INTERIM PROVISIONS CONCERNING ADMINISTRATION OF FOREIGN CHAMBERS OF COMMERCE

CUSTOMS REGULATIONS FOR THE SUPERVISION OF INBOUND AND OUTBOUND TRAINS AND THE GOODS AND COMMODITIES THEREON

Customs Regulations of the PRC for the Supervision of Inbound and Outbound Trains and the Goods and Commodities Thereon

(Effective Date:1990.03.01–Ineffective Date:)

Article 1 In order to promote foreign economic and trade scientific, technological and cultural exchanges, and strengthen customs supervision
and management, these Regulations are made in keeping with the Customs Law of the People’s Republic of China, and the relevant regulations
governing railways, and in the light of the actual situation of railway transportation.

Article 2 The “inbound and outbound trains” in these Regulations refer to the locomotives, passenger trains, goods trains, mail trains, baggage
trains, electricity generating trains, guard’s trains, and track trains that pass through the Customs on the border.

The “goods and commodities” in these Regulations refer to the goods, baggage, packages, mail and other items carried on trains passing
through the Customs on the border.

The word “inter-customs transportation” in these Regulations refers to the fact that when goods and commodities have been transported
into the country they will be sent, under the supervision of the Customs, into another customs station for entry formalities, or
to the goods and commodities allowed through the Customs under the supervision of the Customs for which export formalities have been
complied with at the place of shipment, or to the goods and commodities that are transported from one customs station on another
in the country and that should be supervised by the Customs.

Article 3 Outbound or inbound trains must stay at departure or entry stations for customs supervision and examination.

Form the time an inbound train arrives at an entry station to the time when the Customs has finished its examination, or from the
time the Customs begins examining an outbound train to the time Customs allows it to pass through, it cannot move, be disintegrated
(except for wheel replacement for passenger cars), or leave the entry or departure station without permission.

Article 4 During the Custom’s examination of an inbound or outbound train, no personnel are allowed to board and alight it except for those
personnel from relevant port examination and quarantine departments or railway service personnel who carry out their duties.

Article 5 The goods, commodities and passengers carried on an inbound or outbound train should be supervised by the Customs. When goods and
commodities have been loaded or unloaded, the railway station should hand documents and business records to the Customs, which attest
to the actual situation.

If the Customs finds inbound or outbound goods or commodities to have been smuggled or if it suspects them to have been smuggled,
it can inform the railway station by letter to unload them at a place designated by the Customs or transfer the relevant cars to
a designated place for further handling.

Article 6 The goods and commodities under the supervision of the Customs should be supervised by the Customs whether they are stored in the
Customs supervision area or outside it.

The personnel sent by the Customs to a railway station, a warehouse of a freight supervision area, or a cargo transshipment area should
abide by relevant railway regulations and must produce their credentials when needed. All railway departments should play a supportive
role.

Article 7 When an inbound or outbound train leaves a departure or entry station, the railway station should notify in advance the Customs of
the departure time, number, and the place where the train stays at and leaves from.

For each inbound and outbound goods train, a railway station should hand to the Customs a list of the orderly grouping of trains and
a goods hand-over note.

Article 8 When the Customs finishes examining a train, it should immediately notify a departure or entry station. If it cannot finish the examination
during the stay of an inbound passenger train, it can continue the examination by sending its personnel onto the train, and the head
of the entry station must provide them round-trip tickets enabling them to come to a station nearest to the front station and provide
them working conditions.

Article 9 For the goods and commodities carried on an inbound or outbound train, the departure or entry railway station must hand the following
documents to the Customs:

(1) a goods delivery note, or a baggage or package hand-over note and supplementary documents.

(2) a goods hand-over note, or a baggage or package hand-over note.

(3) other relevant documents as required by the Customs.

Article 10 When proceeding with formalities for the import and export of goods, the recipient of imported goods (including packages) or the
sender of exported goods, or the agents should declare their goods by filling out goods declaration forms and handing in the following
as required:

(1) a goods delivery note (including package declaration) and supplementary documents;

(2) the license for imported or exported goods; and

(3) other documents as required by the Customs.

The owner of inbound reclaimed baggage and outbound checked baggage must complete relevant customs formalities.

Article 11 When the Customs is examining goods, the departure and entry railway station should send its personnel to break the seals in the
cars, open car doors, or remove the tarpaulin in accordance with customs requirements. The recipient or sender of the goods, or their
agents should remove, load, or unload goods, and open or re-pack them. When the Customs deems necessary, it can, at its discretion,
open them for examination or re-examination, or take samples. The Customs should produce evidence for the name and amount of each
item taken as a sample.

Article 12 For the goods and commodities that are returned by the Customs because they do not meet China’s entry control regulation, the railway
station should complete the formalities for their return upon production of a written notice of rejection issued by the Customs.
For those goods that are rejected as they contravene the international railway transportation regulation, the Customs must allow
the return upon production of the railway department’s record of rejection.

Article 13 Only after the Customs has stamped a seal on the goods delivery note, or baggage or package declaration, can the railway station
deliver or transport the relevant goods and commodities out of the country.

Article 14 Prior to the transportation of “inter-customs transportation” goods, the Customs should stamp a seal on the goods delivery note with
words Goods Under Customs Supervision after checking that the relevant documents, goods and commodities are correct. It then returns
the delivery note to the railway station together with the customs seal for their transportation. The customs seal must be handed
to the responsible person of a train by the railway station. It then will be sent together with a delivery note to the designated
place or to the customs of the departure station.

Article 15 For the goods under customs supervision, if there is any change in the station of arrival in the country or a station of departure
in the country, the railway station that arranges for the change should notify the customs of such a change. The designated station
or departure station that has been changed must be a customs station. The relevant railway station should hand the customs seal to
the responsible person of a train together with the delivery note to the designated place or the customs of the departure station
that has been changed. In case there is no customs house at the designated place, the applicant for the change will have to obtain
the consent of the customs near the designated delivery station before the entry station will proceed with the change.

Article 16 The goods carried by passengers that have gone through customs and approved by the customs at the station of arrival in the country
will be sealed by the Customs, and then the Customs seal will be handed to the responsible person of the train, which will then be
brought to the Customs at the place of arrival.

Article 17 The materials, spare parts, tools, wheel, and bogies for the repair of an inbound or outbound train will be exempted from customs
duties and product taxes (or value-added taxes) when they are confirmed to be used for the repair of an inbound or outbound car under
the supervision of the Customs.

For the materials used for sealing cars and tools for railway transportation (including tarpaulin), the railway station should declare
in good faith to the Customs, and the Customs will inspect them and let them pass tax-free.

Article 18 The goods for public use and the daily necessities for personal use within a reasonable amount carried by the personnel at the departure
and entry station and by stewards on trains (including food such as grain and vegetables), and the drink and food used by passengers
on an inbound and outboard train, will be inspected by the Customs and then allowed through tax-fee.

For the return of tarpaulin and empty containers, the recipient and sender or their agents should fill out the “tax-exemption certificate
for the returned of goods” for the tarpaulin and containers of recipients or senders. It then must be handed to Customs of the entry
or departure station in the country for signature and stamping before being returned to the railway station for the tax-free return
of these items.

DECISION OF THE NATIONAL PEOPLE’S CONGRESS APPROVING THE PROPOSAL BY THE DRAFTING COMMITTEE FOR THE HONG KONG SPECIAL ADMINISTRATIVE REGION ON THE ESTABLISHMENT OF THE COMMITTEE FOR THE BASIC LAW OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION UNDER THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS BASIC LAW

Category	SPECIAL ADMINISTRATIVE REGION	Organ of Promulgation	The National People’s Congress	Status of Effect	In Force
Date of Promulgation	1990-04-04	Effective Date	1990-04-04

Decision of the National People’s Congress Approving the Proposal by the Drafting Committee for the Basic Law of the Hong Kong Special Administrative Region on the Establishment of the Committee for the Basic Law of the Hong Kong Special Administrative Region under the Standing Committee of the National People’s Congress

The Decision
Appendix

(Adopted at the Third Session of the Seventh National People’s Congress on

April 4, 1990)
The Decision

The Third Session of the Seventh National People’s Congress decides:

1. to approve the proposal by the Drafting Committee for the Basic Law of
the Hong Kong Special Administrative Region on the Establishment of the
Committee for the Basic Law of the Hong Kong Special Administrative Region
under the Standing Committee of the National People’s Congress; and

2. to establish the Committee for the Basic Law of the Hong Kong Special
Administrative Region under the Standing Committee of the National People’s
Congress when the Basic Law of the Hong Kong Special Administrative Region of
the People’s Republic of China is put into effect.
Appendix

Proposal by the Drafting Committee for the Basic Law of the Hong Kong
Special Administrative Region on the Establishment of the Committee for the
Basic Law of the Hong Kong Special Administrative Region Under the Standing
Committee of the National People’s Congress

1. Name: The Committee for the Basic Law of the Hong Kong Special
administrative Region Under the Standing Committee of the National People’s
Congress.

2.Affiliation: To be a working committee under the Standing Committee of
the National People’s Congress.

3.Function: To study questions arising from the implementation of Articles
17, 18, 158 and 159 of the Basic Law of the Hong Kong Special Administrative
Region and submit its views thereon to the Standing Committee of the National
People’s Congress.

4.composition: Twelve members, six from the mainland and six from Hong
Kong, including persons from the legal profession, appointed by the Standing
Committee of the National People’s Congress for a term of office of five
years. Hong Kong members shall be Chinese citizens who are permanent residents
of the Hong Kong Special Administrative Region with no right of abode in any
foreign country and shall be nominated jointly by the Chief Executive,
President of the Legislative Council and Chief Justice of the Court of Final
Appeal of the Region for appointment by the Standing Committee of the National
People’s Congress.

CIRCULAR OF THE MINISTRY OF FOREIGN ECONOMIC RELATIONS AND TRADE AND THE STATE ADMINISTRATION FOR INDUSTRY AND COMMERCE ON ISSUING THE PROVISIONS FOR CONTRACTED OPERATION OF CHINESE-FOREIGN EQUITY JOINT VENTURES

The Ministry of Foreign Economic Relations and Trade, the State Administration for Industry and Commerce

Circular of the Ministry of Foreign Economic Relations and Trade and the State Administration for Industry and Commerce on Issuing
the Provisions for Contracted Operation of Chinese-foreign Equity Joint Ventures

WaiJingMaoFaFa [1990] No.22

September 13, 1990

(Circular omitted) Attachment:Provisions for Contracted Operation of Chinese-foreign Equity Joint Ventures

The following regulations on contracted operation of Chinese-foreign equity joint ventures (hereinafter referred to as joint ventures)
are aimed at guaranteeing the normal development of these enterprises.

Article 1

Definition of contracted operation

The contracted operation mentioned in these regulations is meant for joint ventures which, by signing contracts, offer the whole or
part of their operational rights to contractors for a certain period of time while those joint ventures are managed by the contractors.
Such forms of contracted operation are but supplementary measures to help those poorly managed and loss-making joint ventures. During
the contracting term, the contractor takes on the risks of operation while gaining part of the joint venture’s profits.

Article 2

Requirements for contracted operation of joint ventures

A joint venture shall fulfill the following requirements to practice contracted operation:

That it is a project in an industry encouraged or permitted by State policy. However, key state projects, those in energy or communications
in particular, shall not practice contracted operation.

That the Chinese and foreign partners of the joint venture have fully provided the investment required by contract and the payment
has been verified-but the joint venture is hardly likely to survive because of poor management.

Article 3

Contractors’ qualifications

A contractor must have the following qualifications:

That it is a Chinese or foreign corporation or enterprise with the qualification of a legal person, and has engaged in business operation
for at least 3 years;

That is belongs to the same industry as the joint venture and can work out a concrete plan to effectively help the business make up
deficits and return to normal development; and

That it is able to provide adequate risk deposit and a letter-of-guarantee for the risk-guaranty money.

Article 4

Basic requirements for contracted operation

The contractor can be chosen through public bidding (i.e., the joint venture conducts public bidding in accordance with the conditions
worked out by the board of directors); alternatively, the joint venture can sign directly an agreement on contracted operation with
the contractor (either partner of the venture or a third party) in accordance with the decision made by the board of directors.

The legal-person status, name and business scope of the joint venture shall not be changed because of contracted operation.

As the operator and manager of the joint venture’s property, the contractor shall strictly carry out the contract and be under the
supervision of the venture’s board of directors. The contractor has no right to dispose of the joint venture’s property, such as
transfer, selling off, removing, mortgaging, leasing or giving out as a present. The contractor shall regularly submit factual financial
reports to the joint venture’s board of directors.

The contracting term is usually set at 1 to 3 years. The maximum shall be no more than 5 years. The contractor shall see to it that
the joint venture becomes profitable or at least its performance is improved remarkably when the contracting term expires.

Contracting shall only cover the joint venture’s after-tax profits. Both parties to such contracts shall decide on the annual profit
during the contracting term base in accordance with relevant targets defined in the feasibility study report worked out when the
joint venture was launched.

During the contracting term the contractor shall, in the first quarter of each year, submit to the joint venture risk guaranty money,
letter of guarantee or risk deposit. No securities shall be made for the deposit, which shall not come from the investment by the
joint venture’s partners. The risk guaranty money and the letter of guarantee shall be irrevocable and unilaterally drawable to the
joint venture. Whatever the form the sum shall be not less than 50 percent of the contracted annual profit.

During the contracting term the contractor shall get approval from the board of directors before applying for any loan in the name
of the joint venture. The debt of the joint venture during the contracting term shall not exceed the total amount of the contracted
profit for the year.

During the contracting term, the joint venture shall continue to implement State laws, regulations and accounting rules.

In accordance with law, the contractor shall pay income tax on its earnings from contracting.

The financial, accounting and tax affairs related to the contracted operation shall be handled in accordance with relevant regulations
adopted by the financial and taxation departments.

If the contractor fails, for two years in succession, to fulfill contracted-profit obligations, besides the joint venture shall, at
the end of a fiscal year, take over the contractor’s risk deposit or draw the risk guaranty money according to the bank’s letter
of guarantee, or the contractor shall pay for the loss according to contract, the examination and approval authority may annual the
approval. Consequently, the contract shall cease to be in force, the contractual relationship shall automatically be renounced, while
the administration for industry and commerce shall recall the certificate of registration for the contracted operation and register
the changed operational status of the joint venture.

The joint venture shall be dissolved according to the law and the joint venture contract if, after the contracted operation has ceased,
the venture still fails to change its loss-making situation.

10.

Before the contracted operation, and when the contracted operation is terminated during the contracting term or when the contracting
term expires, the joint venture shall make an inventory of property and capital and transfer management from one to another. The
inventory is valid only when it has been certified by accountants registered in China.

Article 5

Contract on contracted operation

To contract the operation of a joint venture, the contractor shall sign a contract with the joint venture. Contracts on contracting
profit between partners of the venture are not permitted to sign.

The contract shall be concluded in accordance with relevant Chinese laws, in keeping with the purposes and principles of the original
contract of the joint venture and without changing the items of the original contract that have nothing to do with the contracted
operation.

The contract shall include the contracting term, the rights and restrictions on the rights, and duties and responsibilities of the
contractor, the form and content of the contracted operation, the distribution pattern of income, risk guaranty money, letter of
guarantee and risk deposit, liability for breach of contract, ways to settle disputes over contract, responsibilities on losses and/or
debt owed by the joint venture prior to the contracted operation, the principles of making an inventory of property and capital and
the transferring procedures as well as the method of evaluating, production targets and profit, target for technological upgrading,
the debt safety line, the arrangements for the workers of the joint venture, labour management, wages, welfare and insurance, and
the party which shall handle and be responsible for the disputes with other corporations, enterprises and individuals in the course
of implementing the contract on contracted operation.

If the contractor severely violates the contract during the contracting term, the joint venture’s board of directors has the right
to terminate the contract and demand corresponding compensation for loss from the contractor.

The revision, postponement, termination or expiration of the contract shall be approved by the original authorities that approved
the joint venture.

Article 6

Application, examination and approval and registration of contracted operation

The joint venture shall apply for contracted operation and submit the following documents to the examination and approval authority:

(1)

an application on contracted operation of the joint venture;

(2)

the decision of the joint venture’s board of directors on contracted operation;

(3)

a report containing concrete measures to turn the joint venture from loss-making to profitable, measures worked out by the contractor
and approved by the joint venture’s board of directors:

(4)

the contractor’s legal business license, articles of association of the corporation, and a balance sheet covering the past 3 years
operations;

(5)

the contract on contracted operation;

(6)

the original contract of the joint venture and report on feasibility studies;

(7)

opinions of the government department in charge and financial and taxation departments on contracted operation of the joint venture;
and

(8)

other documents required by the examination and approval authority.

The examination and approval authority, within 30 days of receiving all the above-mentioned documents, shall decide to approve or
not approve the contracted operation in accordance with these regulations. The authority shall, within a specified time, demand revision
of illegal or obviously unfair contents in the contract. Otherwise the application shall not be approved.

Within 30 days from the date when the examination and approval authority issued documents of approval for the contracted operation,
the contractual parties shall, with the certificate on the delivery of risk deposit or letter of guarantee and risk guaranty money,
go through the formalities of registration with the administration for industry and commerce. The approval of the examination and
approval authority shall automatically cease to be effective if registration is not done in 30 days. The administration for industry
and commerce shall handle registration within 30 days of receiving the application.

The term of contracted operation begins from the date on which the administration for industry and commerce issues registration documents.

The registration of the opening and alteration of contracted operation and cancellation of registration shall be handled in accordance
with the regulations of the administration for industry and commerce.

Article 7

Supplementary rules

Joint ventures which are already under contracted operation must, within 90 days from the date these regulations are published, retroactively
go through procedures of the examination and approval and registration for contractual operation. Contracts already concluded may
be revised by referring to these regulations. The joint ventures and contractors who fail to retroact formalities within the time,
may be ordered jointly by the examination and approval authority and the administration for industry and commerce to terminate their
contract, and even their business license of the joint venture may be taken over and the contractor’s profit may be frozen.

The examination and approval authority and administration for industry and commerce may penalize joint ventures and contractors who
conceal their contracted operations without applying for approval and going through the registration formalities.

The Circular on the Examination, Approval and Registration of Enterprises from Foreign Countries or Regions Entrusted to Manage Chinese-foreign
Joint Ventures, published on July 11, 1988 by the State Administration for Industry and Commerce and the Ministry of Foreign Economic
Relations and Trade is still valid for those joint ventures which entrust foreign enterprises with management and administration.

Contracted operators of Chinese-foreign contractual joint ventures may refer to these regulations.

These Provisions shall enter into force as of the day of promulgation.

The Ministry of Foreign Economic Relations and Trade, the State Administration for Industry and Commerce
1990-09-13

DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON THE STRICT PROHIBITION AGAINST PROSTITUTION AND WHORING

Category	CRIMINAL LAW	Organ of Promulgation	The Standing Committee of the National People’s Congress	Status of Effect	In Force
Date of Promulgation	1991-09-04	Effective Date	1991-09-04

Decision of the Standing Committee of the National People’s Congress on the Strict Prohibition Against Prostitution and Whoring

(Adopted at the 21st Meeting of the Standing Committee of the Seventh

National People’s Congress on September 4, 1991, promulgated by Order No.51
of the President of the People’s Republic of China on September 4, 1991, and
effective as of September 4, 1991)(Editor’s Note: In accordance with the
provisions of Article 452 of the Criminal Law of the People’s Republic of China revised at the Fifth Session of the Eighth National
People’s Congress on
March 14, 1997, and effective on October 1, 1997, the provisions regarding
administrative penalties and administrative measures in this Decision shall
continue to be in force and the provisions regarding criminal liability have
been incorporated into the revised Criminal Law)

With a view to strictly prohibiting prostitution and whoring and severely
punishing criminals who organize, force, lure. shelter or procure any other
person or persons to engage in prostitution, so as to maintain the public
security order and good social morale, the relevant provisions of the Criminal
Law are supplemented or amended as follows:

1. Whoever organizes any other persons or persons to engage in
prostitution shall be sentenced to fixed-term imprisonment of not less than
ten years or life imprisonment, and shall concurrently be punished with a fine
of not more than 10,000 yuan or confiscation of property; and if the
circumstances are especially serious, the offender shall be sentenced to
death, with the concurrent punishment of confiscation of property.

Whoever assists in organizing any other person or persons to engage in
prostitution shall be sentenced to fixed-term imprisonment of not less than
three years and not more than ten years, and shall concurrently be punished
with a fine of not more than 10,000 yuan; and if the circumstances are
serious, the offender shall be sentenced to fixed-term imprisonment of not
less than ten years with the concurrent punishment of a fine of not more than
10,000 yuan or confiscation of property.

2. Whoever forces any other person or persons to engage in prostitution
shall be sentenced to fixed-term imprisonment of not less than five years and
not more than ten years, and shall concurrently be punished with a fine of not
more than 10,000 yuan; under any of the following circumstances, the offender
shall be sentenced to fixed-term imprisonment of not less than ten years or
life imprisonment with the concurrent punishment of a fine of not more than
10,000 yuan or confiscation of property; and if the circumstances thus
involved are especially serious, the offender shall be sentenced to death, and
shall concurrently be punished with confiscation of property:

(1) forcing a girl under the age of fourteen to engage in prostitution;

(2) forcing many persons to engage in prostitution or forcing any other
person to engage in prostitution for many times;

(3) forcing the victim to engage in prostitution after raping her;

(4) causing serious bodily injury, death or other severe consequences on
the part of the person being forced to engage in prostitution.

3. Whoever lures, shelters or procures any other person or persons to
engage in prostitution shall be sentenced to fixed-term imprisonment of not
more than five years or criminal detention, and shall concurrently be punished
with a fine of not more than 5,000 yuan; if the circumstances are serious, the
offender shall be sentenced to fixed-term imprisonment of not less than five
years, and shall concurrently be punished with a fine of not more than 10,000
yuan; and if the circumstances are relatively minor, the offender shall be
punished in accordance with the provisions in Article 30 of the Regulations on
Administrative Penalties for Public Security.

Whoever lures a girl under the age of fourteen to engage in prostitution
shall be punished in accordance with the provisions on forcing girls under the
age of fourteen to engage in prostitution prescribed in Article 2 of this
Decision.

4. Whoever engages in prostitution or whoring shall be punished in
accordance with the provisions in Article 30 of the Regulations on
Administrative Penalties for Public Security.

With respect to persons who engage in prostitution or whoring, the public
security organs in conjunction with departments concerned may, at a designated
place, carry out compulsive education in law and morality and force them to
participate in productive labour, in order to rid them of the pernicious
habits. The term thereof shall range from six months to two years. The
specific measures shall be formulated by the State Council.

Persons who, after being dealt with by the public security organs, engage
in prostitution or whoring again, shall be given reeducation through labour
and punished by the public security organs with a fine of not more than 5,000
yuan.

All persons who engage in prostitution or whoring shall be forced to go
through venereal disease inspection. Persons suffering from venereal diseases
shall be given compulsory medical treatment.

5. Whoever suffering from serious venereal diseases such as syphilis and
gonorrhea knowingly engages in prostitution or whoring shall be sentenced to
fixed-term imprisonment of not more than five years, criminal detention or
public surveillance, and shall concurrently be punished with a fine of not
more than 5,000 yuan.

Whoever whores with a girl under the age of fourteen shall be punished in
accordance with the provisions on the crime of rape as prescribed in the
Criminal Law.

6. Any personnel of a unit in the trade of hotel, catering or
entertainment, or in taxi service, who, by taking advantage of his or her
work unit, organizes, forces, lures, shelters or procures any other person or
persons to engage in prostitution, shall be punished in accordance with the
provisions in Article 1, or Article 2 or Article 3 of this Decision.

If any leading personnel of the units listed above commits any act
specified in the preceding paragraph, he or she shall be given a heavier
punishment.

7. Where any unit in the trade of hotel, catering or entertainment, or in
taxi service takes a laissez-faire attitude as to activities of prostitution
or whoring taking place in the unit per se and fails to take any measure to stop
them, the public security organ shall impose on the unit a fine of not less
than 10,000 yuan but not more than 100,000 yuan, and may also order the unit
to make consolidation within a definite period or to suspend husiness for
purposes of consolidation. If it fails to make rectification after
consolidation, the competent department for industry and commerce shall revoke
its business license. The person or persons directly in charge and other
persons held directly responsible shall be given administrative sanctions by
the unit or by the competent departments at higher levels, and punished by the
public security organ with a fine of not more than 1,000 yuan.

8. Where any leading personnel, staff member or worker of a unit in the
trade of hotel, catering or entertainment, or in taxi service conceals the
true situations or provides information for law-breaking offenders and
criminals when the public security organ investigates or deals with activities
of prostitution or whoring, he or she shall be punished in accordance with the
provisions in Article 162 of the Criminal Law.

9. Where any State functionary charged with the duty of investigating and
prohibiting prostitution and whoring provides information and conveniences for
law-breaking offenders and criminals for the purpose of helping them escape
from punishment, he or she shall be punished in accordance with the provisions
in Article 188 of the Criminal Law.

Whoever commits the crime mentioned in the preceding paragraph and
conspires with the criminal(s) beforehand shall be deemed as committing a
joint crime and punished as such.

10. The illegal incomes gained from organizing, forcing, luring,
sheltering or procuring any other person or persons to engage in prostitution
and from prostitution shall be confiscated.

All the incomes from fines and confiscations shall be turned over to the
State Treasury.

11. This Decision shall enter into force as of the date of promulgation.

INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES

PROVISIONS FOR ENCOURAGING DOMESTIC AND FOREIGN INVESTMENTS IN TIBET

Provisions for Encouraging Domestic and Foreign Investments in Tibet

(Effective Date:1992.07.14–Ineffective Date:)

These Provisions are formulated for attracting domestic and foreign investments to speed up economic development in Tibet.

Article 1. The Autonomous Region encourages domestic and foreign businesses, companies, other economic organizations, or individuals (hereinafter
referred to as “businessmen”) to make investments in Tibet to start economic entities or various economic and social undertakings.

Article 2. The Autonomous Region shall protect the legitimate rights and interests of businessmen according to law. Assets set up by businessmen
shall not be nationalized. When the assets are to be conceded to the State by the businessmen, or have to be expropriated by the
State according to public interests, legal procedures shall be followed with corresponding compensation given.

Article 3. Investments to Tibet can be made in the following forms without any restriction in areas, departments and trades:

(1) Joint equity, cooperative, solely funded ventures or other types of businesses allowed by law.

Terms of operation, proportions of investment, and the form of joint operation shall be determined in contracts of both sides approval
by departments in charge.

(2) Purchases of stocks and bonds.

(3) Participation in operation by sharing of capital, contracting or leasing.

(4) Technical cooperation, transfer, and contracting.

(5) Compensation trade, processing and assembling with supplied materials, and co-production.

(6) Purchase of real estates and development of land through land leasing.

(7) Coop with businesses of the Autonomous Region to run joint equity or cooperative ventures in China’s special economic zones, open
cities, economic and technological development areas, and inland provinces and cities, as well as in places abroad.

(8) Other conventional forms of business at home and abroad.

Article 4. Projects funded by domestic and foreign businessmen in Tibet shall be given priority for planning approval, supporting funds, starting
construction, setting up of enterprises, and registration.

Article 5. On the principle of separating the ownership of land from the right to use land, the Region shall sell the land-use right to businessmen,
who can also use State land in the Region in other ways.

(1) The term of land use is 50-70 years. Prices for land-use shall be set at preferential terms.

(2) The Tibetan partner in a joint equity or cooperative venture, or in other joint operation can use their original right of land
use as investment or share.

(3) Solely-funded enterprises in the Region with an operation term of 10 years or more use State land in the Region, shall be exempted
from urban land-use tax or farmland-occupation tax in the construction period approved. The enterprises shall pay half the land-use
tax in the eight years after their starting operation. Enterprises that have an operation term of less than 10 years shall be exempted
from land-use tax for use of farmland and, in the construction period, from urban land-use tax.

(4) When joint equity or cooperative ventures or other joint operations use the site of a business in the Region to build a project
or use new State land with approval to do so, it shall be exempted from urban land-use tax and farmland-occupation tax in the construction
period approved. They shall be exempted from land-use tax for eight years after their starting operation.

(5) Enterprises funded by businessmen to engage in production shall enjoy preferential treatment in land-use charges.

Article 6. Businessmen can develop mineral resources in the Region with payment according to law. Except for special mineral resources stipulated
by the State, businessmen can establish joint equity, cooperative or solely-funded ventures to explore and exploit mineral resources
in the Region with the approval of the Regional People’s Government.

Article 7. Beginning from the profit-making year, industrial enterprises funded by businessmen shall pay 10% income tax for their operation.
They shall be exempted from local income tax. Enterprises that engage in the following operations shall enjoy further preference:

(1) Enterprises with an operation term of 10 years or more that engage in energy, transportation, agriculture or animal husbandry
shall be exempted from income tax in the first five profit-making years and pay half the income tax in the following three years.

(2) Enterprises with an operation term of 10 years or more that engage in processing animal by-products and native and special produce,
or in national handicrafts, or tourist merchandise, or other processing industries, shall be exempted from income tax in the first
four profit-making years and pay half the income tax in the following two years.

(3) Enterprises engaging in tourism that have an investment topping US$5 million or RMB30 million each and an operation term of 10
years or more shall be exempted from income tax in the first three profit-making years and pay half the income tax in the fourth
year. Those that are not up to the above standards shall be exempted from income tax in the first two profit-making years and pay
half the income tax in the third year.

Article 8. Businessmen who do not set up any entity in the Region but receive dividends, interests, rent, charges of using special rights, or
other income from the Region shall pay income tax at a rate of 20%, except those who are exempted from income tax according to law.

Article 9. Businessmen who earn profits from enterprises in the Region but make new investment in other projects or in expanded reproduction
with an operation term of not less than five years, shall have all their income tax already paid for that part of profit that is
used as new investment refunded.

Article 10. For other taxes other than income tax businessmen shall pay as or according to similar trade in the Region. They are allowed to pay
taxes in RMB.

Article 11. When businessmen remit their profits from China or when foreign workers and staff members remit their personal income, they shall
be exempted from tax for the remittance.

Article 12. All joint equity or cooperative ventures or other joint operations shall enjoy the above-mentioned tax-reduction and tax-free treatment,
Besides, those enterprises that export 50% of their annual output (sales amount) or more shall pay half the income tax that year.

Article 13. Joint equity or cooperative ventures or other joint operations shall first receive their profits, then pay tax. In the final distribution,
the share of profit by the businessmen can be higher than their share of investment. The specific proportions of sharing shall be
clearly defined in their contracts. This principle holds true for the distribution of profits in foreign exchange.

Article 14. For joint ventures established in the Region by businesses in other parts of China, gross output values shared by such businesses
can be accounted for by the localities where they come from. In the case, the businesses shall pay their income tax on their profits
to the people’s government of the localities concerned. According to negotiations between various parties or mutual-benefit contracts
between provinces, the financial department of the Region can refund a proportion of the circulation tax on the businessmen to the
financial department of their original localities.

Article 15. Productive enterprises in Tibet established by businessmen and enterprises specified by Article 3 (7) of these provisions shall enjoy
same preference of similar enterprises in the Region.

(1) They shall obtain loans from banks in the Region according to same conditions. They shall enjoy the unified interest rate of the
Region.

(2) They shall be given equal priority for the supply for fuel, power, raw and semi-finished materials, and subsidiary materials and
for prices.

(3) The related department shall provide convenience for the sale of their products inside and outside the Region. They can also entrust
commercial departments in the Region with the sales.

(4) When they export their products, they shall enjoy foreign trade preferential treatment as do similar enterprises in the Region,
except for products specially stipulated by the State.

(5) Solely-funded and joint operated enterprises can take part in border trade between Tibet and neighboring countries and enjoy relevant
preferential treatment.

(6) Business operators shall enjoy full decision-making power in operation.

(7) They shall enjoy other preferential treatment in production and operation.

Article 16. When businessmen import machinery, equipment, building materials, spare parts, components, and devices within the total investment
for the construction of their enterprises, they shall be exempted from import duty and industrial and commercial consolidated tax.

When businessmen import a reasonable amount of articles, for office or home use, or self-use motor vehicles, they shall be exempted
from import duty and industrial and commercial consolidated tax. Under the supervision of the Customs, they need not apply for an
import permit.

When businessmen import raw and semi-finished materials, subsidiary materials, packaging materials, spare parts, components, and devices
(hereinafter referred to as “materials and devices”) for production and export all the processed products, they shall be exempted
from import duty and industrial and commercial tax. Those who export part of their products shall be exempted from the import duty
and industrial and commercial tax imposed on the materials and devices involved. For the products sold at home, they shall pay half
the import duty and industrial and commercial tax on materials and devices.

Article 17. Businessmen can entrust the assets of their solely-funded or joint operated in Tibet to their relative or friends in China who hold
a trust deed of legal validity. Or they can transfer or bequeath their assets and assign 3-5 relatives to work in the business, who
are allowed to move their residence from rural areas and settle in the area where the enterprise is.

Article 18. The depreciation rate of fixed assets of enterprises in Tibet funded by businessmen can be increased by 5-10% on the current basis
stipulated by the State, with the approval of the local financial departments.

Article 19. Businessmen can make a choice from among projects published by the related departments of the Regional government or government at
lower levels, then invest in them. Or they can propose other projects and apply to the related departments of the local government.

Article 20. Overseas technical and managerial personnel employed by businessmen can apply for multiple entry and exit permits.

Article 21. Should disputed arise about contracts or in execution of contracts, the disputing parties shall try to settle the disputes through
consultation. If the disputing parties do not want to consult or consultation fails, businessmen can apply to the Regional Trade
Arbitration Commission for a settlement. Or, with the agreement of all parties, they can apply to an arbitration organ outside the
Region, or a national arbitration organ, or an international arbitration organization.

Article 22. Those who recommend investors to Tibet shall be awarded, no matter they are Chinese citizens, overseas Chinese (including Tibetans
abroad), Hong Kong and Macao compatriots, or foreign friends, provided they are not investors, project decision-makers, or assigned
introducers who are awarded introducing charges. The benefited unit shall award the recommender 3% of an investment of less than
RMB1,000,000 or US$200,000 and 5% of an investment more than that. The recommender shall be exempted from personal income tax for
the reward.

Article 23. Chinese and foreign personages who help Tibet develop its economy and social undertakings free of charge shall receive an honorary
certificate from the People’s Government of the Tibet Autonomous Region. For those who help build major projects, the Regional government
shall report to the Chinese State Council and obtain its approval for the State to award them an honorary certificate and for establishing
a permanent memorial symbol in Tibet.

REGULATIONS FOR IMPLEMENTATION OF THE ASSEMBLIES, PROCESSIONS AND DEMONSTRATIONS

Category	PROTECTION OF CITIZENS’ RIGHTS AND INTERESTS	Organ of Promulgation	The State Council	Status of Effect	In Force
Date of Promulgation	1992-06-16	Effective Date	1992-06-16

Regulations for Implementation of the Law of the People’s Republic of China on Assemblies, Processions and Demonstrations

Chapter I  General Provisions
Chapter II  Application and Permission for Assemblies, Processions and
Chapter III  The Holding of Assemblies, Processions and Demonstrations
Chapter IV  Legal Responsibility
Chapter V  Supplementary Provisions

(Approved by the State Council on May 12, 1992, promulgated by Decree

No.8 of the Ministry of Public Security on June 16, 1992)
Chapter I  General Provisions

Article 1 These Regulations are formulated according to the Law of the
People’s Republic of China on Assemblies, Processions and Demonstrations
(hereinafter referred to as the Law on Assemblies, Processions and
Demonstrations).

Article 2 The people’s governments at various levels shall, in
accordance with the law, safeguard citizens’ exercise of their rights to
assembly, procession and demonstration, maintain social stability and public
order, and protect assemblies, processions and demonstrations held in
compliance with law from disturbance, attack or disruption by anybody by
violence, coercion or any other illegal means.

Article 3 Public places in the open air mentioned in Article 2 of the
Law on Assemblies, Processions and Demonstrations mean open-air public places
that the public may enter freely or by ticket, not including interior open-air
places administrated by state organs, public organizations, enterprises or
institutions; public roads mean those on both land and water except interior
roads specially used by state organs, public organizations, enterprises or
institutions.

Article 4 Recreational or sports activities, normal religious activities
and traditional folk events shall be subject to the administration by the
people’s governments at various levels or relevant competent departments in
accordance with relevant laws, regulations and other relevant state
provisions.

Article 5 Weapons as mentioned in the Law on Assemblies, Processions and
Demonstrations mean various firearms and ammunition and other weapons which
may be used to do personal injury; controlled cutting tools mean daggers,
triangular swords, spring swords and other swords controlled in accordance
with law; explosives mean all explosive substances with explosive force and
destructiveness that may cause personal injuries or deaths or property
damages in a flash.

No weapons, controlled cutting tools or explosives as mentioned in the
preceding paragraph shall be carried on in assemblies, processions or
demonstrations, or transported to the localities where assemblies,
processions or demonstrations are held.

Article 6 If any activities are held without prior applications under
Paragraph 2, Article 7 of the Law on Assemblies, Processions and
Demonstrations, the traffic and social order shall be maintained.

Article 7 Assemblies, processions and demonstrations shall be governed
by the municipal public security bureaus, county public security bureaus or
municipal public security sub-bureaus in the localities where the assemblies,
processions or demonstrations are held.

If the route of a procession or demonstration covers two or more
districts or counties within a same municipality directly under the central
government, a same municipality under the provincial or autonomous regional
government, or a same prefecture under the provincial or autonomous regional
government, the procession or demonstration shall be governed by the
municipal public security bureau or the prefecture public security
department; if the route of a procession or demonstration covers two or more
municipalities under the provincial government, municipalities under the
autonomous regional government, or prefectures, within a same province or
autonomous region, the procession or demonstration shall be governed by the
provincial or autonomous regional public security department; if the route of
a procession or demonstration covers two or more provinces, autonomous
regions or municipalities directly under the central government, the
procession or demonstration shall be governed by the Ministry of Public
Security or the public security department of the province, autonomous
region or municipality directly under the central government authorized by
the Ministry of Public Security.
Chapter II Application and Permission for Assemblies, Processions and
Demonstrations

Article 8 There must be a person(s) responsible for the holding of an
assembly, procession or demonstration.

Persons coming under any of the following categories shall not be a
person responsible for the holding of an assembly, procession or
demonstration:

(1) persons having no capacity for legal conduct or persons with limited
capacity for legal conduct;

(2) convicted persons serving their sentences;

(3) persons undergoing rehabilitation through labor; or

(4) persons under criminal compulsory measures or other legal measures
restricting personal freedom.

Article 9 For holding of an assembly, a procession or a demonstration,
the person responsible must personally submit an application in writing to
the competent public security organ stipulated in Article 7 of these
Regulations. The competent public security organ shall not entertain an
application if it is not submitted personally by the person responsible.

When submitting an application in writing, the person responsible for the
holding of the assembly, procession or demonstration shall produce his
identity card or other valid certificates, and fill in the application and
registration form truthfully.

Article 10 Upon the receipt of an application for assembly, procession
or demonstration, the competent public security organ shall make timely
examination and, within the stipulated period, render a decision in writing
to grant or not to grant permission. The permitted matters or reasons why no
permission is given shall be stated in the decision.

The decision shall be served on the person responsible two days before
the date of assembly, procession or demonstration, with the person
responsible signing the receipt. If the person responsible refuses to receipt
the decision, the person serving the decision shall ask representatives from
the grass-roots organization in location of the person responsible or other
persons as witnesses to appear on the scene, explain the situation to them,
and record on the receipt the reasons for refusal and the date of it. After
the person serving the decision and the witnesses have affixed their
signatures to the receipt, the decision shall be left at the place of the
person responsible and the service shall be deemed completed.

If there is a prior appointment on the serving time and place, and the
service cannot be completed because the person responsible fail to appear at
the appointed place within the appointed time limits, it shall be deemed that
the application has been withdrawn; failure by the competent public security
organ to make service at the appointed place within the appointed time limits
shall be deemed as the granting of permission.

Article 11 If an application is made for an assembly, procession or
demonstration which will press for the settlement of specific issues, the
competent public security organ shall, within two days of receiving the
application, issue a Notice of Consultation on Specific Issues respectively
to the person responsible for the assembly, procession or demonstration and
the departments or units concerned and, if necessary, to the competent
authority to the departments or units concerned. The departments or units
concerned and the person responsible for the assembly, procession or
demonstration shall conduct consultation within two days from the next day of
the day on which the Notice of Consultation on Specific Issues issued by the
public security organ is received. If an agreement is reached through
consultation, the agreement signed by the persons responsible of the two
sides shall be submitted in time by the departments or units concerned to the
competent public security organ; if no agreement is reached or no
consultation has been taken within two days from the next day of the day on
which the Notice of Consultation on Specific Issues is received, and the
applicant insists on the holding of assembly, procession or demonstration,
the departments or units concerned shall inform the competent public security
organ of the situation in good time, and the latter shall, in accordance with
the provisions of Article 10 of these Regulations, make a decision to grant
or not to grant permission without delay.

If one or both parties notified by the competent public security organ to
conduct consultation on specific issues are in towns or cities other than
where the competent public security organ is, the stipulated period for
serving or sending a Notice of Consultation on Specific Issues, an agreement
reached through consultation or a notice that no agreement has been reached,
shall not include the starting day of the serving or sending nor the period
within which the notice or the agreement is on the way.

Article 12 Pursuant to the provisions of Article 15 of the Law on
Assemblies, Processions and Demonstrations, no citizens shall, in a city
other than his place of residence, start, organize or participate in an
assembly, procession or demonstration of local citizens. The place of
residence in that article means a place where a citizen has his permanent
residence registration or a place where a citizen has his preliminary
residence registration and has been residing for six months or more without
interruption.

Article 13 If it decides to grant permission after receiving an
application for an assembly, procession or demonstration, the competent
public security organ may, under any of the following circumstances, make
changes to the time, place or route of the assembly, procession or
demonstration, and inform the person responsible thereof in good time:

(1) the time for the holding of the assembly, procession or demonstration
applied for falls on traffic rush hours, and a serious and long-time traffic
jam may be caused;

(2) the place or route for the assembly, procession or demonstration
applied for is under construction and without traffic capacity;

(3) the place for the assembly, procession or demonstration applied for
is a ferry crossing or a railway-road junction, or near the country’s
boundaries(borders);

(4) the motor-vehicles to be used are not in compliance with provisions
concerning road maintenance;

(5) at the time and place for the assembly, procession or demonstration
applied for, there will be important activities of national affairs; or

(6) with regard to the time, place and route for the assembly, procession
or demonstration applied for, a permission has been granted to other people
applying for an assembly, procession or demonstration.

If the competent public security organ decides to grant permission and
considers that it is necessary to make changes to the time, place or route of
the assembly, procession or demonstration, it shall state the changes in its
decision.

If, after permission has been granted, at the place for the assembly,
procession or demonstration applied for or along the route thereof, natural
or public security calamity has occurred, the relief work is being
undertaken, and it is impossible to resume normal order before the date on
which the assembly, procession or demonstration is to be held, the competent
public security organ may make changes to the time, place or route for the
assembly, procession or demonstration, and shall, before the date applied
for, service a Decision on Changing Matters Related to Assembly, Procession
or Demonstration on the person responsible for the assembly, procession or
demonstration.

Article 14 If the person responsible for the assembly, procession or
demonstration refuses to accept the competent public security organ’s
no-permission decision, he may apply to the people’s government at the same
level for reconsideration within three days of receiving the decision. The
people’s government shall, within three days of receiving the reconsideration
application, make a reconsideration decision to affirm or annul the competent
public security organ’s decision, and service an Reconsideration Decision on
Assembly, Procession or Demonstration on the person responsible for the
assembly, procession or demonstration as well as the competent public
security organ who make the original decision. The competent public security
organ and the person responsible for the assembly, procession or
demonstration must implement the reconsideration decision made by the
people’s government.

Article 15 If the person responsible for an assembly, procession or
demonstration withdraws his application after submitting it and before
receiving a notice of the competent public security organ, he shall go
through the withdrawal procedure in good time with the competent public
security organ entertaining the application.

If, after receiving the competent public security organ’s decision
granting permission or the people’s government’s reconsideration decision
granting permission, the person responsible for an assembly, procession or
demonstration decides not to hold the assembly, procession or demonstration,
he shall, before the date on which the assembly, procession or demonstration
is originally to be held, return the decision or reconsideration decision to
the relevant competent public security organ or people’s government.

Article 16 If an assembly, procession or demonstration is held or
participated in in the name of a state organ, a public organization, an
enterprise or an institution, the person responsible must, submit a
certification with the signature of the leader of the state organ, public
organization, enterprise or institution and the official seal affixed,
in addition to an application.
Chapter III The Holding of Assemblies, Processions and Demonstrations

Article 17 With respect to an assembly held in compliance with law,
the public security organ shall, in the light of the actual needs, dispatch
the people’s police to maintain order and ensure the smooth progress of the
assembly.

With respect to a procession or demonstration held in compliance with
law, the people’s police responsible for maintaining order shall, along the
route or at the location of the procession or demonstration as permitted by
the competent public security organ, relieve traffic congestion, protect the
procession or demonstration order from any disturbance or disruption and, if
necessary, may temporarily exercise flexibility in their execution of the
relevant provisions of traffic regulations, and ensure the smooth progress of
the procession or demonstration.

Article 18 The people’s police responsible for maintaining traffic and
social order shall be unifiedly commanded by the on-the-spot person in charge
appointed by the competent public security organ. The on-the-spot person in
charge of the people’s police shall keep in touch with the person responsible
for the assembly, procession or demonstration.

Article 19 If it becomes impossible for a procession on the march to
follow the permitted route because of the occurrence of natural calamity,
traffic accident or other public security calamity on the way ahead, the
occurrence of serious conflicts and chaos between the marchers or the marchers
and the onlookers, or the occurrence of any other unexpected circumstances,
the on-the-spot person in charge of the people’s police shall have the
authority to change the route of the procession.

Article 20 There shall be clear marks for the temporary security lines
established by the competent public security organ and, if necessary,
barriers may be placed.

Article 21 The peripheral distance from a place within which no
assembly, procession or demonstration may be held as mentioned in Article 23
of the Law on Assemblies, Processions and Demonstrations means the radiate
distance from the periphery of the building at that place; in the case of
enclosing walls or railings, the peripheral distance shall be measured from
the periphery of the enclosing walls or railings. The specific peripheral
distance from a place within which no assembly, procession or demonstration
may be held shall be stipulated and published by the people’s government of
the province, autonomous region or municipality directly under the central
government.

When determining a peripheral distance from a place within which no
assembly, procession or demonstration may be held, the people’s governments
of province, autonomous region or municipality directly under the central
government shall take consideration of both the security and order of the
place and the convenience for the holding of the assembly, procession or
demonstration.

Article 22 The person responsible for an assembly, procession or
demonstration must be responsible for keeping the order of the assembly,
procession or demonstration, and shall dissuade other persons from joining
the assembly, procession or demonstration; in case of failure of dissuasion,
he shall promptly report it to the on-the-spot people’s police responsible
for maintaining order. The people’s police shall make those persons stop
upon receipt of the report.

If the person responsible for an assembly, procession or demonstration
appoints persons to assist the people’s police in keeping order, he shall,
before the holding date, submit a model of the identification mark to be worn
by persons appointed to the competent public security organ for record.

Article 23 Pursuant to the provisions of Article 27 of the Law on
Assemblies, Processions and Demonstrations, the people’s police has the
authority to stop an assembly, procession or demonstration that is being
held, if it is illegally held or a situation which endangers public security
or seriously undermines public order emerges in the course of the activity.
In case of failure of dissuasion and it is necessary to order a dismissal,
the people’s police shall, through broadcast, shouting propaganda or by other
clear methods, tell people on the spot to leave the spot through the
designated passage within the specified time limits. If someone refuses to
leave within the specified time limits, the on-the-spot person in charge of
the people’s police shall have the authority to order, in accordance with
relevant state provisions, the adoption of police weapons or other police
instruments to force a dismissal; those continuing to stay on the spot may
be taken away from the spot be force or be detained at once.
Chapter IV Legal Responsibility

Article 24 Those refusing or obstructing the people’s police who are
carrying out their functions of maintaining traffic and social order
according to law shall be given an administrative penalty in accordance with
relevant provisions of the Regulations on Administrative Penalties for Public
Security; if a crime is constituted, the criminal responsibility shall be
investigated.

If someone violates Article 5 of these Regulations but the circumstances
are not serious enough to constitute a crime, he shall be given an
administrative penalty in accordance with relevant provisions of the
Regulations on Administrative Penalties for Public Security.

Article 25 Those whose criminal responsibilities shall be investigated
under Article 29 or 30 of the Law on Assemblies, Processions and
Demonstrations shall be handled by the competent public security organ
of the holding place in accordance with the procedures stipulated by the
Criminal Procedure Law.

Article 26 With respect to those being detained under Article 33 of the
Law on Assemblies, Processions and Demonstrations, the public security organ
shall make interrogation within twenty-four hours; for those who should be
sent back, the competent public security organ of the place of action shall
make a Decision on Sending back by Force, and assign a policeman(men) to
carry out the decision. The policeman(men) assigned shall take the person in
question back to his place of residence and turn them together with the
Decision on Sending back by Force over to the public security organ of the
residence place of the person for handling according to law.

Article 27 If someone should be given an administrative penalty for
public security in accordance with Article 28 or 30 of the Law on Assemblies,
Processions and Demonstrations or Article 24 of these Regulations, the
penalty shall be decided and carried out by the public security organ of
place of action in accordance with the procedures stipulated in the
Regulations on Administrative Penalties for Public Security. If the penalized
person refuses to accept the penalty decision, he may apply for
reconsideration; if he refuses to accept the reconsideration decision made by
the public security organ at higher level, he may institute a law suit with
the people’s court in accordance with relevant provisions of law.

Article 28 With respect to those who are taken away from the spot by
force or those who are detained at once under Article 27 of the Law on
Assemblies, Processions and Demonstrations, the public security organ shall
make interrogation within twenty-four hours. If no legal responsibility is to
be investigated, the person in question shall be ordered to make statement of
repentance and then be released; if legal responsibility is to be
investigated, matters shall be handled in accordance with relevant provisions
of law.

Article 29 If, in an assembly, procession or demonstration, someone
destroys private or public property or infringes upon other persons’ privacy
resulting in personal injuries or deaths, he shall bear the compensation
responsibility in accordance with law. In the case of administrative penalty
for public security, the public security organ of the place of action shall,
in accordance with relevant provisions of the Regulations on Administrative
Penalties for Public Security, rule on the amount of compensation and the
bearing of expenses for medical treatment; in the case of crime, an
incidental civil action shall be instituted.
Chapter V Supplementary Provisions

Article 30 These Regulations shall be applicable to assemblies,
processions and demonstrations held by foreigners within the territory of
China.

If there is a foreigner(s) wishing to participate in an assembly,
procession or demonstration held by Chinese citizens within the territory of
China, the person responsible for the assembly, procession or demonstration
shall state the matters in the application; foreigners may not participate
without approval by the competent public security organ.

Article 31 Measures formulated by the standing committee of the people’s
congress of a province, autonomous region or municipality directly under the
central government for implementation of the Law on Assemblies, Processions
and Demonstrations shall be applicable within its own administrative region;
in case of any discrepancy between those measures and these Regulations,
these regulations shall prevail.

Article 32 The Ministry of Public Security shall be responsible for
interpreting issues arising from the implementation of these Regulations.

Article 33 These Regulations shall enter into force on the date of
promulgation.

MEASURES OF THE CUSTOMS OF PEOPLE’S REPUBLIC OF CHINA ON THE CONTROL OVER AND THE LEVY AND EXEMPTION OF TAX FOR IMPORT AND EXPORT GOODS OF ENTERPRISES WITH FOREIGN INVESTMENT

The General Administration of Customs

Decree of the General Administration of Customs

No.29

Measures of the Customs of People’s Republic of China on the Control over and the Levy and Exemption of Tax for Import and Export
Goods of Enterprises with Foreign Investment is hereby promulgated, and will come into force as of September 1,1992.

Provisions on Control over and the Levy and Exemption of Tax for Import and Export Goods of of Chinese-foreign Contractual Joint Ventures,
Provisions on Control over and the Levy and Exemption of Tax for Import and Export Goods of Chinese-foreign Equity Joint Ventures,
Measures of the Customs of People’s Republic of China on Administration of Import Materials Needed to Implement the Product Export
Contracts by Enterprises with Foreign Investment is nullified at the same time.

Director of the General Administration of Customs: Dai Jie

July 25, 1992

Measures of the Customs of People’s Republic of China on the Control over and the Levy and Exemption of Tax for Import and Export
Goods of Enterprises with Foreign Investment

Chapter 1 General Provisions

Article 1

In order to encourage foreign companies, enterprises and other economic organizations or individuals to come to China and set up Chinese-foreign
equity joint ventures, Chinese-foreign contractual joint enterprises and foreign enterprises (hereinafter referred to as enterprises
with foreign investment), implement the state industrial policy, develop the national economy, simplify procedures for legal import
and export and strengthen customs supervision and control, these Measures are hereby formulated in accordance with the stipulations
of the Customs Law of the People’s Republic of China and related laws and regulations.

Article 2

Enterprises with foreign investment shall perform their various duties in accordance with the stipulations of the laws, regulations
and measures of the People’s Republic of China. They shall accurately declare at Customs their import and export goods, accept customs
supervision and control and enjoy relevant preferential treatment.

Article 3

For enterprises with foreign investment considered to properly comply with the stipulations of Customs, upon examination, Customs
will grant the post_title “Enterprises with a Good Reputation”, and provide with relevant conveniences in the performance of customs formalities.

Article 4

Enterprises with foreign investment, which meet the conditions of customs supervision and control, may be allowed to set up bonded
warehouses and bonded factories. When considered to be necessary, Customs may send customs personnel to be stationed in enterprises
with foreign investment to carry out the supervision and control and handle customs procedures. Relevant enterprises should provide
necessary conveniences.

Article 5

Goods imported by enterprises with foreign investment, which come under the supervision and control of Customs according to the stipulations
of the Customs Law of People’s Republic of China, shall not be sold, transferred, mortgaged or diverted to other purposes without
authorization or permission of Customs.

Chapter 2 Procedures for the Recording of Customs Clearance Basis

Article 6

Enterprises with foreign investment shall bring with the copies or duplicates of the documents of ratification issued by the Department
in charge of foreign economic relations and trade of the People’s Republic of China, or the organization it authorized, and the copies
or duplicates of the business license issued by the State Administration for Industry and Commerce, or the department it authorized,
as well as the articles of association and contracts of enterprises’, to go through the formalities of registration with local Customs
for the record.

Article 7

Each party of enterprises with foreign investment shall pay the required funds in accordance with the stipulations of contracts, articles
of association and relevant State regulations and, within 1 month after the funds are verified, hand in the report of verified funds
to Customs.

Article 8

When declaring their import and export goods at Customs, enterprises with foreign investment shall fill in a bill of entry specially
provided for enterprises with foreign investment and declare to Customs and hand in all goods invoices, packing lists and other related
documents for examination. They shall also hand in import or export licenses for commodities needing to no license according to State
regulation, Customs will check and give clearance in accordance with the documents approving the establishment of the enterprises
or with the import and export contract.

Enterprises with foreign investment are not required to apply for approval and to obtain import licenses for a reasonable amount of
goods imported for their own use.

Article 9

When a enterprise with foreign investment purchases goods that are not products of the enterprises for export in order to obtain a
balance of foreign exchange income and expenditure, Customs shall check the document of ratification issued by the economic and trade
department in charge. For commodities which come under state export license control, the enterprise shall apply for export license
in accordance with the document of ratification, and Customs shall check and issue clearance.

Article 10

A enterprise with foreign investment shall, before importing goods, bring with its approved contract and equipment detailed lists
and other documents to perform the Customs in charge. After examination and approval, the Customs shall issue the “Tax Levy and Exemption
Certificate of the Customs of the People’s Republic of China for the Import Goods of Enterprise with Foreign Investment” (hereinafter
referred to as Tax Levy and Exemption Certificate). When the goods are imported, the enterprise shall bring the “Tax Levy and Exemption
Certificate” to perform the procedures of declaration at Customs.

The period of validity of the “Tax Levy and Exemption Certificate” is 3 months. The period can be extended upon the approval of the
Customs in charge under special circumstances. The longest additional extension period is 3 months.

For the above-mentioned tax levy and exemption, the examination formalities can either be performed by the Customs in charge or by
Customs in the entry area. The triplicate form of the “Tax Levy and Exemption Certificate” shall be returned to the Customs in charge
for record and examination within 1 month after the goods are given clearance.

Article 11

The Customs shall verify and issue to the enterprises with foreign investment, which implement the product export contract, the “Registration
Handbook of the Customs of the People’s Republic of China on Processing for Reexport of Imported Materials Needed to Implement the
Product Export Contracts by Enterprises with Foreign Investment” (hereinafter referred to as Registration Handbook).

Raw materials, fuel, bulk parts, spare parts, components, auxiliary parts, semi-finished materials and packing materials imported
by enterprises with foreign investment in order to implement product export contract shall be placed under the supervision and control
of Customs as bonded goods. When these goods are imported, no import license is required. Customs shall give clearance in accordance
with the enterprises contract or import and export contract.

Products processed for export by an enterprise with foreign investment, which come under the states export license control, are given
clearance for export in accordance with their export license.

Chapter 3 Provisions on Taxing Import and Export Goods

Article 12

A enterprise with foreign investment, which import goods within the amount of total investment and approved additional investment,
can enjoy preferential tax reduction or exemption treatment. Tax shall be levied, according to regulations, on goods imported over
the amount of investment.

Article 13

No customs duties or industrial and commercial consolidated tax shall be levied on the following goods imported by a Chinese-foreign
equity joint venture:

(1)

machinery and equipment, spare parts and components, and other materials (other materials refer to materials needed for the construction
of a factory and the installation and reinforcing of machinery) contributed as investment by the foreign partner in accordance with
the stipulations of the contract;

(2)

machinery, equipment, spare parts, components and other materials imported with funds within the total investment;

(3)

machinery, equipment, spare parts, components and other materials imported with added capital, the production and supply of which
cannot be guaranteed in China.

Article 14

Goods prescribed in Article 13 as well as production and management equipment imported by a enterprise with foreign investment are
exempted from import duties and industrial and commercial consolidated tax.

Article 15

Machinery, equipment, spare parts and materials directly used in prospecting and development work by Chinese-foreign cooperative exploitation
of offshore petroleum, imported spare parts, components and materials necessary for the manufacture of machinery and equipment used
in exploitation work as well as projects imported with foreign-investment for energy development, the infrastructure of railways,
highways and ports, as well as in industry, scientific research education, and medical and health services, and machinery and equipment
imported in accordance with the stipulations of contracts and materials needed for the construction of factories and sites and for
installing and reinforcing machinery and equipment, are all exempted from import duties and the industrial and commercial consolidated
tax.

Article 16

Goods imported for Chinese-foreign cooperatively managed commerce, catering, photo studios, and other service trades, maintenance
centres, worker training operation, passenger and cargo vehicle transportations, offshore fishing as well as other trades, shall
be levied on import duties and industrial and commercial consolidated tax according to regulations, unless there are separate stipulations
of the State.

Article 17

A reasonable amount of communication equipment, vehicles used in production, office articles (equipment) imported for self-use by
an enterprise with foreign investment within the total amount of investment are exempted from import duties and the industrial and
commercial consolidated tax according to the stipulations of the State.

Article 18

For imported goods enjoying preferential tax reduction and exemption treatment as listed in Articles 13, 14, 15 and 17, the term for
supervision control shall be regulated by Customs. The term is counted from the day the tax-free imported goods are given customs
clearance.

Term of imported goods enjoying preferential tax-free treatment are as follows:

(1)

ships, aircrafts and building materials (including rolled steel, timber, plywood, artificial board and glass) for 8 years

(2)

motor-driven vehicles and house-hold electrical appliances for 6 years

(3)

machinery, equipment and other materials for 5 years

For tax-reduced and exempted goods that exceed the term of customs supervision and control, the enterprise may apply to Customs to
lift supervision and control. Upon ratification, the Customs in charge shall issue a “Certificate of the Customs of People’s Republic
of China on Lifting Supervision and Control over Tax-Reduced and Exempted Imported Goods of Enterprises with Foreign Investment”.

For the tax reduction and exemption of imported goods within the term of customs supervision and control which are resold or sold
in China upon the approval of the original examination and approval department, the Customs shall make an appraisal of depreciation
according to the time of use of these goods and re-levy the import duties.

With regard to tax-reduced or exempted imported goods not included in the term of customs supervision and control, Customs shall make
a price appraisal according to the use of the goods and re-collect the import duties.

Article 19

A reasonable amount of catalytic agents, grinding materials and fuel consumed in production which are imported by the enterprise with
foreign investment in order to perform the product export contract and are directly used in processing export products shall be exempted
from import duties and industrial and commercial consolidated tax.

Article 20

When by-products, substandard products, and leftover industrial surplus generated in the process of production are converted to domestic
sales by the enterprise with foreign investment in order to perform the product export contract, after being verified and according
to the circumstances. Wastes proved really worthless can be exempted from repayment tax.

Materials imported by an enterprise with foreign investment for trial run shall be levied on duties according to regulations when
they are imported.

Article 21

Materials and parts imported by an enterprise with foreign investment for processing products for domestic sales, with the approval
of the economic and trade department in charge, shall be levied on duties when they are imported.

Article 22

Products produced by the enterprise with foreign investment for export, except those commodities which are restricted for export or
except there are separate provisions of the State, are exempted from export duties.

Chapter 4 Management, Verification and Cancellation of Bonded Imported Materials and Parts

Article 23

Enterprises with foreign investment shall set up special account books meeting all customs requirements and state in form of the import,
storage, drawing, using and processing at another factory of bonded imported materials and parts (hereinafter referred to as materials
and parts), as well as the storage, export and internal sales of processed products, and regularly report them to Customs for verification.

Article 24

Materials and parts imported by an enterprise with foreign investment shall be, except due to special reasons and with the approval
of Customs, processed to finished products to perform related export contracts within 1 year from the date of imported.

When imported materials, parts and processed products are changed to internal sales for some reasons, the enterprise with foreign
investment shall have the approval of the economic and trade department concerned, and repay duties and the industrial and commercial
consolidated tax on the imported materials and parts before they are allowed to be sold in the domestic market. For materials and
parts under license management, the import licenses shall be submitted for check.

Article 25

Materials and parts imported by an enterprise with foreign investment are not allowed to be processed directly at another factory.
If they have to be processed at another factory due to special circumstances, the enterprise with foreign investment shall report
to Customs in advance for approval. Within the term of the customs approval, the finished and semi-finished products processed at
another factory must be transferred to the original enterprise. When imported materials and parts of an enterprise with foreign investment
processed into finished or semi-finished products are not directly exported, but instead are sold or transferred to another processing
and exporting enterprise for re-processing and assembling, the enterprise with the imported materials and parts shall, together with
the original enterprise, bring with them the purchasing and sale contract, or production and processing contracts and other related
documents signed by both parties to Customs to perform the carry-over, verification and writing off procedures.

Article 26

For materials and parts under an import contract, an enterprise with foreign investment must, within 1 month from the day of the export
of the last batch of finished products, bring in the “Registration Handbook” and the declaration of export goods and other related
documents to the Customs to perform the verification and writing off procedures.

Article 27

After an enterprise with foreign investment imports materials and parts, if there are changes, transfer and termination of the contract,
it shall immediately perform relevant procedures at Customs.

Chapter 5 Mortgage, Bankruptcy and Liquidation

Article 28

When an enterprise with foreign investment uses goods under customs supervision and control as a loan mortgage to domestic and foreign
financial institutions, it shall apply in advance to the customs department in charge and perform mortgage procedures upon approval.

When the above-mentioned collaterals are being actually handled, the enterprise shall depreciate them according to their used years,
repay duties and complete the customs procedures.

Article 29

When an enterprise with foreign investment terminates or cancels a contract, it shall, within 15 days from the date of approval of
liquidation by examination and approval department, or within 15 days from the date of enforcement of the bankruptcy is decided by
the court, bring with it duplicates of the documents of ratification issued by the examination and approval organization, detailed
statements of the duty levy or exemption on imported materials, the “Tax Levy or Exemption Certificates” and the “Registration Handbooks”
issued by Customs, to apply to the customs in charge and perform the procedures for cancelling the tax reduction and exemption on
imported materials. The enterprise shall return the “Customs Declaration Registration Certificate”, the “Declarant Certificate” and
other related certificates.

Before Customs completes the procedures for cancelling the case of the above-mentioned enterprises duty reduction and exemption of
imported materials, it shall seal the related imported materials for safekeeping.

Article 30

Before a bankrupt enterprise with foreign investment clears off its property, it shall perform the procedures of paying duties for
the supervised and managed goods enjoying preferential customs duty treatment according to State regulations.

Article 31

With regard to the duty reduction or exemption of imported goods of an enterprise with foreign investment which terminates or cancels
a contract within the term of customs supervision and control, Customs shall handle the goods according to the following provisions:

(1)

When the imported goods are left to the Chinese partner of the joint venture for its continued use, or transferred or sold to domestic
units, Customs shall depreciate and re-levy duties on them according to the duration of their usage;

(2)

Imported goods transferred to another domestic enterprise with foreign investment enjoying equal preferential treatment, after approval
of the examination and approval department and completion of the carry-over procedures at Customs, can continue to have duty reduction
and exemption treatment;

(3)

Upon approval from Customs, the foreign partner to a joint venture is allowed to ship the original duty-free imported goods out of
China.

Article 32

For the above-mentioned enterprise with foreign investment which has completed customs procedures, Customs shall issue it the “Notice
for the Enterprise Completing Customs Procedures”.

Chapter 6 Supplementary Provisions

Article 33

Enterprises with foreign investment set up in the special economic zones, economic and technological development areas, free-trade
zones, high-tech development areas, coastal open cities, coastal open areas as well as other regions practising special preferential
policies, shall handle their imported and exported goods in accordance with the Measures. In addition, they shall also implement
the related policies granted by the State to the enterprise with foreign investment in the above-mentioned areas.

Article 34

Enterprises invested by compatriots from Taiwan, Hong Kong and Macao and overseas Chinese, besides carrying out the relevant stipulations
of the Provisions of the State Council on Encouraging Investment of Taiwan Compatriots, and the Provisions of the State Council on
Encouraging Investment of Overseas Chinese and Hong Kong and Macao Compatriots, shall also implement the stipulations of the Measures.

Article 35

With regard to actions violating the Measures, Customs shall deal with them according to the Customs Law of the People’s Republic
of China, and the Rules for the Implementation of the Customs Administrative Law of the People’s Republic of China on Punishment.
For those who violate the Criminal Law, the judicial organ shall affix on them the criminal responsibility according to the Law.

Article 36

When provisions contravene the Measures, the Measures shall be followed as the criterion.

Article 37

The General Administration of Customs is responsible for the interpretation of the Measures.

Article 38

The Measures shall enter into force as of September 1, 1992.

Attachment:(omitted)

The General Administration of Customs
1992-08-22

PROVISIONS OF THE BEIJING MUNICIPAL PEOPLE’S GOVERNMENT FOR THE DEVELOPMENT AND MANAGEMENT OF REAL ESTATE BY FOREIGN INVESTORS

Provisions of the Beijing Municipal People’s Government for the Development and Management of Real Estate by Foreign Investors

(Effective Date:1992.11.20–Ineffective Date:)

Article 1. The provisions are formulated in accordance with the relevant State laws and regulations and in line with the actual conditions of
the city with a view to importing foreign capital for developing real estate, accelerating municipal construction and promoting economic
development in the city.

Article 2. All foreign enterprises, other organizations and individual investors (hereinafter referred to as “investors”) may engage in the
development and management of real estate in the administrative districts of the city according to the provision in areas of:

1. Science and technology, industry, agriculture and communications;

2. Tourism, commerce, banking, recreation and sports;

3. High-grade residential and office buildings.

The provisions also apply to enterprises, other organizations and individuals from Hong Kong, Macao and Taiwan and overseas Chinese.

Article 3. The term “real estate” used here means State owned land, of which the right of use it (hereinafter referred to as “land use right”),
structures on it and other attachments have been granted.

The term “management of real estate” means transferring, leasing and mortgaging of the land use right and buying, selling, leasing
and mortgaging of housing and other structures and attachments on the land.

Article 4. In developing and managing real estate, investors must abide by the Chinese laws, regulations and rules. The development enterprises
they invest in have the right to carry out their operations freely within the limit covered by the law and the contracts.

The legitimate rights and interests of investors shall be protected by law.

Article 5. In developing and managing real estate, investors shall enter into joint equity or cooperative ventures or establish their own enterprises
(all referred to as “development enterprises” below) in compliance with the “Law of the People’s Republic of China on Sino-Foreign
Joint Equity Ventures”, the “Law of the People’s Republic of China Concerning Sino-Foreign Cooperative Ventures” and the “Law of
the People’s Republic of China on wholly Foreign Owned Enterprises”.

Enterprises and other organizations within the jurisdiction of the city, who intend to enter into development enterprises with investors,
must have the necessary qualifications for developing and managing real estate.

If a wholly foreign owned development enterprise wants to develop land by large tracts and if a joint equity or cooperative venture
or a wholly owned enterprise engages in commercial and trading activities by using the real estate, it shall be subject to examination
by the Beijing Municipal People’s Government and approval by the department in charge of the State Council.

Article 6. In developing and managing real estate, development enterprises shall acquire the land use right according to the “Provisional Regulations
of the People’s Republic of China Concerning the Leasing and Transferring of the Right to Use State Owned Land in Urban Areas” (referred
to as “Regulations” below) and the “Procedures of the Beijing Municipality for Implementing the Provisional Regulations of the People’s
Republic of China Concerning the Leasing and Transferring of the Right to Use State Owned Land in Urban Areas” (referred to as “Procedures”
below).

The lease-out of a tract of land for development must be approved by the municipal people’s government, publicly noticed by the Land
Management Bureau or the Real Estate Management Bureau, and the corresponding information of which must be provided to the projected
lessees in accordance with the provisions of Article 14 of the Procedures.

Article 7. Development enterprises may sell and lease the right of the real estate to other Chinese and foreign enterprises, organizations and
individuals. But approval of the municipal people’s government must be sought whenever houses are sold to Chinese individuals (excepting
those from Hong Kong, Macao and Taiwan).

In selling and leasing of real estate, the parties concerned shall sign contracts and go through the registration and transfer procedures
concerning the house property right and the land use right according to the relevant provisions of the Regulations and Procedures.
In selling high-grade houses, it is necessary to formulate agreements on the use, management and servicing of the houses, submitted
to the Real Estate Management Bureau for examination and approval.

Article 8. A building may be sold in its entity or in floors or in units. In the case of selling floors or units, clear provisions shall be
made with regard to the proportion of land use right and remaining years of property of the houses in the contract. The time limit
for renting houses shall be in keeping with the time limit for the leasing of the land use right.

The prices for selling houses or buildings shall be fixed by the development enterprises themselves.

Article 9. The following requirements shall be met in selling houses and buildings in advance after the approval of the municipal real estate
management bureau: 1. The payment for the land use right is made (including the municipal construction fees, resettlement compensation
fees and fees for leasing the land use right, the same below) and certificates for using the land are obtained;

2. The blueprints for construction have been approved and licenses for project plans have been obtained;

3. More than 25 percent of the total investment for the engineering construction have been paid up;

4. The work schedule and the date for project delivery have been fixed.

After the housing sold in advance is put into use, the buyers shall go through the property right and land use right registration
procedures.

Article 10. The selling and leasing of real estate may be conducted at home or abroad. If it is conducted abroad, the Chinese law shall apply.

In selling and leasing real estate, the procedure for notarization and authentication shall be completed according to provisions.

Article 11. Development enterprises may mortgage their real estate to Chinese and foreign banks or other financial institutions and sign contracts
according to the Regulations and Procedures and go through the registration procedures.

If the pledger uses the rented houses as the pledge, it shall notify the lessees in writing and the original leasing contract continue
to be valid.

Article 12. In developing and managing real estate, development enterprises shall pay taxes and fees according to law.

Development enterprises may refuse to pay fees other than those provided for by the State and the municipal people’s government.

Article 13. Development enterprises shall keep their own balance in foreign exchange payment. The part of profits in Renminbi derived from the
development and management by investors shall be disposed of and used according to the relevant regulations of the State.

Article 14. If enterprises and other organizations within the jurisdiction of the city use the land use right and structures on the ground and
other attachments allocated to them by the State as their share of investment to enter into joint equity or cooperative venture with
investors, they must apply for examination and approval according to the provisions of the Regulations and Procedures and make good
in payment of the land.

The provisions above apply to enterprises, other organizations and individuals which use the land and structures and attachments on
it to cooperate with other domestic enterprises, organizations and individuals (not including those from Hong Kong, Macao and Taiwan)
in engaging in joint equity or cooperative venture.

Article 15. The people’s government shall set up a leading group and an office in charge of real estate development and authorize them to coordinate
and make policy decisions concerning work on the real estate development and management. The right of interpreting the provisions
rests with the municipal real estate development office.

Article 16. The provisions shall come into effect on November 20, 1992.

1...163164165...212 Page 164 of 212

China Laws

DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS CONCERNING THE SUPPRESSION OF THE FALSIFICATION, COUNTERFEITING, AND ILLEGAL...

CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING HALTING THE DEVELOPMENT OF PYRAMID RETAILING

INTERIM PROVISIONS CONCERNING ADMINISTRATION OF FOREIGN CHAMBERS OF COMMERCE

CUSTOMS REGULATIONS FOR THE SUPERVISION OF INBOUND AND OUTBOUND TRAINS AND THE GOODS AND COMMODITIES THEREON

CIRCULAR OF THE MINISTRY OF FOREIGN ECONOMIC RELATIONS AND TRADE AND THE STATE ADMINISTRATION FOR INDUSTRY AND COMMERCE ON ISSUING THE PROVISIONS FOR CONTRACTED OPERATION OF CHINESE-FOREIGN EQUITY JOINT VENTURES

DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON THE STRICT PROHIBITION AGAINST PROSTITUTION AND WHORING

INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES

PROVISIONS FOR ENCOURAGING DOMESTIC AND FOREIGN INVESTMENTS IN TIBET

REGULATIONS FOR IMPLEMENTATION OF THE ASSEMBLIES, PROCESSIONS AND DEMONSTRATIONS

MEASURES OF THE CUSTOMS OF PEOPLE’S REPUBLIC OF CHINA ON THE CONTROL OVER AND THE LEVY AND EXEMPTION OF TAX FOR IMPORT AND EXPORT GOODS OF ENTERPRISES WITH FOREIGN INVESTMENT

PROVISIONS OF THE BEIJING MUNICIPAL PEOPLE’S GOVERNMENT FOR THE DEVELOPMENT AND MANAGEMENT OF REAL ESTATE BY FOREIGN INVESTORS

CONSTITUTION ACT, 1982 – page 22

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

CONSTITUTION ACT, 1982 – page 17

CONSTITUTION ACT, 1982 – page 16

CONSTITUTION ACT, 1982 – page 12

CONSTITUTION ACT, 1982 – page 11

CONSTITUTION ACT, 1982 – page 10

CONSTITUTION ACT, 1982 – page 9

CONSTITUTION ACT, 1982 – page 8

CONSTITUTION ACT, 1982 – page 7