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MEASURES FOR THE REGISTRATION OF RESIDENT LAWYERS OF THE CHINESE REPRESENTATIVE OFFICES OF FOREIGN LAW FIRMS

The All-China Lawyers’ Association

Measures for the Registration of Resident Lawyers of the Chinese Representative Offices of Foreign Law Firms

The All-China Lawyers’ Association

September 18, 1999

(Adopted by the Fourth Standing Executive Council of the Fourth All-China Lawyers’ Association on September 18, 1999)

Article 1

These measures are formulated in light of strengthening the administration of the resident lawyers of the Chinese representative offices
of foreign law firms in accordance with the relevant spirit of the Law of the People’s Republic of China on Lawyers and the Statute
of All-China Lawyers’ Association.

Article 2

These measures shall apply to the resident lawyers of the Chinese offices of the foreign law firms that have obtained approval of
the Ministry of Justice of the People’s Republic of China for establishment.

The resident lawyers of the law firms of Hong Kong and Macao that have obtained approval for establishing representative offices in
the mainland shall refer to these measures for application.

Article 3

The resident lawyers of the Chinese offices of the foreign law firms shall be the chief representatives, representatives and foreign
lawyers who stay in China for more than 90 days consecutively handling the work of the Chinese representative offices of the foreign
law firms that have obtained approval of the Ministry of Justice and have been registered with the State Administration for Industry
and Commerce.

Article 4

The resident lawyers of the Chinese offices of the foreign law firms shall be registered.

Article 5

The All-China Lawyers’ Association shall be responsible for the registration of the resident lawyers of the Chinese offices of the
foreign law firms.

Article 6

The resident lawyers of the Chinese offices of foreign law firms shall apply to the All-China Lawyers’ Association for registration
for the next year from November 20 to December 20 of each year, subject to submitting the following materials:

1.

registration form (in Chinese, duplicate);

2.

credentials made by a chief partner of the foreign law firms attesting the good qualities of the applicant (original in both Chinese
and English);

3.

written pledge of the applicant to observe the laws and pertinent regulations of People’s Republic of China.

Article 7

The foreign law firms that have obtained approval of the Ministry of Justice of the People’s Republic of China for the establishment
of representative offices in China shall, within 30 days after the registration with the State Administration for Industry and Commerce,
apply to the All-China Lawyers’ Association for the registration of resident lawyers, subject to submitting the following materials:

1.

certificate of approval for establishment of representative office (replica in duplicate);

2.

credential of representative;

3.

credentials made by a chief partner of the foreign law firms attesting the good qualities of the applicant (original in both Chinese
and English);

4.

resume of the resident representative;

5.

written pledge of the resident representative to observe the laws and pertinent regulations of the People’s Republic of China (original
in Chinese).

Article 8

In case of any change or addition of resident representatives, the Chinese offices of the foreign law firms shall, within 30 days
after obtaining the aforesaid approval and registration, apply to the All-China Lawyers Association for registration, subject to
submitting the certificate of representative.

Article 9

The resident lawyers of the Chinese offices of the foreign law firms shall, when apply to the All-China Lawyers’ Association for registration,
pay a registration fee in accordance with the relevant provisions of China.

Article 10

In case the resident lawyers violating Articles 4 and 9 of these measures, the All-China Lawyers’ Association shall apply to the Ministry
of Justice for disqualification or punishment in accordance with the relevant provisions of the Regulations for the Administration
of the Chinese Branches of Foreign Law Firms.

Article 11

These measures shall enter into force as of December 1, 1999.

Article 12

The right of interpretation of these measures shall remain with the Ministry of Justice of the People’s Republic of China.



 
The All-China Lawyers’ Association
1999-09-18

 






CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL TRANSMITTING OPINIONS OF THE STATE PLANNING COMMISSION AND OTHER DEPARTMENTS ON STRICTLY CONTROLLING REPETITIVE CONSTRUCTION OF SHIP BUILDING AND REPAIRING INFRASTRUCTURES

Category  GENERAL Organ of Promulgation  The General Office of the State Council Status of Effect  In Force
Date of Promulgation  1999-10-02 Effective Date  1999-10-02  


Circular of the General Office of the State Council Transmitting Opinions of the State Planning Commission and Other Departments
on Strictly Controlling Repetitive Construction of Ship Building and Repairing Infrastructures

(Issued by Document Guobanfa No. 87 [1999] of the General Office of the State Council on October 2, 1999)

    The Opinions on Strictly Controlling Repetitive Construction of Ship Building and Repairing Infrastructures
submitted by the State Planning Commission, the State Economic and Trade Commission, the Commission of National Defense Science
and Industry, the Ministry of Foreign Trade and Economic Cooperation, the People’s Bank and the General Administration of Customs
have been agreed by the State Council and are hereby issued to you for your careful implementation.

Appendix: Opinions on Strictly Controlling Repetitive Construction of Ship Building and Repairing Infrastructures (submitted by the
State Planning Commission, the State Economic and Trade Commission, the Commission of National Defense Science and Industry, the
Ministry of Foreign Trade and Economic Cooperation, the People’s Bank and the General Administration of Customs on September 10,
1999)

    Since the reform and opening up to the outside world, by implementing the strategic guideline of “Chinese
ships shall enter the international market” advanced by the central authorities, the shipbuilding industry of our country has accomplished
substantial development in shipbuilding capacity, technical level, ship exportation and other areas, and the shipbuilding capacity
of the whole country in civil vessels has reached 4 million deadweight tonnage. In recent years, affected by the Asian financial
crisis, the shipbuilding industry is in depression, the shipbuilding capacity around the world is commonly in surplus, and the
main shipyards of our country are also facing the difficulty of working under capacity. Under the circumstances, however, large-scale
shipbuilding and repairing infrastructures remain under construction in parts of coastal and riverbank areas of our country. It’s
difficult for the productive capacity formed by these construction projects to be internationally competitive in a short time,
and if they turn toward the domestic market, excessive competition must arise between them and the existing domestic productive
capacity. In order to prevent such repetitive construction from spreading and promote the healthy development of our ship industry,
the following opinions are hereby proposed:

    I. In the last two years of the “Ninth Five-year Plan” period, regardless of the nature of the construction
(capital construction or technical reformation), the sources of funds (domestic capital or foreign investment) and above or under
the limit, all localities and departments shall suspend examination and approval of dry docks, floating docks, building berths
as well as apparels and tackles, repair jetties and other construction projects for ship building and repairing infrastructures.
During the “Tenth Five-year Plan” period, on the basis of the State development planning and the demand condition on the international
ship market, with respect to construction projects for ship building and repairing infrastructures that are really internationally
competitive, the Commission of National Defense Science and Industry shall give its opinions upon examination, and then the State
Planning Commission or the State Economic and Trade Commission shall review and report the same to the State Council for examination
and approval.

    II. With respect to reconstruction or expansion projects for ship building and repairing technologies and
equipment and capital increase projects of foreign investment enterprises using existing ship building and repairing infrastructures
to increase varieties, improve the quality and enhance product’s competitiveness, if they are large- or medium-scale projects with
a total investment above the limit, the Commission of National Defense Science and Industry shall give its examination opinions,
and then the State Planning Commission or the State Economic and Trade Commission shall conduct examination and approval for those
to be examined and approved within the authority of the State Planning Commission or the State Economic and Trade Commission; the
State Planning Commission or the State Economic and Trade Commission shall report them to the State Council for examination and
approval for those to be examined and approved within the authority of the State Council. Those with a total investment under the
limit shall be subject to examination and approval by the Commission ?of National Defense Science and Industry and then reported
to the State Planning Commission or the State Economic and Trade Commission for the record. For foreign-invested projects, the
Ministry of Foreign Trade and Economic Cooperation shall handle relevant procedures in accordance with the documents of official
reply of relevant State departments.

    III. In examining and approving loans to be granted to construction projects for ship building and repairing
facilities, all relevant commercial banks shall require the load applicants to present the approval documents issued by relevant
State departments for the feasibility study reports of such projects. No loan may be granted to projects having not been approved
by the State.

    IV. All localities and departments shall carefully clean up construction projects for ship building and repairing
infrastructures of 10,000 deadweight tonnage or above which have been examined and approved since 1995 and the fund sources thereof,
and report the same to the Commission of National Defense Science and Industry before the end of December in 1999. The Commission
of National Defense Science and Industry, jointly with the State Planning Commission, the State Economic and Trade Commission and
the Ministry of Foreign Trade and Economic Cooperation shall reexamine these projects. Projects not examined and approved in accordance
with State regulations shall be subject to reexamination and approval by the aforesaid four commissions and ministries. For projects
without such approval, relevant commercial banks shall not grant loans, and Customs shall not release imported equipment and materials.
Those who do not submit reports shall be made known to the public and have their projects cancelled once being found after investigation.

    V. The Commission of National Defense Science and Industry, as the administrative department for the ship
industry, shall formulate the middle- and long-term national development plan for the ship building and repairing industry and
the industrial development policies without delay to promote the healthy development of the ship industry.





MEASURES ON THE REGULATION OF REPRESENTATIVE OFFICES OF FOREIGN INSURANCE INSTITUTIONS IN CHINA

e00234,e00474,e03340199911261999112620040301The China Insurance Supervisory and Regulatory CommissionCircular Concerning the Printing and Distribution of Measures on the Regulation of Representative Offices of Foreign Insurance Institutions
in ChinaBaoJianFa [1999] No.225November 26, 1999All Representative Offices of Foreign Insurance Institutions in China:The Measures on the Regulation of Representative Offices of Foreign Insurance Institutions in China are hereby printing and distribution
to you for the earnest implementation thereof.epdf/e01220.pdfJ, B3foreign insurance institutions, foreign investment, insurance, representative officese01220Measures on the Regulation of Representative Offices of Foreign Insurance Institutions in ChinaChapter 1 General ProvisionsArticle 1 To meet demands for the opening-up of the Chinese insurance market, and to enhance the regulation of representative offices of foreign
insurance institutions in the People’s Republic of China, this regulation has been formulated in accordance with the Insurance Law
of the People’s Republic of China (hereinafter referred to as the Insurance Law).Article 2 The China Insurance Supervisory and Regulatory Commission (hereinafter referred to as CISRC) is responsible for the regulation and
administration of Representative Offices in accordance with the present regulation and the Insurance Law as well as other relevant
laws and regulations of the People’s Republic of China ( hereinafter referred to as China).Article 3 “Foreign insurance institutions” in this regulation means insurance companies, re-insurance companies, insurance intermediary institutions,
insurance associations and other insurance organisations registered outside China. “Representative Offices” in this regulation refers
to the expatriate offices of foreign insurance institutions established upon approval in China for non-profit activities such as
liaison, market survey, etc.Article 4 The Representative Offices shall abide by Chinese laws and regulations, and their lawful rights and interests shall be protected by
Chinese law.Chapter 2 Application and EstablishmentArticle 5 Any foreign insurance institution that intends to establish a Representative Office in China(hereinafter referred to as applicant)
first should be established with the approval of the competent authority of the home country or region.Article 6 The following documents shall be submitted to CISRC by the applicant:1.An application letter to the President of CISRC signed by the chairman of the board of directors or the general manager or the person-
in-charge of the foreign insurance institution;2.The business license (duplicate) or the legal creation certificate (duplicate) or the registration certificate (duplicate) issued
by the competent authority of the country or region where it is located;3.Articles of association, the list of directors or principal partners or managerial staff of the foreign insurance institution;4.Annual financial statements for the three years prior to application;5.Other documents as may be required by CISRC. The business license, or certificate of lawful establishment of business, or the registration
certificate should be notarized by a public notary approved by the country or region where the institution is situated.Article 7 After the application is examined and accepted by CISRC, the applicant will receive a formal application form, which shall be submitted
to CISRC within two months after the date of receipt, together with the following documents:1.The ID card, education certificate and CV of the Chief Representative to be appointed for the Representative Office.2.The Power of Attorney of the Chief Representative signed by the chairman of the board of directors or the general manager or the person-
in-charge of the foreign insurance institution. Should the formal application form not be submitted within the time limit, the application
shall be deemed as having been withdrawn.Article 8 Should the applicant not receive the formal application form within six months after the application documents are submitted, the
application shall be deemed as having not been accepted.Article 9 Those foreign insurance institutions that have already established two or more Representative Offices, may apply for the establishment
of a general Representative Office. The “general Representative Office” in this regulation refers to an expatriate office of a foreign
insurance institution established in China upon approval for the administration of its other Representative Offices and for daily
liaison work with CISRC. The General Representative Office shall be established on the basis of an existing Representative Office.Article 10 For a foreign insurance institution that intends to establish a general Representative Office, where the legal status remains the
same, it shall submit an application letter to the President of CISRC signed by the chairman of the board of directors or the general
manager or the person-in-charge of the foreign insurance institution. Where the legal status is changed as a result of re-organisation,
division or merger, it shall submit to CISRC those documents specified in Article 6 .Article 11 CISRC shall grant approval certificates to the Representative Offices approved with a validity period of six years. The approved Representative
Office shall go through registration procedure by presenting the approval certificate to the competent administration for industry
and commerce within thirty days after approval. It shall also go through procedures for lawful residence and individual income tax
registration at the competent public security department and taxation office.Chapter 3 Supervision and ControlArticle 12 For those foreign insurance institutions that have already established two or more Representative Offices but not a general Representative
Office, one of its Representative Offices shall be appointed responsible for the daily liaison work with CISRC.Article 13 The name of the Representative Office shall be of the following format and sequence: “the Representative Office” of “the name of the
foreign insurance institution” in “the name of the city where it is situated”. The name of the General Representative Office shall
be of the following format and sequence: “the General Representative Office in China” of “the name of the foreign insurance institution”.Article 14 The person-in-charge of a Representative Office is called “chief representative”, “representative” or “deputy representative”. The
person-in-charge of a general Representative Office is called ” General Representative”, “representative” or “deputy representative”.
Unless otherwise approved, a general Representative Office shall not, in principle, appoint its chief representative Unless specified
otherwise, the regulation and administration of the general representative shall be the same as that of the chief representativeArticle 15 The staff of a Representative Office should behave properly, respect the laws and regulations of China and have no record of unlawful
activities.Article 16 The general representative and the chief representative should have university education. The general representative should have at
least eight years of work experience in the insurance industry, while the chief representative should have at least five years of
work experience in the insurance industry. Should they not have any university education, they should have at least ten years of
work experience in the insurance industry.Article 17 The number of foreign staff in a single Representative Office shall not exceed three.Article 18 The Representative Office and its staff may not conclude with any legal or natural person any agreement or contract that may bring
economic income to the Representative Office or the foreign insurance institution it represents, neither may it conduct any other
profitable business activities.Article 19 A person may not serve as the chief representative of two or more Representative Offices at the same time.Article 20 The chief representative should reside in the place of the Representative Office in order to oversee daily operations.Article 21 The Representative Office shall submit an annual work report to CISRC by the end of every February in the form a floppy disk (Chinese
version of Win 95 or win 98) and written in Chinese in the format specified by CISRC.Article 22 The Representative Office shall submit to CISRC an annual financial report of the foreign insurance institution it represents within
two months after the fiscal year ends.Article 23 Should the following events happen to the foreign insurance institution it represents, the Representative Office shall inform CISRC
for record within one working day after the event is announced by the foreign insurance institution.1.Modification of its articles of association, registered capital or registered address,2.Its Re-organisation, division, merger or acquisition, or change of principal persons-in-charge,3.Serious loss of its business activities.Article 24 The following shall be subject to the approval of CISRC.1.Change of chief representative. The Representative Office should submit to the President of CISRC an application letter signed by
the chairman of the board of directors, general manager or the person-in- charge of the foreign insurance institution it represents,
the power of attorney of the new chief representative and its ID card, education certificate and CV.2.Change of name. The Representative Office should submit to the President of CISRC an application letter signed by the chairman of
the board of directors, general manager or the person-in-charge of the foreign insurance institution it represents and copies of
other relevant documents.3.Extension of authorization. The Representative Office should submit to the President of CISRC an application letter signed by the
chairman of the board of directors, general manager or the person-in-charge of the foreign insurance institution it represents two
months before its approved period of authorization ends. Authorization can be extended for another six years upon approval.4.Change of registered address. The Representative Office should submit to the Person-in-charge of the International Department of CISRC
an application letter signed by the chief representative5.Withdrawal of the Representative Office. The Representative Office should submit to the President of CISRC an application letter signed
by the chairman of the board of directors, general manager or the person- in-charge of the foreign insurance institution it represents.
Upon approval, the withdrawal shall be registered at the relevant administration for industry and commerce. And the Representative
Office shall carry out other required procedures at other relevant authorities.Article 25 The following events should be submitted to CISRC for record:1.Change, increase or decrease in the number of representatives, deputy representatives, foreign staff or staff from Hong Kong, Macao
or Taiwan. The ID cards and vita of the person to be appointed shall be submitted for record.2.Leave of office of the person-in-charge of the Representative Office. Such event shall be filed and recorded within three days after
the event.Article 26 If the conversion of a Representative Office into a general Representative Office is approved, the original Representative Office
shall be withdrawn automatically and it shall carry out withdrawal procedure at the relevant administration for industry and commerce.Article 27 For foreign insurance institutions that have received approval to establish a general Representative Office, if the closing of Representative
Offices results in only a Representative Office remaining, the Representative Office shall submit to the President of CISRC an application
letter signed by the chairman of the board of directors, general manager or the person-in-charge of the foreign insurance institution
it represents requesting the change in status from a general Representative Office to a Representative Office. The original general
Representative Office is closed automatically and the Representative Office shall carry out withdrawal procedures at the relevant
administration for industry and commerce.Article 28 In case a Representative Office is closed and there is a general Representative Office, the general Representative Office shall be
responsible for all outstanding matters of the closed Representative Office. Should there not be a general Representative Office
or if same has been closed, the foreign insurance institution shall be responsible for all outstanding matters of the closed Representative
Office.Article 29 CISRC shall conduct regular and annual inspections of the Representative Offices. Such inspections include:1.Whether the approval procedures for the establishment or change of Representative Offices have been completely followed;2.Whether documents submitted with the application are true or false;3.Whether procedures for the appointment or change of staff of the Representative Offices have been completely followed;4.Whether the Representative Office has conducted profitable business activities;5.Other aspects which CISRC thinks necessary to inspect.Chapter 4 Penalty ProvisionsArticle 30 In case a Representative Office has been established without approval and thus in violation of this regulation, it shall be cancelled
by CISRC.Article 31 In case a Representative Office violates this regulation or any other Chinese insurance laws and regulations, it shall have punishments
imposed upon it by CISRC, as specified below, according to the seriousness of the offence.1.Warning or public criticism and correction of the violation within a specified time;2.Confiscation of illegal proceeds;3.Disqualification of the general representative, the chief representative, representatives or deputy representatives;4.Closing of the Representative Office.Article 32 Should violation of this regulation and other Chinese insurance laws and regulations constitute a crime, a Representative Office shall
be subject to criminal liabilities.Chapter 5 Supplementary ProvisionsArticle 33 If original documents required for submission per this regulation, with the exception of the annual financial report, are written
I in a foreign language, they shall be submitted with Chinese translation. And the Chinese translation shall prevail.Article 34 This regulation also applies to the establishment of a Representative Office by insurance institutions registered in Hong Kong, Macao
or Taiwan .Article 35 This regulation may serve as reference material for the administration of the Representative Offices of foreign insurance institutions
that are established with the special approval of CISRC.Article 36 The power to interpret this regulation shall remain with CISRC.Article 37 This regulation comes into force at the date of promulgation. Should there be any discrepancy between this regulation and the provisions
concerning representative offices and their staff of foreign insurance institutions in Regulation on the Administration of Representative
Offices of Foreign Financial Institutions in China (April 29, 1996), the Preliminary Regulation on the Qualification of High and
Mid-Level Managerial Personnel in Foreign financial Institutions (May 15, 1997) and its Supplementary Measures (July 30, 1997) promulgated
by the People’s Bank of China, this regulation shall prevail.



 
The China Insurance Supervisory and Regulatory Commission
1999-11-26

 






OPINIONS OF THE PREPARATORY COMMITTEE FOR THE MACAO SPECIAL ADMINISTRATIVE REGION OF THE NATIONAL PEOPLE’S CONGRESS ON THE IMPLEMENTATION OF ARTICLE 24(2) OF THE MACAO SPECIAL ADMINISTRATIVE REGION BASIC LAW

Category  SPECIAL ADMINISTRATIVE REGION Organ of Promulgation  The National People’s Congress Status of Effect  In Force
Date of Promulgation  1999-01-16 Effective Date  1999-01-16  


Opinions of the Preparatory Committee for the Macao Special Administrative Region of the National People’s Congress on the Implementation
of Article 24(2) of the Basic Law of the Macao Special Administrative Region of the People’s Republic of China



(Adopted at the Fifth Plenary Meeting of the Preparatory Committee for

the Macao Special Administrative Region of the National People’s Congress
on January 16, 1999)

    In order to implement the provisions of Article 24(2) of the Basic Law
of the Macao Special Administrative Region of the People’s Republic of China
(hereinafter referred to as “the Basic Law”) on the permanent residents of
the Macao Special Administrative Region, the Preparatory Committee has hereby
delivered  the following opinions which shall be refereed to by the Macao
Special Administrative Region to formulate implementation rules:

    1. The valid residential identity cards held by Macao residents before
the establishment of the Macao Special Administrative Region shall continue
to be valid after December 20, 1999 until the renewal of new identity cards.

    Chinese citizens among the Macao residents who hold the above
mentioned residential identity cards and also meet one of the following
requirements are permanent residents of the Macao Special Administrative
Region:

    (1) The identity card has explicitly recorded that the holder was born in
Macao;

    (2) Not less than seven years have passed since the initial issuance of
the identity card;

    (3) The identity card cannot certify his or her legal residence in Macao
for not less than seven years, but the holder has valid permanent residential
card, or has valid residential certificate issued by the Department of Public
Order Police or the Identity Certification Bureau which certifies that the
holder has legally resided in Macao for not less than seven years.

    To become a permanent resident of the Macao Special Administrative Region,
Portuguese and other persons among Macao residents who meet any one of the
above three requirements must also meet the requirement of “taking Macao as
the place of permanent residence”

    2. “Chinese citizens and Portuguese born in Macao” stipulated in
Sub-paragraphs (1) and (3), Article 24(2) of the Basic Law refers to persons
born during the period in which both or either of their parents legally
resided in Macao, except those who meet the requirement in Point 1 of these
Opinions and have become permanent residents of the Macao Special
Administrative Region.

    3. “Children of Chinese nationality born outside Macao” stipulated in
Sub-paragraphs (1) and (2), Article 24(2) of the Basic Law refers to such
children both or either of whose parents have become permanent residents in
accordance with the Macao Basic Law at the time of their birth, and in order
to enter into the Macao Special Administrative Region for residence such
children must undergo relevant procedures in accordance with the law.

    4. The calculation method for Chinese citizens’ ordinarily residence in
Macao for a “continuous period of seven years” stipulated in Sub-paragraph
(2), Article 24(2) of the Basic Law shall be any continuous period of seven
years.

    Portuguese and other persons stipulated in Sub-paragraphs (4) and (5),
Article 24(2), must meet the requirement of “taking Macao as the place of
permanent residence”, therefore the calculation method of ordinarily residence
in Macao for a “continuous period of seven years” for them should be the
continuous seven years immediately before they apply to become residents of
the Macao Special Administrative Region.

    The calculation for “continuous” residence in Macao stipulated in the
Basic Law shall include the time of going abroad for study, business, or
visiting relatives and friends when residing in Macao.

    5. Children of “other persons” under 18 years of age born in Macao”
stipulated in Sub-paragraph (6), Article 24(2) of the Basic Law refers to
such children  both or either of whose parents have become permanent
residents in accordance with the Macao Basic Law at the time of their birth.
Such children may become permanent residents of the Macao Special
Administrative Region when they reach 18 years of age if they conform to the
relevant provisions in Sub-paragraph (5), Article 24(2) of the Basic Law.

    6. Any Chinese citizens who were formerly Macao residents and emigrated
abroad, if they meet the requirements for permanent residents of the
Macao Special Administrative Region stipulated in the Basic Law, may return
from abroad to reside in Macao and enjoy the right of residence. Those who
return Macao with a foreign citizenship, if they meet relative requirements
stipulated in Article 24(2), may become permanent residents of the Macao
Special Administrative Region.

    7. The rules for implementing the provisions in the Macao Special
Administrative Region concerning “taking Macao as the place of permanent
residence” shall be formulated by the Macao Special Administrative Region.





AMENDMENT TO THE CONSTITUTION OF THE PEOPLE’S REPUBLIC OF CHINA 1999

Amendment to the Constitution of the People’s Republic of China

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

Article 12  The seventh paragraph of the Preamble to the Constitution, which reads, “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-Leninism and Mao Zedong Thought, by upholding truth, correcting errors and surmounting
numerous difficulties and hardships. China is at the primary stage of socialism. The basic task of the nation is to concentrate its
effort on socialist modernization in line 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, persevere in 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 defence and science and technology step by step to turn
China into a socialist country that is prosperous, powerful, democratic and culturally advanced”, is revised to read, “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-Leninism and Mao Zedong Thought, by upholding truth,
correcting errors and surmounting numerous difficulties and hardships. China will be in the primary stage of socialism for a long
time to come. The basic task of the nation is to concentrate its effort on socialist modernization 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, persevere in reform and opening to the outside world, steadily improve socialist institutions, develop the
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 defence and science and technology step by step to turn China into a socialist country
that is prosperous, powerful, democratic and culturally advanced.” 

 

Article 13  A new paragraph is added to Article 5 of the Constitution as the first paragraph, which reads, “The People’s Republic
of China governs the country according to law and makes it a socialist country under rule of law.”      

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.” “The system of socialist public ownership supersedes the system of exploitation of man by man; it applies
the principle of ‘from each according to his ability, to each according to his work'”, is revised to read, “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. The system of socialist public ownership supersedes the system of
exploitation of man by man; it applies the principle of ‘from each according to his ability, to each according to his work’.” “In
the primary stage of socialism, the State upholds the basic economic system in which the public ownership is dominant and diverse
forms of ownership develop side by side and keeps to the distribution system in which distribution according to work is dominant
and diverse modes of distribution coexist.”  

Article 15  The first paragraph of Article 8 of the Constitution, which reads, “In rural areas the responsibility system, the
main form of which is household contract that links remuneration to output, and other forms of cooperative economy, such as producers’,
supply and marketing, credit and consumers’ cooperatives, belong to the sector of socialist economy under collective ownership by
the working people. 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 to read, “The rural collective economic organizations apply the dual operation system characterized
by the combination of centralized operation with decentralized operation on the basis of operation by households under a contract.
In rural areas, all forms of cooperative economy, such as producers’, supply and marketing, credit and consumers’ cooperatives, belong
to the sector of socialist economy under collective ownership by the working people. 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 sector of the 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 to read,
“The non-public sectors of the economy such as the individual and private sectors of the economy, operating within the limits prescribed
by law, constitute an important component of the socialist market economy.” ” The State protects the lawful rights and interests
of the individual and private sectors of the economy, and exercises guidance, supervision and control over the individual and the
private sectors 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 criminal activities that endanger public security and disrupt the socialist economy
as well as other criminal activities; and it punishes and reforms criminals”, is revised to read, “The State maintains public order
and suppresses treasonable 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.”
Notice: All Rights Reserved to the Legislative Affairs Commission of the Standing Committee of the National People’s Congress.






CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING ISSUES IN RELATION TO COMPETENCE AND PROCEDURES FOR INTERPRETING ADMINISTRATIVE REGULATIONS

Category  JUDICIAL ADMINISTRATION Organ of Promulgation  The General Office of the State Council Status of Effect  In Force
Date of Promulgation  1999-05-10 Effective Date  1999-05-10  


Circular of the General Office of the State Council Concerning Issues in Relation to Competence and Procedures for Interpreting Administrative
Regulations

(Promulgated by the Document No. [1999]43 of the General Office of the State Council on May 10, 1999)

    In recent years, after the promulgation of administrative regulations (including implementation rules and
implementation regulations of laws) and statutory documents of the State Council or the General Office of the State Council concerning
the fulfillment and implementation of laws and administrative regulations, some department or localities have brought forward some
problems for interpretation. In order to guarantee the proper implementation of laws and administrative regulations, further improve
the work in relation to the interpretation of administrative regulations and statutory documents of the State Council or the General
Office of the State Council concerning the fulfillment and implementation of laws and administrative regulations, circulars concerning
some issues are now hereby issued as follows:

    1.If there is a need to further clarify the definition of or to make supplementary provisions to the text
of administrative regulations, the issue should be interpreted by the State Council. For this legislative interpretation, the Legislative
Affairs Office of the State Council should bring forward its opinions in accordance with the review procedures for draft administrative
regulations, and then report to the State Council for approval. According to different circumstances, the interpretation, upon approval
by the State Council, should be promulgated by the State Council or by the competent administrative department authorized by the
State Council.

    2.When the issue evolves from the specific application of administrative regulations during administration
work, if the competent administrative department can make interpretation within its limits of powers, it should be responsible for
making the interpretation. If the competent administrative department has difficulties in interpreting or other relevant departments
have different opinions on the interpretation made by it and request the State Council to interpret, the Legislative Affair Office
of the State Council should undertake the task to make an interpretation; for those in which crucial problems are involved, the Legislative
Affair Office of the State Council shall bring forward its opinions and report to the State Council for approval, and then, upon
approval of the State Council, make an interpretation which should be given as a reply to the competent administrative department
and sent in duplicate to other relevant departments.

    The interpretation of statutory documents of the State Council or the General Office of the State Council
concerning the fulfillment and implementation of laws and administrative regulations should be undertaken and made by the Legislative
Affairs Office of the State Council; for those in which crucial problems are involved, the Legislative Affair Office of the State
Council shall bring forward its opinions and report to the State Council for approval, and then, upon approval of the State Council,
make an interpretation. The interpretation of other documents of the State Council or the General Office of the State Council should
be undertaken by the General Office of the State Council in accordance with the existing practices.





LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON DONATION FOR PUBLIC WELFARE UNDERTAKINGS

The Standing Committee of the National People’s Congress

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

No.19

The Law of the People’s Republic of China on Donation for Public Welfare Undertakings which has been adopted at the Tenth Meeting
of the Standing Committee of the Ninth National People’s Congress on June 28,1999 is promulgated now, and shall enter into force
as of September 1, 1999.

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

June 28, 1999

Law of the People’s Republic of China on Donation for Public Welfare Undertakings ContentsChapter 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 enter into force as of September 1,1999.



 
The Standing Committee of the National People’s Congress
1999-06-28

 






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.





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CONSTITUTION ACT, 1982 – page 22

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

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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