DETAILED RULES FOR THE IMPLEMENTATION OF THE REGULATIONS ON THE CONTROL OF GOLD AND SILVER OF THE PEOPLE’S REPUBLIC OF CHINA

NATIONAL DEFENSE EDUCATION LAW

Law of the People’s Republic of China on National Defense Education



	(Adopted at the 21st Meeting of the Standing Committee of the Ninth National People’s Congress on April 28, 2001 and promulgated by Order No. 52 of the President of the People’s Republic of China on April 28, 2001) Contents Chapter I General Provisions Chapter II National Defense Education in Schools Chapter III National Defense Education in Society Chapter IV Support for National Defense Education Chapter V Legal Liability Chapter VI Supplementary Provisions Chapter I General Provisions Article 1 This Law is enacted in accordance with the National Defense Law and the Education Law for the purpose of popularizing and strengthening education in national defense, carrying forward the spirit of patriotism, promoting the building of national defense and furthering socialist cultural and ethical progress. Article 2 National defense education provides the basis for building and enhancing national defense and serves as an important means for boosting the power rallying the nation and for upgrading the standards of the people as a whole. Article 3 The State, through conducting education in national defense, helps citizens to enhance their awareness of the importance of national defense, master the basic knowledge of national defense, learn the necessary military skills, develop patriotic enthusiasm and conscientiously perform their obligations to defend the country. Article 4 In national defense education, the guidelines of participation by all the people, long-term perseverance and emphasis on practical results shall be followed, the principle of combining regular education with concentrated education, general education with special education, and education in theories with education in conduct shall be applied, and different contents of education shall be conducted among people who are grouped into different categories. Article 5 All the citizens of the People’s Republic of China have the right and duty to receive education in national defense. To popularize and strengthen national defense education is the common responsibility of the whole society. All State organs and armed forces, all political parties and public groups, all enterprises and institutions and grass-roots self-government organizations of a mass character shall, in light of their specific conditions, organize national defense education in their respective regions, departments and units. Article 6 The State Council exercises leadership over the work of national defense education throughout the country. The Central Military Commission cooperates with the State Council in conducting national defense education among the entire people. Local people’s governments at various levels shall exercise leadership over the work of national defense education within their administrative regions. Military organs stationed in the localities shall assist and support local people’s governments in conducting national defense education. Article 7 The State organ in charge of the work of national defense education shall plan, organize, direct and coordinate the work nationwide. Local organs at or above the county level in charge of the work of national defense education shall organize, direct, coordinate and inspect the work of national defense education within their respective administrative regions. Article 8 Departments of education, civil affairs, culture and publicity shall take charge of the work of national defense education within their respective scopes of responsibility. The competent departments for the work of conscription, national defense research and production, national economic mobilization, civil air defense, national defense communications and protection of military installations shall take charge of the work of national defense education in accordance with the provisions of this Law and other relevant laws and regulations. The Trade Union, the Communist Youth League, the Women’s Federation and other public groups concerned shall assist the people’s governments in conducting national defense education. Article 9 The Chinese People’s Liberation Army and the Chinese People’s Armed Police Force shall, in accordance with the relevant regulations of the Central Military Commission, conduct national defense education. Article 10 The State supports and encourages public organizations and individuals to carry out activities conducive to national defense education. Article 11 The State and the society, in various forms, commend and reward organizations and individuals that have made outstanding contributions to the work of national defense education. Article 12 The State designates a date as the Nationwide National Defense Education Day. Chapter II National Defense Education in Schools Article 13 National defense education conducted in schools provides the foundation for national defense education among all the people and constitutes an important part of education to upgrade the standards of the nation. The administrative departments for education shall incorporate national defense education into their work plan, improve their organization and direction of and supervision over such education in schools and make regular assessment of the work of the said education. Article 14 In primary schools and junior secondary schools national defense education shall be incorporated into related curricula and such education shall be conducted among the students by combining classroom instruction with extracurricular activities. Primary schools and junior secondary schools may, where conditions permit, organize juvenile cadet activities with national defense education as the main theme. The administrative departments for education, the Communist Youth League organizations and other departments concerned shall improve their direction and administration of the juvenile cadet activities. Primary schools and junior secondary schools may, where necessary, invite after-school activities counsellors to assist the schools in conducting national defense education in different forms. Article 15 In institutions of higher education, senior secondary schools and schools equivalent to senior secondary schools, national defense education shall be conducted among the students by combining classroom instruction with military training. In institutions of higher education, appropriate courses for national defense education shall be offered and in senior secondary schools and schools equivalent to senior secondary schools, special contents of national defense education shall be added to the related courses, and national defense education activities may be conducted in various forms among the students there. Military training of students in institutions of higher education institutions, senior secondary schools and schools equivalent to senior secondary schools shall be organized and conducted in accordance with the relevant regulations of the State by the offices of these institutions and schools that are in charge of military training or by military instructors. Military organs shall assist the said institutions and schools in organizing military training of students. Article 16 Institutions of education shall incorporate national defense education into their plans for work and teaching and take effective measures to guarantee the quality and result of national defense education. When organizing military training activities, institutions of education shall take measures to ensure safety. Article 17 The various institutions of education in charge of training State functionaries shall incorporate national defense education into their training schemes and offer appropriate courses for such education. The State, in light of need, selects and sends local leaders and department heads to relevant military academies to receive training in order that they will learn and master national defense knowledge which is essential for the performance of their responsibilities as leaders. Chapter III National Defense Education in Society Article 18 State organs shall, in light of the nature and characteristics of their respective work, conduct national defense education among their functionaries in various forms. Functionaries of the State organs shall possess the basic knowledge of national defense. Those who are engaged in the building of national defense must learn and master national defense knowledge which is essential for the performance of their duties. Leading members of the various regions and departments shall, in accordance with law, perform their responsibilities of organizing and directing national defense education in their respective regions and departments. Article 19 Enterprises and institutions shall incorporate national defense education into education plans for their workers and staff members and conduct such education among them in combination with political education, professional training and cultural and sports activities. Enterprises and institutions that shoulder the tasks of national defense research and production, construction of national defense installations and support of national defense communications shall, on the basis of their tasks, formulate corresponding plans for national defense education and conduct such education among their workers and staff members according to their specific conditions. Public groups shall conduct national defense education in light of the characteristics of their respective activities. Article 20 Major military commands, provincial military commands (garrison commands at the same level), military sub-commands (garrison commands at the same level), and departments of people’s armed forces of counties, autonomous counties, cities and municipal districts shall, in accordance with the relevant regulations of the State and the Army and in combination with political education, organizational rectification, military training, duty performance, conscription work and activities on important festivals and commemoration days, conduct national defense education to the militia and reservists. In conducting national defense education among the militia and reservists, emphasis shall be put on primary militiamen, first-class reservists and the militiamen and reservists in leading posts, and the systems for such education shall be established and improved to guarantee the number of persons receiving the education, the fulfillment of the length of time allotted to it, and the contents prescribed for it. Article 21 Residents committees in cities and villagers committees in rural areas shall incorporate national defense education into their endeavor to promote socialist cultural and ethical progress in the communities or in the countryside, and conduct such education among the residents and villagers in combination with conscription work, activities to support the army and extend preferential treatment to the families of servicemen and martyrs, and activities on important festivals and commemoration days. Residents committees in cities and villagers committees in rural areas may invite ex-servicemen to assist them in conducting national defense education. Article 22 Departments and units of culture, the press, publishing, radio, film and television shall conduct national defense education in various forms in line with the needs of the situation and their tasks. Radio stations, television stations, newspapers and magazines of the Central Government and of the provinces, autonomous regions, municipalities directly under the Central Government and cities divided into districts shall offer programs or columns for national defense education to disseminate national defense knowledge. Article 23 Martyr cemeteries, revolutionary historic sites and other places such as museums, memorial halls, science and technology halls, cultural centers and youth and children’s palaces that serve the function of national defense education, shall provide facilities for citizens to receive such education and give preferential treatment or free service to organized activities for national defense education; those places that are named national defense education bases according to the provisions of Article 28 of this Law shall open gratis to organized primary and secondary school students, and shall open gratis to the general public on the Nationwide National Defense Education Day. Chapter IV Support for National Defense Education Article 24 People’s governments at various levels shall incorporate national defense education into their plans for national economic and social development, and according to the need for conducting such education, include the funds required for the education in their fiscal budgets by way of guarantee. Article 25 Funds needed by State organs, institutions and public groups for conducting national defense education shall be drawn from their respective budgetary funds; funds needed by enterprises for the purpose shall be drawn from their respective education funds for their workers and staff members. Funds needed by schools for organizing military training among students shall be allocated according to the relevant regulations of the State. Article 26 The State encourages public organizations and individuals to donate property in support of national defense education. Property donated by public organizations and individuals in support of national defense education shall be managed in accordance with law by the national defense education fund and other public welfare organizations established in accordance with law. The State encourages public organizations and individuals to provide or donate their material collections which are of national defense education significance for use in national defense education. Units using the collections provided shall take good care of them and return them after use without delay. Article 27 Funds for national defense education and the property donated by public organizations and individuals in support of national defense education must be used for such education; no units or individuals may misappropriate or withhold them. Article 28 Places prescribed in Article 23 of this Law that meet the following requirements may be named national defense education bases upon approval by the people’s governments of provinces, autonomous regions or municipalities directly under the Central Government: (1) having a definite subject matter for national defense education; (2) having sound administrative bodies and rules and regulations; (3) having facilities needed for national defense education; (4) having the necessary funds; and (5) bearing notable educative results in society. National defense education bases shall be built with redoubled efforts and improved progressively, so that they will fully perform their functions of national defense education. When a place named as such education base no longer meets the requirements prescribed in the preceding paragraph, its name as such shall be removed by the authority that previously gave the approval. Article 29 People’s governments at all levels shall strengthen the planning, building and administration of national defense education bases and provide necessary support for the performance of their functions. People’s governments at all levels shall improve their work of collecting, sorting and protecting historical relics which are of national defense education significance. Article 30 A uniform teaching program shall be used for national defense education for the people as a whole. Preparation of the program shall be arranged by the State organ in charge of the work of national defense education. Teaching materials for national defense education to be used in different regions and among different categories of people receiving the education shall be compiled in accordance with the teaching program for national defense education and in light of the characteristics of the regions or departments, which is to be arranged by the departments or local authorities concerned. Article 31 Organs at various levels in charge of the work of national defense education shall organize and coordinate the departments concerned in their work of selecting, training and administering instructors for national defense education, in order to strengthen the building of a contingent of such instructors. Instructors for national defense education shall be selected from among persons who are devoted to national defense education and possess the basic knowledge in this field and the necessary military skills. Article 32 The Chinese People’s Liberation Army and the Chinese People’s Armed Police Force shall, where necessary and possible, select and send military instructors to assist organized national defense education activities conducted in the places where they are stationed, and provide the sites and installations necessary for military training and other facilities for national defense education. On National Day, the Chinese People’s Liberation Army Day, and the Nationwide National Defense Education Day, barracks may, upon approval, open to the public. Measures for the opening of barracks to the public shall be formulated by the Central Military Commission. Chapter V Legal Liability Article 33 Any State organ, public group, enterprise, institution or other public organization which, in violation of the provisions of this Law, refuses to conduct national defense education activities, shall be given criticism by the department concerned of the people’s government or by the authority at a higher level, and be ordered to rectify within a time limit; if it refuses to rectify, thus producing a bad influence, the persons who are directly in charge shall be given administrative sanctions in accordance with law. Article 34 Anyone who, in violation of the provisions of this Law, misappropriates or withholds the funds for national defense education shall be ordered by the competent authority to return the misappropriated or withheld funds within a time limit; the persons who are directly in charge and the other persons who are directly responsible shall be given administrative sanctions in accordance with law; if the offence constitutes a crime, criminal responsibility shall be investigated in accordance with law. Article 35 Anyone who usurps or undermines installations or damages exhibits of national defense education bases shall be given criticism and be ordered to rectify within a time limit by the competent authority; the persons who are responsible shall bear civil liability in accordance with law. Anyone who commits any of the acts listed in the preceding paragraph and breaches the regulations for public security shall be given security administration punishment by the public security organ in accordance with law; if the offence constitutes a crime, criminal responsibility shall be investigated in accordance with law. Article 36 Anyone who makes trouble or disrupts the work of national defense education and the order of such education activities, or who commits defraudation under the disguise of national defense education, shall be given criticism and be stopped by the competent authority; anyone who breaches the regulations for public security shall be given security administration punishments by the public security organ in accordance with law; if the offence constitutes a crime, criminal responsibility shall be investigated in accordance with law. Article 37 Any State functionary in charge of national defense education who neglects his duty, abuses his power or engages in malpractices for personal gain shall be given administrative sanctions in accordance with law; if the offence constitutes a crime, criminal responsibility shall be investigated in accordance with law. Chapter VI Supplementary Provisions Article 38 This Law shall go into effect as of the date of promulgation.

CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON SOME BUSINESS TAX ISSUES FOR FOREIGN ENTERPRISES AND FOREIGN INDIVIDUALS TO TRANSFER INTANGIBLE ASSETS

The Ministry of Finance, the State Administration of Taxation

Circular of the Ministry of Finance and the State Administration of Taxation on Some Business Tax Issues for Foreign Enterprises and
Foreign Individuals to Transfer Intangible Assets

CaiShui [2001] No.36

March 16,2001

The departments (bureaus) of finance and the local tax bureaus of all provinces, autonomous regions, municipalities directly under
the Central Government and municipalities separately listed on the State plan:

After the issuance and execution of the Circular of the Ministry of Finance and State Administration of Taxation (“SAT”) on Relevant
Taxation Issues on Carrying out and Ensuring the Implementation of the Decision of Central Committee of the Communist Party of China
and the State Council on Strengthening Technical Innovation, Developing Hi-techs and Realizing Industrialization (CaiShuiZi [1999]
No.273), some issues have been put forward in succession by various jurisdictions. In order to execute the Circular more conveniently,
relevant business tax issues for foreign enterprises and foreign individuals to transfer technologies and other intangible assets
from outside the mainland of China into China’s mainland are hereby clarified as follows:

On the issue of the period for collecting and exempting the business tax of foreign enterprises and foreign individuals in transferring
intangible assets

In accordance with the provisions of the Interim Regulations of the People’s Republic of China on Business Tax, Circular of the SAT
on the Issue of Business Tax to be Collected upon the Income Obtained by Foreign Enterprises from Transferring Intangible Assets
into China’s Mainland (GuoShuiFa [1998] No. 4 ), Circular of the SAT on Relevant Business Tax Issues for Foreign Enterprises to Transfer
Intangible Assets (GuoShuiFa [2000] No. 70 ) and Circular of Ministry of Finance and SAT on Relevant Taxation Issues on Carrying
out and Ensuring the Implementation of the Decisions of Central Committee of the Communist Party of China and the State Council on
Strengthening Technical Innovation, Developing Hi-techs and Realizing Industrialization (CuiShuiZi [1999] No.273), if a foreign enterprise
or a foreign individual transfers intangible assets into China’s Mainland, the period of tax collection and exemption on the income
obtained form such transfer shall be:

(1)

If the contract was concluded before the end of 1993 and if one of the parties to which was inside China’s Mainland, the business
tax shall not be collected no matter when the income is obtained;

(2)

If the contract was concluded after January 1, 1994, no matter whether the business tax has been collected upon the income obtained
prior to December 31, 1997, the amount of the business tax shall be neither refunded nor made up;

(3)

If the contract was concluded after January 1, 1994, the business tax shall, in accordance with relevant provisions, be collected
upon the income obtained after January 1, 1998;

(4)

If the technology transfer contract was concluded after January 1, 1994, the business tax upon the income obtained after October 1,
1999 may be exempted on the condition that the enterprise has, after having obtained relevant certificates and documents, applied
to and been approved by the SAT. The business tax upon intangible assets other than technologies shall be collected in accordance
with the rules.

II.

On the issue of certificates and documents to be provided by foreign enterprises and foreign individuals who apply for exemption of
business tax upon technology transfer fees.

In accordance with the provisions of CaiShuiZi [1999] No.273, where a foreign enterprise or a foreign individual who transfers technology
into China’s Mainland needs to be exempted from business tax, such tax may not be exempted until it/he has provided the certificate
of examination and check opinions issued by the provincial department in charge of science and technology at the location of the
transferee of the technology. In order to simplify the formalities and improve the efficiency, if, when handling the tax exemption
on technology transfer, the said enterprise or individual can provide the technology transfer contract or agreement and the approval
documents issued by the authority which examined and approved the technology import project, that is, Ministry of Foreign Trade and
Economic Cooperation or its authorized local department of foreign trade and economic relations, it/he is no longer required to provide
the certificate of examination and check opinions issued by the provincial department in charge of science and technology.

The Ministry of Finance, the State Administration of Taxation
2001-03-16

CIRCULAR OF THE STATE COUNCIL ON INCOME TAX REDUCTION ON FOREIGN ENTERPRISE INCOME FROM INTEREST ETC. ORIGINATED IN CHINA

The State Council

Circular of the State Council on Income Tax Reduction on Foreign Enterprise Income from Interest Etc. Originated in China

GuoFa [2000] No.37

November 18, 2000

The people’s governments of various provinces, autonomous regions and municipalities directly under the Central Government, each ministry
and commission and each directly subordinate institution of the State Council:

In accordance with provisions in Article 19 of the Law of the People’s Republic of China on Income Tax of Enterprises with Foreign
Investment and Foreign Enterprises, for the promotion of fair taxation and the development of economy of the central and western
regions of the country, this circular on issues concerning levying business income tax on foreign enterprise income from interest,
rent and royalties acquired in China is made as follows:

For foreign enterprises which have no institutions and premises in China or have set up institutions and premises but having no practical
connection with every item of its above income, a business income tax will be levied upon their interest, rent, royalties and other
income at a 10% reduced tax rate from January 1, 2000.

The State Council
2000-11-18

INTERIM PROVISIONS CONCERNING FOREIGN-INVESTED CINEMAS

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The State General Bureau of Radio, Film and Television, the Ministry of Foreign Trade and Economic Cooperation and the Ministry of
Culture

Decree of the State General Bureau of Radio, Film and Television, the Ministry of Foreign Trade and Economic Cooperation and the Ministry
of Culture

No.3

“The Interim Provisions Concerning Foreign-Invested Cinemas” is promulgated and shall come into force as of the date of promulgation.

Xu Guangchun, General Director of the State General Bureau of Radio, Film and Television

Shi Guangsheng, Minister of the Ministry of Foreign Trade and Economic Cooperation

Sun Jiazheng, Minister of the Ministry of Culture

October 25, 2000

Interim Provisions Concerning Foreign-invested Cinemas

Article 1 .

These provisions have been formulated according to relevant such as the Law of the People’s Republic of China on Chinese-Foreign Equity
Joint Ventures, Law of the People’s Republic of China on Chinese-Foreign Contractual Joint Ventures, the Provisions on the Regulations
of Film, in order to meet the needs of openness and reform, to attract foreign capital, to introduce advanced technology and equipment,
and to promote the prosperity of the film industry.

Article 2 .

These provisions apply to the establishment of Chinese-foreign equity joint venture and Chinese-foreign cooperative joint venture,
by foreign companies, enterprises and other economic organizations and individuals (hereafter referred to as foreign parties to a
joint venture) with Chinese companies and enterprises (hereafter referred to the Chinese parties to a joint venture) in China, which
are engaged in the construction and renovation of the cinemas, and film projections, in accordance with the principles of equality
and reciprocity and under the approval of the Chinese government.

Article 3 .

No cinema is allowed to be solely funded by foreign investors.

Article 4 .

The establishment of foreign-invested cinemas shall conform to the following conditions:

It shall conform to the layout and planning of the local cultural facilities;

The registered capital shall be no less than RMB10 million;

It shall have a fixed location of business for film projection;

The Chinese-foreign equity joint venture cinemas or cooperative joint venture cinemas shall not be named as foreign film and television
(media), or cinemas;

The ratio of investment of a Chinese party to a Chinese-foreign equity joint cinema shall not be less than 51 percent; decision-making
power shall rest on the Chinese party;

The period of joint investment and cooperation shall not be more than 30 years;

It shall conform to relevant Chinese laws, administrative regulations or other stipulations.

Article 5 .

If a Chinese party to a joint venture cinema invests with state-owned assets (except cash investment), it shall make an evaluation
of these invested assets in accordance with the relevant regulations concerning the evaluation of state-owned assets, and then submit
to the provincial departments in charge of the management of state-owned assets for their confirmation.

Article 6 .

The establishment of foreign-invested cinemas shall undertake the following procedures of reporting and approval:

The Chinese party shall file an application with the provincial authorities in charge of trade and economic cooperation where the
enterprise is located, and submit the following documents:

(1)

The written application for the project to establish foreign-invested cinemas;

(2)

The Chinese party’s business license as an enterprise with legal person status, certificate of the right to use the site of the cinema,
certificate of credit worthiness.

(3)

Foreign investor’s business license, certificate of creditworthiness, and financial statements issued by an accounting firm.

(4)

The designated names of the foreign-invested cinemas preliminarily approved by the administrative authorities in charge of industry
and commerce.

(5)

The feasibility study report, contract and articles of association;

(6)

Other documents required to be provided in accordance with laws and regulations or by the authorities in charge of examination and
approval.

After the provincial administrative department in charge of foreign trade and economic cooperation in charge of the site consults
with the provincial administrative departments in charge of cinemas, the department shall submit their approvals to the Ministry
of Foreign Trade and Economic Cooperation. After consulting with the State General Bureau of Radio, Film and Television as well as
the Ministry of Culture, the Ministry of Foreign Trade and Economic Cooperation will, in accordance with the relevant laws and regulations
concerning foreign investment, examine and approve these applications, and then grant the Certificate for Approving the Establishment
of Enterprises with Foreign Investment to these enterprises.

The foreign-invested cinemas shall, within one month as of the receipt of the approval certificate, register the certificate with
the state authorities in charge of industry and commerce.

After completing construction and renovation of the cinema, the foreign-invested cinemas shall be checked and approved by the relevant
qualified authorities. They shall then apply to the provincial administrative authorities in charge of cinemas for the Business License
for Film Projection, using their Certificate for Approving the Establishment of Foreign-Invested Enterprises and Business License.
Only after obtaining the Business License for Film Projection can foreign-invested cinemas conduct film screenings.

Article 7 .

If the established foreign-invested cinemas change their stock rights and the total amount of investment, they shall handle these
matters in accordance with the procedures in Article 6 hereof.

Article 8 .

Foreign-invested cinemas shall abide by the relevant State laws and regulations, conduct business in accordance with the Provisions
on the Regulation of Film, and accept the supervision and administration of the relevant authorities. The films shown in the cinemas
shall have the Film Projection License granted by the State General Bureau of Radio, Film and Television. The cinemas shall not show
smuggled or pirated films, as well as project any videos, VCDs and DVDs for the purpose of seeking profits.

Article 9 .

If foreign-invested cinemas conduct other entertainment services, they must abide by the relevant State regulations.

Article 10 .

The construction and renovation of cinemas, or film projections by investors from the Hong Kong Special Administrative Region, Macao
Special Administrative Region and Taiwan in any other province, autonomous region, or municipality of China shall be handled with
reference to these provisions.

Article 11 .

These provisions shall come into force as of the date of the promulgation.

The State General Bureau of Radio, Film and Television, the Ministry of Foreign Trade and Economic Cooperation and
the Ministry of Culture
2000-10-25

REPLY OF THE DEPARTMENT OF FOREIGN INVESTMENT ADMINISTRATION OF THE MINISTRY OF FOREIGN TRADE AND ECONOMIC COOPERATION TO QUESTIONS ON FOREIGN INVESTORS’ REINVESTMENT IN CHINA IN RMB OBTAINED FROM LIQUIDATION, SHARE TRANSFER AND PREVIOUS INVESTMENT

The Administration Department of Foreign Investment of the Ministry of Foreign Trade and Economic Cooperation

Reply of the Department of Foreign Investment Administration of the Ministry of Foreign Trade and Economic Cooperation to Questions
on Foreign Investors’ Reinvestment in China in RMB Obtained from Liquidation, Share Transfer and Previous Investment

April 4, 2000

The Department of Capital Account Administration of the State Foreign Exchange Administration:

Your letter concerning foreign investors’ reinvestment in China in RMB obtained from liquidation, share transfer and previous investment
has been received. After consulting the Department of Law and Treaty of MOFTEC, our reply is given as follows:

Document WaiJingMaoZiZongHanZi (1998) No. 492, i.e. Circular on Issues concerning Foreign Investment in RMB remains effective. At
present, in principle, foreign investors are not allowed to invest in RMB which is not their profit made. However, same policy treatment
as investment in foreign currencies shall be granted to the reinvestment in RMB which the foreign investors obtained from legally
distributed share in the liquidation of the enterprises with foreign investment, share transfer or profit of previous investment.

The above opinions are provided for reference.

The Administration Department of Foreign Investment of the Ministry of Foreign Trade and Economic Cooperation
2000-04-04

OFFICIAL REPLY OF THE MINISTRY OF FOREIGN TRADE AND ECONOMIC COOPERATION TO REPORT ON QUESTIONS ABOUT IMPORT CERTIFICATE TO ENTERPRISES WITH FOREIGN INVESTMENT

The Ministry of Foreign Trade and Economic Cooperation

Official Reply of the Ministry of Foreign Trade and Economic Cooperation to Report on Questions about Import Certificate to Enterprises
with Foreign Investment

WaiJingMaoZiTongJinHanZi [2000] No.565

August 9, 2000

The Shanghai Special Commissioner’s Office of the Ministry of Foreign Trade and Economic Cooperation:

The Report on Questions about Import Certificate to Enterprises with Foreign Investment (WaiJingMaoHuTeHanZi [2000] No.19) is duly
received, and now reply you on the relevant questions as follows:

The existing regulations on import quota license administration over enterprises with foreign investment are worked out in accordance
with the three basic laws for enterprises with foreign investment in China and provisions concerning the administration of import
of goods. Article 2 of the recently publicized Circular on Issues concerning Standard Rules governing the Issuance of Import Certificates
to Enterprises with Foreign Investment ( WaiJingMaoZiTongJinHanZi [2000] No.498) is not contradictory to the questions your office
reported. The main reasons are:

It is simply for the purpose of protecting the legally approved foreign trade right of enterprises with foreign investment capable
of trading products for their own use that the state distributes separate import quota to enterprises with foreign investment and
allow them to import self-use products within their business scope, while continuing the practice of limiting the trade of some products
to authorized companies. Article 2 of Document No.498 provides that the second item, ” Import Applicant”, in the import certificate
must be the same enterprise as in the third item , ” Import Agent” does not mean to ban the foreign trade agency business among enterprises.
As this Ministry knows, foreign trade companies such as SINOCHEM and COFCO with more authorized company business can continue to
sign agency contracts according to the provisions of Document No. 498. The only difference is that enterprises with foreign investment
must now make the payment by themselves to their overseas customers and apply to customs by themselves (or entrust a broker). Therefore,
the provisions of Document No. 498 is not contradictory to Article 9 of the Interim Regulations of the People’s Republic of China
concerning the Licensing System for Import of Goods which says “can entrust relevant foreign trade companies to order from overseas
market”.

II.

Document No.498 provides that Item 2, ” Import Applicant” must be the same company as in Item 3, ” Import Agent”. Therefore, in line
with the relevant provisions on import license application and issuance, “Importer” should corresponds to ” Import Agent” and “Consignee”
to “Import Applicant”, i.e. the same enterprise with foreign investment. In this way, there will not be confusion in the process
of import license issuing work.

III.

With regard to the reported issue concerning fertilizer import of Jiangxi Jinyu Quanyuan Fertilizer Co. Ltd., a result is found after
investigation that the company’s import business through agent (including goods storage on ships) is not substantively affected,
so long as it pays agent fees. In addition, since the company knows the market changes well, it does not ignore cost accounting of
raw materials for reason of agent import by authorized foreign trade company.

The official reply is hereby given.

The Ministry of Foreign Trade and Economic Cooperation
2000-08-09

SUPPLEMENTARY CIRCULAR OF THE MINISTRY OF SCIENCE AND TECHNOLOGY AND THE STATE ADMINISTRATION FOR INDUSTRY AND COMMERCE ON ISSUES CONCERNING INVESTMENT WITH HIGH/NEW TECHNOLOGICAL RESEARCH FINDINGS IN EXCHANGE FOR SHARES

The Ministry of Science and Technology, the State Administration for Industry and Commerce

Supplementary Circular of the Ministry of Science and Technology and the State Administration for Industry and Commerce on Issues
Concerning Investment with High/new Technological Research Findings in Exchange for Shares

GuoKeFaZhengZi [2000] No.255

June 20, 2000

The science and technology departments (science and technology commissions) and administrations for industry and commerce of provinces,
autonomous regions, or municipalities directly under the Central Government and municipalities listed on the State plan:

With a view to improving work efficiency of the examination and authentication of investment with high/new technological research
findings in exchange for shares and simplifying the related procedures, in accordance with related provisions of the Ministry of
Science and Technology and the State Administration for Industry and Commerce Concerning the Examination and Authentication Procedures
of Investment with High/new Technological Research Findings in Exchange for Shares (GuoKeFaZhengZi [1998] No.171 and GuoKeFaZhengZi
[1999] No.351), if the examination and authentication result of the Ministry of Science and Technology is required, the Ministry
shall authorize its Department of Policies, Regulations and System Reform and inform the Business Registration Bureau of the State
Administration for Industry and Commerce or other local administrations for industry and commerce in the form of departmental circular.
If the authentication result does not belong to high/new technology, the concerned enterprise shall be informed by the Department
of Policies, Regulations and System Reform of the Ministry of Science and Technology in the form of departmental circular.

The Ministry of Science and Technology, the State Administration for Industry and Commerce
2000-06-20

REGULATIONS FOR THE IMPLEMENTATION OF FORESTRY LAW

Category	AGRICULTURE, FORESTRY AND WETEOROLOGY	Organ of Promulgation	The State Council	Status of Effect	In Force
Date of Promulgation	2000-01-02	Effective Date	2000-01-02

Regulations for the Implementation of Forestry Law of the People’s Republic of China

Chapter One  General Provisions
Chapter 2  Operation and Management of Forest
Chapter Three  Forest Protection
Chapter Four  Tree Planting and Afforestation
Chapter Five  Forest Felling
Chapter Six  Legal Liabilities
Chapter Seven  Supplementary Provisions

(Promulgated by Decree No. 278 of the State Council on January 2, 2000)

Chapter One  General Provisions

Article 1 These Provisions are formulated according to (hereinafter referred to as “Forestry law”).

Article 2 Forest reserves include forest, forest wood and forest land, as well as wild animals, plants and microbe dependent thereon
surviving by depending on forest, forest wood and forest land.

Forest includes arbor forest and bamboo forest.

Forest wood includes tree and bamboo.

Forest land includes arbor forest land with canopy density exceeding 0.2 as well as bamboo forest land, bush shrub forest
land, open forest land, logging site, the site destroyed by fire, non-mature afforestion land, nursery land and land appropriate
to the afforestation planed by the people’s government at or above level.

Article 3 The State adopts registration system of forest, forest wood and forest land according to law. The ownership and right
of use of legally registered forest, forest wood and forest land shall be protected by law. Any unit or individual shall
not infringe.

The pattern of the certificate of ownership of forest, forest wood and forest land shall be stipulated by the competent
forestry authority of State Council.

Article 4 The state-owned forest, forest wood or forest land used by law shall be registered in accordance with the following provisions:

(1) The unit using forest, forest wood or forest land of key state-owned forest zone confirmed by the State Council (hereinafter
referred to as “key forest zone”), shall submit registration application to the competent forestry authority of the State Council,
and the competent forestry authority of the State Council shall record the registration, examine and issue certificates, and confirm
the right of using the forest, forest wood or forest land as well as the post_title of forest wood owned by the user;

(2) Units or individuals using stated-owned forest, forest wood or forest land crossing administrative domains, shall
submit registration application to the competent forestry authority of their common people’s government above high level, and the
said people’s government shall record the registration, examine and issue certificates, and confirm the right of using the forest,
forest wood or forest land as well as the post_title of forest wood owned by the user;

(3) Units or individuals using other state-owned forest, forest wood or forest land, shall submit registration application
to the competent forestry authority of the local people’s government at or above county level, and the local people’s government
at or above county level shall record the registration, examine and issue certificates, and confirm the right of using the forest,
forest wood or forest land as well as the post_title of forest wood owned by the user.

The state-owned forest, forest wood or forest land unconfirmed in the right of use shall be recorded, protected and managed
by the people’s government at county level.

Article 5 Where a collective owns forest, forest wood or forest land, the owner shall submit registration application to the competent forestry
authority of the local people’s government at or above county level where the same is located, and the people’s government at county
level shall record registration, examine and issue certificate, and confirm post_title.

For forest wood owned by unit or individual, the owner shall submit registration application to the competent forestry
authority of the people’s government at county level where the same is located, and the people’s government at county level shall
record registration, examine and issue certificate, and confirm post_title of the same.

Units and individuals using collectively owned forest, forest wood or forest land, shall submit registration application
to the competent forestry authority of the people’s government at or above county level where the same is located, and the people’s
government at or above county level shall make volumes at a registry, examine and issue certificates, and define post_title of the same.

Article 6 The ones alter the ownership and the right of use of forest, of forest wood and of forest land, they shall handle the
commission for effecting changes in registration according to law.

Article 7 The competent forestry authority of the people’s government at or above county level shall establish files on the management
of forest, forest wood and forest land.

Article 8 For national focal point shelter belt, and forest for special uses, the competent forestry authority of State Council
shall produce opinions and report to the State Council for approval, then promulgate it; for local key shelter forest and forest
for special use, the competent forestry authority of the people’s government of a province, autonomous region or municipality directly
under the central authority shall produce opinions and report to the people’s government at the same level for approval, then promulgate
it; for other shelter forest, timber forest or special-use forest as well as economic forest or fuel forest, the competent forestry
authority of people’s government at county level shall demarcate according to the state’s relevant regulations on forest categorization
and the arrangement and organization of the People’s government at the same level, and report to the people’s government at the same
level for approval and promulgation.

The area of key shelter forest and special-use forest within the administrative domain of province, autonomous region
or municipality directly under central authority shall not be less than 30% of the total forest area of the said administrative domain.

Modification of forest category approved and promulgated to other forest category shall be reported to the original approving
and promulgating authority.

Article 9 The capital drawn according to section 1 (5) Article 8 of the Forestry Law must be specially used for the timber forest
such as planting pit prop and the forest used for making paper and etc., and shall not be embezzled. The auditing authority and competent
forestry authority shall strengthen supervision.

Article 10 The forest resource supervisory authority sent by the competent forestry authority the of State Council to key forest
zone shall strengthen supervision and inspection on the protection and management of forest resources within key forest zone.
Chapter 2 Operation and Management of Forest

Article 11 The competent forestry authority of the State Council shall periodically monitor the situation of extinction and growth
of forest resources and changes of forest ecological environment.

Forest resource investigation, file establishment, formulation of forest operation plan and other work of key forest zone
shall be organized and implemented by the competent forestry authority of the State Council; other forest resource inspection, file
establishment, formulation of forest operation plan and etc., shall be organized and implemented by the competent forestry of the
local people’s government authority at or above county level.

Article 12 The formulation of long-term forestry plan shall abide by the following principles:

(1) Protection of ecological environment and promotion of sustainable economic development;

(2) Based on the existing forest resources;

(3) Compatible with the overall plan of land utilization, water and soil conservation plan, city plan, village and town
plan.

Article 13 The long-term forestry plan shall include:

(1) Forestry development target;

(2) Ratio of forest categories;

(3) Forest land protection and use plan;

(4) Tree planting and afforestation plan.

Article 14 The national long-term forestry plan shall be formulated by the competent forestry authority of the State Council in conjunction
with other relevant departments, and be reported to the State Council for approval, then implementation.

The national long-term forestry plan at various levels shall be formulated by the competent forestry authority of the
people’s government at or above county level in conjunction with other relevant departments, and be reported to the State Council
for approval and then implementation. The long-term forestry plan at a lower level shall be formulated based upon the
long-term forestry plan at above high level.

The adjustment of modification to the long-term forestry plan shall be reported to the original approving authority for
approval.

Article 15 The state protects the lawful rights and interests of the operator of forest, forest wood or forest land according to
law. Any unit or individual is prohibited to invade illegally the forest woods owned and the forest land used by the operator according
to law.

The operator of timber forest, economic forest or fuel forest enjoys right of operation, benefits and other lawful rights
and interests according to law.

The operator of Shelter forest or special-use forest enjoys right of forest ecological benefits compensation.

Article 16 In the event of surveying or exploiting mineral resources, or constructing road, water conservancy, power, communication
and etc. projects needing to occupy or confiscate forest land, the following provisions must be adhered to:

(1) The unit using the land shall submit land use application to the competent forestry authority of the people’s government
at or above county level, and, after examination and approval, prepay forest cover restoration fees according to the standard stipulated
by the state and collect approval document on forest land usage. The unit using the land shall conduct examination and approval procedures
for use of land in construction with the approval document according to law. Without examination and approval by the competent forestry
authority for the occupancy or confiscation of forest land, the competent land administration authority shall not process application
for use of land in construction.

(2) For occupation or confiscation of forest land of shelter forest land or special-use forest land with an area over
10 hectares, or timber forest, economic forest or fuel forest as well as cutting blank over 35 hectares, or other forest land over
70 hectares, it shall be examined by the competent forestry authority of the State Council; for occupation or confiscation of forest
land with an area below the above regulated amount, it shall be examined by the competent forestry authority of the people’s government
of a province, autonomous region or municipality directly under the central authority. Occupation or confiscation of forest land
of key forest zone shall be examined by the competent forestry authority of the State Council.

(3) When the unit using land needs to cut the forest wood on the forest land occupied or confiscated with approval, it
shall apply for forest wood felling permit from the competent forestry authority of the people’s government at or above county level
where the forest land is located or from the competent forestry authority of State Council.

(4) If the occupation or confiscation of forest land is not approved, the relevant competent forestry authority shall
refund the forest cover restoration fees charged within 7 days as from the date of receipt of notice of non-approval.

Article 17 Where ones need to occupy and use forest land temporarily, they shall obtain the approval of the competent departments
of the people’s governments at or above county level.

The period of temporary usage of forest land shall not exceed 2 years, and it’s prohibited to construct permanent structure
on the temporarily used forest land; after such period expires, unit using land must restore forestry production conditions.

Article 18 Temporary occupancy of forest land required for building engineering facility directly used for serving forestry production
by forest operation unit within the range of the forest land it operated, shall be approved by the competent forestry authority of
the people’s government at or above county level; for building other engineering facilities and requiring forest land to be changed
to non-forestry land for use in construction, procedures of examination and approval for use of land in construction must be conducted
according to law.

The engineering facility directly used for serving forestry production in aforesaid section refers to:

(1) Facility for cultivation or production of seed or nursery stock;

(2) Facility for storage of seeds, nursery stock, timber;

(3) Logger road or carriage way;

(4) Forestry scientific research, test or model base;

(5) Facility for wild life and plant protection, forest protection, forest disease and pest damage prevention, forest
fire prevention, timber quarantine;

(6) Infrastructure for water supply, power supply, heat supply, gas supply or communication.
Chapter Three Forest Protection

Article 19 The competent forestry authority of the people’s government at or above county level shall, according to the investigation
and monitoring of the targeted object by forest disease and pest damage monitor and forecast center, periodically release long-term,
mid-term and short-term forest disease and pest damage forecast, and give preventive suggestions timely.

The forest operator shall use fine variety, construct mixed forest, carry out scientific afforestation and improve the
ability to prevent forest disease and pest damages.

When forest disease and pest damage occurs, relevant departments and forest operators shall take integrated control measures
to timely eliminate and treat the damages.

When serious forest disease and pest damage occurs, the local people’s government shall take emergency eliminate-and-treat
measures to prevent spreading and eliminate hidden damages.

Article 20 The competent forestry authority of the State Council is responsible for determination of the national germ chit quarantine
objects of forest wood. The competent forestry authority of people’s government of province, autonomous region, or municipality directly
under the central authority may, according to need of the region, determine supplementary germ chit quarantine objects of forest
wood of the said province, autonomous region or municipality directly under the central authority, and report the same to the competent
forestry authority of the State Council for the record.

Article 21 It is prohibited to destroy forest for bringing under cultivation or collecting seed, or violate rules of operation technique
to tap resin, dig bamboo shoot, extract stumps, debark or over lop.

Article 22 Slopes of 25 degrees or above shall be used for tree or grass planting. Hillside cultivated of 25 degrees or above shall
give up cultivation gradually for tree or grass planting according to the plan formulated by the local people’s government.

Article 23 When forest fires occurs, local people’s government must immediately organize army-civilian forces to put it down; relevant
authority shall actively prepare for fire rescue material supply, transportation and communication, medical and etc. work.
Chapter Four Tree Planting and Afforestation

Article 24 The “forest acreage” in Forestry Law, refers to the percentage of forest area to land area as per administrative domain.
Forest area includes arbor forest land area and bamboo forest land area with canopy density over 0.2, shrub forest land area stipulated
specially by the state, and the coverage area of farmland forest net and village-side, roadside, waterside, house-side forest wood.

The local people’s government at or above county level shall, according to the striving target of forest acreage determined
by the State Council, determine the striving target of forest acreage of the administrative domain, and organize implementation.

Article 25 Tree planting and afforestation shall comply with rules of afforestation technique, and execute scientific afforestation,
and enhance survival rate.

The people’s government at county level shall organize inspection and acceptance of the afforestation of the year within
the said administrative domain, and except the arid or semiarid areas stipulated specially by the state, those with less than 85%
survival rate shall not be calculated into the completed annual forestation area.

Article 26 The state adopts department and unit responsibility system in afforestation and greening.

The relevant unit in charge of the sides of railway or road, the banks of river or the around of lake or reservoir, shall
be the responsible unit for afforestation and greening. For industrial or mining area, undertaking or school land, troop camp as
well as farm, grazing land, fishery operation area, such unit shall be the responsible unit for afforestation and greening.

The afforestation and greening task of the responsible unit shall be confirmed by the local people’s government at county
level by issuing a notice of responsibility.

Article 27 The state protects the post_title of forest wood and other lawful rights and interests owned by the contracted forest grower.
Without both the employer and the contractor’ unanimous agreement, modification to or revocation of the afforestation contract is
prohibited.
Chapter Five Forest Felling

Article 28 The annual forest felling limit shall be formulated as per state-owned forestry enterprise or undertaking unit, farms,
or plant or mining unit in respect of state owned forest or forest wood, and as per county in respect of collective-owned forest
or forest wood and individual-owned forest wood, and then the competent forestry authority of people’s government of province, autonomous
region or municipality directly under central authority shall generalize and balance the same, and after being reviewed by the people’s
government at the same level, the same shall be reported to the State Council for approval; among others, the annual forest felling
limit of key forest zone shall be reviewed by the competent forestry authority of State Council, and then be reported to the State
Council for approval.

The annual forest felling limit approved by the State Council shall be reviewed and determined once every 5 years.

Article 29 The logging of forest or forest wood used for commercial sales must be put them in the state’s annual timber production
plan; notwithstanding, except the felling by rural resident of the individual-owned fuel forest on hill retained for private needs
and the individual-owned odd forest wood on plot for private use or around house.

Article 30 In application for forest wood felling permit, besides submission of the certificate of post_title or certificate of right
of use in respect of the forest wood intended, other relevant proving documents shall also be submitted in accordance with following
provisions:

(1) State-owned forestry enterprise or undertaking unit shall also submit cutting area survey design document and previous
year’s cutting reforestation acceptance certificate;

(2) Other units shall also submit documents comprising the purpose of cutting, location, forest category, forest condition,
area, amount of growing stock, method, reforestation measures and etc. of the forest wood.

(3) Individual shall also submit documents comprising the location, area, tree category, number of trees, amount of growing
stock, time of reforestation and etc. of the forest wood.

In the event of forest wood cutting required by forest fire rescue, flood prevention and other emergency situations, the
units or departments organizing the same shall, within 30 days as from the ending date of such emergency, report the forest wood
cutting condition to the local competent forestry authority of people’s government at or above county level.

Article 31 Where a unit or individual has committed any of the following conditions, the department in charge shall not issue a permit
for felling of forest trees:

(1) Non-tending or non-reforestation cutting of shelter forest or special-use forest, or cutting forest wood during period
of “closing of hillsides to facilitate afforestation” or within area thereof;

(2) Failing to complete reforestation task after previous year’s cutting;

(3) Failing to take preventive or improving measures provided that material denudation case, forest fire or serious forest
disease and pest damages with large affected areas occurs.

The pattern of forest wood felling permit shall be stipulated by the competent forestry authority of State Council, and
be printed by the competent forestry authority of people’s government of province, autonomous region, municipality directly under
central authority.

Article 32 Except expressly provided in Forestry Law, the forest wood felling permit shall be issued after examination in accordance
with following purview:

(1) For state-owned forestry center subject to county, the permit shall be issued after examination by the competent forestry
authority of people’s government at county level where it is located.

(2) For state-owned forestry enterprise or undertaking unit or other state-owned enterprise or undertaking unit subject
to province, autonomous region, municipality directly under central authority as well as city with districts or autonomous prefecture,
the permit shall be issued after examination by the competent forestry authority of people’s government of province, autonomous region
or municipality directly under central authority where it is located;

(3) For state-owned forestry enterprise or undertaking unit within key forest zone, the permit shall be issued after examination
by the competent forestry authority of State Council.

Article 33 The cutting of timber forest constructed by using foreign investment up to certain scale, shall be approved by the competent
forestry authority of the people’s government of a province, autonomous region or municipality directly under central authority within
the annual forest felling limit approved by the State Council, and shall be listed separately in respect of cutting limit.

Article 34 The timber operation (including processing) in forest zone must be approved by the competent forestry authority of the
people’s governments at or above county level.

Timber procurement unit or individual shall not procure timber without forest tree felling permit or other lawful origin
certificates.

The timber in the immediate section above refers to log, saw timber, bamboo wood, wood chip and other timbers stipulated
by province, autonomous region or municipality directly under central authority.

Article 35 In order to carry timber that is not generally appropriated by the state out of forest zone, the carrier must have timber
transportation permit issued by the competent forestry authority of the people’s government at or above county level.

The timber transportation permit for key forest zone shall be issued after examination by the competent forestry authority
of the State Council; other timber transportation permits shall be issued after examination by the competent forestry authority of
local people’s government at county or above level.

Timber transportation permit is valid during the whole journey from the place of dispatch of timber to the destination,
and must be with the cargo all along. Without timber transportation permit, any unit or individual carrier shall not carry.

The pattern of the timber transportation permit shall be stipulated by the competent forestry authority of State Council.

Article 36 In application for timber transportation permit, the following proving documents shall be submitted:

(1) Forest tree felling permit or other lawful origin certificates;

(2) Quarantine certificate;

(3) Other documents stipulated by province, autonomous region or municipality directly under central authority.

If the conditions in the immediate section above are satisfied, the competent forestry authority of people’s government
at or above county level having accepted such application shall issue the timber transportation permit within 3 days as from the
date of receiving such application.

The total volume of transported timber allowed by the legally issued timber transportation permit shall not exceed the
total volume of timber allowed to be carried out for sales stipulated by the local annual timber production plan.

Article 37 The timber prosecution center set in forest zone approved by the people’s government of a province, autonomous region
or municipality directly under central authority shall be responsible for the inspection of timber transportation; for timber transportation
without permit, the timber inspection station shall prevent it from happening, and may seize the timber without permit temporarily,
and immediately report to the competent forestry authority of people’s government at county or above level for legal disposition.

Chapter Six Legal Liabilities

Article 38 Where ones fell forest or other forest wood unlawful and results in less than 0.5 cube meters calculated by standing wood
areas or more than 50 young trees felled, the competent forestry departments under the people’s governments at or above county level
order them to plant trees as many as 10 times amount of the unlawful felled trees, confiscate the unlawfully felled timber or sales
proceeds, and impose a fine of not less than 3 times but not more than 5 times the value of the unlawfully felled timber.

For unlawful felling of forest or other forest wood with standing volume more than 0.5 cube meters or saplings more than
20 stems, the competent forestry authority of people’s government at county or above level shall order replanting of 10 times the
amount of unlawfully felled trees, confiscate the unlawfully felled timber or sales proceeds, and impose a fine of not less than
5 times but not more than10 times the value of the unlawfully felled timber.

Article 39 For denudation of forest or other forest wood with standing volume less than 2 cube meters or saplings less than 50 stems,
the competent forestry authority of people’s government at county or above level shall order replanting of 5 times the amount of
denudated trees, and impose a fine of not less than 2 times but not more than 3 times the value of the denudated timber.

For denudation of forest or other forest wood with standing volume more than 2 cube meters or saplings more than 50 stems,
the competent forestry authority of people’s government at county or above level shall order replanting of 5 times the amount of
denudated trees, and impose a fine of not less than 3 times but not more than 5 times the value of the denudated timber.

For felling of forest or other forest wood exceeding timber production plan, the punishment shall be imposes in accordance
with the provisions of the two sections herein above.

Article 40 For timber operation (including processing) in forest zone without approval in violation of these Provisions, the competent
forestry authority of people’s government at county or above level shall confiscate the timber operated unlawfully and illegal gains,
and impose a fine of not more than 2 times the illegal gains.

Article 41 For damages to forest or forest wood resulting from destroying forest to collect seeds or violating rules of operation
technique to tap resin, dig bamboo shoot, extract stumps, debark or over lop in violation of these Provisions, destruction planting
or violation of technique operation, to cause destruction of forest, forest wood, the losses shall be compensated according to law,
and the competent forestry authority of people’s government at or above county level shall order cessation of the illegal conduct,
replant trees of not lees than 1 but not more than 3 times the amount of destroyed stems, and may impose a fine of not less than
1 but not more than 5 times the value of destroyed forest wood; for refusing to replant trees or the replanting not conforming to
relevant state regulations, t

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