government and who meet the requirements stipulated in the Adoption Law, and shall, through the foreign
government or foreign adoption organization, send to the foreign adopter the information about the adoptee and the placing person.
If the adoption is agreed to by the foreign adopter, the Chinese adoption organization shall send him or her a notice to come to
China for adoption of a child, and simultaneously inform the relevant civil affairs department of the people’s government of the
province, autonomous region or municipality directly under the Central Government to send the placing person a notice that consent
has already been given to the adoption of the adoptee.

    Article 8  Foreigners attempting to adopt children in China shall come to China for undergoing registration procedures in person.
If a foreign couple adopt a child together, they shall both come to China for undergoing registration procedures; if one of the couple
cannot come for some reasons, the other party shall be authorized in written form, and the power of attorney shall be notarized and
authenticated by the country in which they reside.

    Article 9  Foreigners attempting to adopt children in China shall sign adoption agreements with placing persons. The agreement shall
be in three copies, one is kept by the adopter, one is kept by the placing person, and the third one is kept by adoption registration
organ when undergoing adoption registration procedures.

    After the signing of the written agreement, the parties concerned shall both register the adoption with the
civil affairs department of the people’s government of a province, an autonomous region or a municipality directly under the Central
Government in the locality where the adoptee’s permanent residence is registered.

    Article 10  When registering the adoption, the parties concerned shall fill out the registration application for adoption of a child
in China by a foreigner, submit the agreement on adoption and provide respectively relevant materials.

    The adopter shall provide the following materials:

    (1) the notice sent by Chinese adoption organization that they may come to China to adopt a child in China;

    (2) the adopter’s identity credentials and photographs.

    The placing person shall provide the following materials:

    (1) the notice sent by civil affairs department of the people’s government of a province, an autonomous region
or a municipality directly under the Central Government that consent has already been given to the adoption of the adoptee;

    (2) the placing person’s residence booklet, resident identity card (if the placing person is a social welfare
organization, the identity credential of the person-in-charge of such an organization) and the adoptee’s photographs.

    Article 11  After receiving the registration application for adoption of a child by a foreigner in China and relevant materials of
the adopter, adoptees and placing person, the adoption registration organ should conduct examination within 7 days; if the requirements
stipulated in Article 10 of these Measures are met, the adoption shall be registered for the parties concerned, and an adoption registration
certificate be issued. The adoptive relationship comes into existence from the date of registration.

    The adoption registration organ shall inform the Chinese adoption organization of the result of the registration.

    Article 12  If, after the adoption has been registered, adoption notarization is required by all parties or one party involved in
the adoptive relationship, the adoption shall be notarized by a notary organ with the qualification of foreign-related notarization
in the locality where the adoption is registered.

    Article 13  Before the aoptee leaves China, the adopter shall, on the basis of the adoption registration certificate, undergo exit
formalities for the adoptee with the public security organ in the locality where the adoption is registered.

    Article 14  Foreigners adopting children in China shall pay for the registration to the registration organs. The standard of registration
fee shall be implemented in accordance with the relevant provisions of the State.

    China adoption organizations are non-profit public welfare institutions that provide services to foreigners
and may charge service fees, the standard of which shall be implemented in accordance with the relevant provisions of the State.

    The State encourages foreign adopters and foreign adoption organizations to make donations to the social welfare
organizations in China in order to bring up abandoned infants and children there. The social welfare organization receiving donations
must use all the donations to improve nurturing conditions for abandoned infants and children and may not misuse the donations for
other purposes, and shall inform the donors of the use of the donations. The social welfare institutions receiving donations shall
also subject themselves to the supervision of the relevant departments and make the use of the donations know to the public.

    Article 15  The activities of China adoption organization shall be subject to the supervision of the civil affairs department of the
State Council.

    Article 16  These Measures shall come into effect from the date of promulgation. The Implementation Measure on Adopting Children by
Foreigners in the People’s Republic of China, approved by the State Council on November 3, 1993 and promulgated by the Ministry of
Justice and the Ministry of Civil Affairs on November 10, 1993, shall be repealed simultaneously.






METHODS FOR THE FORMATION OF THE JUDICIARY OF THE MACAO SPECIAL ADMINISTRATIVE REGION

Category  SPECIAL ADMINISTRATIVE REGION Organ of Promulgation  The Preparatory Committee for the Macao Special Administrative Region of the National People’s Congress Status of Effect  In Force
Date of Promulgation  1999-07-03 Effective Date  1999-07-03  


Methods for the Formation of the Judiciary of the Macao Special Administrative Region

(Adopted at the Ninth Plenary Session of the Preparatory Committee for the Macao Special Administrative Region of the National People’s Congress on July 3, 1999)

    Article 1  These Methods are formulated in accordance with the Basic Law of Macao Special Administrative Region (hereinafter referred
to as the Basic Law) and the Decision of the National People’s Congress on the Method for the Formation of the First Government,
the First Legislative Council and the First Judiciary of the Macao Special Administrative Region in order to organize the judiciary
of the Macao Special Administrative Region.

    Article 2  The organization of the judiciary of the Macao Special Administrative Region shall reflect the principles of State sovereignty
and smooth transition, and shall comply with the practical situation of Macao.

    Article 3  The Macao Special Administrative Region shall be vested with independent judicial power, including that of final adjudication.

    Article 4  The primary courts, intermediate courts, and Court of Final Appeal shall be established in the Macao Special Administrative
Region.

    Article 5  The primary courts are the courts of first instance in the Macao Special Administrative Region.

    Special courts may be established within the primary courts if necessary. The previous systems concerning
criminal prosecution shall be maintained.

    Article 6  An administrative court shall be established in the Macao Special Administrative Region to exercise jurisdiction over
administrative and tax cases. If a party refuses to accept a judgment by the administrative court, he or she shall have the right
to file an appeal with an intermediate court.

    Article 7  The intermediate courts are the appellate courts for the primary courts and the administrative court, and are at the same
time the court of first instance for relatively important cases.

    Article 8  The Court of Final Appeal is the supreme court in the Macao Special Administrative Region and exercises the power of final
adjudication of the Macao Special Administrative Region.

    The Court of Final Appeal hears appellate cases from inferior courts as well as important first instance cases.

    Article 9  The courts of the Macao Special Administrative Region shall have jurisdiction over all cases in the Region, except that
the restrictions on their jurisdiction imposed by the legal system and principles previously in force in Macao shall be maintained.    

    The courts of the Macao Special Administrative Region shall have no jurisdiction over acts of State such as
defence and foreign affairs.    

    Article 10  The number of judges in courts of the Macao Special Administrative Region at each level shall be: no more than 18 judges
for the  primary court, no more than 2 judges for the administrative court, 5 judges for the intermediate court, 3 judges
for the Court of Final Appeal.

    Article 11  Judges of the courts of the Macao Special Administrative Region at all levels shall be appointed by the Chief Executive
on the recommendation of an independent commission composed of local judges, lawyers and eminent persons.

    Judges shall be chosen on the basis of their Professional qualifications. Judges shall be chosen mainly from
local legal professionals who are permanent residents of the Region and who meet the criteria, and qualified judges of foreign nationality
may also be employed.

    Article 12  The primary courts, intermediate courts and Court of Final Appeal each shall have a president who shall be chosen from
among judges and appointed by the Chief Executive.

    The President of the Court of Final Appeal of the Macao Special Administrative Region shall be a Chinese citizen
who is a permanent resident of the Region.

    The appointment and removal of the President of the Court of Final Appeal shall be reported to the Standing
Committee of the National People’s Congress for the record.

    Article 13  The procuratorates shall be established in the Macao Special Administrative Region. The procuratorates shall exercise
procuratorial functions as vested by law, independently and free from any interference.

    Article 14  The procuratorates of the Macao Special Administrative Region shall have one Procurator-General, and approximately 20
procurators.

    The Procurator-General of the Macao Special Administrative Region shall be a Chinese citizen who is a permanent
resident of the Region.

    The Procurator-General of the Macao Special Administrative Region shall be nominated by the Chief Executive
and appointed by the Central People’s Government.

    Procurators shall be nominated by the Procurator-General and appointed by the Chief Executive.

    Article 15  The president and judges of the courts of the Macao Special Administrative Region at all levels, the Procurator-General,
and procurators must uphold and abide by the Basic Law, and shall have Bachelor degree or higher in laws and shall have legal profession
experience.

    Article 16  When assuming office, the President of the Court of Final Appeal and Procurator-General, judges and procurators of the
Macao Special Administrative Region must take an oath in accordance with the Basic Law.






DONATION FOR PUBLIC WELFARE UNDERTAKINGS

Category  BASCI CIVIL LAW Organ of Promulgation  The Standing Committee of the National People’s Congress Status of Effect  In Force
Date of Promulgation  1999-06-28 Effective Date  1999-09-01  


Law of the People’s Republic of China on Donation for Public Welfare Undertakings

Contents
Chapter I  General Provisions
Chapter II  Donation and Acceptance of Donation
Chapter III  Usage and Management of Donated Property
Chapter IV  Preferential Measures
Chapter V  Legal Liability
Chapter VI  Supplementary provisions

(Adopted at the Tenth Meeting of the Standing Committee of the Ninth National People’s Congress on June 28,1999; promulgated by the
Order No. 19 of the President of the People’s Republic of China on June 28, 1999 and effective as of September 1, 1999)

Contents

    Chapter I  General Provisions

    Chapter II  Donation and Acceptance of Donation

    Chapter III  Usage and Management of Property Donated

    Chapter IV  Preferential Measures

    Chapter V  Legal Liability

    Chapter VI  Supplementary Provisions

Chapter I  General Provisions

    Article 1  This Law is enacted with a view to encouraging donation, standardizing the act of donation and acceptance of donation,
protecting the lawful rights and interests of donors, donees and beneficiaries, and promoting the development of public welfare undertakings.

    Article 2  On the condition that natural persons, legal persons, and other organizations voluntarily donate property to legally established
public welfare associations and not-for-profit public welfare institutions without any compensation, and the donated property is
used for public welfare undertakings, this Law shall be applied.

    Article 3  Public welfare undertakings mentioned in this Law refer to following matters:

    (1)activities of relieving disasters, helping the poor, assisting the
disabled as well as other social groups and individuals in trouble;

    (2)education, science, culture, public health, and sports;

    (3)environmental protection, construction of public facilities;

    (4)other social and public welfare undertakings promoting the development and progress of society.

    Article 4  Donation shall be made on a voluntary basis and without compensation, compulsory apportions or apportions in disguised
form are prohibited, the engagement of for-profit activities in the name of donation shall not be permitted.

    Article 5  The use of donated property shall be subject to the willingness of a donor, and conforms to the purpose of public welfare,
the donated property shall not be misappropriated for other purposes.

    Article 6  The making of donation shall be in conformity with laws and regulations; it shall not go against social morality, nor
impair public interests and other citizens’ legal rights and interests.

    Article 7  Property and its increment accepted as donation by public welfare associations is social and public property, which is
protected by laws of the State; no unit or individual may appropriate, seize, or damage it.

    Article 8  The State supports the development of public welfare undertakings, and gives supports and preferential treatments to public
welfare associations and not-for-profit public welfare institutions with a nature of.

    The State encourages natural persons, legal persons and other organizations to make donations to public welfare
undertakings.

    Natural persons, legal persons and other organizations making outstanding contributions to donation for public
welfare undertakings are to be given commendation by the people’s governments or the relevant departments. Before giving public commendation
to a donor, comment for the donor shall be obtained in advance.
Chapter II  Donation and Acceptance of Donation

    Article 9  Natural persons, legal persons and other organizations may make donations to public welfare associations and not-for-profit
public welfare institutions comforting to their wishes of making donation. The property they donate shall be legal property on which
they have the right of disposition.

    Article 10  Public welfare associations and not-for-profit public welfare institutions may accept donation in accordance with this
Law.

    Public welfare associations mentioned in this Law refer to legally established foundations, charity organizations
and other associations that hold the principle of developing public interests.

    Not-for-profit public welfare institutions mentioned in this Law refer to legally established educational
institutions, institutions for scientific research, medical and public health institutions, social and public cultural institutions,
social and public physical institutions and social welfare institutions, etc, which are engaged in public welfare undertakings and
do not aim at making profit.

    Article 11  When natural disaster happens or the donors out of the territory require the people’s governments at or above the county
level or their departments to be the donees, the people’s governments at or above the county level or their departments may accept
the donation, and manage the donated property according to the relevant provisions of this Law.

    The people’s governments at or above the county level or their departments may transfer the property they
accept as donation to public welfare associations or not-for-profit public welfare institutions; may also distribute the property
in light of the donors’ wishes or use it to initiate public welfare work, however, the people’s governments at or above the county
level and their departments themselves shall not a beneficiary.

    Article 12  Donors may make a donation agreement with donees in terms of the sorts, quality, quantity and use of donated property.
Donors have the right to decide quantity, use and forms of donation.

    Donors shall perform the donation agreement according to law, and transfer the donated property to donees
in accordance with the time limit and forms agreed upon in the agreement.

    Article 13  When donating property to initiate a public welfare project, the donor shall make a donation agreement with the donor,
agreeing on the capital, construction, management and use of the projects.

    For a donated public welfare project, the unit accepting the donation shall undergo examination and approval
procedures according to the provisions of the State, and shall alone, or together with the donor, organize the construction. The
quality of the project shall conform to the standards of the State.

    After the completion of a donated public welfare project, the unit accepting the donation shall report particulars
to the donors about the construction, use of construction capital, and check-and-acceptance of quality of the project.

    Article 14  A donor may head the donated project with his name for commemoration; for a project wholly donated by a donor or a project
constructed with the capital mainly donated by the donor, the donor may propose the post_title of the project, and then submit to the
people’s government at or above the county level for approval.

    Article 15  As to property donated by donors outside the territory, the donee shall undergo entry procedures according to the relevant
provisions of the State; where the donated property is under the management of license, the donee shall undergo the procedures for
applying and obtaining a license according to the relevant provisions of the State, the Customs shall check, clear and supervise
the property on the basis of the license.

    If overseas Chinese make donations, the department of the people’s governments at or above the county level
in charge of overseas Chinese affairs may assist to undergo entry procedures, and provide help to the donors in implementing the
projects.
Chapter III  Usage and Management of Donated Property

    Article 16  After accepting a donation, the donee shall issue a legal and valid receipt to the donor, register the donated property
on a record, and management the property in a proper way.

    Article 17  Public welfare associations shall use the donated property to imburse activities and undertakings conforming to their
principles. Property donated for salvation shall be promptly used for salvation. The amount of capital used for imbursing public
welfare undertakings by a foundation every year shall not be less than the proportion prescribed by the State.

    A public welfare association shall strictly abide by the relevant provisions of the State, and actively keep
and increase the value of the donated property according to principle of legality, safety and effect.

    A not-for-profit public welfare institution shall use the donated property to develop public welfare undertakings
of its own, and shall not misappropriate the property for other purposes.

    As to property not easy for storage or transportation, or exceeding actual necessity, the donee may sell it,
the income therefrom shall be used for the purpose of the donation.

    Article 18  Where a donation agreement has been made between the donee and the donor, the donee shall use the property according to
the purpose agreed upon, and shall not change the uses of the donated property without authorization. If it is really necessary to
change the uses of the property, consent form the donor shall be obtained.

    Article 19  The donees shall, according to the relevant provisions of the State, establish and perfect financial and accounting systems
and systems for using donated property, strengthen the management of donated property.

    Article 20  The donees shall report to the relevant governmental departments the use and management of the donated property every
year, and accept supervision. When necessary, the relevant governmental departments may audit their finance.

    The Customs shall conduct supervision and management on donated articles import duties of which are reduced
or exempted,

    The overseas Chinese affairs department under the people’s government at or above the county level may take
part in supervising the use and management of the property donated by oversea Chinese.

    Article 21  Donors have rights to donees with respect to the use and management of donated property, and put forward suggestion and
opinion. As to the inquiries of the donors, the donees shall make truthful replies.

    Article 22  Donees shall publicize the donation and use as well as management of the donated property, and accept supervision of the
society.

    Article 23  Public welfare associations shall practise strict economy, and decrease managerial cost; salary of staff members and administrative
expenses shall be paid from interest and other income according to the standards prescribed by the State.
Chapter IV  Preferential Measures

    Article 24  When donating property for public welfare undertakings according to the provisions of this Law, corporations and other
enterprises may be given  preferential treatment in enterprise income tax according to the provisions of laws and administrative
regulations.

    Article 25  When donating property for public welfare undertakings according to the provisions of this Law, Natural persons, individual
businesses of industry and commerce may be given preferential treatment in individual income tax according to the provisions of laws
and administrative regulations.

    Article 26  As to materials donated from abroad to public welfare associations and not-for-profit public welfare institutions for
public welfare undertakings, import duties and value-added tax in import may be reduced or exempted according to the provisions of
laws and administrative regulations.

    Article 27  As to donated projects, the local people’s governments shall give support and preference.
Chapter V  Legal Liability

    Article 28  Without permission of a donor, if a donee presumes to change the nature and uses of the donated property, the relevant
department of the people’s government at or above the county level shall order to make corrections, and give a warning. Where the
making of corrections is refused, upon approval of the donor, the people’s government at or above the county level may hand over
for management the property to public welfare associations or not-for-profit public welfare institutions that have identical or similar
principles.

    Article 29  Whoever misappropriates, seizes or embezzles donated property shall be ordered by the relevant departments of the people’s
government at or above the county level to return the misused money or articles, and shall also impose a fine; the direct responsible
persons shall be punished by units to which they belong according to the relevant provisions; where a crime is constituted, criminal
liability shall be investigated according to law.

    The money and articles returned or recovered according to the provisions of the preceding paragraph shall
be used for their original purposes and uses.

    Article 30  In the course of donation, whoever commits any one of the following acts shall be punished according to the relevant provisions
of laws and regulations; where a crime is constituted, criminal liability shall be investigated according to law.

    (1)to evade foreign exchange, to wangle foreign exchange;

    (2)to evade or dodge tax;

    (3)to engage in smuggling activities;

    (4)with no permission of the Customs and not paying due tax, to sell, transfer or use for other purposes within
the territory the donated property that is imported with a reduced or exempted tax.

    Article 31  The staff members in the unit accepting the donation who abuse their powers, neglect their duties or practise favoritism
for personal interests, thereby causing heavy losses to donated property, shall be punished by the unit to which they belong according
to the relevant provisions; where crimes are constituted, criminal liabilities shall be investigated.
Chapter VI  Supplementary provisions

    Article 32  This Law shall take effect as of September 1, 1999.






CIRCULAR OF THE GENERAL OFFICE OF THE MINISTRY OF FOREIGN TRADE AND ECONOMIC COOPERATION AND THE GENERAL OFFICE OF THE MINISTRY OF SCIENCE AND TECHNOLOGY ON TRANSMITTING THE CIRCULAR ON THE IMPLEMENTATION OF INTEREST RATE FOR EXPORT CREDIT OF HIGH/NEW TECHNOLOGICAL PRODUCTS

The General Office of the Ministry of Foreign Trade and Economic Cooperation, the General Office of the Ministry of Science And Technology

Circular of the General Office of the Ministry of Foreign Trade and Economic Cooperation and the General Office of the Ministry of
Science and Technology on Transmitting the Circular on the Implementation of Interest Rate for Export Credit of High/new Technological
Products

WaiJingMaoJiZi [1999] No.14

September 24, 1999

Foreign trade and economic cooperation commissions (departments, bureaus) and commissions of science and technology of the various
provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State
plan, Shenyang, Suzhou, Wuhan, Nanjing, Guangzhou, Chengdu and Xi’an City, and foreign trade and economic enterprises managed by
the Central Government:

With a view to implementing the strategy of “flourishing trade by means of science and technology” and to pushing forward export of
high/new technological products, the Import and Export Bank of China has issued the Circular on the Implementation of Interest Rate
for Export Credit of High/new Technological Products (JinChuYinJiFa [1999] No. 205). The Circular is hereby transmitted to you, and
please strengthen communication and coordination with the Import and Export Bank of China and its representative offices at the various
localities. If you have any question in implementing it, please contact in time with the Department of Science and Technology of
the Ministry of Foreign Trade and Economic Cooperation and the Department of Development Planning of the Ministry of Science and
Technology.

This is hereby the notification.



 
The General Office of the Ministry of Foreign Trade and Economic Cooperation, the General Office of the Ministry of
Science And Technology
1999-09-24

 







CIRCULAR THE GENERAL OFFICE OF THE GENERAL ADMINISTRATION OF CUSTOMS ON TON THE EXEMPTION OF SUPERVISION FEE CONCERNING XINJIANG COTTON UNDER THE POLICY OF STALLING COTTON IN CUSTOMS WAREHOUSES FOR PROCESSING TRADE

The General Office of the General Customs Administration

Circular the General Office of the General Administration of Customs on ton the Exemption of Supervision Fee Concerning Xinjiang
Cotton under the Policy of Stalling Cotton in Customs Warehouses for Processing Trade

ShuBanShui [1999] No.313

October 22, 1999

Guangdong Customs Bureau and all customs bureaus directly under the General Administration of Customs:

After the distribution of the Circular on Printing and Distributing the Interim Measures for the Administration of Stalling Xinjing
Cotton in Customs Warehouses for Processing Trade (JiJingMao [1999] No. 352) and the Circular of the General Administration of Customs
on Distributing the Interim Measures for the Administration of the Warehouses for Stalling Xinjiang Cotton for Processing Trade and
of the Wares Thereof (ShuShui [1999] No.238), some customs bureaus have reported to the General Administration of Customs for instructions
on whether supervision fee should be levied on Xinjiang cotton which is stalled in customs warehouses for processing trade (hereinafter
referred to as Xinjiang Cotton). Taking into consideration that the objective of the Xinjiang Cotton policy is to solve the overstock
problem of Xinjiang Cotton, to lighten enterprises’ burden, to encourage domestic enterprises to use Xinjiang cotton for the export
processing trade, and to maintain and increase the market share of China’s textiles and clothing exports, the General Administration
of Customs decided, after careful study, to exempt both the Xinjiang Cotton stalled in customs warehouses and the Xinjiang Cotton
imported by enterprises of processing trade from these warehouses from customs supervision fee.

Please act upon accordingly, and contact the Department of Tariff of the General Administration of Customs for any problems that occur
during the implementation.



 
The General Office of the General Customs Administration
1999-10-22

 







SUPPLEMENTARY CIRCULAR OF THE GENERAL ADMINISTRATION CUSTOMS, THE STATE ECONOMIC COMMISSION,THE MINISTRY OF FOREIGN TRADE AND ECONOMIC COOPERATION CONCERNING SOME ISSUES OF THE CLASSIFIED MANAGEMENT STANDARD OVER THE ENTERPRISES

The General Administration Customs, the Ministry of Foreign Trade and Economic Cooperation, the State Economic Commission

Supplementary Circular of the General Administration Customs, the State Economic Commission,the Ministry of Foreign Trade and Economic
Cooperation Concerning some Issues of the Classified Management Standard over the Enterprises

ShuJian [1999] No.817

December 13, 1999

The General Administration Customs of Guangdong branch, the customs directly under the General Administration Customs, trade and economic
commissions (economic commissions and planning and economic commissions) and foreign trade and economic commissions (departments,
bureaus) of the various provinces, autonomous regions, municipalitie directly under the Central Government and municipalities separately
listed on the State plan:

With a view to further doing well the work of the classified management over the enterprises and to perfecting in coordination the
bank deposit account system for processing trade enterprises so as to better embodying the spirit in evaluating and approving the
classified management over the enterprises, of differentiation of technical infringements and substantial infringements committed
by enterprises, approved by the State Council after request for its instructions, the supplementary notice on the issues concerning
the evaluation of the standards for the classified management over the enterprises are made and notified as follows:

1.

For enterprises conforming to the conditions prescribed in Article 29 of the Detailed Rules for the Implementation of the Measures
for the Classified Management over the Enterprises of the Customs of the People’s Republic of China (ShuJian [1999] No. 345), the
bank deposit account system shall not be implemented to them by the Customs.

For processing trade enterprises evaluated and approved in accordance with the Article 6 of the Measures for the Implementation of
the Classified Management over the Enterprises of the Customs of the People’s Republic of China (ShuJian [1999] No. 240) to be applicable
to Category A management, the Customs shall continue to implement to them “the shadow” system of the bank deposit account, and accordingly
shall be exempt from the deposit for security if the commodities they import belong to the category of restrictive import commodities.

The standards stipulated in the relevant documents must strictly be followed in evaluating and approving enterprises applicable to
Category a management; meanwhile a dynamic management of the enterprises shall be implemented. In case the enterprises are founded
out to have committed smuggling or infringements. The Customs shall readjust in time their management classification.

2.

The fines for the enterprises infringement below 10000 yuan RMB (including 10000 yuan RMB) shall not be filed as record for evaluation
and approval of Category C management.

3.

Enterprises having committed infringements twice or for several times a year but their infringements are not exceeding 0.1% of the
number of their declarations at the customs, shall not be filed as record for evaluation and approval of Category C management.

4.

Infringements occurred after June 1, 1999 shall be filled as record for evaluation and approval of Category C management.

5.

The various Customs should make, in accordance with the provisions of the present Notice, correspondent readjustment of the management
classification applicable to the enterprises evaluated and approved before.

6.

The various Customs are requested to publish on December 20, 1999 the manuscript of the announcement appended to this Notice.

The above should be enforced. If any question arises, please report in time.

Attachment: Announcement of the Customs over Regulating the Classified Management Standard over the Enterprises(omitted).



 
The General Administration Customs, the Ministry of Foreign Trade and Economic Cooperation, the State Economic Commission
1999-12-13

 







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...