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CIRCULAR OF THE STATE COUNCIL CONCERNING THE PILOT PROJECT FOR NATIONAL TOURIST VACATION AREAS

Category  TOURISM Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1992-08-17 Effective Date  1992-08-17  


Circular of the State Council Concerning the Pilot Project for National Tourist Vacation Areas



(August 17, 1992)

    For the purpose of further expanding the opening up of our country,
developing and exploiting our country’s rich tourist resources, promoting the
transformation of the sightseeing industry into a sightseeing and vacationing
industry in our country, and expediting the development of tourism, the State
Council has decided to launch a pilot project for national tourist vacation
areas in the places where the conditions are ripe, in which enterprises and/or
individuals from abroad and/or Taiwan, Hong Kong and Macau (hereinafter
referred to as the foreign investors) are encouraged to invest in the
development of tourist facilities and tourist businesses. A circular is hereby
promulgated as follows:

    1. National tourist vacation areas refer to comprehensive tourist areas
established in conformity with international requirements for vacation tours
and mainly open to overseas tourists. The areas shall be bounded clearly and
shall be located in the places which are suitable for concentrating complete
sets of tourist facilities, abundant with tourist vacation resources and
source of tourists, convenient for communications and have relatively firm
foundations of foreign relations.

    2. The State encourages the development of tourism and treats it as a key
industry for earning foreign exchange. National tourist vacation areas shall
be granted the following preferential policies:

    (1) The income tax on the enterprises with foreign investment established
within the areas shall be levied at a reduced rate of twenty-four percent.
Among them, enterprises with foreign investment of a productive nature
scheduled to operate for a period of not less than ten years shall, from the
first year of beginning to make a profit, be exempted from income tax in the
first and second years and allowed a fifty percent reduction in the third to
fifth years.

    (2) Building materials, production and management equipment,
transportation equipment and office supplies imported for enterprise use and
included in the total amount of investment by enterprises with foreign
investment established within the areas, as well as settling-in articles and
transportation equipment imported in reasonable quantities by foreign
investors or technicians or other personnel residing in the areas, shall be
exempted from customs duties and consolidated industrial and commercial taxes.
Raw materials, spare parts, components, fittings, auxiliary materials and
packaging materials imported for the production of tourist export goods shall
be treated as bonded goods by Customs.

    (3) Machinery, equipment and other materials for capital construction
required by the construction of infrastructure within vacation areas shall be
exempted from customs duties and product taxes (or value-added taxes).

    (4) Foreign exchange payment shops may be established within the areas.
The examination and approval of these shops shall be handled according to the
relevant State provisions.

    (5) Tourist automobile companies with Chinese-made automobiles and in
co-operation with foreign investors may be established within the areas.
Chinese-made automobiles purchased by the companies within a verified quantity
shall be exempted from the horizontal supporting fees, surcharges for
purchases of motor vehicles and extra consumption taxes. Tourist automobile
companies established by domestic enterprises within the areas may be treated
in reference with the above-mentioned policies. Such automobiles shall be used
only by tourist automobile companies established within the areas, and shall
not be transferred to others for sale. These policies shall be put into effect
by the State Planning Commission in consultation with other relevant
departments.

    (6) Tourist agencies of Category 1 in co-operation with foreign investors
may be established within the areas for overseas tourist services. The
National Tourism Administration shall be in charge of the examination and
administration of the tourist agencies.

    (7) The development of land for the construction within the areas shall be
handled according to the Interim Regulations of the People’s Republic of China
Concerning the Assignment and Transfer of the Right to Use of State-Owned Land
in the Urban Areas. Fees for the assignment of land use rights shall, within
five years from the approval date of the establishment of the areas, be
reserved within the areas for the construction of infrastructure.

    (8) Tourist foreign exchange earnings derived from the areas shall, within
five years from the approval date of the establishment of the areas, be
reserved in full as foreign exchange quotas for the sustained development of
the areas.

    3. Projects for tourist facilities built with foreign investment within
national tourist vacation areas shall, if the amount of investment falls
within the limit of powers for approval laid down by the State Council, be
examined and decided by the provinces, autonomous regions and municipalities
directly under the Central Government, and cities separately listed under the
national plan; those of projects for tourist lodging facilities shall be
submitted to the National Tourism Administration, the State Planning
Commission and the Ministry of Economic Relations and Foreign Trade for the
record. If the amount of investment exceeds the limit of powers for approval
laid down by the State Council, the projects shall be decided according to the
relevant State provisions. For enterprises established for projects of tourist
lodging facilities built with foreign investment, their term of operation
shall not exceed thirty years in principle.

    4. The pilot project for national tourist vacation areas shall be
submitted by local people’s governments to the State Council for examination
and approval.

    5. The pilot project for national tourist vacation areas is an important
arrangement in order to deepen the reform, expand the opening of the tourist
industry, change the structure of tourist products in our country, upgrade the
tourist products and improve their competitive power in the international
market. Departments concerned under the State Council and local governments
concerned shall make proper planning in real earnest and do a good job for
this pilot project. It’s inadvisable to establish too large-scale national
tourist vacation areas in the opening stages. They should gradually develop
from small to large.





CIRCULAR OF THE STATE SCIENCE AND TECHNOLOGY COMMISSION, THE STATE ECONOMIC RESTRUCTURING COMMISSION ON PRINTING AND ISSUING THE INTERIM PROVISIONS ON SEVERAL ISSUES CONCERNING THE ESTABLISHMENT OF HIGH AND NEW TECHNOLOGY INCORPORATED COMPANIES WITHIN NATIONAL HIGH AND NEW TECHNOLOGY INDUSTRY DEVELOPMENT ZONES

The State Science and Technology Commission, the State Economic Restructuring Commission

Circular of the State Science and Technology Commission, the State Economic Restructuring Commission on Printing and Issuing the Interim
Provisions on Several Issues Concerning the Establishment of High and New Technology Incorporated Companies within National High
and New Technology Industry Development Zones

GuoKeFaGaiZi [1992] No.796

November 19,1992

All the people’s governments of provinces, autonomous regions, municipalitie directly under the Central Government, ministries, commissions
and directly subordinate institutions of the State Council:

“Interim Provisions on Several Issues Concerning the Establishment of High and New Technology Incorporated Companies within National
High and New Technology Industry Development Zones” drafted by the Commission of Science Technology and the commission for economic
restructuring is hereby issued to you for the earnest implementation. Attachment:Interim Provisions on Several Issues Concerning the Establishment of High and New Technology Incorporated Companies within National
High and New Technology Industry Development Zones

Article 1

These Provisions are formulated in accordance with the Opinions on the Standardization of Incorporated Companies issued by the State
Economic Restructuring Commission and in consideration of the actual conditions of high and new technology industry development zones
and for the purposes of promoting the optimal combination of high and new technologies with other production factors and advancing
the development of high and new technology industry.

Article 2

These Provisions apply to the establishment of incorporated companies with a high and new technology nature within high and new technology
industry development zones which are approved by the State Council.

Article 3

High and new technology incorporated companies (hereinafter referred to as the company) mean the enterprise legal persons which are
established according to the Opinions on the Standardization of Incorporated Companies of the State Economic Restructuring Commission
(hereinafter referred to as the Opinions on the Standardization) and these Provisions and meet the requirements issued by the State
Science and for acknowledging high and new technology enterprises Technology Commission.

Article 4

The place of registration of a company is its residence. Both the company’s place of registration and its main working offices must
be located within the prescribed high and new technology industry development zone.

Article 5

When a former high and new technology enterprise is restructured into a company, its initiator may be one person if it is acknowledged
by the State Science and Technology Commission as a large or medium-sized high and new enterprise and is approved by the examination
and approval organ.

Article 6

If an enterprise legal person outside the territory or a foreign-capital enterprise legal person within the territory transferring
a high and new technology published by the State Science and Technology Commission or using the said technology as the share in the
company is to be an initiator of the company, it must be reported to the State Economic Restructuring Commission and the State Science
and Technology Commission for special examination and approval, however, the total number thereof may not exceed one-third of the
initiators.

Article 7

When a former high and new technology enterprise is transformed into a company, the property rights of the enterprise’s original net
assets must be defined. Assets of which property rights are difficult to be defined may be invested into the company and managed
in the form of legal person shares.

Article 8

The administrative departments of high and new technology industry development zones are the competent business departments for the
companies, and are responsible for examining the establishment of the companies within high and new technology development zones.

Article 9

The commissions (offices) for restructuring economic system of provinces, autonomous regions and municipalities directly under the
Central Government in the places where the companies are located or the organs authorized by the government are the examination and
approval organs for the companies.

Article 10

When intangible assets are priced as shares, the total amount of intangible assets priced may not, with special approval of the examination
and approval department for the company, exceed 30% of the company’s registered capital if the intangible assets include high and
new technologies. However, such a high and new technology included must meet the following requirements:

(1)

to be the core technology for the company’s main products;

(2)

to meet the requirements issued by the State Science and Technology Commission for acknowledging the high and new technology ;

(3)

to produce by the share subscriber the documentary evidence of post_title to the technology invested as shares, and to guarantee that the
company’s right over the said technology, within the scope or terms agreed upon, may challenge any third party; and

(4)

to have evaluation certificates issued by the technology evaluation organization approved by the State Science and Technology Commission
or its authorized department and a qualified certified public accountant firm.

Article 11

When a former high and new technology enterprise is transformed into a company, the enterprise may, after examination and approval
by the enterprise’s competent department and unanimous resolution of the active employees’ meeting of the former enterprise, give
reward in the form of personal shares to the scientific and technological personnel of the company who have made outstanding contributions
in creating the former enterprise in order to continue to ensure and promote the company’s consolidation and development and to bring
the advantage of intellectual resources into play.

Article 12

The Opinions on the Standardization apply to any matters not included in these Provisions.

Article 13

The science and technology commissions and the commissions for restructuring economic system of provinces, autonomous regions and
municipalities directly under the Central Government may formulate the rules for implementation in accordance with these Provisions.

Article 14

The State Science and Technology Commission is responsible for the interpretation of these Provisions.

Article 15

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



 
The State Science and Technology Commission, the State Economic Restructuring Commission
1992-11-19

 






STATEMENT OF THE CHINESE GOVERNMENT ON THE BASELINE OF THE TERRITOTIAL SEA

Category  TERRITORY AND DIPLOMATIC RELATIONS Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1996-05-15 Effective Date  1996-05-15  


Statement of the Chinese Government on the Baseline of the Territotial Sea of the People’s Republic of China



(May 15, 1996)

    According to the Law of the People’s Republic of China on the Territorial
Sea and the Continuous Zone promulgated on February 25, 1992, the government
of the People’s Republic of China hereby states part of the baseline of the
territorial sea adjacent to the mainland of the People’s Republic of China
and the baseline of the territorial sea adjacent to the Xisha Islands.

    1. The straight lines joining the following adjacent base points shall be
a part of the baseline of the territorial sea adjacent to the mainland:

    (1) Shandong Gaojiao (1)    37 degrees 24.0 minutes N

                                122
degrees 42.3 minutes E

    (2) Shandong Gaojiao (2)    37 degrees 23.7 minutes N

                                122
degrees 42.4 minutes E

    (3) The Moye Island (1)    36 degrees 57.8 minutes N

                              
122 degrees 34.2 minutes E

    (4) The Moye Island (2)    36 degrees 55.1 minutes N

                              
122 degrees 32.7 minutes E

    (5) The Moye Island (3)    36 degrees 53.7 minutes N

                              
122 degrees 31.1 minutes E

    (6) The Sushan Island    36 degrees 44.8 minutes N

                            
122 degrees 15.8 minutes E

    (7) The Chaolian Island    35 degrees 53.6 minutes N

                              
120 degrees 53.1 minutes E

    (8) The Dashan Island    35 degrees 00.2 minutes N

                            
119 degrees 54.2 minutes E

    (9) Macaihang    33 degrees 21.8 minutes N

                     121 degrees
20.8 minutes E

    (10) Waikejiao    33 degrees 00.9 minutes N

                      121
degrees 38.4 minutes E

    (11) The Sheshan Island    31 degrees 25.3 minutes N

                              
122 degrees 14.6 minutes E

    (12) Haijiao    30 degrees 44.1 minutes N

                    123 degrees
09.4 minutes E

    (13) Dongnanjiao    30 degrees 43.5 minutes N

                        123
degrees 09.7 minutes E

    (14) The Brother-Two Island    30 degrees 10.1 minutes N

                                  
122 degrees 56.7 minutes E

    (15) The Yushan Islands    28 degrees 53.3 minutes N

                              
122 degrees 16.5 minutes E

    (16) The Taizhou Islands (1)    28 degrees 23.9 minutes N

                                    121
degrees 55.0 minutes E

    (17) The Taizhou Islands (2)    28 degrees 23.5 minutes N

                                    121
degrees 54.7 minutes E

    (18) Daotiaoshan    27 degrees 27.9 minutes N

                        121
degrees 07.8 minutes E

    (19) The Dongyin Island    26 degrees 22.6 minutes N

                              
120 degrees 30.4 minutes E

    (20) The Dongsha Island    26 degrees 09.4 minutes N

                              
120 degrees 24.3 minutes E

    (21) The Niushan Island    25 degrees 25.8 minutes N

                              
119 degrees 56.3 minutes E

    (22) The Wuqiu Island    24 degrees 58.6 minutes N

                            
119 degrees 28.7 minutes E

    (23) The Dongding Island    24 degrees 09.7 minutes N

                                118
degrees 14.2 minutes E

    (24) Daganshan    23 degrees 31.9 minutes N

                      117
degrees 41.3 minutes E

    (25) The Nanpeng Islands (1)    23 degrees 12.9 minutes N

                                    117
degrees 14.9 minutes E

    (26) The Nanpeng Islands (2)    23 degrees 12.3 minutes N

                                    117
degrees 13.9 minutes E

    (27) Shibeishanjiao    22 degrees 56.1 minutes N

                          
116 degrees 29.7 minutes E

    (28) Zhenshiyan    22 degrees 18.9 minutes N

                      
115 degrees 07.5 minutes E

    (29) The Jiapeng Islands    21 degrees 48.5 minutes N

                                113
degrees 58.0 minutes E

    (30) The Weijia Island    21 degrees 34.1 minutes N

                              112
degrees 47.9 minutes E

    (31) Dafanshi    21 degrees 27.7 minutes N

                     112 degrees
21.5 minutes E

    (32) The Qizhou Islands    19 degrees 58.5 minutes N

                              
111 degrees 16.4 minutes E

    (33) Shuangfan    19 degrees 53.0 minutes N

                      111
degrees 12.8 minutes E

    (34) The Dazhou Island (1)    18 degrees 39.7 minutes N

                                  110
degrees 29.6 minutes E

    (35) The Dazhou Island (2)    18 degrees 39.4 minutes N

                                  110
degrees 29.1 minutes E

    (36) Shuangfanshi    18 degrees 26.1 minutes N

                        
110 degrees 08.4 minutes E

    (37) Lingshuijiao    18 degrees 23.0 minutes N

                        
110 degrees 03.3 minutes E

    (38) Dongzhou (1)    18 degrees 11.0 minutes N

                        
109 degrees 42.1 minutes E

    (39) Dongzhou (2)    18 degrees 11.0 minutes N

                        
109 degrees 41.8 minutes E

    (40) Jinmujiao    18 degrees 09.5 minutes N

                      109
degrees 34.4 minutes E

    (41) Shenshijiao    18 degrees 14.6 minutes N

                        109
degrees 07.6 minutes E

    (42) The Xigu Island    18 degrees 19.3 minutes N

                            108
degrees 57.1 minutes E

    (43) Yinggezui (1)    18 degrees 30.2 minutes N

                          108
degrees 41.3 minutes E

    (44) Yinggezui (2)    18 degrees 30.4 minutes N

                          108
degrees 41.1 minutes E

    (45) Yinggezui (3)    18 degrees 31.0 minutes N

                          108
degrees 40.6 minutes E

    (46) Yinggezui (4)    18 degrees 31.1 minutes N

                          108
degrees 40.5 minutes E

    (7) Ganenjiao    18 degrees 50.5 minutes N

                     108 degrees
37.3 minutes E

    (48) Sigengshajiao    19 degrees 11.6 minutes N

                          108
degrees 36.0 minutes E

    (49) Junbijiao    19 degrees 21.1 minutes N

                      108
degrees 38.6 minutes E

    2. The staight lines joining the following adjacent base points shall be
the baseline of the territorial sea adjacent to the Xisha Islands:

    (1) The Dongdao Island (1)    16 degrees 40.5 minutes N

                                  112
degrees 44.2 minutes E

    (2) The Dongdao Island (2)    16 degrees 40.1 minutes N

                                  112
degrees 44.5 minutes E

    (3) The Dongdao Island (3)    16 degrees 39.8 minutes N

                                  112
degrees 44.7 minutes E

    (4) Langhuajiao (1)    16 degrees 04.4 minutes N

                          
112 degrees 35.8 minutes E

    (5) Langhuajiao (2)    16 degrees 01.9 minutes N

                          
112 degrees 32.7 minutes E

    (6) Langhuajiao (3)    16 degrees 01.5 minutes N

                          
112 degrees 31.8 minutes E

    (7) Langhuajiao (4)     16 degrees 01.0 minutes N

                            112
degrees 29.8 minutes E

    (8) The Zhongjian Island (1)    15 degrees 46.5 minutes N

                                    111
degrees 12.6 minutes E

    (9) The Zhongjian Island (2)    15 degrees 46.4 minutes N

                                    111
degrees 12.1 minutes E

    (10) The Zhongjian Island (3)    15 degrees 46.4 minutes N

                                    
111 degrees 11.8 minutes E

    (11) The Zhongjian Island (4)    15 degrees 46.5 minutes N

                                    
111 degrees 11.6 minutes E

    (12) The Zhongjian Island (5)    15 degrees 46.7 minutes N

                                    
111 degrees 11.4 minutes E

    (13) The Zhongjian Island (6)    15 degrees 46.9 minutes N

                                    
111 degrees 11.3 minutes E

    (14) The Zhongjian Island (7)    15 degrees 42.7 minutes N

                                    
111 degrees 11.4 minutes E

    (15) Beijiao (1)    17 degrees 04.9 minutes N

                        111
degrees 26.9 minutes E

    (16) Beijiao (2)    17 degrees 05.4 minutes N

                        111
degrees 26.9 minutes E

    (17) Beijiao (3)    17 degrees 05.7 minutes N

                        111
degrees 27.2 minutes E

    (18) Beijiao (4)    17 degrees 06.0 minutes N

                        111
degrees 27.8 minutes E

    (19) Beijiao (5)    17 degrees 06.5 minutes N

                        111
degrees 29.2 minutes E

    (20) Beijiao (6)    17 degrees 07.0 minutes N

                        111
degrees 31.0 minutes E

    (21) Beijiao (7)    17 degrees 07.1 minutes N

                        111
degrees 31.6 minutes E

    (22) Beijiao (8)    17 degrees 06.9 minutes N

                        111
degrees 32.0 minutes E

    (23) The Zhaoshu Island (1)    16 degrees 59.9 minutes N

                                  
112 degrees 14.7 minutes E

    (24) The Zhaoshu Island (2)    16 degrees 59.7 minutes N

                                  
112 degrees 15.6 minutes E

    (25) The Zhaoshu Island (3)    16 degrees 59.4 minutes N

                                  
112 degrees 16.6 minutes E

    (26) The Beidao Island    16 degrees 58.4 minutes N

                              112
degrees 18.3 minutes E

    (27) The Zhongdao Island    16 degrees 57.6 minutes N

                                112
degrees 19.6 minutes E

    (28) The Nandao Island    16 degrees 56.9 minutes N

                              112
degrees 20.5 minutes E

    (1) The Dongdao Island (1)    16 degrees 40.5 minutes N

                                  112
degrees 44.2 minutes E

    The other part of the baseline of the territorial sea of the People’s
Republic of China shall be announced separately by the government of the
People’s Republic of China.





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

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

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

Article 12  The seventh paragraph of the Preamble to the Constitution, which reads, “The victory in China’s New-Democratic Revolution
and the successes in its socialist cause have been achieved by the Chinese people of all nationalities, under the leadership of the
Communist Party of China and the guidance of Marxism-Leninism and Mao Zedong Thought, by upholding truth, correcting errors and surmounting
numerous difficulties and hardships. China is at the primary stage of socialism. The basic task of the nation is to concentrate its
effort on socialist modernization in line with the theory of building socialism with Chinese characteristics. Under the leadership
of the Communist Party of China and the guidance of Marxism-Leninism and Mao Zedong Thought, the Chinese people of all nationalities
will continue to adhere to the people’s democratic dictatorship and the socialist road, persevere in reform and opening to the outside
world, steadily improve socialist institutions, develop socialist democracy, improve the socialist legal system and work hard and
self-reliantly to modernize the country’s industry, agriculture, national defence and science and technology step by step to turn
China into a socialist country that is prosperous, powerful, democratic and culturally advanced”, is revised to read, “The victory
in China’s New-Democratic Revolution and the successes in its socialist cause have been achieved by the Chinese people of all nationalities,
under the leadership of the Communist Party of China and the guidance of Marxism-Leninism and Mao Zedong Thought, by upholding truth,
correcting errors and surmounting numerous difficulties and hardships. China will be in the primary stage of socialism for a long
time to come. The basic task of the nation is to concentrate its effort on socialist modernization along the road of building socialism
with Chinese characteristics. Under the leadership of the Communist Party of China and the guidance of Marxism-Leninism, Mao Zedong
Thought and Deng Xiaoping Theory, the Chinese people of all nationalities will continue to adhere to the people’s democratic dictatorship
and the socialist road, persevere in reform and opening to the outside world, steadily improve socialist institutions, develop the
socialist market economy, develop socialist democracy, improve the socialist legal system and work hard and self-reliantly to modernize
the country’s industry, agriculture, national defence and science and technology step by step to turn China into a socialist country
that is prosperous, powerful, democratic and culturally advanced.” 

 

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

Article 14  Article 6 of the Constitution, which reads, “The basis of the socialist economic system of the People’s Republic
of China is socialist public ownership of the means of production, namely, ownership by the whole people and collective ownership
by the working people.” “The system of socialist public ownership supersedes the system of exploitation of man by man; it applies
the principle of ‘from each according to his ability, to each according to his work'”, is revised to read, “The basis of the socialist
economic system of the People’s Republic of China is socialist public ownership of the means of production, namely, ownership by
the whole people and collective ownership by the working people. The system of socialist public ownership supersedes the system of
exploitation of man by man; it applies the principle of ‘from each according to his ability, to each according to his work’.” “In
the primary stage of socialism, the State upholds the basic economic system in which the public ownership is dominant and diverse
forms of ownership develop side by side and keeps to the distribution system in which distribution according to work is dominant
and diverse modes of distribution coexist.”  

Article 15  The first paragraph of Article 8 of the Constitution, which reads, “In rural areas the responsibility system, the
main form of which is household contract that links remuneration to output, and other forms of cooperative economy, such as producers’,
supply and marketing, credit and consumers’ cooperatives, belong to the sector of socialist economy under collective ownership by
the working people. Working people who are members of rural economic collectives have the right, within the limits prescribed by
law, to farm plots of cropland and hilly land allotted for their private use, engage in household sideline production and raise privately
owned livestock”, is revised to read, “The rural collective economic organizations apply the dual operation system characterized
by the combination of centralized operation with decentralized operation on the basis of operation by households under a contract.
In rural areas, all forms of cooperative economy, such as producers’, supply and marketing, credit and consumers’ cooperatives, belong
to the sector of socialist economy under collective ownership by the working people. Working people who are members of rural economic
collectives have the right, within the limits prescribed by law, to farm plots of cropland and hilly land allotted for their private
use, engage in household sideline production and raise privately owned livestock.” 

Article 16  Article 11 of the Constitution, which reads, “The individual economy of urban and rural working people, operating
within the limits prescribed by law, is a complement to the socialist public economy. The State protects the lawful rights and interests
of the individual economy.” “The State guides, assists and supervises the individual economy by administrative control.” “The State
permits the private sector of the economy to exist and develop within the limits prescribed by law. The private sector of the economy
is a complement to the socialist public sector of the economy. The State protects the lawful rights and interests of the private
sector of the economy, and exercises guidance, supervision and control over the private sector of the economy”, is revised to read,
“The non-public sectors of the economy such as the individual and private sectors of the economy, operating within the limits prescribed
by law, constitute an important component of the socialist market economy.” ” The State protects the lawful rights and interests
of the individual and private sectors of the economy, and exercises guidance, supervision and control over the individual and the
private sectors of the economy.” 

Article 17  Article 28 of the Constitution, which reads, “The State maintains public order and suppresses treasonable and other
counter-revolutionary activities; it penalizes criminal activities that endanger public security and disrupt the socialist economy
as well as other criminal activities; and it punishes and reforms criminals”, is revised to read, “The State maintains public order
and suppresses treasonable and other criminal activities that endanger State security; it penalizes criminal activities that endanger
public security and disrupt the socialist economy as well as other criminal activities; and it punishes and reforms criminals.”
Notice: All Rights Reserved to the Legislative Affairs Commission of the Standing Committee of the National People’s Congress.






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

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


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

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

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

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

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

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





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

The Standing Committee of the National People’s Congress

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

No.19

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

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

June 28, 1999

Law of the People’s Republic of China on Donation for Public Welfare Undertakings ContentsChapter I General Provisions

Chapter II Donation and Acceptance of Donation

Chapter III Usage and Management of Property Donated

Chapter IV Preferential Measures

Chapter V Legal Liability

Chapter VI Supplementary Provisions

Chapter I General Provisions

Article 1

This Law is enacted with a view to encouraging donation, standardizing the act of donation and acceptance of donation, protecting
the lawful rights and interests of donors, donees and beneficiaries, and promoting the development of public welfare undertakings.

Article 2

On the condition that natural persons, legal persons, and other organizations voluntarily donate property to legally established public
welfare associations and not-for-profit public welfare institutions without any compensation, and the donated property is used for
public welfare undertakings, this Law shall be applied.

Article 3

Public welfare undertakings mentioned in this Law refer to following matters:

(1)

activities of relieving disasters, helping the poor, assisting the disabled as well as other social groups and individuals in trouble;

(2)

education, science, culture, public health, and sports;

(3)

environmental protection, construction of public facilities;

(4)

other social and public welfare undertakings promoting the development and progress of society.

Article 4

Donation shall be made on a voluntary basis and without compensation, compulsory apportions or apportions in disguised form are prohibited,
the engagement of for-profit activities in the name of donation shall not be permitted.

Article 5

The use of donated property shall be subject to the willingness of a donor, and conforms to the purpose of public welfare, the donated
property shall not be misappropriated for other purposes.

Article 6

The making of donation shall be in conformity with laws and regulations; it shall not go against social morality, nor impair public
interests and other citizens’ legal rights and interests.

Article 7

Property and its increment accepted as donation by public welfare associations is social and public property, which is protected by
laws of the State; no unit or individual may appropriate, seize, or damage it.

Article 8

The State supports the development of public welfare undertakings, and gives supports and preferential treatments to public welfare
associations and not-for-profit public welfare institutions with a nature of.

The State encourages natural persons, legal persons and other organizations to make donations to public welfare undertakings.

Natural persons, legal persons and other organizations making outstanding contributions to donation for public welfare undertakings
are to be given commendation by the people’s governments or the relevant departments. Before giving public commendation to a donor,
comment for the donor shall be obtained in advance.

Chapter II Donation and Acceptance of Donation

Article 9

Natural persons, legal persons and other organizations may make donations to public welfare associations and not-for-profit public
welfare institutions comforting to their wishes of making donation. The property they donate shall be legal property on which they
have the right of disposition.

Article 10

Public welfare associations and not-for-profit public welfare institutions may accept donation in accordance with this Law.

Public welfare associations mentioned in this Law refer to legally established foundations, charity organizations and other associations
that hold the principle of developing public interests.

Not-for-profit public welfare institutions mentioned in this Law refer to legally established educational institutions, institutions
for scientific research, medical and public health institutions, social and public cultural institutions, social and public physical
institutions and social welfare institutions, etc, which are engaged in public welfare undertakings and do not aim at making profit.

Article 11

When natural disaster happens or the donors out of the territory require the people’s governments at or above the county level or
their departments to be the donees, the people’s governments at or above the county level or their departments may accept the donation,
and manage the donated property according to the relevant provisions of this Law.

The people’s governments at or above the county level or their departments may transfer the property they accept as donation to public
welfare associations or not-for-profit public welfare institutions; may also distribute the property in light of the donors’ wishes
or use it to initiate public welfare work, however, the people’s governments at or above the county level and their departments themselves
shall not a beneficiary.

Article 12

Donors may make a donation agreement with donees in terms of the sorts, quality, quantity and use of donated property. Donors have
the right to decide quantity, use and forms of donation.

Donors shall perform the donation agreement according to law, and transfer the donated property to donees in accordance with the time
limit and forms agreed upon in the agreement.

Article 13

When donating property to initiate a public welfare project, the donor shall make a donation agreement with the donor, agreeing on
the capital, construction, management and use of the projects.

For a donated public welfare project, the unit accepting the donation shall undergo examination and approval procedures according
to the provisions of the State, and shall alone, or together with the donor, organize the construction. The quality of the project
shall conform to the standards of the State.

After the completion of a donated public welfare project, the unit accepting the donation shall report particulars to the donors about
the construction, use of construction capital, and check-and-acceptance of quality of the project.

Article 14

A donor may head the donated project with his name for commemoration; for a project wholly donated by a donor or a project constructed
with the capital mainly donated by the donor, the donor may propose the post_title of the project, and then submit to the people’s government
at or above the county level for approval.

Article 15

As to property donated by donors outside the territory, the donee shall undergo entry procedures according to the relevant provisions
of the State; where the donated property is under the management of license, the donee shall undergo the procedures for applying
and obtaining a license according to the relevant provisions of the State, the Customs shall check, clear and supervise the property
on the basis of the license.

If overseas Chinese make donations, the department of the people’s governments at or above the county level in charge of overseas
Chinese affairs may assist to undergo entry procedures, and provide help to the donors in implementing the projects.

Chapter III Usage and Management of Donated Property

Article 16

After accepting a donation, the donee shall issue a legal and valid receipt to the donor, register the donated property on a record,
and management the property in a proper way.

Article 17

Public welfare associations shall use the donated property to imburse activities and undertakings conforming to their principles.
Property donated for salvation shall be promptly used for salvation. The amount of capital used for imbursing public welfare undertakings
by a foundation every year shall not be less than the proportion prescribed by the State.

A public welfare association shall strictly abide by the relevant provisions of the State, and actively keep and increase the value
of the donated property according to principle of legality, safety and effect.

A not-for-profit public welfare institution shall use the donated property to develop public welfare undertakings of its own, and
shall not misappropriate the property for other purposes.

As to property not easy for storage or transportation, or exceeding actual necessity, the donee may sell it, the income therefrom
shall be used for the purpose of the donation.

Article 18

Where a donation agreement has been made between the donee and the donor, the donee shall use the property according to the purpose
agreed upon, and shall not change the uses of the donated property without authorization. If it is really necessary to change the
uses of the property, consent form the donor shall be obtained.

Article 19

The donees shall, according to the relevant provisions of the State, establish and perfect financial and accounting systems and systems
for using donated property, strengthen the management of donated property.

Article 20

The donees shall report to the relevant governmental departments the use and management of the donated property every year, and accept
supervision. When necessary, the relevant governmental departments may audit their finance.

The Customs shall conduct supervision and management on donated articles import duties of which are reduced or exempted,

The overseas Chinese affairs department under the people’s government at or above the county level may take part in supervising the
use and management of the property donated by oversea Chinese.

Article 21

Donors have rights to donees with respect to the use and management of donated property, and put forward suggestion and opinion. As
to the inquiries of the donors, the donees shall make truthful replies.

Article 22

Donees shall publicize the donation and use as well as management of the donated property, and accept supervision of the society.

Article 23

Public welfare associations shall practise strict economy, and decrease managerial cost; salary of staff members and administrative
expenses shall be paid from interest and other income according to the standards prescribed by the State.

Chapter IV Preferential Measures

Article 24

When donating property for public welfare undertakings according to the provisions of this Law, corporations and other enterprises
may be given preferential treatment in enterprise income tax according to the provisions of laws and administrative regulations.

Article 25

When donating property for public welfare undertakings according to the provisions of this Law, Natural persons, individual businesses
of industry and commerce may be given preferential treatment in individual income tax according to the provisions of laws and administrative
regulations.

Article 26

As to materials donated from abroad to public welfare associations and not-for-profit public welfare institutions for public welfare
undertakings, import duties and value-added tax in import may be reduced or exempted according to the provisions of laws and administrative
regulations.

Article 27

As to donated projects, the local people’s governments shall give support and preference.

Chapter V Legal Liability

Article 28

Without permission of a donor, if a donee presumes to change the nature and uses of the donated property, the relevant department
of the people’s government at or above the county level shall order to make corrections, and give a warning. Where the making of
corrections is refused, upon approval of the donor, the people’s government at or above the county level may hand over for management
the property to public welfare associations or not-for-profit public welfare institutions that have identical or similar principles.

Article 29

Whoever misappropriates, seizes or embezzles donated property shall be ordered by the relevant departments of the people’s government
at or above the county level to return the misused money or articles, and shall also impose a fine; the direct responsible persons
shall be punished by units to which they belong according to the relevant provisions; where a crime is constituted, criminal liability
shall be investigated according to law.

The money and articles returned or recovered according to the provisions of the preceding paragraph shall be used for their original
purposes and uses.

Article 30

In the course of donation, whoever commits any one of the following acts shall be punished according to the relevant provisions of
laws and regulations; where a crime is constituted, criminal liability shall be investigated according to law.

(1)

to evade foreign exchange, to wangle foreign exchange;

(2)

to evade or dodge tax;

(3)

to engage in smuggling activities;

(4)

with no permission of the Customs and not paying due tax, to sell, transfer or use for other purposes within the territory the donated
property that is imported with a reduced or exempted tax.

Article 31

The staff members in the unit accepting the donation who abuse their powers, neglect their duties or practise favoritism for personal
interests, thereby causing heavy losses to donated property, shall be punished by the unit to which they belong according to the
relevant provisions; where crimes are constituted, criminal liabilities shall be investigated.

Chapter VI Supplementary provisions

Article 32

This Law shall enter into force as of September 1,1999.



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

 






DECISION OF THE PREPARATORY COMMITTEE FOR THE MACAO SPECIAL ADMINISTRATIVE REGION OF THE NATIONAL PEOPLE’S CONGRESS ON DETERMINATION OF QUALIFICATION FOR TRANSITING THE LEGISLATORS OF THE ORIGINAL LAST LEGISLATIVE COUNCIL OF MACAO WHO WERE TO BE ELECTED, TO THE MEMBERS OF THE FIRST LEGISLATIVE COUNCIL OF THE MACAO SPECIAL ADMINISTRATIVE REGION AND COMPLEMENT OF SHORT OF QUOTA.

Category  SPECIAL ADMINISTRATIVE REGION Organ of Promulgation  The Preparatory Committee for the Macao Special Administrative Region of Status of Effect  In Force
Date of Promulgation  1999-08-29 Effective Date  1999-08-29  


Decision of the Preparatory Committee for the Macao Special Administrative Region of the National people’s Congress on determination
of qualification for transiting the legislators of the original Last Legislative Council of Macao who were to be elected, to the
members of the First Legislative Council of the Macao Special Administrative Region and complement of short of quota.



the National People’s Congress

(Adopted at the 10th Plenary Session of the Preparatory Committee for the

Macao Special Administrative Region of the National people’s Congress on
August 29, 1999)

    In accordance with the provisions of the People’s Congress on the Method for the Formation of the First Government,
the First Legislative Council and Judicial Organ of the Macao Special
Administrative Region > and the First Legislative Council of the Macao Special Administrative Region of the
People’s Republic of China > adopted by the Preparatory Committee for the
Macao Special Administrative Region, through examination of qualification for
the legislators of the original last Legislative Council of Macao who ask for
transiting to members of the First Legislative Council of the Macao Special
Administrative Region, the Preparatory Committee for the Macao Special
Administrative Region of the National people’s Congress decide :

    1. The legislators of the original Last Legislative Council of Macao who
were to be elected directly (in order of the stroke of simplified Chinese
character of family name, same below ) Feng Zhi Qiang, Wu Guo Chang, Zhou Jin
Hui, Gao Kai Xian, Tang Zhi Jian, Liang Qing Ting, Liao Yu Lin; and who were
to be elected indirectly Xu Shi Yuan, Liu Zhuo Hua, Guan Cui Xing, Wu Rong
Ke, Ou An Li, Lin Qi Tao, Cui Shi Chang, Cao Qi Zhen  comform with the
qualification requirement for the members of the First Legislative Council
of the Macao Special Administrative Region of the People’s Republic of China,
and they are to be confirmed as the members of the First Legislative Council
of the Macao Special Administrative Region.

    2. The legislator of the original Last Legislative Council of Macao Zhao
He Chang (i.e. Chen Ji Jie ) who was to be elected directly, hasn’t according
to demand ask for transiting to the member of the First Legislative Council
of the Macao Special Administrative Region. One member of vacancy arising
therefrom shall be by-elected by the Selection Committee of the First
Government of the Macao Special Administrative Region in accordance with the
relevant provision of the Legislative Council of the Macao Special Administrative Region of the
People’s Republic of China > and under controlling by the Meeting of Director
Members of the Preparatory Committee.





CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON SOME TAX ISSUES CONCERNING EXPORT GOODS OF ENTERPRISES WITH FOREIGN INVESTMENT

The State Administration of Taxation

Circular of the State Administration of Taxation on Some Tax Issues Concerning Export Goods of Enterprises with Foreign Investment

GuoShuiFa [1999] No.189

October 8, 1999

All the State taxation bureaus of provinces, autonomous regions, municipalitie directly under the Central Government and cities separately
listed on the State plan:

In order to further strengthen administration of tax refund (exemption) for export goods of the enterprises with foreign investment
and support the expansion of export of the enterprises with foreign investment and in accordance with the spirit of relevant decisions
of the State Council, some tax issues concerning export goods of the enterprises with foreign investment which were established upon
approval before December 31, 1993 (hereinafter referred to as the old enterprises with foreign investment) are hereby notified as
follows:

I.

On the issue concerning the measures for tax refund (exemption) for export goods

Starting from November 1, 1999, the original tax exemption measures for export goods of the old enterprises with foreign investment
by themselves or through their authorized agents shall be replaced by the export tax refund measures. The specific calculation method
of tax refund (exemption) shall be governed by the current method of “collection first and refund later” or tax “exemption, credit
and refund” for the self-operating production enterprises.

If an old enterprise with foreign investment requires to continue the tax exemption for its export goods, it may, before the end of
November 1999, submit its application to the competent tax authority, and after approval, it may, before the end of the year 2000,
continue to implement the provisions of the Circular on Relevant Issues Concerning the Tax Policy for Enterprises with Foreign Investment
Established upon Approval before December 31, 1993 (CaiShuiZi [1998] No.184) promulgated by the Ministry of Finance, the Ministry
of Foreign Trade and Economic Cooperation and the State Administration of Taxation for its export goods. Starting from January 1,2001,
its export goods shall be governed by the tax refund measures.

II.

On some issues concerning the specific policy after the implementation of tax refund (exemption) for export goods

(1)

The issue concerning tax refund (exemption) for the processing withsupplied materials or with imported materials.

The re-export of the old enterprises with foreign investment may, if their processing with supplied materials is completed directly
by themselves, be exempt from the value-added tax and consumption tax at the link of processing; and if their processing with supplied
materials is completed by other enterprises with foreign investment or domestic enterprises they authorized, be exempt from the consumption
tax and value-added tax for authorized processing fees according to the Tax Exempt Certificate for Processing with Supplied Materials
issued by the tax authorities in charge of tax refund.

If export goods are produced with imported materials and parts by the old enterprises with foreign investment in the form of processing
with imported materials, the amount of tax refund may be adjusted and calculated according to the following formulas respectively:

l.

The calculation formula for the method of “collection first and refund later “shall be:

Tax payable in the period=Tax on domestic sales of goods in the period + FOB price of export goods in the period * Quoted exchange
rate of Renminbi * Tax rate-(Tax on all purchases in the period +Price for tax calculation in the period approved by the Customs
as duty free for import materials and parts * Tax rate).

Amount of tax refund in the period=FOB price of export goods in the period * Quoted exchange rate of Renminbi * Tax refund rate-Price
for tax calculation in the period approved by the Customs as duty free for import materials and parts * Tax refund rate.

2.

The calculation formula for the method of tax “exemption, credit and refund” shall be:

Tax not be credited or refunded in the period=FOB price of export goods in the period * Quoted exchange rate of Renminbi * (Tax rate-Tax
refund rate)-Price for tax calculation in the period approved by the Customs as duty free for import materials and parts * (Tax rate-Tax
refund rate).

The specific calculation procedures and formulas thereof shall continue to be governed by the relevant provisions of the Supplementary
Circular of the Ministry of Finance and the State Administration of Taxation on Some Tax Issues Concerning Export Goods (CaiShuiZi
[1997] No.014).

The above-mentioned tax rate and tax refund rate mean the tax rate and tax refund rate applicable to re-export goods.

(2)

The issue concerning tax refund (exemption) for bid-winning mechanical and electronic products.

The bid-winning mechanical and electronic products of the old enterprises with foreign investment through international bidding for
projects using the loans of foreign governments or international financial organizations shall be governed by the method of collection
first and refund later”. Specific measures for administration of documents needed for applying for tax refund and examination and
approval procedures shall be governed by the relevant provisions of the Circular of the State Administration of Taxation on the Promulgation
ofthe Measures for Administration of Tax Refund (Exemption) for Export Goods (GuoShuiFa [1994] No.031 and the Circular of the State
Administration of Taxation on the Promulgation of the Specific Provisions on Some Issues Concerning Tax Refund (Exemption)for Export
Goods (GuoShuiFa [1999] No. 101).

(3)

The issue concerning tax refund (exemption) for export goods within bonded areas.

Tax may not be refunded (exempted) for the goods of the old enterprises with foreign investment moved to the bonded areas. When the
enterprises within the bonded areas purchase goods from the old enterprises with foreign investment outside the areas, they must
report relevant contents of special invoices for value-added tax to the competent tax authorities for the record, and after the said
goods are exported or re-exported after processing, they may apply for tax refund (exemption) according to the provisions.

(4)

The issue concerning tax refund (exemption) for steel “produced to substitute import”.

Tax collection and refund for export goods processed and produced by the old enterprise with foreign investment using duty-free steel
“produced to substitute import” shall be administered by applying mutatis mutandis the current measures for administration of tax
collection for processing trade, and shall be governed specifically by the relevant provisions of paragraph 1 of Article 18 of the
Circular on the Promulgation of the Rules for the Implementation of the Measures for Improvement of Steel “Produced to Substitute
Import” (GuoShuiFa [1999] No.68), promulgated by five ministries and commissions such as the State Administration of Taxation.

(5)

The issue concerning tax refund for repair and replacement operations.

When the old enterprises with foreign investment carry out foreign repair and replacement operations, their labor service incomes
from repair and replacement shall be exempt from the value-added tax, but the tax shall not be refunded. The tax shall be refunded
for the spare parts and raw materials used for their repair and replacement operations according to the special invoices for value-added
tax for their purchases and the applicable tax refund rate.

(6)

The issue concerning treasury adjustment for tax “exemption or credit”.

After the old enterprises with foreign investment implement the tax “exemption, credit and refund” measures, the treasury adjustment
for their “exempted or credited” taxes shall be governed by the Circular on the Issue Concerning Budget Management in the Implementation
of the Tax “Exemption, Credit and Refund” Measures of the Ministry of Finance, the State Administration of Taxation and the People’s
Bank of China (CaiYuZi [1998] No.242).

III.

On the issue concerning administration of tax refund (exemption) for export goods

(1)

The old enterprises with foreign investment shall, in accordance with the provisions of the GuoShuiFa [1994] Document No.031 of the
State Administration of Taxation and by presenting their industrial and commercial business license and other relevant materials,
go through the tax refund registration procedures with the tax authorities in charge of tax refund before the end of the year 1999.
If an enterprise fails to go through the tax refund registration procedures, the tax may not be refunded (exempted) for its export
goods.

If an old enterprise with foreign investment enters into dissolution, merger or change, it shall, within 30 days from the date of
approving its dissolution, merger or change, go through the tax refund registration procedures for cancellation or change with the
tax authority in charge of tax refund.

(2)

The old enterprises with foreign investment shall have full-time or part-time persons for managing their export tax refund (hereinafter
referred to as the tax operator), to whom the tax authorities in charge of tax refund shall issue the Tax Operator Certificate after
they pass training and qualification examination. Any person without the Tax Operator Certificate may not engage in export tax refund
operations. When an enterprise changes its tax operator, it shall timely make report to the competent tax authority to cancel the
Tax Operator Certificate. If the enterprise fails to make such report timely, the enterprise shall be liable for all tax refund activities
and responsibilities occurred between the former tax operator and the tax authority after the change.

(3)

The foreign-related tax authorities of State tax bureaus in all places shall be specifically responsible for routine administration
of export tax refund (exemption) for the old enterprises with foreign investment such as certificate issuance, inspection, settlement
and materials examination and safekeeping. The foreign-related tax authorities shall be responsible for accepting, on a monthly basis,
the advance applications of the enterprises under tax “exemption, credit and refund” for tax refund (exemption) and the applications
of the enterprises under “collection first and refund later” for tax payment or refund and for examining and approving tax exemption,
credit and refund and the tax amount payable and for handling the procedures of carrying the tax amount on income payable not yet
credited onto the following period to be credited. The import and export tax authorities shall be responsible for accepting, on a
quarterly basis, the consolidated applications of the enterprises under tax “exemption, credit and refund” for tax refund (exemption),
for accepting, on a monthly basis, the applications of the enterprises under the “collection first and refund later” for tax refund,
for examining and approving the amount of tax exemption, credit and refund, for informing the tax collection authorities to adjust
the amount of tax exemption and credit and for handling the tax refund procedures.

(4)

Export tax refund (exemption) for the old enterprises with foreign investment shall be managed by computer, and the specific procedures
thereof shall be governed by the Circular of the State Administration of Taxation on the Promulgation of the Measures for Electronic
Administration of Export Tax Refund (GuoShuiFa [1996] No.79).

IV.

On the issue concerning the checking up of export goods

(1)

All localities are required to check up the goods exported before November 1, 1999 by the old enterprises with foreign investment
which implement the tax refund (exemption) measures. The enterprises’ export goods which are declared to the Customs and leave the
territory before November 1, 1999 but are treated as sales in the accounting books after November 1,1999 shall continue to be governed
by the export tax exemption measures.

(2)

If imported materials and parts are purchased before November 1,1999 but are not yet written off at the moment, the old enterprises
with foreign investment shall, by presenting the Registration Manual of Processing with Imported Materials issued by the Customs
and other relevant certificates, apply to the tax authorities in charge of tax refund for supplemental issuance of the Application
Form for Processing Trade with Imported Materials.



 
The State Administration of Taxation
1999-10-08

 






MEASURES FOR THE IMPLEMENTATION OF COLLECTION OF INDIVIDUAL INCOME TAX TO THE INCOME OF SAVINGS DEPOSIT INTEREST

Category  TAXATION Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1999-09-30 Effective Date  1999-11-01  


Measures for the Implementation of Collection of Individual Income Tax to the Income of Savings Deposit Interest



(Promulgated by Decree No.272 of the State Council of the People’s

Republic of China on September 30, 1999 and effective as of the date of November 1, 1999)

    Article 1 These Measures are formulated in accordance with the
provision of Article 12 of the Individual Income Tax Law of the People’s
Republic of China.Article 2 The individuals gaining income from savings deposit interest
of renminbi and foreign currency from savings institutions in the People’s
Republic of China shall pay individual income tax according to these
Measures.Article 3 The criterion of collection to individual income tax to the
income  of savings deposit interest is the savings deposit interest of
renminbi and foreign currency gained by taxpayers.Article 4 The collection to individual income to savings deposit
interest shall apply proportional tax rate of 20 percent.Article 5 The income of savings deposit interest of education gained by
individuals and other specific savings deposit defined by financial
department under the State Council or the income from specific foundation
deposit interest with the savings quality shall exempt from collection of
individual income tax.  The education savings related by the preceding clause mean individuals
open accounts in authorized banks in accordance with the relevant
provisions of the state and deposit standard amount of fund, and use them
only for the aim of education.Article 6 The collection of individual income tax to the income of
savings deposit interest shall be computed and collected based on the
income from interest every time.Article 7 The collection of individual income tax to the income of
savings deposit interest shall take the savings institutions paying
interest as withholding agents and execute withholding and remitting.Article 8 Where a withholding agents pay interest to depositors
or
handle the business of automatic transfer deposit of savings deposit,
withholding agents withhold and remit tax payments according to law.  Where withholding agents withhold tax payments, they
shall make a mark
on the interest documents given to depositors.Article 9 Withholding agents shall bring the tax payments deducted
every month into the central exchequer within 7 days next month and file
report list of withholding and remitting tax payments to local competent
tax authorities; where the deducted tax payments are foreign currency,
withholding agents shall convert them into renminbi in accordance with
the base renminbi exchange rate of the last day of the previous month
ahead of payments quoted by People’s Bank of China and bring them into the
central exchequer in renminbi.Article 10 2 percent commission is given to withholding agents based on
deducted tax payments.Articled 11 Tax authorities shall strengthen control and check to the
situation of withholding and remitting tax payments of withholding agents.  
Withholding agents shall cooperate actively with tax authorities, and
report the situation accurately, and provide all relevant information.  
They may not refuse to cooperate and may not conceal the facts.Article 12 The collection of individual income tax to the income of

savings deposit interest shall be collected and managed by State Tax Bureau
in accordance with the Law of the People’s Republic of China on the
Administration of Tax Collection and Individual Income Tax Law of the
People’s Republic of China.Article 13 The savings institutions called by these Measures mean the
institutions, such as commercial banks, urban credit cooperatives, credit
cooperatives in rural areas handling savings business approved by People’s
Bank of China and it’s branches and the institution such as postal
enterprises handling savings business in accordance with law.Article 14 The income from interest fruited by savings deposit before

October 31, 1999 shall be exempted from individual income tax; where the
income of interest is fruited by the savings deposit after December 1,
1999, individual income tax shall be collected according to these Measures.

    Article 15 these Measures shall enter into effect as of the date of
December 1, 1999.





INTERIM MEASURES OF THE CUSTOMS CONCERNING VESSEL TONNAGE DUES

Category  CUSTOMS Organ of Promulgation  The Government Administration Council Status of Effect  In Force
Date of Promulgation  1952-09-29 Effective Date  1952-09-29  


Interim Measures of the Customs of the People’s Republic of China Concerning Vessel Tonnage Dues


Note:

(Approved by the Financial and Economic Committee of the Government

Administration Council on September 16, 1952 and promulgated and put into
effect by the General Customs Administration on September 29, 1952)

    Article 1  Vessel tonnage dues (hereinafter referred to as tonnage) shall
be levied by the Customs in accordance with these Measures on foreign
registered vessels and Chinese registered vessels chartered by foreign firms
and Chinese or foreign registered vessels used by Chinese-foreign equity joint
ventures (including vessels sailing exclusively within the ports) sailing in
the ports of the People’s Republic of China.

    It is not necessary for the said vessels paying tonnages to pay additional
vehicle and vessel service licence fees to the tax authorities.

    Article 2  Tonnages are divided into two types: one to be paid once every
three months and the other to be paid once every 30 days, to be chosen by the
payers themselves when they apply for the payment of the tonnages. The scale
and rate of the tonnages are as follows:

    1. Those to be paid once every three months:

  ———————————————————————-

  |  Category of  |      Tonnes     |Tonnage per tonne|    Remarks    
|

  |    Vessel     |                
|   (RMB yuan)    |                |

  |—————|—————–|—————–|—————-|

  |               | below 50 tonnes |  
3 jiao        |Tonnages to be  |

  |               |    51 tonnes
to |                 |calculated and  |

  |               |      150
tonnes |   3 jiao 5 fen  |levied by net   |

  |               |   151 tonnes to |                
|weight. The odd |

  |               |      300
tonnes |   4 jiao        |amount less than|

  |               |   301 tonnes to |                
|1/2 tonne is    |

  |               |      500
tonnes |   4 jiao 5 fen  |exempt from     |

  |Power-driven   |   501 tonnes to |                
|taxation; 1/2   |

  |               |    1,000 tonnes
|   6 jiao        |tonne or more is|

  |Vessels (Steam-| 1,001 tonnes to |                
|considered as 1 |

  |               |    1,500 tonnes
|   7 jiao 5 fen  |tonne. Small    |

  |ships, motor-  | 1,501 tonnes to |                
|vessels less    |

  |               |    2,000 tonnes
|   9 jiao        |than 1 tonne    |

  |boats or       | 2,001 tonnes to |                
|shall be taxed  |

  |               |    3,000 tonnes
|   1 yuan 1 jiao |as 1 tonne      |

  |tugboats)      | 3,001 tonnes to |                
|except for those|

  |               |    4,000 tonnes
|   1 yuan 3 jiao |those enjoying  |

  |               | 4,001 tonnes to |                
|exemption       |

  |               |    5,000 tonnes
|   1 yuan 5 jiao |specially       |

  |               |over 5,001 tonnes|  
1 yuan 8 jiao |granted by the  |

  |               |                
|                 |General Custom  |

  |               |                
|                 |Administration. |

  |—————|—————–|—————–|—————-|

  |Non-power-     | below 10 tonnes |   1 jiao 5 fen  |                |

  |Driven Vessels |  11 tonnes to   |                
|                |

  |(various       |     50 tonnes   |   2 jiao        |                |

  |manually-      |  51 tonnes to   |                
|                |

  |driven boats,  |    150 tonnes   |   2 jiao 5 fen  |                |

  |lighters and,  | 151 tonnes to   |                
|                |

  |junks)         |    300 tonnes   |  
3 jiao        |                |

  |               | over 301 tonnes |  
3 jiao 5 fen  |                |

  ———————————————————————-

    2. Those to be paid once every 30 days shall be levied at half the rates
in the above list.

    The tonnage shall be levied on an incoming vessel from the date of its
declaration for entry. If the vessel does not leave China at the expiration
of the tonnage licence, the levy shall continue as of the next day of the
expiration.

    Article 3  The tonnage for a vessel which is registered in or belongs to
a foreign country which has entered into a treaty or agreement with the
People’s Republic of China for mutual preferential treatment of tonnages or
fees levied on vessels shall be levied at a preferential rate. The rates of
tonnages to be levied once every three months are as follows:

  ———————————————————————-

  |  Category of  |      Tonnes     |Tonnage per tonne|    Remarks    
|

  |    Vessel     |                
|   (RMB yuan)    |                |

  |———————————————————————

  |               | below 50 tonnes |  
3 jiao        |The procedures  |

  |               |    51 tonnes
to |                 |for calculaion  |

  |               |      150
tonnes |   3 jiao 5 fen  |and levy are    |

  |Power-driven   |   151 tonnes to |                
|the same as in  |

  |               |      300
tonnes |   4 jiao        |the preceding   |

  |Vessels (Steam-|   301 tonnes to |                
|list.           |

  |               |      500
tonnes |   4 jiao 5 fen  |                |

  |ship, motor-   |   501 tonnes to |                
|                |

  |               |    1,000 tonnes
|   5 jiao 5 fen  |                |

  |boats or       | 1,001 tonnes to |                
|                |

  |               |    1,500 tonnes
|   6 jiao 5 fen  |                |

  |tugboats)      | 1,501 tonnes to |                
|                |

  |               |    2,000 tonnes
|   8 jiao        |                |

  |               | 2,001 tonnes to |                
|                |

  |               |    3,000 tonnes
|   9 jiao 5 fen  |                |

  |               |over 3,001 tonnes|  
1 yuan 1 jiao |                |

  |——————————————————————–|

  |Non-power-     | below 10 tonnes |   1 jiao 5 fen  |                |

  |Driven Vessels |  11 tonnes to   |                
|                |

  |(various       |     50 tonnes   |   2 jiao        |                |

  |manually-      |  51 tonnes to   |                
|                |

  |driven boats,  |    150 tonnes   |   2 jiao 5 fen  |                |

  |lighters and,  | 151 tonnes to   |                
|                |

  |junks)         |    300 tonnes   |  
3 jiao        |                |

  |               | over 301 tonnes |  
3 jiao 5 fen  |                |

  ———————————————————————-

    If a vessel paying the tonnage as stipulated under this Article applies
to make payment once every 30 days in accordance with the procedures in the
preceding Article, the tonnage shall be levied at half the rates in the above
list.

    Article 4  A foreign registered vessel or a Chinese registered vessel
chartered by a foreign firm shall submit the vessel tonnage licence and the
declaration at the Customs for examination and entry or clearance purposes
as stipulated by the Customs when it arrives at or leaves a port where there
is a Customs establishment. If the original licence has expired at the time
of entry or the tonnage has not been paid before, it shall file a declaration
at the time of entry, make the declaration at the Customs and pay the tonnage
by submitting (1) the certificate of the vessel’s registry (or the testimonial
signed and issued by the port authorities to testify that this certificates
has been kept in their custody) and (2) the certification of the vessel’s
tonnage for examination.

    Article 5  If the term of validity of the tonnage licence of the above
vessel has expired after its declaration for entry or if it sails exclusively
within the port, it shall make a declaration at the Customs, pay the tonnage
and obtain a new licence as stipulated in the preceding Article upon
expiration of the original licence. If it fails to make a declaration and pay
the tonnage within 5 days of expiration, it shall be fined according to file
stipulation in Article 14 of these Measures.

    Article 6  A foreign registered vessel specially permitted to sail to or
from a place where there is no Customs establishment shall submit the vessel
tonnage licence to the local port authorities for examination (it shall be
submitted to the local frontier public security organs or frontier forces for
examination in a place without port authorities) as stipulated in Article
4 of these Measures when it arrives at or leaves the port. At the expiration
of the original licence, it shall also make a declaration at the local tax
bureau as stipulated in Article 4 and Article 5 of these Measures and the
bureau shall collect the tonnage and issue a new licence in lieu of the
Customs according to these Measures. If it fails to make a declaration within
the time limit, it shall be fined in accordance with Article 14.

    Article 7  The payer shall pay the tonnage within 5 days (Sundays and
statutory holidays excepted) of the issue of the Notice of Tonnage Payment by
the Customs (or the tax bureau) and the Customs (or the bureau) shall issue
the vessel tonnage licence. If the time limit is exceeded, the Customs (or the
bureau) shall collect a fine for delaying payment of 1 millesimal of the
payable tonnage daily from the sixth day to the day of full payment of the
tonnage and pay it into the treasury as Customs fines.

    Article 8  In the case of a Chinese registered vessel chartered by a
foreign firm or a foreign registered vessel chartered by a Chinese public or
private enterprise, the vehicle and vessel service licence tax or the vessel
tonnage already paid shall remain valid if it has not expired at the beginning
or termination of the charter. However. the vessel shall make a declaration
at the Customs’ and pay the tonnage or make the declaration at the tax bureau
and pay the vehicle and vessel service licence tax upon its expiration on the
basis of the charter at the time.

    Article 9  The tonnage amount shall not be readjusted within the term of
validity of the tonnage licence already obtained even if the net weight of a
vessel is increased or reduced due to repairs. However, at the time of the
next payment of tonnage, an application shall be made for the adjustment of
the tonnage amount on the basis of the certificate of tonnage after its
change of weight. If the increase in weight is not disclosed and declared
with the intention of evading tonnage payment, the vessel shall be fined as
stipulated in Article 14 of these Measures.

    Article 10  In any of the following cases for a vessel which has paid
tonnage, the Customs shall annotate and comment on the extension of the term
of the licence validity according to the actual number of days after examining
the papers submitted by the port authorities:

    (1) a vessel sailing into a port in the country for asylum or repair;

    (2) a vessel under quarantine and unable to embark or disembark passengers
or cargos;

    (3) a vessel having been commandeered and chartered by the Central
Government or a local people’s government.

    Article 11  The following foreign registered vessels shall be exempt
from tonnages:

    (1) vessels for use by embassies, legations and consulates of countries
having diplomatic relations with China;

    (2) vessels with papers from the local port authorities to take asylum,
undergo repairs, suspend service or be disassembled and not to embark or
disembark passengers or cargos;

    (3) mooring pontoons, floating-bridge pontoons and floating boats used
exclusively for embarking or disembarking passengers or cargos and storing
goods;

    (4) vessels commandeered or chartered by the Central Government or local
people’s governments;

    (5) international vessels which are exempt from making declarations at
the Customs for entry as stipulated in Article 27 of the Provisional Customs
Law.(Note 1.)

    Article 12  If a charter-party goes through Customs formalities before
the vessel arrives at the port, it shall submit a written guarantee to the
Customs house to assure submission upon entry of the vessel of the tonnage
licence for examination or payment of the tonnage and application for licence
according to regulations. The term of validity of the licence shall begin on
the date of the vessel’s declaration for entry.

    Article 13  If the tonnage licence obtained by a charter-party is defaced
or lost during the term of validity, it shall make a written application to
the original licence-issuing Customs establishment (or for tax bureau) for a
copy of the tonnage licence. No further payment required.

    Article 14  All formalities shall be observed within the time limit set.
A charter-party who fails to make a declaration, pay the tonnage and obtain
the licence shall be fined not more than three times the payable tonnage
amount and the fine shall be paid into the treasury as Customs’ fines.

    Article 15  These Measures shall go into force as of the date of
promulgation.

Note:

    Note 1.  The Provisional Customs Law has been superseded by the Customs
Law of the People’s Republic of China, which was adopted at the 19th Meeting
of the Standing Committee of the Sixth National People’s Congress of the
People’s Republic of China on January 22, 1987. — The Editor.





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CONSTITUTION ACT, 1982 – page 22

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

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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