CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING PRINTING AND DISTRIBUTING THE RULES FOR THE IMPLEMENTATION OF THE INTERIM REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON VALUE-ADDED TAX

The Ministry of Finance

Circular of the Ministry of Finance Concerning Printing and Distributing the “Rules for the Implementation of the Interim Regulations
of the People’s Republic of China on Value-added Tax”

CaiFaZi [1993] No.38

December 25, 1993

Ministries and directly subordinate institutions of the State Council, people’s governments of various provinces, autonomous regions,
municipalities directly under the Central Government, finance departments (bureaus) of various provinces, autonomous regions, municipalities
directly under the Central Government, municipalities separately listed on the State plan, branches of the State Administration of
Taxation:

“Rules for the Implementation of the Interim Regulations of the People’s Republic of China on Value-added Tax” is now deliver to you,
please carry out seriously. Attachment:Rules for the Implementation of the Interim Regulations of the People’s Republic of China on Value-added Tax

Article 1

The rules are formulated according to the provisions of Article 28 of the Interim Regulations of the People’s Republic of China on
Value-added Tax (hereinafter referred to as “regulations”).

Article 2

The term “goods” mentioned in Article 1 of the regulations refers to tangible assets, including electric power, thermal power and
gas.

The term “processing” mentioned in Article 1 of the regulations refers to goods processed on a commissioned basis, that is, the consignee
processes the goods with the raw and principal materials provided by the consignor for an amount of processing fee.

The term “repairs” mentioned in Article 1 of the regulations refers to the act to restore goods that have been damaged and lost their
original functions under commission to their original state and functions.

Article 3

The term “sell goods” mentioned in Article 1 of the regulations refers to the paid transfer of the ownership of goods.

The term “provide labor services for processing or repairs” mentioned in Article 1 of the regulations refers to “providing paid labor
services for processing and repairs”. It does not include labor services for processing and repairs provided by staff members of
a unit or an employer.

The term “paid” mentioned in the rules includes money, goods or other economic interests obtained from the buyers.

Article 4

The following acts committed by units or individual business people shall be regarded as selling goods:

Commission goods to others for selling;

Sell goods on a commissioned basis;

Taxpayers with more than two organizations in consolidated accounting transfer goods from one organization to another for sales, except
that the relevant organizations are in the same county (city);

Use goods of self-made or processed under commission in non-taxable items;

Transfer goods of self-made, processed under commission or purchased from others to other units or individual business people as investment;

Distribute goods of self made, processed under commission or purchased from others to stock holders or investors;

Use goods of self-made or processed under commission for collective welfare or individual consumption; and

Donate to others of goods of self-made, processed under a commission or purchased from others.

Article 5

A sale involving both goods and non-taxable labor services is regarded as a mixed sale. A mixed sale made by an enterprise, an enterprising
unit or an individual business people engaging in production, wholesale or retail sales is regarded as a sale of goods and value-added
tax shall be levied. A mixed sale made by other units and individuals shall be regarded as a provision of non-taxable labor services
and no value-added tax shall be levied.

Whether a sale of a taxpayer can be regarded as a mixed sale shall be subject to the determination of tax collecting organs under
the State Administration of Taxation.

The term “non-taxable labor services” mentioned in this article refers to labor services in the areas of transportation, construction,
finance and insurance, posts and telecommunications, culture and sports, recreation and services that are subject to business tax.

“An enterprise, an enterprising unit or an individual business people engaging in production, wholesale or retail sales” mentioned
in this article include those enterprises, enterprising units and individual business people that mainly engage in production, wholesales
or retail sales but also concurrently engage in non-taxable labor services.

Article 6

A taxpayer engaging concurrently in non-taxable labor services should keep separate accountings on sales of goods, taxable labor services
and non-taxable labor services. If the accountings cannot be accurately separated, the value-added tax shall be levied on non- taxable
labor services consolidatedly with those on goods or taxable labor services.

Whether or not the value-added tax shall be levied consolidatedly for a taxpayer concurrently engaging in non-taxable labor services
shall be subject to the determination of the tax collecting organs under the State Administration of Taxation.

Article 7

“Sell goods ….. within the territory of the People’s Republic of China” as mentioned in Article 1 of the regulations means that
the starting point for shipment or placement of the goods to be sold is within the territory of the People’s Republic of China (hereinafter
referred to as territory).

“Provide taxable labor services within the territory” mentioned in Article 1 of the regulations means that the labor services are
provided within the territory.

Article 8

“Units” mentioned in Article 1 of the regulations refer to State-owned enterprises, collectively-owned enterprises, private enterprises,
stockholding enterprises and other enterprises and administrative units, institutional units, military units, social organizations
and other units.

“Individuals” mentioned in Article 1 of the regulations refer to individual business people and other individual operators.

Article 9

For enterprises leased or contracted out for operation, the person or persons who lease it or the contractor or contractors are the
taxpayers.

Article 10

If a taxpayer sells goods or taxable labor services in different tax rates and concurrently provides non-taxable labor services which
are subject to consolidated value-added tax, the higher tax rate shall apply to non-taxable labor services.

Article 11

The amount of value-added tax returned to buyers due to purchase returns and allowances by taxpayers other than small scale taxpayers
(hereinafter referred to as “general taxpayers” ) should be deducted from the tax amount under the selling item of the period when
the goods are returned or rebated, and the amount of value-added tax returned due to purchase returns and allowances should be deducted
from the tax amount for incoming item of the period when the goods are returned or rebated.

Article 12

“Additional expenses” mentioned in Article 6 of the regulations refer to money collected from buyers, including commissions, subsidies,
funds, profits returned from fund raising, bonuses, contractual fines (interests on deferred payments), packaging fees, rents for
leasing packages, reserve expenses, fine quality fees, loading and unloading charges, funds collected on a commissioned basis, advance
money for another and money of other descriptions collected in addition to prices. But the following items are not included:

The selling tax amount collected from the buyer;

The amount of consumption tax withheld for taxable consumer goods processed on a commissioned basis; and

Advance transport charges paid for another if the following requirements are met:

(1) The carrying unit provides the invoices for transport charges for the buying party;

(2) The taxpayer turns over the invoices to the buying party.

All the expenses in addition to prices, irrespective of the methods of accounting, shall be included in the sales volume and taxed
accordingly.

Article 13

For mixed sales made concurrently with the provisions of Article 5 and Article 6 of these rules, the sales volume should be the
total of the sales of goods and non-taxable labor services and the total of the sales volume of the goods or taxable and non-taxable
labor services.

Article 14

If a general taxpayer sells goods or adopts the pricing method of merging sales volume and selling tax amount, the sales volume should
be computed according to the following formula:

Sales volume = Sales volume containing tax/ (1 + Tax rate)

Article 15

If a taxpayer settles account of its sales volume in foreign currencies according to the provisions of Article 6 of the regulations,
the amount shall be converted to Renminbi according to the exchange rate (usually the medium rate) quoted by the State in the day
when the sales occur or on the first day of the month. The taxpayer should decide which conversion rate is to be adopted in advanced
and the rate once decided shall remain unchanged within a year.

Article 16

If a taxpayer is found to sell goods or provide taxable labor services at prices obviously on the low side without justifiable reasons
as mentioned in Article 7 of the regulations or commit an act of sales as defined in Article 4 of the rules but does not show the
sales volume, the sales volume shall be determined according to the following sequence of order:

It shall be determined according to the averaged selling prices of similar goods of the month handled by the taxpayer;

It shall be determined according to the averaged selling prices of similar goods in the latest period handled by the taxpayer;

It shall be determined according to the composition tax assessment prices. The formula for composition tax assessment price is:

Composition tax assessment price = Cost * (1 + cost/ profit rate)

If the goods are subject to consumption tax, the composition tax assessment price should include the amount of consumption tax.

The cost in the formula refers to the actual production cost for goods produced by the taxpayer itself and to the actual procurement
cost for goods bought from elsewhere. The cost/profit rate mentioned in the formula shall be determined by the State Administration
of Taxation.

Article 17

The term “buying price” mentioned in item 3 of Article 8 of the regulations includes the prices of the non-taxable services paid
to the agricultural producers and the agricultural native produce tax paid by the taxpayer.

The price amount mentioned in the preceding paragraph refers to the price specified on the purchasing document approved for use by
tax authorities.

Article 18

For mixed sales and concurrent non-taxable labor services that are subject to value-added tax according to the provisions of Article
5 and Article 6 of the rules, if the incoming tax amount for the purchase of non-taxable labor services involved in the mixed sales
or the concurrent non-taxable labor services conforms to the provisions of Article 8 of the regulations, it is allowed to be written
off from the selling tax amount.

Article 19

The fixed assets mentioned in Article 10 of the regulations include:

Machinery, equipment, means of transport and other equipment, instruments and devices associated with production and operations with
the term of use having exceeded one year;

Articles other than principal equipment for production and operation with an unit value of exceeding RMB2,000 and having been used
for more than two years.

Article 20

The “non-taxable items” mentioned in Article 10 of the regulations refer to non-taxable labor services, transfer of intangible assets,
the selling of immovable properties and fixed assets under construction.

All the building structures newly built, rebuilt, expanded or repaired or decorated by a taxpayer belong to the fixed assets under
construction mentioned in the preceding paragraph no matter what accounting method is adopted.

Article 21

“Non-normal losses” mentioned in Article 10 of the regulations refer to losses other than normal in the process of production and
operations. They include:

Losses from natural disasters;

Losses from theft and deterioration due to mismanagement; and

Other non-normal losses.

Article 22

If one of the cases listed in subparagraphs 2 to 6 of Article 10 of the regulations occurs for goods which have been bought in and
set off against the incoming tax amount or for taxable labor services, the incoming tax amount for such goods and labor services
should be deducted from the incoming tax amount of the period. If the incoming tax amount cannot be determined accurately, the deductible
incoming tax amount should be computed according to the real cost of the period.

Article 23

If a taxpayer concurrently engaging in tax-free items or non-taxable items (not including fixed assets under construction) is unable
to accurately separate the income tax amount that should not be set off, the income tax amount that should not be set off should
be computed according to the following formula:

Non-deductible incoming tax amount = All incoming tax amount of the month * Total of the sales amount of the tax-free items and turnover
of non-taxable items of the month/ Total of the sales volume and business turnover of the month

Article 24

The standards for small-scale taxpayers as mentioned in Article 11 of the regulations are:

For taxpayers engaging in goods production or providing taxable labor services and taxpayers mainly in goods production or providing
taxable labor services and concurrently doing wholesale or retail sales, the annual sales volume that is subject to value-added tax
(hereinafter referred to as taxable sales volume) is less than RMB 1 million;

For taxpayers engaging in wholesale or retail sales, the annual taxable sales volume is less than RMB 1.8 million.

Individuals, non-enterprise units or enterprises not often committing taxable acts whose annual taxable sales volumes exceed the standards
for small-scaled taxpayers shall be taxed as small-scaled taxpayers.

Article 25

The sales volume of a small-scale taxpayer does not include its taxed amount.

If a small-scale taxpayer adopts the method of pricing by combining sales volume and taxed amount in selling goods or providing taxable
labor services, its sales volume shall be computed according to the following formula:

Sales volume = Sales volume containing tax/ (1 + Tax rate)

Article 26

If a small-scale taxpayer returns the sales volume to the buyers due to purchase returns or allowance, the volume should be deducted
from the sales volume of the period when the purchase returns or allowances occur.

Article 27

The reference about “sound accounting system” mentioned in Article 14 of the regulations is the accurate accounting of selling tax
amount, incoming tax amount and taxed amount according to the requirements of the accounting system and tax authorities.

Article 28

An individual business people may be acknowledged as a general taxpayer if he meets the requirements listed in Article 14 of the
regulations and has the approval of the tax bureaus under the direct management of the State Administration of Taxation.

Article 29

A small-scale taxpayer once designated as a general taxpayer is not allowed to turn-back as a small-scale taxpayer.

Article 30

The taxed amount should be computed according to the sales volume and value-added tax rate and it is not allowed to set off against
incoming tax amount or to use special value-added tax invoices for a general taxpayer belonging to one of the following cases:

The accounting system is not sound or no accurate tax data can be provided;

The taxpayer meets the requirements of a general taxpayer but fails to apply for acknowledgment procedures.

Article 31

The tax-free items exempted for value-added taxes as mentioned in Article 16 of the regulations are:

The term “agriculture” mentioned in subparagraph 1 refers to plant culture, breeding, forestry, animal husbandry and aquatic products.

Agriculture producers include units and individuals engaging in agricultural operations.

Agricultural products refer to the primary agricultural produce and the scope shall be determined by the tax bureaus directly under
the State Administration of Taxation.

“Old and second-hand books” mentioned in subparagraph 3 refer to old books and second-hand books purchased from the society at large.

Articles mentioned in subparagraph 8 refer to cruisers, motorcycles and goods other than cars subject to consumption tax.

Articles used refer to the articles used by others as mentioned in Article 8 of the rules.

Article 32

The starting point for levying value-added tax as mentioned in Article 18 of the regulations applies to individuals only.

The starting points for levying value-added tax are as follows:

For selling goods, a monthly sales volume in the range of RMB 600-2,000;

For providing taxable labor services, a monthly sales volume in the range of RMB 200-800;

For paying taxes by installments, each sales volume (day) in the range of RMB 50-80.

Sales volume mentioned in the preceding paragraphs refers to the sales volume of small-scale taxpayers as mentioned in Paragraph 1
of Article 25 of the rules.

The tax bureaus directly under the State Administration of Taxation should fix the starting points for levying value-added tax for
their own areas in line with actual circumstances and submit them to the State Administration of Taxation for the record.

Article 33

The time for tax obligations in selling goods or taxable labor services as provided for in subparagraph 1 of Article 19 of the regulations
should be defined according to different methods of settlements as:

For cases of selling goods with direct payment, no matter whether the goods are dispatched or not, the time is set at the very day
when the bill of lading is handed over to the buying party and the sales volume or document for sales volume is received;

For cases of entrusting receipt of payment to others or banks, the time is set at the very day when the goods are sent and collection
procedures are completed;

For cases of credit or installment sale, the time is set at the day as agreed by contracts;

For cases of advance payment, the time is set at the day when the goods are dispatched;

For cases of consignment sales, the time is set at the day when the consignment purchase list is received;

For cases of providing taxable labor services, the time is set at the day when payment or document for payment is received;

For cases of sales as listed in subparagraphs 3 to 8 of Article 4 of the rules, the time is set at the day when the goods change
hands.

Article 34

For sales of taxable labor services made within the territory of China by a unit or individual outside China of no operating organizations
inside the territory, the agents of the latters will be the withholding agents and if there is no agent, the buyers will be the withholding
agents.

Article 35

If a household of no fixed operation sells goods or taxable labor services in places other than its residence and fails to file tax
returns with the tax authorities of the place of sales, the tax authorities of the place of its organization or residence will levy
tax in retrospect.

Article 36

Tax authorities mentioned in Article 20 of the regulations refer to the State Administration of Taxation and tax collecting agencies
under its administration.

The tax authorities in charge or tax collecting agents mentioned in the rules refer to the tax agencies above the level of the tax
bureaus under the administration of the State Administration of Taxation.

Article 37

The terms “less than” or “more than” mentioned in the rules all include the base figures.

Article 38

The rules shall be interpreted by the Ministry of Finance or by the State Administration of Taxation.

Article 39

The rules shall enter into force as of the date of the promulgation of the regulations. The Rules for the Implementation of the Regulations
(draft) of the People’s Republic of China on Value-Added Tax and the Rules for the Implementation of the Regulations (draft) of the
People’s Republic of China on Product Tax issued by the Ministry of Finance on September 28, 1984 shall be repealed simultaneously.

The Ministry of Finance
1993-12-25

AGRICULTURE LAW

Agriculture Law of the People’s Republic of China

(Adopted at the Second Meeting of the Standing Committee of the Eighth National People’s Congress on July 2, 1993, promulgated by
Order No.6 of the President of the People’s Republic of China on July 2, 1993, and effective as of July 2, 1993)

CHAPTER I GENERAL PROVISIONS

Article 1 This Law is formulated with a view to ensuring the fundamental position of agriculture in the national economy, developing the socialist
market economy in rural areas, safeguarding the lawful rights and interests of agricultural production and operation organizations
and agricultural labourers, and promoting the continuous, steady and coordinated growth of agriculture.

Article 2 The State adheres to the guiding principle of taking agriculture as the foundation in developing the national economy.

The State shall adopt measures to ensure the steady development of agriculture.

The main object in developing agriculture is to actively develop the socialist market economy in rural areas, further emancipate and
develop the rural productive forces, develop and utilize the rural labour force, land and various resources, increase effective supplies
of agricultural products, and satisfy the demands of the people’s life and the development of social economy; and on the basis of
the development of production, to increase the income of agricultural labourers, raise their living standards, build a new countryside
of common prosperity and civilization and gradually realize agricultural modernization.

“Agriculture” as mentioned in this Law means crop-plantation, forestry, animal husbandry and fishery.

“Agricultural production and operation organizations” mentioned in this Law mean agricultural economic collectives, State-owned agricultural
enterprises or other agricultural enterprises.

Article 3 Land in rural and suburban areas is owned by collectives except for those portions belonging to the State, that is, to the whole
people, as stipulated by relevant laws. Forests, mountains, grasslands, unreclaimed lands, beaches, waters and other natural resources
are owned by the State, with the exception of the forests, mountains, grasslands, unreclaimed lands and beaches that are owned by
collectives in accordance with the law.

Article 4 The right to the use of State-owned lands or collective-owned lands may be transferred according to law. No organization or individual
may appropriate, buy, sell or otherwise engage in the transfer of land by unlawful means.

People’s governments at various levels must value and make a rational use of land, and earnestly protect cultivated land. Acts of
unlawful appropriation of cultivated land or misuse of land shall be prohibited.

Article 5 In rural areas, socialist economy under public ownership shall be taken as the main sector, and meanwhile diversified economic sectors
shall be developed jointly so as to prosper rural economy.

Article 6 The State shall stabilize the rural responsibility systems, the main form of which is the household output-related system of contracted
responsibility, perfect the two-level operation system of the household contract responsibility system supplemented by unified management,
develop socialized service systems, expand actual strength of collective economy, and lead peasants to the road of common prosperity.

Article 7 The State shall vitalize agriculture by relying on the progress of science and technology and on the development of education.

Article 8 The State shall develop water conservancy undertakings and industries of means of agricultural production so as to ensure the material
supplies for the steady growth of agricultural production.

Article 9 The State shall award the units or individuals that have made remarkable achievements in the development of agriculture.

Article 10 People’s governments at various levels must attach great importance to the agricultural work, assume the responsibility of organizing
in a unified way all the relevant departments and the whole society to support agriculture, and well perform all the work related
to the development of agriculture and serving the development of agriculture.

The departments in charge of agriculture under the State Council shall, in accordance with their respective functions and duties,
be responsible for the nation-wide agricultural work. Other relevant departments under the State Council shall, within the scope
of their respective functions and duties, be responsible for the relevant nation-wide work in the service of agricultural production
and operation.

The departments in charge of agriculture under local people’s governments at or above the county level shall, in accordance with their
respective functions and duties, be responsible for the relevant agricultural work in their administrative areas. Other relevant
departments under local people’s governments at or above the county level shall, within the scope of their respective functions and
duties, be responsible for the relevant work in the service of agricultural production and operation.

CHAPTER II SYSTEM OF AGRICULTURAL PRODUCTION AND OPERATION

Article 11 Collective-owned land shall be owned collectively by the peasants of the village according to law, and shall be operated and managed
by agricultural economic collectives of the village or by the villagers committee. Land that has already been under the ownership
of peasant economic collectives of a township (or town) may be owned collectively by the peasants of the township (or town).

If land collectively owned by the peasants of a village has been respectively under the ownership of two or more agricultural economic
collectives in the village, such land may be collectively owned by the peasants of the respective agricultural economic collectives.

Article 12 Lands, mountains, grasslands, unreclaimed lands, beaches and water surfaces owned by collectives or the State and exploited by agricultural
economic collectives, may be contracted to individuals or collectives for agricultural production. State-owned or collective-owned
waste hills or unreclaimed lands suitable for afforestation may be contracted to individuals or collectives for afforestation. The
right of individuals or collectives to undertake operation by contract shall be protected by law. The party awarding contract and
the contractor shall conclude an agricultural contract to define the rights and duties of both parties.

Article 13 Contractors shall, except as otherwise agreed upon in agricultural contracts, enjoy the decision-making power in production and operation,
the right of disposition of their products and the right of remuneration, and at the same time must fulfil the duties agreed on in
the contracts. In case a contractor contracts for afforestation of waste hills and unreclaimed lands suitable for afforestation,
provisions of the Forestry Law shall be followed.

With consent of the party awarding the contract, the contractor may, within the period of the contract, sub-contract the lands, mountains,
grasslands, unreclaimed lands, beaches and water surfaces he has contracted for, and may also transfer the rights and duties agreed
upon in the agricultural contract to a third party.

At the expiration of a contract, the contractor shall enjoy priority in further contracting for the lands, mountains, grasslands,
unreclaimed lands, beaches and water surfaces for which he originally contracted.

In case a contractor deceases during the term of a contract, the successor of the deceased contractor may continue the contract.

Article 14 Agricultural economic collectives or villagers committees shall provide production services to individuals or collectives that have
contracted for the lands, mountains, grasslands, unreclaimed lands, beaches or water surfaces.

Article 15 The State shall encourage individuals or collectives to contract to develop and rehabilitate waste hills, unreclaimed lands or waste
beaches, and shall protect the contractors’ lawful rights and interests.

Article 16 Peasants shall pay taxes in accordance with the law, and pay the expenses retained for the village’s collective undertakings and
fees for unified management of township public undertakings according to law, and shall afford compulsory labours and accumulated
labours for the public undertakings in rural areas according to law.

Article 17 The State shall protect the lawful properties of peasants or agricultural production and operation organizations from violation.

Article 18 Any collection of fees from peasants or agricultural production and operation organizations by State organs for handling official
business must be based on laws or regulations or decisions made by the competent departments empowered by the State Council, or the
provisions of rules formulated by the people’s governments at the provincial level, and such rules must be reported to the State
Council for the record. The scopes and standards of such fees shall be made public and necessary inspections and checks shall be
carried out in light of the circumstances. Peasants or agricultural production and operation organizations shall have the right to
refuse to pay fees collected by State organs for handling official business without the basis of laws or regulations or decisions
made by the competent departments empowered by the State Council or the provisions of rules formulated by the people’s governments
at the provincial level.

Any imposition of fines upon peasants or agricultural production and operation organizations by State organs must be based on the
provisions of laws or regulations. Peasants or agricultural production and operation organizations shall have the right to refuse
to pay any fines imposed upon them by State organs without the basis of laws or regulations.

No apportionment shall be made by any State organs or units to peasants or agricultural production and operation organizations in
any form. Any exaction of manpower, financial resources or materials from peasants or agricultural production and operation organizations
shall be categorized as apportionment, except as otherwise provided in laws or regulations. And peasants or agricultural production
and operation organizations shall have the right to refuse apportionment in any form.

Article 19 Raising funds from peasants or agricultural production and operation organizations must be carried out on voluntary basis, and no
compulsory fund-raising shall be practised. Peasants or agricultural production and operation organizations shall have the right
to refuse any compulsory fund-raising demanded by any State organs or units.

Article 20 The State shall encourage agricultural economic collectives or other relevant organizations to develop various forms of socialized
service undertakings before, during or after agricultural production. Departments in fields such as finance, banking, science and
technology, and material resources shall provide support to socialized service undertakings of agricultural production.

CHAPTER III AGRICULTURAL PRODUCTION

Article 21 The State shall take measures in the aspects of finance, means of agricultural production, technology and market information to assist
agricultural production and operation organizations or agricultural labourers in developing agricultural production.

Article 22 The State shall guide agricultural production and operation organizations or agricultural labourers to adjust the structure of agricultural
production according to market demands, ensure steady growth of cotton and grain production, achieve all-round development of crop-plantation,
forestry, animal husbandry and fishery, and develop an agriculture with high yield, good quality and high benefits.

The State shall establish production bases of commodity grain and commodity cotton in a planned way.

Article 23 People’s governments at various levels shall map out plans for comprehensive development of agriculture to develop agriculture in
width and depth and organize the implementation thereof.

Article 24 People’s governments at various levels and agricultural economic collectives shall take measures to develop township and town enterprises
and tertiary industries so as to support the development of agriculture, and to transfer surplus agricultural labour force.

Article 25 People’s governments at various levels and agricultural production and operation organizations shall map out plans and take measures
to organize the construction of irrigation and water conservancy works and shelter forests so as to ensure the steady expansion of
farmland with stable yields despite of drought or waterlogging.

Article 26 People’s governments at various levels and agricultural production and operation organizations shall establish and perfect the management
system of irrigation and water conservancy works, develop water-saving irrigation facilities, strictly control the appropriation
of water resources for irrigation by non-agricultural construction projects and forbid any organizations or individuals to unlawfully
appropriate or destruct irrigation and water conservancy facilities.

Article 27 The State shall encourage and support agricultural production and operation organizations or agricultural labourers to apply advanced
and suitable agricultural machinery for the purpose of raising the level of agricultural mechanization.

Article 28 The State shall encourage and support the processing and comprehensive development and utilization of grains, increase the added
value of grains and improve the nutritive structure of people’s food.

Article 29 People’s governments at various levels shall take measures to improve the abilities of battling against natural calamities in agriculture,
do a good job in preventing and fighting disasters and relieving the victims thereof, assist the victims to resume their production
and carry out mutual assistances and mutual relieves in the society; as to victims who can hardly secure their daily life, the people’s
governments at various levels shall organize them to provide for and help themselves by engaging in production, and shall extend
relieves and assistances to them.

The State shall give aids to poverty-stricken areas, help them to conduct economic exploitation and improve their conditions of economic
development.

Article 30 People’s governments at various levels shall support the development of meteorological undertakings in the service of agriculture
and enhance the abilities of forecasting meteorological calamities.

Article 31 The State shall encourage and assist the development of insurance undertakings for agriculture.

The principle of voluntariness shall be practised in agricultural insurance. No organization or individual may force any agricultural
labourer or agricultural production and operation organization to take out agricultural insurance.

Article 32 The State shall practise a system of animal and plant epidemic prevention and quarantine. All organizations or individuals must abide
by the laws and administrative rules and regulations on animal and plant epidemic prevention and quarantine.

Article 33 The State shall take measures of macro-regulation and control to maintain a reasonable price ratio between agricultural products
and the principal means of agricultural production such as chemical fertilizers, pesticides, agricultural plastic films, agricultural
machinery and diesel oil for agricultural use.

Article 34 People’s governments at various levels and agricultural production and operation organizations shall establish and improve the safe-use
system of agricultural means of production such as pesticides, veterinary drugs and agricultural machinery which may endanger the
safety of persons or livestock, and shall educate agricultural labourers to ensure safety in production.

Any producer or seller of pesticides, veterinary drugs, chemical fertilizers, seeds, agricultural machinery, agricultural plastic
films and other agricultural means of production shall be responsible for the qualities of the products he produces or sells. Any
act of passing defective products off as high-quality ones, or passing fake products off as genuine ones, or passing substandard
ones off as standard ones, shall be prohibited. The production of such agricultural means of production as pesticides, veterinary
drugs and agricultural machinery, which the State has publicly ordered to be obsolete, shall be forbidden.

CHAPTER IV CIRCULATION OF AGRICULTURAL PRODUCTS

Article 35 Market regulation shall be gradually practised in the purchasing or selling of agricultural products, and the State shall carry out
necessary macro-regulation and control in the purchasing or selling activities of major agricultural products relating to the national
economy and the people’s livelihood.

The State Council or the people’s governments of provinces, autonomous regions or municipalities directly under the Central Government
empowered by the State Council may entrust relevant management organizations with the purchase of the major agricultural products
relating to the national economy and the people’s livelihood. The variety and quantity of agricultural products, the purchase of
which is so entrusted, shall be prescribed by the State Council or by the people’s governments of provinces, autonomous regions or
municipalities directly under the Central Government empowered by the State Council.

The State Council may, when necessary, set the entrustment purchase prices of the specially designated agricultural products.

Article 36 The State shall practise the protective purchasing price system and establish risk fund for the major agricultural products such
as grains relating to the national economy and the people’s livelihood.

The State shall practise a central and local multi-leveled storage and regulation system for the major agricultural products such
as grains relating to the national economy and the people’s livelihood, and set up reserve funds, establish and perfect the storage
and transportation system so as to guarantee the supply and stabilize the market.

Article 37 The State-owned commercial organizations and the collective commercial organizations such as supply and marketing co-operatives shall
strengthen the construction of storage facilities, provide market information, improve the purchasing work, play a role of main channel,
and offer service to peasants in their selling of agricultural products.

The State shall encourage and guide peasants to engage in various forms of circulation activities of agricultural products. Agricultural
production and operation organizations and agricultural labourers may, in accordance with the relevant provisions of the State, engage
in activities of purchasing, processing, wholesaling, trafficking and retailing of agricultural products.

Article 38 The State shall encourage and support enterprises, institutions and individuals to engage in transregional or inter-trade joint operational
activities in producing, processing or selling of agricultural products according to law.

Article 39 The State shall support the establishment and development of rural fairs and wholesale markets for agricultural products.

Wholesale markets for agricultural products shall have transaction regulations. No administrator of wholesale market for agricultural
products may participate in the transactions of the wholesale market for agricultural products.

Article 40 Agricultural production and operation organizations and other economic organizations properly qualified may acquire the managerial
power of foreign trade with approval granted in accordance with the regulations of the State Council, and engage in import and export
trade of agricultural products.

Article 41 People’s governments at or above the county level shall organize the relevant departments and units such as those of finance, banking,
grain, supply and marketing to raise in time enough funds for purchasing agricultural products. No unit or individual may intercept
or misappropriate such funds.

Units purchasing agricultural products must, at the time of purchasing, pay off the money to the agricultural production and operation
organizations or peasants who sell their agricultural products.

No units purchasing agricultural products may, at the time of purchasing, beat down the grade or price of agricultural products or
deduct any costs from the payment. Any withholding of taxes to be made under laws or administrative rules and regulations shall be
handled in accordance with the provisions of relevant laws or administrative rules and regulations.

CHAPTER V INPUT TO AGRICULTURE

Article 42 The State shall gradually increase the overall input to agriculture. The growing rate of the annual overall input to agriculture
by the national finance shall be higher than that of regular national revenue.

The State shall take measures to promote the further exploitation of foreign capitals in agriculture.

Article 43 People’s governments at or above the county level shall, in accordance with the relevant provisions of the State, establish special
agricultural funds for agricultural development, forest cultivation and construction of special projects such as water conservancy
facilities.

Article 44 The State shall, by such means as taxation, price, credit and loan, encourage and guide the agricultural production and operation
organizations and agricultural labourers to increase their input to agriculture.

The State shall encourage and support agricultural production and operation organizations and agricultural labourers to raise agricultural
funds on voluntary basis and by various ways.

Article 45 The input to agriculture by the State shall be used in the following infrastructure and engineering projects: key projects for harnessing
big rivers and lakes, large-scale water conservancy projects for flood and waterlogging control, diversion and irrigation, major
infrastructure facilities for agricultural production and circulation of agricultural products, production bases of commodity grain,
commodity cotton and timber forest, projects for shelter-forest, and fundamental facilities for agricultural education, agricultural
scientific research, popularization of technology and meteorology.

Agricultural production and operation organizations and agricultural labourers shall put in fund and labour accumulation in input
to agricultural production and capital construction such as irrigation and water conservancy works, and the State shall grant support
thereto.

Article 46 The State shall, by such means as taxation, credit and loan, encourage and support the development of industries of means of agricultural
production, and make efforts to meet the needs of agricultural production for means of agricultural production such as chemical fertilizers,
pesticides, veterinary drugs, agricultural plastic films and agricultural machinery.

Article 47 People’s governments at various levels shall strengthen their control over the application of the agricultural funds of the State
and guide the agricultural economic collectives to make a rational use of their collective funds.

No unit shall intercept or misappropriate the funds for agriculture allocated by people’s governments at various levels or agricultural
loans by banks.

CHAPTER VI AGRICULTURAL SCIENCE AND TECHNOLOGY, AND AGRICULTURAL EDUCATION

Article 48 People’s governments at various levels shall steadily increase the expenditure on agricultural science and technology and on agricultural
education to promote agricultural science and technology as well as agricultural education undertakings.

The State shall encourage economic collectives, State-owned enterprises and institutions, and other social forces to engage in agricultural
science and technology as well as agricultural education undertakings.

The relevant departments under the State Council shall make overall planning for the basic research, applied research and high technology
research of agricultural science and technology, organize joint tackling of major projects, and promote the international co-operation
and exchanges of agricultural science and technology.

Article 49 The State shall implement compulsory education in the countryside, develop professional education of agriculture and enhance the
cultural and technical qualifications of agricultural labourers.

Article 50 The State shall support the popularization of agricultural techniques to promote the prompt application of advanced agricultural
techniques to agricultural production.

Setups for popularizing agricultural techniques shall coordinate with units of agricultural scientific research and education to popularize
advanced agricultural techniques.

Article 51 The State shall afford preferential treatments in respect of taxation, credit and loan to enterprises initiated for the service of
agriculture by setups for popularizing agricultural techniques, units of agricultural scientific research and relevant schools.

Article 52 People’s governments at various levels shall take measures to reinforce and strengthen the contingent of agricultural science and
technology, education and popularization of agricultural techniques, safeguard and improve the working and living conditions and
better the treatment of the professional scientific and technological personnel engaged in the work of popularizing agricultural
techniques and shall, in accordance with the provisions of the State, give subsidies to such personnel and encourage them to contribute
their services to agriculture.

Article 53 The State shall encourage peasants to apply the advanced agricultural techniques and support them to form various kinds of scientific
and technological organizations.

CHAPTER VII AGRICULTURAL RESOURCES AND AGRICULTURAL ENVIRONMENTAL PROTECTION

Article 54 In the development of agriculture, resources must be utilized in a rational way and the ecological environment must be protected
and improved.

People’s governments at various levels shall draw up plans for regionalization of agricultural resources, programmes for agricultural
environmental protection and plans for the development of rural energy, and organize the rehabilitation of the agricultural ecological
environment.

Article 55 People’s governments at or above the county level shall delimit protection areas of basic farmlands, and carry out special protection
for the cultivated lands within the protection areas of basic farmlands. The specific measures therefor shall be stipulated by the
State Council.

People’s governments at or above the county level shall take measures to strengthen the development and rehabilitation of barren hills,
unreclaimed lands and desolated beaches.

Agricultural production and operation organizations and agricultural labourers shall keep good maintenance of their lands, make a
rational use of chemical fertilizers and pesticides, increase their application of organic fertilizers so as to improve soil fertility
and prevent the land from pollution, destruction and soil fertility declination.

Article 56 The State shall, in the work of water and soil conservation, implement the policy of prevention first, overall planning, comprehensive
prevention and control, adoption of measures suited to local conditions, strengthening management and laying stress on beneficial
results. People’s governments at various levels shall take measures to strengthen the rehabilitation of small river basins, control
hazards of sand storms, prevent and control soil erosion and desertification.

Destroying forest or burning vegetation for land reclamation, or building dykes to reclaim land from a lake or reclaiming slopes banned
by the State shall be prohibited.

Article 57 The State shall implement the system of compulsory tree- planting in the whole nation. People’s governments at various levels shall
take measures to organize the masses to plant trees, protect forests and prevent fires, control plant diseases and insect pests in
the forests, protect forest lands, check up denudation and illegal felling of trees, and increase the forest coverage.

Article 58 The State shall protect and make a rational use of the natural resources such as water, forest, grassland, wild animals and plants,
and protect them from pollution or destruction.

CHAPTER VIII LEGAL LIABILITY

Article 59 Anyone who, in violation of the provisions of Article 18 or Article 19 of this Law, collects fees from, or imposes fines upon, or
apportions costs among, or compulsorily raises funds from peasants or agricultural production and operation organizations shall be
checked up and made public by the organs at higher levels, whoever has collected money or has used labour force or material resources
shall be ordered by the organs at higher levels to return the money so collected or to pay compensation at the market price of the
labour force or material resources so used within a time limit. If the circumstances are serious, persons held directly responsible
shall be given administrative sanctions by the organs at higher levels or the units they belong to.

Article 60 Any unit which, in violation of the provisions of paragraph 1 of Article 41 or paragraph 2 of Article 47 of this Law, intercepts
the funds for purchasing agricultural products and misappropriates the funds to any use other than purchasing agricultural products,
or intercepts the funds allocated for agriculture by people’s governments at various levels and misappropriates such funds to any
use other than agricultural expenditure, or intercepts the agricultural loans granted by banks and misappropriates such loans to
any non-agricultural use, shall be ordered by organs at higher levels to return the funds intercepted or misappropriated within a
time limit. And if the circumstances are serious, persons held directly responsible shall be given administrative sanctions by the
organs at higher levels or the units they belong to.

Article 61 Anyone who, in violation of the provisions of Article 4 of this Law, buys or sells or illegally transfers land in any other way,
or illegally occupies land, shall be investigated for legal liability in accordance with the provisions of the Land Administration
Law.

&nbsp

RULES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON THE ADMINISTRATION OF TAX COLLECTION

e0294020021015

The State Council

Order of the State Coucil of the People’s Republic of China

No.123

The Rules for the Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection are hereby Promulgated
and effective as of the date of promulgation.

Premier of the State Council: Li Peng

August 4, 1993

Rules for the Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection

Chapter I General Provisions

Article 1

These Rules are formulated in accordance with the provisions of the Law of the People’s Republic of China on the Administration of
Tax Collection (hereinafter referred to as the Tax Administration Law).

Article 2

The Tax Administration Law and these Rules shall apply to the administration of the levying and collection of the various types of
taxes imposed by the tax authorities. In cases not covered by the provisions of the Tax Administration Law and these Rules, matters
shall be handled in accordance with the provisions of other relevant tax laws and administrative legislations.

Article 3

The initial levying and suspended levying of taxation, as well as tax reductions and exemptions, tax refunds and supplementary tax
payments shall be handled in accordance with the provisions of the Tax Administration Law and these Rules. A tax authority shall
have the right to refuse to implement any decision in conflict with the provisions of tax laws and administrative legislations and
shall report such a case to its higher-level tax authority.

Article 4

The State Council competent tax authority as stated in Article 5 of the Tax Administration Law and in these Rules shall refer to
the Ministry of Finance and the State Administration of Taxation.

Chapter II Taxation Registration

Article 5

The term “taxpayer” as stated in the paragraph two of Article 9 of the Tax Administration Law shall refer to a unit or individual
not engaging in production or business operations, but obliged to pay tax pursuant to the provisions of the law and administrative
legislations. The scope of and measures for taxation registration for such units and individuals shall be stipulated separately.

Article 6

A taxpayer engaging in production or business operations shall file a written application for taxation registration with the relevant
tax authority within the stipulated time limit and shall accurately complete a tax registration form. The main contents of the tax
registration form shall include:

(1)

Name of unit, name of legal representative or business owner and the number of his resident identification card, passport or other
legal documentation;

(2)

Place of residence and of business operations;

(3)

Economic nature of the operations;

(4)

Form of enterprise and method of accounting;

(5)

Scope of production or business operations and method of operation;

(6)

Registered capital, total investment, name of bank where an account is held and bank account number;

(7)

Duration of the term of the production or business operations, number of employees, business licence number;

(8)

Party in charge of finance matters and taxation personnel;

(9)

Other relevant matters.

Where an enterprise establishes a branch operation or premises engaging in production or business operations in another district,
the enterprise must also register its head office’s name, address, legal representative, main scope of business, and name of the
party in charge of finance matters.

Article 7

When presenting the tax authority with its tax registration form, a taxpayer shall, depending on the circumstances, provide the following
documents and information:

(1)

Business licence;

(2)

Relevant contracts, articles of association and letters of agreement;

(3)

Bank account number documentation;

(4)

Resident identification card, passport or other legal documentation;

(5)

Other documents and information required by the tax authority.

Article 8

A tax authority shall complete its examination and verification of the tax registration form submitted by a taxpayer and the documents
and information provided within 30 days of their receipt. For those applications in compliance with regulations, registration shall
be granted and a tax registration certificate shall be issued.

The format of the tax registration certificate shall be determined by the State Administration of Taxation.

Article 9

If a change occurs to the contents of its taxation registration in the case of the taxpayer registered with the administrative authority
for industry and commerce, the taxpayer shall, within 30 days of registering the alteration with the administrative authority for
industry and commerce, present the relevant certificate to the original tax registration authority to apply for registration of the
alteration in tax. If, in accordance with regulations, the taxpayer is not required to be registered with the administrative authority
for industry and commerce, the taxpayer shall, within 30 days of the relevant organ approving or announcing the alteration, present
the relevant certificate to the original tax registration authority to apply for registration of the alteration in tax.

Article 10

If a taxpayer is involved in a dissolution, bankruptcy, cancellation or other circumstances, thus terminating its tax payment obligations
pursuant to the law, the taxpayer shall, before canceling its registration with the administrative authority for industry and commerce,
present the relevant certificate to the original tax registration authority to apply for cancellation of its taxation registration.
If, in accordance with regulations, the taxpayer is not required to be registered with the administrative authority for industry
and commerce, the taxpayer shall, within 15 days of the relevant organ approving or announcing the termination, present the relevant
certificate to the original tax registration authority to apply for cancellation of its tax registration.

If a change in a taxpayer’s place of residence or place of business operations necessitates an alteration of its relevant tax registration
authority, the taxpayer shall, before applying to the administrative authority for industry and commerce to amend or cancel its registration
and before changing its place of residence or place of business operations, present the relevant certificate to the original tax
registration authority to apply for cancellation of its tax registration and shall carry out tax registration procedures with the
relevant tax authority in the place to which the taxpayer has moved.

A taxpayer whose business licence is revoked by the administrative authority for industry and commerce shall, within 15 days of the
revocation of the business licence, apply to the original tax registration authority for cancellation of its tax registration.

Article 11

Before carrying out procedures to cancel its tax registration, a taxpayer shall settle all payable taxes, overdue payment fines and
other fines and shall turn over invoices and other taxation documents to the tax authority.

Article 12

Except in cases where a tax registration certificate is not required in accordance with regulations, a taxpayer must present a tax
registration certificate when carrying out the following matters:

(1)

Applying for a tax reduction, exemption or refund;

(2)

Purchasing invoices;

(3)

Obtaining a certificate for tax revenue administration of outside operations;

(4)

Other tax related matters.

Article 13

A tax withholding agent bearing an obligation to withhold, collect and hand over taxes pursuant to tax laws and administrative legislations
shall apply to the responsible tax authority to be issued with a tax withholding or tax collection certificate.

Article 14

A tax authority shall implement a regular certificate inspection and replacement system for tax registration certificates. A taxpayer
shall present the relevant certificate to the responsible tax authority within the stipulated time limit to undergo certificate inspection
or replacement procedures.

Article 15

The tax registration certificate issued to taxpayers and the tax withholding or tax collection certificate issued to tax withholding
agents shall not be permitted to be lent to others, altered, damaged, sold or forged.

Should a taxpayer lose a tax registration certificate or a tax withholding agent lose a tax withholding or tax collection certificate,
a written report shall be filed with the responsible tax authority, the lost document shall be publicly declared invalid and, at
the same time, an application shall be made for the certificate to be reissued.

Article 16

A taxpayer engaging in production or business operations who wants to undertake production or business activities in another county
(town) must present the certificate for tax revenue administration of outside operations, issued by its local tax authority, to the
tax authority of the new place of operations for inspection and registration and shall accept its administration of taxation matters.

Chapter III Administration of Account Books and Vouchers

Article 17

A taxpayer engaging in production or business operations shall, in accordance with the provisions of Article 12 of the Tax Administration
Law, establish account books within 15 days of the date of issue of its business licence.

The term “account books” as stated in the previous paragraph shall refer to general ledgers, detailed accounts, journals and other
auxiliary account books. General ledgers and journals must be in a bound form.

Article 18

An individual industrial or commercial undertaking with only a small production or business operation and which genuinely lacks the
ability to keep account books may appoint a registered accountant or accounting personnel recognized by the tax authority to keep
its books and handle accounting matters. Should there be real difficulty in appointing a registered accountant or accounting personnel
recognized by the tax authority, the party may, subject to approval by a tax authority at county level or above, keep a book for
pasting in all receipt and expenditure vouchers and a goods purchase and sale registry, etc., pursuant to the provisions of the tax
authority.

Article 19

Within 15 days of receipt of its tax registration certificate, a taxpayer engaging in production or business operations shall report
details of its financial and accounting systems or measures for handling finance and accounting matters to the tax authority for
the record.

Article 20

Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislations, a tax
withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to be withheld or collected.

Article 21

If a taxpayer or tax withholding agent intends using a computer to keep accounts, details of the bookkeeping software, programs, user’s
manuals and other relevant material shall first be sent to the responsible tax authority for the record.

If a taxpayer or tax-withholding agent has a sound accounting system and can use a computer accurately and completely to calculate
its gains or income, the account entries it stores and puts out may be regarded as an account book. The records must, however, be
printed out as written entries and kept intact. If the accounting system is not sound and gains or income are unable to be calculated
accurately and completely by computer, the taxpayer or tax-withholding agent shall establish a general ledger and other accounts
relating to its tax payments or the withholding or collection of tax.

Article 22

Account books, vouchers and statements shall be kept in the Chinese language. In national minority autonomous localities, one of the
local national minority language scripts in common use throughout the locality may be used simultaneously. Foreign investment enterprises
and foreign enterprises may use a foreign language script simultaneously.

Article 23

Except if the provisions of relevant laws and administrative legislations stipulate otherwise, account books, vouchers, statements,
proof of tax payment and other relevant tax material must be kept for 10 years.

Chapter IV Tax Declarations

Article 24

A taxpayer or tax withholding agent must, within the declaration period stipulated by the law and administrative legislations or determined
by tax authorities pursuant to the provisions of the law and administrative legislations, lodge a tax return or a report on tax withheld
or collected and handed over on behalf of others with the responsible tax authority.

A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction
or exemption period.

If a taxpayer has difficulty going to a tax authority to lodge its tax return, the tax return may be sent by post, subject to approval
by the tax authority. If a tax return is mailed, the date on the postmark shall be regarded as the actual date of lodgment.

Article 25

The tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding
agent accordingly shall include the following main contents: tax category, taxable items, taxable projects or projects on which tax
should be withheld and paid over or collected and paid over, applicable tax rate or tax amount per unit, basis for tax calculations,
deductible items and standards, amount of tax payable or the amount of tax due to be withheld or collected and paid over and the
applicable tax period.

Article 26

A taxpayer lodging a tax return shall complete the tax declaration form accurately and, depending on the circumstances, shall submit
the following relevant documents and information accordingly:

(1)

Financial and accounting statements and related explanatory material;

(2)

Contracts and letters of agreement relevant to the tax payment;

(3)

Certificate for tax revenue administration of outside operations;

(4)

Relevant documentation issued by public notary bodies within China and overseas;

(5)

Other documents and information required by tax authorities in accordance with regulations.

Article 27

A tax-withholding agent filing a report on tax withheld or collected and handed over on behalf of others shall complete the form accurately
and submit legal certificates related to its tax withholding and collection obligations, as well as other relevant documents and
information required by the tax authorities.

Article 28

If a taxpayer or tax withholding agent has genuine difficulty submitting a tax return or a report on tax withheld or collected and
handed over on behalf of others within the stipulated time limit and requires an extension, a written application for an extension
shall be lodged with the tax authority within the stipulated time limit and, subject to examination and approval of the application
by the tax authority, procedures shall be completed within the approved extension period.

If a taxpayer or tax withholding agent is unable to submit a tax return or a report on tax withheld or collected and handed over on
behalf of others within the stipulated time limit due to force majeure, the period may be extended, but a report must be made to
the tax authority immediately after the force majeure conditions have abated. The tax authority shall grant approval after verifying
the facts.

Chapter V Tax Collection

Article 29

In accordance with the provisions of the law and administrative legislations, tax authorities shall collect all kinds of taxes and
shall turn over the taxes, overdue payment fines and other fines collected to the State treasury.

Article 30

A taxpayer unable to pay taxes on schedule due to special difficulties may, in accordance with the provisions of paragraph one of
Article 20 of the Tax Administration Law, be granted an extension subject to approval by the tax authority and no overdue payment
fine shall be added during the approved extension period.

Article 31

A tax authority may collect taxes based on an examination of the relevant accounts, assessment, inspection, fixed period-fixed amount
collection and other methods.

Article 32

A tax authority may, in accordance with relevant State regulations, commission related units to collect small, decentralized, nuisance
tax payments and shall issue such units with a certificate of a commissioned tax collector. A commissioned unit shall collect taxes
lawfully in the name of the tax authority pursuant to the conditions stipulated in the certificate of a commissioned tax collector.

Article 33

If a taxpayer posts its tax return, the tax payment funds shall be posted at the same time as the tax return is sent. After receiving
a tax return and tax payment funds, the tax authority must issue the taxpayer with proof of tax payment and carry out procedures
for the handing over of tax payments to the State treasury.

Article 34

The term “proof of tax payment certificate” as stated in Article 22 of the Tax Administration Law shall refer to the various types
of tax paid certificates, tax memos, revenue stamps, withholding certificates and other documentation of tax payment.

The format of a tax paid certificate shall be determined by the State Administration of Taxation.

Article 35

In the case of a taxpayer in one of the instances stated in Article 23 of the Tax Administration Law, a tax authority shall have
the right to use one of the following methods to assess the amount of tax payable:

(1)

Assess the amount of tax payable with reference to the income and profit rate of other local taxpayers involved in the same or a similar
line of business on a similar scale and at a similar level of income;

(2)

Assess the amount of tax payable according to the cost, plus reasonable amounts of expenses and profit;

(3)

Assess the amount of tax payable according to a calculation or assessment of the amount of raw materials, fuel, power, etc., consumed;

(4)

Assess the amount of tax payable according to other reasonable methods.

If use of one of the aforesaid methods is insufficient to accurately assess the amount of tax payable, two or more methods may be
used concurrently.

Article 36

The term “affiliated enterprise” as stated in Article 24 of the Taw Administration Law shall refer to a company, enterprise or other
economic entity which has one of the following relationships:

(1)

Direct or indirect ownership or control in relation to such areas as capital, business operations and purchases and sales;

(2)

Direct or indirect ownership or control by a third party;

(3)

Other mutually beneficial associations.

A taxpayer shall be obliged to provide its local tax authority with details of prices, expenses standards, etc., with regard to its
business transactions with affiliated enterprises.

Article 37

The “business transactions between independent enterprises” as stated in Article 24 of the Tax Administration Law shall refer to
business dealings between enterprises with no correlative relationship which are conducted pursuant to fair transaction prices and
common business practices.

Article 38

If pricing, in relation to purchasing and sales transactions conducted between a taxpayer and an affiliated enterprise, is not handled
in line with business transactions between independent enterprises, the tax authority may, when determining the amount of tax payable,
adjust the amount of taxable income in accordance with the following procedures and methods:

(1)

According to pricing for the same or similar business transactions between independent enterprises;

(2)

According to the revenue and profit margin obtainable if reselling the goods to a non-affiliated third party;

(3)

According to the cost, plus reasonable expenses and profit;

(4)

According to other appropriate methods.

Article 39

If, in the case of an accommodation fund between a taxpayer and an affiliated enterprise, the amount of interest paid or received
exceeds or is less than the amount that would be agreeable between non-affiliated parties or exceeds or is less than the normal interest
rates of similar loan services, the competent tax authority may make adjustments based on normal interest rates.

Article 40

If labor service fees for labor services provided between a taxpayer and an affiliated enterprise are not charged or paid for pursuant
to provisions for business transactions between independent enterprises, the competent tax authority may make adjustments based on
normal fee standards for similar types of labor service activities.

Article 41

In the case of business transactions, such as the assigning of assets or provision of property rights, between a taxpayer and an affiliated
enterprise, if usage fees are not priced, charged or paid for pursuant to provisions for business transactions between independent
enterprises, the competent tax authority may make adjustments based on an amount that would be agreeable to non-affiliated enterprises.

Article 42

If a unit or individual engages in contracting for engineering projects or providing labor services without obtaining a business licence,
the tax authority may order it to pay a tax payment security deposit. The said unit or individual shall settle tax payments with
the tax authority within the stipulated period. Should it fail to do so, the tax payment security deposit shall be used to offset
the amount of tax payable.

Article 43

If a unit or individual engages in business operations without obtaining a business licence and the tax authority confiscates commodities
or goods pursuant to the provisions of Article 25 of the Tax Administration Law, the party concerned shall pay its taxes within
15 days of the date of confiscation. In the case of confiscated commodities or goods which are fresh, live, perishable or easily
lose their efficacy, the tax authority may first auction them during their quality guarantee period and then use the proceeds to
offset the amount of tax payable.

Article 44

The “tax payment guarantee” as stated in Article 26 and Article 28 of the Tax Administration Law shall include a tax payment guarantor
proposed by the taxpayer and approved by the tax authority, as well as property owned by the taxpayer which is not connected with
a mortgage.

A tax payment guarantor shall refer to any citizen, legal person or other economic entity within Chinese territory able to provide
a tax payment guarantee. Government agencies shall not be permitted to act as a tax payment guarantor.

Article 45

A tax payment guarantor agreeing to provide a tax payment guarantee for a taxpayer shall complete a tax payment guarantee statement
which specifies the target, scope of the guarantee, duration of guarantee period, guarantee obligations and other relevant matters.
A guarantee statement shall only be deemed to be valid after the taxpayer, tax payment guarantor and tax authority have signed it
and affixed their seals.

If using owned property not subject to a mortgage as a tax payment guarantee, a taxpayer shall make a detailed list of the property
to be used as a guarantee and specify the value of the property and other relevant matters. A tax payment guarantee property inventory
shall only be deemed to be valid after the taxpayer and tax authority have signed it and affixed their seals.

Article 46

The confiscation and sealing up of commodities, goods and other property by a tax authority must be executed by two or more taxation
personnel and the owner of the said items must be notified. If a citizen, the owner or an adult member of his household shall be
notified to be present. If a legal person or economic entity, the legal representative or person in charge shall be notified to be
present. If the principal refuses to be present, this shall not affect the carrying out of procedures.

Article 47

If intending to offset the proceeds of confiscated commodities, goods and other property against payable taxes, the tax authority
shall engage an auction organization established pursuant to the law to auction the goods or a commercial enterprise to buy the goods
at market prices. If free trading in the said goods is prohibited by the State, the relevant units shall be engaged to purchase the
goods at State listed prices.

Article 48

The term “liability for compensation” as stated in paragraph three of Article 26 of the Tax Administration Law shall refer to a case
where the tax authority’s adoption of inappropriate tax payment guarantee measures causes the legal rights and interests of a taxpayer
to sustain real economic losses.

Article 49

The term “other financial institutions” as stated in Article 26 and Article 27 of the Tax Administration Law shall refer to trust
and investment corporations, rural credit cooperatives, urban credit cooperatives and other financial organizations established with
the approval of the People’s Bank of China.

Article 50

The term “bank savings” as stated in Article 26 and Article 27 of the Tax Administration Law shall include the savings deposits
of individual industrial and commercial undertakings engaging in production and business operations.

Article 51

If a taxpayer or tax withholding agent engaging in production or business operations fails to pay tax or fulfil tax withholding or
collection obligations within the stipulated period or if the tax payment guarantor fails to make a guaranteed tax payment within
the stipulated period, the tax authority shall issue a tax payment call notice imposing a time limit for payment which shall be a
maximum of 15 days.

Article 52

If a taxpayer with outstanding tax payments fails to settle the amount or provide a tax payment guarantee before attempting to leave
Chinese territory, the tax authority may notify the border control authority to prevent the said party’s departure. Detailed measures
on exit prevention procedures shall be determined by the State Administration of Taxation in Conjunction with the Ministry of Public
Security.

Article 53

The period for commencing and finishing payment of overdue payment fines as provided in paragraph two of Article 20 of the Tax Administration
Law shall commence on the day following the end of the tax payment period as prescribed by the law and administrative legislations
or as stipulated by tax authorities pursuant to the law and administrative legislations and shall continue to the day when the taxpayer
or tax withholding agent actually settles or fulfils its taxation obligations.

Article 54

The term “special circumstances” as stated in paragraph two of Article 31 of the Tax Administration Law shall refer to a case where
a taxpayer or tax withholding agent fails to pay tax or pays less than the amount payable or fails to withhold or withholds an insufficient
amount or fails to collect or collects an insufficient amount due to incorrect calculations or other such errors where the amount
involved exceeds 100,000 yuan.

Article 55

A tax authority may pursue tax payments over an unlimited period in a case where a taxpayer, tax withholding agent or other parties
concerned use tax evasion means to not pay taxes or to pay an insufficient amount or to fraudulently obtain a tax rebate.

Article 56

The period of time for supplementary payment or pursued payment of taxes as stated in Article 31 of the Tax Administration Law shall
be calculate from the due date when the taxpayer or tax withholding agent failed to pay or paid less than the amount payable.

Chapter VI Tax Investigations

Article 57

A tax authority exercising its powers of office provided under the provisions of subparagraph (1) of Article 32 of the Tax Administration
Law may do so at the business premises of a taxpayer or tax withholding agent. If deemed necessary and subject to approval by the
head of a tax authority (or its sub-branch) at county level or above, the tax authority may also demand that the taxpayer’s or tax
withholding agent’s account books, accounting documentation, statements and other relevant materials of the previous accounting year
be submitted for examination. When doing so, however, the tax authority must provide the taxpayer or tax withholding agent with a
detailed list of the items taken and shall return them intact within three months.

Article 58

A tax authority exercising its powers of office provided under the provisions of subparagraph (6) of Article 32 of the Tax Administration
Law shall designate responsible personnel and conduct procedures based on the nationally uniform permit to examine bank savings accounts,
while being obliged to maintain confidentiality in relation to the party under investigation.

The format of the permit to examine bank savings accounts shall be determined by the State Administration of Taxation.

Article 59

On discovering that the contents of a taxpayer’s tax registration does not conform with reality, a tax authority may order the matter
to be rectified and shall collect taxes pursuant to the actual circumstances.

Article 60

Tax authorities and taxation personnel must exercise their tax payment inspection powers in accordance with the provisions of the
Tax Administration Law and these Rules. Taxation personnel must show their tax payment inspection certificates when carrying out
such work. Taxpayers, tax withholding agents and other parties concerned shall have the right to refuse an inspection if no such
certificate is produced.

The format of the tax payment inspection certificate shall be determined by the State Administration of Taxation.

Chapter VII Legal Liability

Article 61

If a taxpayer fails to carry out procedures for tax registration, amendment or cancellation of registration on schedule, the tax authority
shall issue the taxpayer with notice of a prescribed period rectification order. A taxpayer failing to comply with the rectification
order within the prescribed period shall be penalized in accordance with the provisions of Article 37 of the Tax Administration
Law.

Article 62

If a taxpayer fails to establish an account book pursuant to regulations, the tax authority shall, within three days of the date of
discovery on inspection, issue the taxpayer with notice of a prescribed period rectification order. A taxpayer failing to comply
with the rectification order within the prescribed period shall be penalized in accordance with the provisions of Article 37 of
the Tax Administration Law.

If a taxpayer violates the provisions of the Tax Administration Law and these Rules through its unauthorized destruction of account
books, accounting documentation or other relevant material before the end of the prescribed period of safekeeping, the tax authority
may impose a fine of between RMB2, 000 yuan and RMB10, 000 yuan. If a case is serious enough to constitute a crime, it shall be transferred
to a judicial organ to pursue crim

DECISION OF THE NATIONAL PEOPLE’S CONGRESS ON AUTHORIZING THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS TO ESTABLISH A PRELIMINARY WORKING BODY OF THE PREPARATORY COMMITTEE FOR THE HONG KONG SPECIAL ADMINISTRATIVE REGION

Category	SPECIAL ADMINISTRATIVE REGION	Organ of Promulgation	The National People’s Congress	Status of Effect	In Force
Date of Promulgation	1993-03-31	Effective Date	1993-03-31

Decision of the National People’s Congress on Authorizing the Standing Committee of the National People’s Congress to Establish a Preliminary Working Body of the Preparatory Committee for the Hong Kong Special Administrative Region

(Adopted at the First Session of the Eighth National People’s Congress on

March 31, 1993)

Having considered the proposal submitted by Guangdong Delegation for the
establishment of the Preliminary Working Commission of the Preparatory
Committee for the Hong Kong Special Administrative Region, the First Session
of the Eighth National People’s Congress, in accordance with the provisions
on establishing within the year 1996 a Preparatory Committee for the Hong Kong
Special Administrative Region by the National People’s Congress as stipulated
in the Decision of the National People’s Congress on the Method for the
Formation of the First Government and the First Legislatve Council of the
Hong Kong Special Administrative Region and seeing that the time for China
to resume its exercise of sovereignty over Hong Kong is approaching and there
is large amount of work to do to ensure the smooth transition in 1997, decides
to authorize the Standing Committee of the Eighth National People’s Congress
to establish a preliminary working body of the Preparatory Committee for the
Hong Kong Special Administrative Region, which shall start to carry out
various relevant preparatory work.

REGULATIONS ON PROTECTION OF TRADITIONAL CHINESE MEDICINES

Regulations on Protection of Traditional Chinese Medicines

(Effective Date:1993.01.01–Ineffective Date:)

CHAPTER I GENERAL PROVISIONS CHAPTER II THE GRADING AND APPROVAL OF PROTECTION OF VARIETIES OF TRADITIONAL CHINESE MEDICINES CHAPTER
III PROTECTION OF THE PROTECTED VARIETIES OF TRADITIONAL CHINESE MEDICINES CHAPTER IV PENALTIES CHAPTER V SUPPLEMENTARY PROVISIONS

Article 1 This decree is hereby formulated with the aims of raising the quality of all varieties of traditional Chinese medicines, of protecting
the legal rights and interests of enterprises engaged in the production of traditional Chinese medicines, and of promoting the development
of activities relating to traditional Chinese medicines.

Article 2 This Decree is applicable for all varieties of traditional Chinese medicines produced and/or prepared within the territory of China,
including the traditional Chinese proprietary medicines, the extract and preparation of medicinal herbs, and the processed traditional
Chinese herbs.

This Decree is not applicable for those varieties of traditional Chinese medicines applying for patent rights, which is subject to
the law governing patent rights.

Article 3 The State practises graded protection for those varieties of traditional Chinese medicines stable in its quality and effective in
its therapeutic results in order to encourage the research and development of new varieties of traditional Chinese medicines with
clinical effectiveness.

Article 4 Health administrative departments under the State Council are responsible for the supervision and administration of activities relating
to the protection of traditional Chinese medicines. The responsible departments at the state level in charge of the preparation and
management of traditional Chinese medicines are to assist in the management of activities for the protection of all varieties of
traditional Chinese medicines.

CHAPTER II THE GRADING AND APPROVAL OF PROTECTION OF VARIETIES OF TRADITIONAL CHINESE MEDICINES

Article 5 All varieties of traditional Chinese medicines covered by this Decree for protection shall be those listed as the standardized medicines
at the state level. Application can be raised for those varieties listed, with the approval of health administrative departments
under the State Council, as standardized medicines at the provincial/municipal/autonomous regional level.

All varieties covered by this Decree are divided into Grade 1 and Grade 2 in its protection.

Article 6 All varieties of traditional Chinese medicines conforming with 1 of the following requirements can apply for Grade 1 protection:

that

(1) are with special therapeutic results to a given disease;

(2) are prepared with natural medicinal herbs covered by Grade 1 protection by the state; and

(3) are applicable to the prevention and treatment of certain specific diseases.

Article 7 All varieties of traditional Chinese medicines conforming with 1 of the following requirements can apply for Grade 2 protection:

that

(1) are conforming with the stipulations set forth in Article 6, and are removed from Grade 1 protection;

(2) are with noticeable therapeutic results to a given disease; and

(3) are extracted, and/or specifically prepared with its effective ingredient from natural medicinal herbs.

Article 8 Any new variety of traditional Chinese medicines having been duly approved by health administrative departments under the State Council
are subject to protection for a period as specified by the health administrative departments under the State Council, of which, if
having been found conforming with the stipulations as set forth in Article 6 and/or Article 7, can apply, following the procedures
as set forth in this Decree, for protection 6 months prior to the termination of the period for protection as approved specifically
by health administrative departments under the State Council.

Article 9 Procedures of application for protection of the variety of traditional Chinese medicines:

(1) Enterprises engaged in the preparation of traditional Chinese medicines can apply for protection of their products that conform
with the stipulations as set forth in Article 5, Article 6, Article 7 and Article 8. The application shall be submitted to the responsible
departments of local province/municipality/autonomous region in charge of the preparation and management of traditional Chinese medicines
for written verification, and to be further verified by local health administrative departments at the same level before its submission
to the health administrative departments under the State Council. Under specific conditions, enterprises engaged in the preparation
of traditional Chinese medicines may submit its application directly to the health administrative departments under the State Council,
or, submit its application through the responsible departments at the state level in charge of the preparation and managements of
traditional Chinese medicines for written verification.

(2) Health administrative departments under the State Council entrusts the National Committee on the Assessment of the Protected Traditional
Chinese Medicinal Products P. R. C. for assessment which is to be completed with a conclusion within 6 months as of the date of its
receipt of the application.

(3) Taking into account of the conclusion reached by the National Committee on the Assessment of the Protected Traditional Chinese
Medicinal Products P.R.C. the health administrative departments under the State Council is to make a decision, after consulting with
the responsible departments at the state level in charge of the preparation and management of traditional Chinese medicines, on whether
a protection is to be granted. The health administrative departments under the State Council is to issue “the Certificate of Variety
of Traditional Chinese Medicine under Protection” to those granted with a protection.

The health administrative departments under the State Council are responsible for the formulation of the National Committee on the
Assessment of the Protected Traditional Chinese Medicinal Products P. R. C. by inviting, after consulting with the responsible departments
at the state level in charge of the preparation and management of traditional Chinese medicines, experts of traditional Chinese medicines
in areas of clinical activities, scientific research, laboratory experiments, administration and management to serve as members on
the Committee.

Article 10 The applying enterprises shall submit adequate information material, as specified by the health administrative departments under
the State Council, to the National Committee on the Assessment of the Protected Traditional Chinese Medicinal Products P.R.C..

Article 11 The health administrative departments under the State Council are to publish, on designated specialized papers, the varieties of
traditional Chinese medicines granted with a protection, and that whose protection period is terminated.

CHAPTER III PROTECTION OF THE PROTECTED VARIETIES OF TRADITIONAL CHINESE MEDICINES

Article 12 The protection period lasts respectively for:

those under Grade 1 protection: 30 years, 20 years, and/or 10 years;

those under Grade 2 protection: 7 years.

Article 13 The ingredient and formulae, and its technical know-how of the preparation for varieties under Grade 1 protection shall be kept as
a secret within the protection period. Enterprises granted with “the Certificate of Variety of Traditional Chinese Medicine under
Protection”, the responsible departments for the preparation and management of traditional Chinese medicines, the health administrative
departments concerned, and all units and individuals concerned shall not make it known to the public.

All departments, enterprises and units concerned having a responsibility of maintaining its secrecy shall establish, in pursuit of
stipulations concerned formulated by the state, its security regulations.

Article 14 Any transference to areas outside the country of the ingredient and formulae, and its technical know-how for the preparation of varieties
under Grade 1 protection shall be conducted in pursuit of the security regulations stipulated by the state.

Article 15 If a given variety of traditional Chinese medicines under Grade 1 protection is required for lengthening its protection period, enterprises
concerned shall submit an application, in pursuit of the procedures as stipulated in Article 9 of this Decree, 6 months prior to
the termination of its protection period. The lengthening period of protection shall be decided upon by the health administrative
departments under the State Council taking into account of the assessment conclusion of the National Committee on the Assessment
of the Protected Traditional Chinese Medicinal Products P.R.C.. However, the lengthening period shall not exceed the length of the
protection period previously approved.

Article 16 The protection period for varieties of traditional Chinese medicines under Grade 2 protection can be lengthened for another 7 years.

The application for a lengthening of protection period for a given variety of traditional Chinese medicines shall be submitted by
enterprises concerned, in pursuit of the procedures as stipulated in Article 9 of this Decree, 6 months prior to the termination
of its protection period.

Article 17 The preparation of varieties of traditional Chinese medicines granted with a protection shall be limited to enterprises issued with
“the Certificate of Variety of Traditional Chinese Medicines under Protection” period. However, it does not include those as stipulated
in Article 19 of this Decree.

Article 18 If a given variety of traditional Chinese medicines granted with a protection by the health administrative departments under the
State Council was prepared by more than 1 enterprise before its approval, those enterprises not having applied for “the Certificate
of Variety of Traditional Chinese Medicines under Protection” shall submit its application, within 6 months as of its publication
on designated specialized papers, to the health administrative departments under the State Council for issuance. The application
shall be attached with reference material as stipulated in Article 10 of this Decree. The health administrative departments under
the State Council shall designate a drug control institution to examine its quality, and shall take the following measures based
on the results of the examination:

(1) to make an additional issuance, after consulting with the responsible departments at the state level in charge of the preparation
and management of the traditional Chinese medicines, of “the Certificate of Variety of Traditional Chinese Medicines under Protection”
to those having duly met the required standards established by the state; and

(2) to remove the previous approval of the said variety of traditional Chinese medicines, in pursuit of laws and regulations governing
the management of medicines, if it fails to meet the required standards established by the state.

Article 19 Upon the proposal raised by the responsible departments at the state level in charge of the preparation and management of traditional
Chinese medicines, and with the approval of health administrative departments under the State Council, relating to the replication
preparation of the protected varieties of traditional Chinese medicines much in need of clinically, the health departments of the
province/municipality/autonomous region, in which, the replicating enterprise is situated, may grant approval for replication preparation
of the said protected variety. The enterprise shall make a reasonable amount of payment to the enterprise granted with “the Certificate
of Variety of Traditional Chinese Medicines under Protection” for the transference of information of the ingredients and formulae,
and technical know-how. The amount of payment is to be decided upon by both sides through consultation, or, to be decided upon by
the health administrative departments under the State Council if no agreement is reached through consultation.

Article 20 Enterprises engaged in the preparation of the protected varieties of traditional Chinese medicines and responsible departments at
the local level in charge of the preparation and management of traditional Chinese medicines shall, following the requirements raised
by the health administrative departments at the provincial/ municipal/ autonomous regional level, constantly improve its working
conditions and raise the quality of its products.

Article 21 Application for registration in areas outside the country of any protected variety of traditional Chinese medicines within the protection
period is subject to the approval of the health administrative departments under the State Council.

Article 22 Any person responsible for the leakage of a secret as a result of violating the stipulation of Article 13 of this Decree is to be
given with a disciplinary sanction by the department the said person is affiliated, or, by administrative bodies at a higher level;
and is to be affixed the person’s criminal responsibility according to law if the case constitutes a crime.

Article 23 Any violence of the stipulation of Article 17 of this Decree by replicating presumptuously the preparation of any protected variety
of traditional Chinese medicines is to be regarded as the preparation of counterfeit medicine and to be dealt with according to law
by the health administrative departments at county level and above.

The health administrative departments at the county level and above are to confiscate all products and illegal income of any preparation
and sale of traditional Chinese medicines with a counterfeit “the Certificate of Variety of Traditional Chinese Medicines under Protection”,
and to impose a fine to any amount no more than 3 folds of the price of the variety legally prepared.

Judicial departments are to affix its criminal responsibility according to law if any activities as listed above constitute a crime.

Article 24 If any party refuses the ruling of the health administrative departments may apply for administrative reconsideration, or, lodge
an administrative appeal following the stipulations concerned in law and administrative regulations.

CHAPTER V SUPPLEMENTARY PROVISIONS

Article 25 The requirements and forms for application for protection of varieties of traditional Chinese medicines are to be formulated by the
health administrative departments under the State Council.

Article 26 The rights for the interpretation of this Decree rest on the health administrative departments under the State Council.

Article 27 The Decree comes into effect as of January 1,1993.

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

CATALOGUE OF FOREIGN-RELATED REGULATIONS ANNULLED FORMALLY FROM TO BY THE STATE COUNCIL

CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING PRINTING AND DISTRIBUTING THE RULES FOR THE IMPLEMENTATION OF THE INTERIM REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON VALUE-ADDED TAX

CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL ON RESTATING ONCE AGAIN THE PROVISIONS CONCERNING THE PROMULGATION OF NATIONAL REGULATIONS AND POLICIES ON FOREIGN ECONOMIC RELATIONS AND TRADE

AGRICULTURE LAW

RULES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON THE ADMINISTRATION OF TAX COLLECTION

DECISION OF THE NATIONAL PEOPLE’S CONGRESS ON AUTHORIZING THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS TO ESTABLISH A PRELIMINARY WORKING BODY OF THE PREPARATORY COMMITTEE FOR THE HONG KONG SPECIAL ADMINISTRATIVE REGION

REGULATIONS ON PROTECTION OF TRADITIONAL CHINESE MEDICINES

MEASURES FOR THE CONTROL OF HUNTING RIFLES AND AMMUNITION

COMPANY LAW

RULES FOR THE IMPLEMENTATION OF THE THE PROTECTION OF CULTURAL RELICS

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

Category	CATALOGUE OF INVALIDATED LAWS AND ADMINISTRATIVE TEGULATIONS GOVERNING FOREIGN-RELATED MATTERS	Organ of Promulgation	The State Council	Status of Effect	In Force
Date of Promulgation	1998-12-31	Effective Date	1998-12-31

Category	FOREIGN TRADE	Organ of Promulgation	The State Council	Status of Effect	In Force
Date of Promulgation	1993-09-23	Effective Date	1993-09-23

Category	AGRICULTURE, FORESTRY AND METEOROLOGY	Organ of Promulgation	The State Council	Status of Effect	In Force
Date of Promulgation	1993-12-25	Effective Date	1994-03-01

Category	LEGAL PERSONS AND ECONOMIC ORGANIZATIONS	Organ of Promulgation	The Standing Committee of the National People’s Congress	Status of Effect	Amendment
Date of Promulgation	1993-12-29	Effective Date	1994-07-01

Category	CULTURE	Organ of Promulgation	The State Council	Status of Effect	In Force
Date of Promulgation	1992-05-05	Effective Date	1992-05-05