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2006

OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE CREDIT OF BUSINESS INCOME TAX OF ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES PURCHASING DOMESTIC EQUIPMENT

The State Administration of Taxation

Official Reply of the State Administration of Taxation Concerning the Credit of Business Income Tax of Enterprises with Foreign Investment
and Foreign Enterprises Purchasing Domestic Equipment

GuoShuiHan [2000] No.910

November 20, 2000

The state taxation bureau of Guangdong:

The Request for a Instruction on Issues Concerning The Credit of Business Income Tax of Enterprises with Foreign Investment and Foreign
Enterprises Purchasing Domestic Equipment has been received. The reply for issues of the Implementation of the Measures for the Administration
of the Credit of Business Income Tax of Enterprises with Foreign Investment and Foreign Enterprises Purchasing Domestic Equipment
(hereafter as the Measures for the Administration) promulgated by the State Administration of Taxation commission is as follows:

1.

According to the provisions of the Circular Concerning Issues of the Credit of Business Income Tax of Enterprises with Foreign Investment
and Foreign Enterprises Purchasing Domestic Equipment (CaiShuiZi [2000] No.49) of the Ministry of Finance and the State Administration
of Taxation, the domestic equipment that can credit the business income tax, in the decision on applicable scope of encouraged projects,
are those of investment project of encouraging type, limiting B type in the Instructive Catalogue of Industries with Foreign Investment
(not including the Non-exempted Import Goods Catalogue of Projects with Foreign Investment prescribed in GuoFa [1997] No.37) that
is set out in the Circular of the State Council Concerning the Adjustment of Policies of Taxation on Import Equipment (GuoFa [1997]
No.37). Where there are incorrect judgment or disagreement on whether the domestic facilities purchase by the enterprises are included
in the scope of investment projects stated above, the affirmation may be made after the request for an opinion of the foreign trade
and economic authorities of provincial level.

2.

As to issues concerning “copy of tax (special for export goods) payment certificate ” that shall be provided where enterprises apply
for crediting business income tax, according to Article 10 of the Measures for the Implementation, where enterprises apply for credit
enterprise income tax, they shall provide tax (special for export goods) payment certificate. If the enterprises purchase the equipment
from the non-manufacturing departments, or with the capitals not belonging to the amount of investment, or without tax (special for
export goods) payment certificate, which may credit the business income tax according to the provisions, they may offer the purchasing
invoice of the equipment instead of tax (special for export goods) payment certificate when transacting the credit of business income
tax.



 
The State Administration of Taxation
2000-11-20

 







CIRCULAR OF THE MINISTRY OF FINANCE AND STATE ADMINISTRATION OF TAXATION ON LEVYING INCOME TAX ON ROYALTIES RECEIVED BY FOREIGN ENTERPRISES FROM TRANSFERRING SOFTWARE RELATING TO POSTAL AND TELECOMMUNICATION EQUIPMENT

The Ministry of Finance, the State Administration of Taxation

Circular of the Ministry of Finance and State Administration of Taxation on Levying Income Tax on Royalties Received by Foreign Enterprises
from Transferring Software relating to Postal and Telecommunication Equipment

CaiShui [2000] No.144

January 3, 2000

The Finance Department (Administration) of every province, autonomous region, municipality directly under the Central Government and
municipality separately listed on the State plan, and the Administration of Local Taxation of Guangdong province, Hainan province
and Shenzhen city:

Recently, certain localities reported that some foreign enterprises without any establishment or office in China often transfer software
relating to the use of postal and telecommunication equipment when selling these equipment to Chinese enterprises, and requested
definite provisions for whether enterprise income tax is to be levied on the royalties from transferring such software. After due
consideration, this Circular is hereby issued as follows:

1.

Income tax shall be paid, in accordance with the provisions of Article 19 of the “Income Tax Law of the People’s Republic China
for Enterprises with Foreign Investment and Foreign Enterprises” by foreign enterprises on their incomes received as royalties from
transferring to Chinese enterprises software relating to postal and telecommunication equipment either solely or together with relevant
equipment.

2.

This Circular shall come into force as of January 1, 2001. Incomes as mentioned above which occurred or are paid after the implementation
of this Circular but under contracts or agreements that have already been concluded before the implementation of this Circular are
free from income tax.



 
The Ministry of Finance, the State Administration of Taxation
2000-01-03

 







CIRCULAR OF STATE ADMINISTRATION OF TAXATION CONCERNING THE ISSUE OF HANDLING THE TAXATION OF ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES ENGAGED IN CONSULTING BUSINESSES

The State Administration of Taxation

Circular of State Administration of Taxation Concerning the Issue of Handling the Taxation of Enterprises with Foreign Investment
and Foreign Enterprises Engaged in Consulting Businesses

GuoShuiFa [2000] No.82

May 12, 2000

In recent years, numerous accounting, auditing, consulting and law firms outside of China (hereinafter collectively cited as “Consulting
Enterprises Outside of China”) have entered into China to engage in businesses such as taxation, accounting, auditing, law, consultation,
etc. (hereinafter referred to as “Consulting Businesses”). Some of them have established enterprises with foreign investment which
are specially engaged in Consulting Businesses in China. Others have set up their agencies in China. Depending on the particularities
of the businesses, some Consulting Enterprises Outside China participated in consulting activities within China; some directly sent
their staff to conduct business in China, and others did so jointly with enterprises with foreign investment and agencies within
China. In order to regulate the taxation administration, we now pronounce as follows with regard to the issue of handling the taxation
on the income derived by the enterprises with foreign investment, agencies and consulting enterprises which are engaged in Consulting
Businesses within China:

1.

The issue of handling the taxation on the income of enterprises with investment and agencies within China derived from Consulting
Businesses:

The income, acquired by enterprises with investment and agencies through signing contracts (including the contracts signed by agencies
on behalf of its head office and the business performed actually by agencies) with clients and providing them with services in the
form of Consulting Businesses, shall be fully regarded as the income of enterprises with foreign investment and agencies, and they
should report and pay business tax and enterprise income tax at the places where their establishments are located.

2.

The issue of handling the taxation on the income acquired by Consulting Enterprises Outside China for solely providing clients with
the services of Consulting Businesses:

The income acquired by Consulting Enterprises Outside China through solely signing contract with clients and providing them with the
services of Consulting Businesses, the said enterprises shall report and pay business tax and enterprise income tax with respect
to the entire income, provided that all the provided service occurs within China. In case the provided service occurs within China
as well as outside China, the corresponding income shall be divided into income within China and income outside China on the basis
of the place where the service occurs, and they shall report and pay tax with respect to the income acquired through providing service
within China. Generally, the business income that is derived from the said Consulting Businesses and is provided to clients within
China shall be divided as that within China and shall be no less than 60% of the total income.

If all the consulting service provided to clients is outside China, the corresponding income will not be taxed in China.

3.

The issue of handling the taxation on the income acquired by Consulting Enterprises Outside China and enterprises with foreign investment
or agencies within China through jointly providing the services of Consulting Businesses to clients:

The income, acquired by Consulting Enterprises Outside China and enterprises with foreign investment or agencies within China through
jointly signing the contracts with clients and providing them with Consulting Businesses together, shall be firstly divided into
the respective income of the enterprises outside China and that within China according to the work load or reasonable proportions
stipulated in the contracts. Enterprises with foreign investment or agencies within China shall report and pay business tax and enterprise
income tax with respect to their delegated income. If Consulting Enterprises Outside China and their affiliated enterprises or agencies
within China jointly provide the services of Consulting Businesses to clients in China, the proportion of income delegated as theirs
shall be no less than 60% of the total income of the business.

The income, which is derived from the said Consulting Businesses in which enterprises outside China also sent staff to participate
and is delegated as their income, shall be defined as their business income within China according to the place where the service
occurs, and shall be no less than 50%. The said enterprises shall report and pay business tax and enterprises income tax in accordance
with relevant regulations.

4.

The taxable business income within China acquired by Consulting Enterprises Outside China stated in Article 1 and 2 herein, shall
be incorporated into the income of their agencies and be taxed, provided that the said enterprises outside China and their agencies
within China jointly provided the business. If the Consulting Enterprises Outside China have no agencies within China, or they do
not jointly provide the business in spite of having agencies within China, it shall be deemed that the said enterprises have places
of business within China, and the taxpayer shall withhold the tax payment.

5.

In case that the above-mentioned provisions involve Consulting Businesses, which are conducted by consulting enterprises from those
countries, or the Hong Kong Special Administration Region, which have signed agreements or arrangements of avoidance of double taxation
with China, it shall be determined whether or not they constitute permanent organizations according to the stipulations regarding
permanent organization provided in said agreements or arrangements. Those that constitute permanent organizations shall be taxed
on the enterprises income according to the said circular.

6.

The said circular shall come into effect as of June 1, 2000. Matters which have been handled prior to the execution of the said circular
will not be adjusted again; those which have not been handled or whose relevant contracts have not expired shall be carried out according
to the said circular.



 
The State Administration of Taxation
2000-05-12

 







CIRCULAR OF THE MINISTRY OF FOREIGN TRADE AND ECONOMIC COOPERATION (MOFTEC) ON CANCELLATION OF THE EXAMINATION AND APPROVAL FOR THE ESTABLISHMENT OF BRANCHES OF INTERNATIONAL FORWARDERS IN ALREADY APPROVED OPERATING AREAS

The Ministry of Foreign Trade and Economic Cooperation

Circular of the Ministry of Foreign Trade and Economic Cooperation (MOFTEC) on Cancellation of the Examination and Approval for the
Establishment of Branches of International Forwarders in already Approved Operating Areas

WaiJingMaoFaZhanYunHanZi [2000] No.3303

November 21, 2000

Commissions (departments, bureaus) of foreign trade and economic cooperation of various provinces, autonomous regions, municipalities
directly under the Central Government and municipalities separately listed on the State plan; Shenzhen Bureau of Transportation:

To simplify the procedures of examination and approval and to accelerate the network building of international forwarders, MOFTEC
decides to replace the examination and approval system for the establishment of branches of international forwarders (hereinafter
referred to as forwarders) in already approved operating areas with a registration system as of today. It is hereby noticed as follows:

1.

Forwarders should fully comply with the provisions in Article 10 and 18 of the Rules for the Implementation of the People’s Republic
of China for the Administration of International Forwarders (Interim) when establishing their branches in already approved operating
areas.

2.

Enterprises establishing their branches in already approved operating areas without any increase in their registered capital may claim
their Approval Certificate of the People’s Republic of China for the Establishment of Branches of International Forwarders at MOFTEC
against the following documents.

(1)

registration form for the establishment of branches of international forwarders (with official seals of international forwarders)
(Attachment I);

(2)

original approval certificate (original and a copy);

(3)

business license (photocopy);

(4)

decision of the board of directors or the shareholders’ meeting;

(5)

resumes of the leader and key employees of the branch

(6)

testimonial of fixed place operation

3.

Such additional documents should be provided in case there is an increase in registered capital and all investors increase their capital
contribution by the original proportion:

(1)

capital verification report

(2)

agreement on amendments to the corporate statute

The forwarders should also renew their Approval Certificate of the People’s Republic of China for the Establishment of International
Forwarders.

4.

In case there is an increase in registered capital and the increase is not based on the original investment proportion, the forwarder
should first apply for alteration of stock equity.

5.

The forwarder should register with competent local foreign trade and economic authorities with its Approval Certificate of the People’s
Republic of China for the Establishment of Branches of International Forwarders.

6.

Forwarders establishing branches outside the approved operating areas should still be handled in compliance with related existing
provisions.

7.

Forwarders referred to in this circular do not include international forwarders with foreign investment .

Attachment IRelated Articles of the Rules for the Implementation of the People’s Republic of China for the Administration of International Forwarders
(Interim)

Article 10 : Each international forwarder should increase its registered capital by 500,000 RMB accordingly when applying for the
establishment of a branch. If the registered capital already exceeds the minimum requirement in the Regulations (5 million RMB for
ocean transportation, 3 million RMB for air transportation and 2 million RMB for land transportation and express delivery), the surplus
part may be regarded as an extra capital contributed for the establishment of the branch.

Article 18 : The forwarder may apply for the establishment of a subsidiary or a branch after one year of operation since the establishment
of the forwarder. The scope of business of the subsidiary or branch should not go beyond that of its parent company or head company.

Appendix I: Registration Form for the Establishment of Branches of International Forwarders in already Approved Operating Areas (omitted)



 
The Ministry of Foreign Trade and Economic Cooperation
2000-12-21

 







EXTRADITION LAW

Extradition Law of the People’s Republic of China






(Adopted at the 19th Meeting of the Standing Committee of the Ninth National People’s Congress on December 28, 2000
and promulgated by Order No. 42 of the President of the People’s Republic of China on December 28, 2000) 

Contents 

Chapter I     General Provisions 

Chapter II    Request Made to the People’s Republic of China for Extradition 

  Section 1   Conditions for Extradition 

  Section 2   Submission of the Request for Extradition 

  Section 3   Examination of the Request for Extradition 

  Section 4   Compulsory Measures for Extradition 

  Section 5   Execution of Extradition 

  Section 6   Postponed and Temporary Extradition 

  Section 7   Transit for Extradition 

Chapter III   Request Made to Foreign States for Extradition 

Chapter IV    Supplementary Provisions 

Chapter I 

General Provisions 

Article 1  This Law is enacted for the purpose of ensuring normal extradition, strengthening international cooperation in punishing
crimes, protecting the lawful rights and interests of individuals and organizations, safeguarding national interests and maintaining
public order. 

Article 2  This Law is applicable to extradition conducted between the People’s Republic of China and foreign states. 

Article 3  The People’s Republic of China cooperates with foreign states in extradition on the basis of equality and reciprocity. 

No cooperation in extradition may impair the sovereignty, security or public interests of the People’s Republic of China. 

Article 4  The People’s Republic of China and foreign states shall communicate with each other through diplomatic channels for
extradition. The Ministry of Foreign Affairs of the People’s Republic of China is designated as the communicating authority for extradition. 

Where in an extradition treaty there are special provisions to govern the communicating authority, the provisions there shall prevail. 

Article 5 In handling cases of extradition, compulsory measures including detention, arrest and residential surveillance may, depending
on the circumstances, be taken against the person sought. 

Article 6  The terms used in this Law are defined as follows: 

(1) “the person sought” refers to the person for whom a request for grant of extradition is made by a requesting state; 

(2) “the person extradited” refers to the person extradited from the requested state to the requesting state; 

(3) “extradition treaty” refers to a treaty on extradition, which is concluded between the People’s Republic of China and a foreign
state or to which both the People’s Republic of China and a foreign state are parties, or any other treaty which contains provisions
in respect of extradition. 

 

Chapter II 

Request Made to the People’s Republic of China for Extradition 

Section 1 

Conditions for Extradition 

Article 7  Request for extradition made by a foreign state to the People’s Republic of China may be granted only when it meets
the following conditions: 

(1) the conduct indicated in the request for extradition constitutes an offence according to the laws of both the People’s Republic
of China and the Requesting State; and 

(2) where the request for extradition is made for the purpose of instituting criminal proceedings, the offence indicated in the request
for extradition is, under the laws of both the People’s Republic of China and the Requesting State, punishable by a fixed term of
imprisonment for one year or more or by any other heavier criminal penalty; where the request for extradition is made for the purpose
of executing a criminal penalty, the period of sentence that remains to be served by the person sought is at least six months at
the time when the request is made. 

If the request for extradition concerns miscellaneous offences which conform to the provisions of Subparagraph (1) of the preceding
paragraph, as long as one of the offences conforms to the provisions of Subparagraph (2) of the preceding paragraph, extradition
may be granted for all of those offences. 

Article 8  The request for extradition made by a foreign state to the People’s Republic of China shall be rejected if: 

(1) the person sought is a national of the People’s Republic of China under the laws of the People’s Republic of China; 

(2) at the time the request is received, the judicial organ of the People’s Republic of China has rendered an effective judgement
or terminated the criminal proceedings in respect of the offence indicated in the request for extradition; 

(3) the request for extradition is made for a political offence, or the People’s Republic of China has granted asylum to the person
sought; 

(4) the person sought is one against whom penal proceedings instituted or punishment may be executed for reasons of that person’s
race, religion, nationality, sex, political opinion or personal status, or that person may, for any of those reasons, be subjected
to unfair treatment in judicial proceedings; 

(5) the offence indicated in the request for extradition is a purely military offence under the laws of the People’s Republic of
China or the laws of the Requesting State; 

(6) the person sought is, under the laws of the People’s Republic of China or the laws of the Requesting State, immune from criminal
responsibility because, at the time the request is received, the limitation period for prosecuting the offence expires or the person
is pardoned, or for other reasons; 

(7) the person sought has been or will probably be subjected to torture or other cruel, inhuman or humiliating treatment or punishment
in the Requesting State; 

(8) the request for extradition is made by the Requesting State on the basis of a judgement rendered by default, unless the Requesting
State undertakes that the person sought has the opportunity to have the case retried under conditions of his presence. 

Article 9  The request for extradition made by a foreign state to the People’s Republic of China may be rejected if: 

(1) the People’s Republic of China has criminal jurisprudence over the offence indicated in the request and criminal proceedings
are being instituted against the person or preparations are being made for such proceedings; or 

(2) extradition is incompatible with humanitarian considerations in view of the age, health or other conditions of the person sought. 

Section 2 

Submission of the Request for Extradition 

Article 10  The request for extradition made by the Requesting State shall be submitted to the Ministry of Foreign Affairs of
the People’s Republic of China. 

Article 11  The Requesting State shall present a letter of request for extradition which shall specify: 

(1)  the name of the requesting authority; 

(2) the name, sex, age, nationality, category and number of identification documents, occupation, characteristics of appearance,
domicile and residence of the person sought and other information that may help to identify and search for the person; 

(3) facts of  the offence, including the time, place, conduct and outcome of the offence; and 

(4) legal provisions on adjudgement, measurement of penalty and prescription for prosecution. 

Article 12  A letter of request for extradition submitted by the Requesting State shall be accompanied by: 

(1) where extradition is requested for the purpose of instituting criminal proceedings, a copy of the warrant of arrest or other
document with the same effect; where extradition is requested for the purpose of  executing criminal punishment, a copy of legally
effective written judgment or verdict, and where part of punishment has already been executed, a statement to such an effect; and 

(2)  the necessary evidence of the offence or evidentiary material. 

The Requesting State shall provide the photographs and fingerprints of the person sought and other material in its control which
may help to identify that person. 

Article 13  The letter of request for extradition and other relevant documents submitted by the Requesting State in accordance
with the provisions of this Section shall be officially signed or sealed by the competent authority of the Requesting State and be
accompanied by translations in Chinese or other languages agreed to by the Ministry of Foreign Affairs of the People’s Republic of
China. 

Article 14  The Requesting State shall make the following assurances when requesting extradition: 

(1) no criminal responsibility shall be investigated against the person in respect of the offences committed before his surrender
except for which extradition is granted, nor shall that person be re-extradited to a third state, unless consented by the People’s
Republic of China, or unless that person has not left the Requesting State within 30 days from the date the proceedings in respect
of the offence for which extradition is requested are terminated, or the person completes his sentence or is released before the
sentence expires, or after leaving the country the person has returned of his own free will; and 

(2) where after submitting the request for extradition, the Requesting State withdraws or waives it, or it is a mistake for the Requesting
State to submit such a request, the Requesting State shall bear the responsibility for the harm thus done to the person. 

Article 15  Where there is no extradition treaty to go by, the Requesting State shall make a reciprocity assurance. 

Section 3 

Examination of the Request for Extradition 

Article 16  Upon receiving the request for extradition from the Requesting State, the Ministry of Foreign Affairs shall examine
whether the letter of request for extradition and the accompanying documents and material conform to the provisions of Section 2
in Chapter II of this Law and the provisions of extradition treaties. 

The Higher People’s Court designated by the Supreme People’s Court shall examine whether the request for extradition made by the
Requesting State conforms to the provisions of this Law and of extradition treaties regarding conditions for extradition and render
a decision on it. The decision made by the Higher People’s Court is subject to review by the Supreme People’s Court. 

Article 17  Where two or more states request extradition of the same person for the same or different conducts, the order of
priority of the request for extradition shall be determined upon considering the factors such as the time when those requests for
extradition are received by the People’s Republic of China and the fact whether there are extradition treaties between the People’s
Republic of China and the Requesting States to go by. 

Article 18  Where the Ministry of Foreign Affairs, after examination, believes that the request for extradition submitted by
the Requesting State does not conform to the provisions of Section 2 in Chapter II of this Law or the provisions of extradition treaties,
it may ask the Requesting State to furnish supplementary material within 30 days. The time limit may be extended for 15 days at the
request of the Requesting State. 

If the Requesting State fails to provide supplementary material within the time limit mentioned above, the Ministry of Foreign Affairs
shall terminate the extradition case. The Requesting State may make a fresh request for extradition of the person for the same offence. 

Article 19  Where the Ministry of Foreign Affairs, after examination, believes that the request for extradition submitted by
the Requesting State conforms to the provisions of Section 2 in Chapter II of this Law and the provisions of extradition treaties,
it shall transmit the letter of request for extradition and the accompanying documents and material to the Supreme People’s Court
and the Supreme People’s Procuratorate. 

Article 20  Where the person sought is detained for extradition before a foreign state makes a formal request for extradition,
the Supreme People’s Court shall, without delay, transmit the letter of request for extradition and the accompanying documents and
material it has received to the Higher People’s Court concerned for examination. 

Where the said person is not detained for extradition before a foreign state makes a formal request for extradition, the Supreme
People’s Court shall, after receiving the letter of request for extradition and the accompanying documents and material, notify the
Ministry of Public Security to search for the person. Once finding the person, the public security organ shall, in light of the circumstances,
subject that person to detention or residential surveillance for extradition and the Ministry of Public Security shall notify the
Supreme People’s Court of the fact. Upon receiving the notification of the Ministry of Public Security, the Supreme People’s Court
shall, without delay, transmit the letter of request for extradition and the accompanying documents and material to the Higher People’s
Court concerned for examination. 

Where, after searching, the public security organ is certain that the person sought is not in the territory of the People’s Republic
of China or it cannot find the person, the Ministry of Public Security shall, without delay, notify the Supreme People’s Court of
the fact. The latter shall, immediately after receiving the notification of the Ministry of Public Security, notify the Ministry
of Foreign Affairs of the results of the search, and the Ministry of Foreign Affairs shall notify the Requesting State of the same. 

Article 21  Where the Supreme People’s Procuratorate, after examination,  believes that the offence indicated in the request
for extradition or other offences committed by the person sought are subject to prosecution by a Chinese Judicial organ, although
criminal proceedings have not yet been instituted, it shall, within one month from the date the letter of request for extradition
and the accompanying documents and material are received, notify the Supreme People’s Court the Ministry of Foreign Affairs respectively
of its opinions to institute criminal proceedings. 

Article 22  The Higher People’s Court shall, in accordance with the relevant provisions of this Law and of extradition treaties
regarding conditions for extradition, examine the request for extradition made by the Requesting State, which shall be conducted
by a collegial panel composed of three judges. 

Article 23  When examining an extradition case, the Higher People’s Court shall hear the pleadings of the person sought and
the opinions of the Chinese lawyers entrusted by the person. The Higher People’s Court shall, within 10 days from the date it receives
the letter of request for extradition transmitted by the Supreme People’s Court, serve a copy of the letter to the person. The person
shall submit his opinions within 30 days from the date he receives the copy. 

Article 24  After examination, the Higher Peoples’ Court shall: 

(1) where the request for extradition made by the Requesting State is regarded as being in conformity with the provisions of this
Law and of extradition treaties, render a decision that the request meets the conditions for extradition. Where the person whose
extradition requested falls under the category for postponed extradition according to Article 42 of this Law, it shall be so specified
in the decision; or 

(2)  where the request for extradition made by the Requesting State is regarded not as being in conformity with the provisions
of this Law and of extradition treaties, render a decision that no extradition shall be granted. 

Upon request by the Requesting State, the Higher People’s Court may, on condition that other proceedings being conducted in the territory
of the People’s Republic of China are not hindered and the lawful rights and interests of any third party in the territory of the
People’s Republic of China are not impaired, decided to transfer the property related to the case, while rendering the decision that
the request meets he conditions for extradition. 

Article 25  After making the decision that the request meets the conditions for extradition or the decision that no extradition
shall be granted, the Higher People’s Court shall have it read to the person sought and, within seven days from the date it makes
the decision, submit the decision and the relevant material to the Supreme People’s Court for review. 

Where the person sought refuses to accept the decision made by the Higher People’s Court that the request meets the conditions for
extradition, he and the Chinese lawyers entrusted by him may, within 10 days from the date the People’s Court has the decision read
to the person, submit their opinions to the Supreme People’s Court. 

Article 26  The Supreme People’s Court shall review the decision made by the Higher People’s Court and shall do the following
respectively: 

(1) where it believes that the decision made by the Higher People’s Court conforms to the provisions of this Law and of extradition
treaties, it shall approve it; and 

(2) where it believes that the decision made by the Higher People’s Court does not conform to the provisions of this Law and of extradition
treaties, it may quash it and send the case back to the People’s Court which has originally reviewed it for fresh review, or modify
the decision directly. 

Article 27  In the course of examination, the People’s Court may, when necessary, request through the Ministry of Foreign Affairs
that the Requesting State provide supplementary material within 30 days. 

Article 28  After making the decision of approval or modification, the Supreme People’s Court shall, within seven days from
the date it makes the decision, transmit the letter of decision to the Ministry of Foreign Affairs and, at the same time, serve it
on the person sought. 

After approving the decision or making the decision that no extradition shall be granted, the Supreme People’s Court shall immediately
notify the public security organ to terminate the compulsory measures against the person sought. 

Article 29  After receiving the decision made by the Supreme People’s Court that no extradition shall be granted, the Ministry
of Foreign Affairs shall, without delay, notify the Requesting State of the same. 

Upon receiving the decision made by the Supreme People’s Court that the request meets the conditions for extradition, the Ministry
of Foreign Affairs shall submit the decision to the State Council for which to decide whether to grant extradition. 

Where the State Council decides not to grant extradition, the Ministry of Foreign Affairs shall, without delay, notify the Requesting
State of the same. The People’s Court shall immediately notify the public security organ to terminate the compulsory measures against
the person sought. 

Section 4 

Compulsory Measures for Extradition 

Article 30  Where before making a formal request for extradition, a foreign state applies, under urgent circumstances, for keeping
in custody the person sought,  the public security organ may detain the said person for extradition upon request by the foreign
state. 

The request mentioned in the preceding paragraph shall be submitted through diplomatic channels or to the Ministry of Public Security
in written form and shall contain the following: 

(1) the contents provided for in Articles 11 and 14 of this Law; 

(2) statement of availability of the material provided for in Subparagraph (1), Article 12 of this Law; and 

(3) statement that a formal request for extradition is to be made soon. 

If the request is submitted through diplomatic channels, the Ministry of Foreign Affairs shall, without delay, transmit it to the
Ministry of Public Security. If the request is submitted to the Ministry of Public Security, the Ministry of Public Security shall
impart to the Ministry of Foreign Affairs information about the request. 

Article 31  When the public security organ, in accordance with the provisions of Article 30 of this Law, takes measures to detain
the person for extradition, as requested, if the request is submitted to the Ministry of Pubic Security, the Ministry of Public Security
shall, without delay, notify the Requesting State of the fact; if the request is submitted through diplomatic channels, the Ministry
of Public Security shall notify the Ministry of Foreign Affairs of the fact an the latter shall, without delay, notify the Requesting
State of the same. When doing the notification through the above-mentioned channels, the time limit for submitting a formal request
for extradition shall be informed at the same time if the person has been detained for extradition as requested. 

If, within 30 days after the public security organ takes the measure of detention for extradition, the Ministry of Foreign Affairs
receives no formal request for extradition from the foreign state, the public security organ shall terminate the detention for extradition.
At the request of the foreign state, the time limit may be extended for 15 days. 

Where the detention for extradition is terminated in accordance with the provisions in the second paragraph of this Article, the
Requesting State may make a formal request for extradition of that person for the same offence afterwards. 

Article 32  After receiving the letter of request for extradition and the accompanying documents and material, the Higher People’s
Court shall, without delay, make a decision to arrest the person for extradition, where normal extradition may be impeded if such
a measure is not taken. Where the measure of arrest for extradition is not taken against the person sought, a decision for residential
surveillance shall be made without delay. 

Article 33 Detention for extradition, arrest for extradition and residential surveillance for extradition shall be executed by the
public security organs. 

Article 34  The organ that takes a compulsory measure for extradition shall, within 24 hours after measure is taken, interrogate
the person against whom the compulsory measure for extradition is taken. 

The person against whom a compulsory measure for extradition is taken may, beginning from the date the compulsory measure is taken,
employ Chinese lawyers for legal assistance. When executing the compulsory measure for extradition, the public security organ shall
inform that person of the above-mentioned right his is enpost_titled to. 

Article 35  Where the person sought, who should otherwise be arrested for extradition, is seriously ill or is a woman who is
pregnant or is breast-feeding her own baby, residential surveillance may be taken against him or her. 

Article 36  After making the decision to grant the extradition, the State Council shall, without delay, notify the Supreme People’s
Court of the decision. If the person sought is not arrested for extradition, the People’s Court shall immediately make a decision
to arrest that person for extradition. 

Article 37  If the foreign state withdraws or waives the request for extradition, the compulsory measure taken against the person
sought shall be terminated immediately. 

Section 5 

Execution of Extradition 

Article 38  Extradition shall be executed by the public security organs. Where the State Council decides to grant extradition,
the Ministry of Foreign Affairs shall, without delay, notify the Ministry of Public Security of the decision, and notify the Requesting
State to consult with the Ministry of Public Security for arrangements with regard to the time, place, manners for surrender of the
person sought and other matters related to execution of the extradition. 

Article 39  Where extradition is to be executed in accordance with the provisions of Article 38 of this Law, the public security
organ shall, in accordance with the decision of the People’s Court, transfer the property related to the case to the Requesting State. 

When extradition cannot be executed for reasons of death or escape of the person sought or for other reasons, the property mentioned
above may, all the same, be transferred to the Requesting State. 

Article 40  Where, within 15 days from the date agreed on for surrender, the Requesting State does not take over the person
sought, it shall be regarded as waiving the request for extradition of its own accord. The public security organ shall immediately
release the person, and the Ministry of Foreign Affairs may refuse to accept any fresh request by the Requesting State for extradition
of the person for the same offence. 

Where, for reasons beyond its control, the Requesting State fails to take over the person sought within the above-mentioned time
limit, it may request an extension of the time limit for not more than 30 days, or seek to negotiate for fresh arrangements for surrender
in accordance with the provisions of Article 38 of this Law. 

Article 41  Where the person under extradition escapes back to the People’s Republic of China before criminal proceedings are
terminated or his sentence is served in the Requesting State, that person may be re-extradited upon a fresh request for extradition
made the Requesting State in respect of the same offence and the Requesting State need not submit the documents and material provided
for in Section 2 of this Chapter. 

Section 6 

Postponed and Temporary Extradition 

Article 42  Where the judicial organ of the People’s Republic of China is, for other reasons, conducting criminal proceedings
or executing criminal punishment against the person sought, the State Council may decide to postpone the extradition while approving
it. 

Article 43  If postponed extradition may seriously impede the criminal proceedings in the Requesting State, the person sought
may be extradited temporarily upon the request of the Requesting State on condition that the criminal proceedings being conducted
in the territory of the People’s Republic of China are not hindered and the Requesting State undertakes to send back that person
unconditionally and immediately after concluding the relevant proceedings. 

The decision on temporary extradition shall be made by the State Council after obtaining consent of the Supreme People’s Court or
the Supreme People’s Procuratorate, as the case may be. 

Section 7 

Transit for Extradition 

Article 44  Where extradition between foreign states involves transit through the territory of the People’s Republic of China,
the foreign states shall, in accordance with the relevant provisions of Article 4 and Section 2 of this Chapter of this Law, make
a request for such transit. 

The preceding paragraph is not applicable where air transport is used for transit and no landing in the territory of the People’s
Republic of China is scheduled. In the event of an unscheduled landing, a request for transit shall be submitted in accordance with
the provisions of the preceding paragraph. 

Article 45  The Ministry of Foreign Affairs shall, in accordance with the relevant provisions of this Law, examine the request
for transit made by a foreign state, and make a decision on whether to permit it or not. 

The decision to permit transit or to refuse transit shall be notified to the Requesting State by the Ministry of Foreign Affairs
through the same channels as the ones through which the request is received. 

After making the decision to permit transit, the Ministry of Foreign Affairs shall, without delay, notify the Ministry of Public
Security of the same. The Ministry of Public Security shall decide on such matters as the time, place and manners for the transit. 

Article 46  The public security organ in the place of transit shall supervise or assist in the execution of transit for extradition. 

The public security organ may provide a temporary place for custody upon the request of the Requesting State. 

Chapter III 

Request Made to Foreign States for Extradition 

Article 47  When requesting a foreign state to grant extradition or transit for extradition, the adjudicative organ, procuratorate
organ, public security organ, state security organ or prison administration organ responsible for handling the case concerned in
a province, autonomous region and municipality directly under the Central Government shall submit its written opinions accompanied
by relevant documents and material with certified correct translation respectively to the Supreme People’s Court, the Supreme People’s
Procuratorate, the Ministry of Public Security, the Ministry of State Security and the Ministry of Justice. After the Supreme People’s
Court, the Supreme People’s Procuratorate, the Ministry of Public Security, the Ministry of State Security and the Ministry of Justice
have, respectively in conjunction with the Ministry of Foreign Affairs, reviewed the opinions and approved to make the request, the
request shall be submitted to the foreign state through the Ministry of Foreign Affairs. 

Article 48  Under urgent circumstances, before a formal request for extradition is made, the request to take compulsory measures
against the person concerned may be submitted to the foreign state through diplomatic channels or other channels consented by the
Requested State. 

Article 49  The instruments, documents and material required for request for extradition, for transit for extradition, or for
taking compulsory measures shall be submitted in accordance with the provisions of extradition treaties, or where there are no such
treaties or no such provisions in such treaties to go by, the provisions of Sections 2, 4 and 7 of this Chapter may be applied mutatis
mutandis, or where the Requested State raises specific requirements, those requirements may be complied with on condition that the
basic principles contained in the laws of the People’s Republic of China are not violated. 

Article 50  Where the Requested State grants extradition with strings attached, the Ministry of Foreign Affairs may, on behalf
of the Government of the People’s Republic of China, make assurance on con

CIRCULAR OF THE CHINA INSURANCE REGULATORY COMMISSION ON THE INTERIM MEASURES ON THE ADMINISTRATION OF CONCURRENT-BUSINESS INSURANCE AGENCY

The China Insurance Regulatory Commission

Circular of the China Insurance Regulatory Commission on the Interim Measures on the Administration of Concurrent-business Insurance
Agency

BaoJianFa [2000] No.144

August 4, 2000

Chapter I General Provisions

Article 1

These Measures are enacted in accordance with the “Insurance Law of the People’s Republic of China” in order to strengthen the administration
of concurrent-business insurance agents, regulate the acts of concurrent-business insurance agencies, maintain the order of the insurance
market, and promote the healthy development of the insurance industry.

Article 2

Concurrent-business insurance agents shall refer to the entities which are entrusted by the insurers to handle insurance business
on behalf of the latter at the time of engaging in their own business.

Article 3

Concurrent-business insurance agents shall, when engaging in the business of insurance, abide by the relevant laws and regulations
of the State and administrative rules, and shall comply with the principles of volunteerism, honesty and credibility.

Article 4

The legal liabilities occurred from a concurrent-business insurance agent’s agency of insurance business within the scope of the insurer’s
authorization shall be borne by the insurer.

Article 5

No party or governmental organization or its functional department, public institution or social organization shall engage in the
business of insurance agency.

Chapter II Administration on the Agency Qualifications

Article 6

The application for the qualification of concurrent-business insurance agent and the modification of relevant contents shall be reported
by the principal insurance company to China Insurance Regulatory Commission (hereinafter referred to as “CIRC”) for approval.

Article 7

Whoever applies for the qualification for concurrent-business insurance agency shall meet the following conditions:

(1)

having the business license checked and issued by the administrative organ of industry and commerce;

(2)

having the source of a certain scale of business of insurance agency directly relating to its major business;

(3)

having a fixed business premises;

(4)

having the conveniences to directly undertake the agency of insurance business in its business premises.

Article 8

Whoever applies for the qualification for concurrent-business insurance agency shall submit the following documents to CIRC:

(1)

an application form for the qualification to be a concurrent-business insurance agent (in triplet);

(2)

a duplicate of the copy of industrial and commercial business license;

(3)

a duplicate of the “Organization Code Certificate”;

(4)

a computer data disk for applying for the qualification to be a concurrent-business insurance agent;

(5)

a duplicate of the principal insurance company’s “License for Operating Insurance Business”;

(6)

other documents required by CIRC.

Article 9

CIRC shall issue a “License for Concurrent-Business Insurance Agency” to each entity that is checked and approved to have obtained
the qualification for concurrent-business insurance agency.

Article 10

The validity period for the “License for Concurrent-Business Insurance Agency” shall be three years, and a concurrent-business insurance
agent shall apply to go through the procedures for change of the license two months before the expiration of the validity period.

Article 11

Where a concurrent-business insurance agent needs to modify any content of the “License for Concurrent-Business Insurance Agency”
due to the change of its name or scope of its major business, it shall, within three months, apply to CIRC to go through the modification
procedures.

Article 12

Where a concurrent-business insurance agent is no longer to be qualified for concurrent-business insurance agency due to merger, cancellation
or dissolution, etc., it shall return the “License for Concurrent-Business Insurance Agency” to CIRC within one month.

Chapter III Administration of Agency Relationships

Article 13

An insurance company may only set up the concurrent-business insurance agency relationship with an entity that has obtained the “License
for Concurrent-Business Insurance Agency”, and authorize such an entity to carry out the business of insurance agency.

Article 14

An insurance company shall, when setting up the insurance agency relationship with a concurrent-business insurance agent, report to
CIRC for record, and shall submit the following documents:

(1)

a registration form for the concurrent-business insurance agency relationship (in triplet);

(2)

a duplicate of the “License for Concurrent-Business Insurance Agency”;

(3)

a computer data disk for applying for the insurance agency relationship. Where CIRC does not raise any objection within ten working
days of receipt of the documents for record, the insurance agency contract shall become effective, and the insurance agency relationship
is therefore set up.

Article 15

After the insurance agency relationship is set up, the insurance company shall issue a “Power of Attorney for Concurrent-Business
Insurance Agency” to the concurrent-business insurance agent. The production of the “Power of Attorney for Concurrent-Business Insurance
Agency” shall be centrally supervised by the CIRC.

Article 16

An insurance company shall, when terminating the insurance agency relationship with a concurrent-business insurance agent, take back
the “Power of Attorney for Concurrent-Business Insurance Agency”, fill out the “Registration Form for Concurrent-Business Insurance
Agency Relationship” and report the termination to the CIRC for record in a timely fashion.

Article 17

A concurrent-business insurance agent may only undertake the insurance business on behalf of one insurance company, and the scope
of the undertaken business shall be limited to the undertaken insurance category specified in the “License for Concurrent-Business
Insurance Agency”.

Article 18

A concurrent-business insurance agent shall place its “License for Concurrent-Business Insurance Agency” and “Power of Attorney for
Concurrent-Business Insurance Agency” at an obvious location of its business premise.

Chapter IV Administration of Practicing of Business

Article 19

An insurance company shall, when setting up the agency relationship with a concurrent-business agent, be responsible for determining
that the concurrent-business agent:

(1)

has the “License for Concurrent-Business Insurance Agency”; and

(2)

has no agency relationship with any other insurance company.

Article 20

An insurance company shall guarantee that each of its concurrent-business agents:

(1)

hold the “Power of Attorney for Concurrent-Business Insurance Agency”;

(2)

undertake the insurance within the category permitted by the “License for Concurrent-Business Insurance Agency”;

(3)

have received corresponding professional trainings.

Article 21

A concurrent-business insurance agent may only undertake the insurance business inside its main business premise, and shall not separately
set up agency offices outside its business premises.

Article 22

A concurrent-business insurance agent shall not have any of the following acts when it engages in the business of insurance agency:

(1)

to, without authorization, modify the insurance clauses, or raise or lower the insurance premium;

(2)

to, by taking advantage of administrative power or of duty or occupational conveniences, force or entice a insurer to purchase the
designated insurance policy;

(3)

to, by unfair means, force, entice or limit a insurer or insured to take out insurance policies or change the insurer ;

(4)

to collude with the insurer, the insured or the beneficiary to deceive the insurer ;

(5)

to make incorrect or misleading propaganda to other insurance institutions or insurance agency institutions;

(6)

to undertake the business of a re-insurance agency;

(7)

to misappropriate or embezzle the insurance premium;

(8)

to concurrently engage in the business of insurance brokerage;

(9)

other acts ascertained by the CIRC to have damaged the benefits of the insurer, the insurer or the insured.

Article 23

A concurrent-business insurance agent’s taking out policies of its own property insurance or life insurance from an insurance company
shall be regarded as if the insurance company directly underwrites the insurance business, and the concurrent-business insurance
agent shall not draw any agency commission.

Article 24

The agency period in a concurrent-business insurance agency contract shall be limited to the validity period of the “License for Concurrent-business
Insurance Agency” held by concurrent-business insurance agent at the time of conclusion of the contract.

Article 25

A concurrent-business insurance agency contract shall clearly state such contents as the category of the undertaken insurance, scope
of authorization, rate of commission, payment method and the time limit for transfer of premium, etc..

Article 26

A concurrent-business insurance agent shall, in accordance with the concurrent-business insurance agency contract, settle the premium
with and deliver the relevant documents to the insurance company in time. The time for the settlement of the premium shall be no
more than one month, and the premium shall not be used to deduct the agency commission.

Article 27

A concurrent-business insurance agent shall set up an independent premium income account and shall conduct separate accounting for
the business of concurrent-business insurance agency.

Article 28

A concurrent-business insurance agent shall set up account books for its business, which shall clearly state item by item such contents
as the item number of the insurance policy, category of the undertaken insurance, insurance amount, insurance premium, agency commission,
etc..

Article 29

An insurance company shall not pay the agency commission to a concurrent-business insurance agent by means of direct deduction with
premium or by cash.

Article 30

An insurance company shall not, without being approved by CIRC, entrust a concurrent-business insurance agent to issue the insurance
policies.

Article 31

An insurance company shall set up a registration book of concurrent-business insurance agency contracts, shall establish and improve
the archives of concurrent-business insurance agents, and shall set up account books for the agency business by regarding each concurrent-business
insurance agent to be a unit.

Article 32

An insurance company shall formulate a uniform text of concurrent-business insurance agency contracts and shall submit it to CIRC
for record.

Article 33

An insurance company shall hold regular trainings for the concurrent-business insurance agents, and the time for each concurrent-business
insurance agent to receive trainings in each year shall be no less than 60 hours.

Article 34

The measures for the payment and deposition of the guarantee bond of concurrent-business insurance agent shall be separately stipulated.

Chapter V Penalty Provisions

Article 35

Whoever violates these Measures by illegally engaging in the business of insurance agency without obtaining the “License for Concurrent-Business
Insurance Agency” and the “Power of Attorney for Concurrent-Business Insurance Agency” shall be punished in accordance with Article
142 of the “Insurance Law of the People’s Republic of China”.

Article 36

Any concurrent-business insurance agent who violates these Measures by deceiving the insurer, the insured or the beneficiary in the
business of insurance agency shall be punished in accordance with Article 133 of the “Insurance Law of the People’s Republic of
China”.

Article 37

Where a concurrent-business insurance agent violates Article 17 , 21, 22, or 23 of these Measures, it shall be ordered by CIRC to
make a correction, and a warning or a fine of no less than 10,000 Yuan but no more than 50,000 Yuan shall be imposed; if the case
is serious, its “License for Concurrent-Business Insurance Agency” shall be revoked. If its act constitutes a crime, it shall be
investigated for criminal liabilities in accordance with the law.

Article 38

Where an insurance company violates Article 13 , 19, 20, 29 or 30 of these Measures, it shall be ordered by the CIRC to make a correction,
and a fine of no less than 10,000 Yuan but no more than 100,000 Yuan shall be imposed; if the case is serious, it shall be ordered
by the CIRC to dismiss and replace the relevant liable person(s) or to cease its business for rectification, or the relevant main
liable person’s qualification for holding the post as a senior manager shall be cancelled.

Chapter VI Supplementary Provisions

Article 39

CIRC shall be responsible for the interpretation and amendment of these Measures.

Article 40

Where any provision relating to the original administration of concurrent-business insurance agents is inconsistent with these Measures,
these Measures shall prevail.

Article 41

These Measures shall enter into force as of the date of their promulgation.

 
The China Insurance Regulatory Commission
2000-08-04

 




RESOLUTION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON CONTINUED DISSEMINATION OF AND EDUCATION IN THE LEGAL SYSTEM

Resolution of the Standing Committee of the National People’s Congress on Continued Dissemination of and Education in the Legal System

     Dissemination of and education in the legal system, which began in 1986, has been going on for ten years and has played a positive
role in enhancing the whole nation’s understanding of the legal system, promoting the development of socialist democracy and the
socialist legal system and ensuring success in reform and the open policy and progress of the socialist modernization drive. In order
to meet the need of building and improving the system of a socialist market economy and promoting fulfillment of the Ninth Five-Year
Plan for national economic and social development and attainment of the Outline of the Long-Range Objectives through the Year 2010,
the Standing Committee of the National People’s Congress believes that it is necessary to implement a third five-year plan (1996-2000)
for dissemination of and education in the legal system among citizens. The purpose is, through continued and deepened dissemination
of and education in the legal system, focusing on the Constitution, the basic laws and the knowledge of laws governing the socialist
market economy, to further enhance all citizens’ conception of the legal system and their awareness of the importance of laws, help
cadres at all levels steadily raise their level and increase their ability of handling matters and administering affairs in accordance
with law, see to it that acts mut be compatible with the existing laws, laws must be enforced strictly and any violation of law must
be investigated, and push forward the process of administering State affairs according to law and building the country under a socialist
legal system. Hence, the Standing Committee has adopted the resolution as follows:

1. All citizens who are able to do so should receive publicity of and education in the legal system and carefully study the Constitution
and acquire knowledge of the relevant laws, so that they will be able to understand the laws, observe them and protect the lawful
rights and interests of the State, the collective and the individual in accordance with law.

2. Leading cadres at all levels, senior leading cardres in particular, should take the lead in studying the Constitution and acquiring
knowledge of the laws, abiding by the Constitution and laws and handling matters strictly in accordance with law, so that they will
make policy decisions and administer affairs according to law.

Cadre schools of all types and at all levels should make education in the legal system a required course. When examining or appraising
their cadres, all departments and local authorities should see whether they have acquired the necessary knowledge of laws and whether
they can handle matters strictly in accordance with law, which should be made one of the major qualifications.

3. Law-enforcing officers of judicial organs and administrative law- enforcing organs should, according to need of their work, receive
training in the knowledge of laws, proficiently master and apply the laws and rules and regulations as required by their own jobs,
enhance their own understanding of laws and perform their duties in accordance with law, so that they can administer affairs according
to law and execute justice impartially.

4. Managers and administers of enterprises and institutions should make mastery of the knowledge of the laws governing the socialist
market economy a necessary qualification and study the relevant laws, rules and regulations in connection with the actual conditions
of their own enterprise or institution, so that they can manage or administer affairs strictly in accordance with law, conscientiously
observe market order and safeguard public interests.

5. Teenagers should acquire the necessary knowledge of laws. Universities, colleges, secondary schools (including the secondary
technical schools) and primary schools should all offer education in the legal system. Organizations at the grassroots level should
pay attention to education in the general knowledge of laws among teenagers in society at large.

6. Vivid dissemination of and education in the legal system should be conducted in different forms to suit the different characteristics
of people and stress should be placed on actual results. Departments of culture, the press, publishing, radio, television and film
should give full play to the important role of the mass media and actively disseminate and conduct education in the legal system.

7. Dissemination of and education in the legal system should be conducted in connection with the application of the system and the
actual economic and social development and with the aim of promoting the lawful management of all undertakings. Lawful administration
of the affairs of a village, town, county, city or province and lawful management of different trades and departments should be promoted
with the high aim of administering State affairs according to law in mind.

8. Implementation of the third five-year plan for disseminating and conducting education in the legal system among citizens and its
continued and deepened dissemination and education are the common obligation of the society as a whole and must be accomplished under
the leadership of the Chinese Communist Party and by mobilizing and relying on all sectors of the society. All State organs and armed
forces, all political parties and public organizations, and all enterprises and institutions should conscientiously disseminate and
conduct education in the legal system among citizens working in there. The standing committees of the people’s congresses and the
people’s governments at all levels should exercise firm leadership and supervision over the implementation of the plan and this Resolution
and take effective measures to carry out the work steadily as a regular practice and make it a rule, so that studying and applying
laws and handling matters in accordance with law will become a social conduct throughout the society and a good legal environment
will be created for reform and the open policy and for the socialist modernization drive.

    

MOFTEC P.R.C.

EDITOR:Victor






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...