DECISION OF THE NATIONAL PEOPLE’S CONGRESS ON VESTING THE PEOPLE’S CONGRESSES AND THEIR STANDING COMMITTEES AND THE PEOPLE’S GOVERNMENTS OF SHANTOU CITY AND ZHUHAI CITY THE POWER TO MAKE REGULATIONS AND RULES RESPECTIVELY FOR IMPLEMENTATION WITHIN THEIR SPECIAL ECONOMIC ZONES

Category	SPECIAL ECONOMIC ZONES AND COASTAL ECONOMIC DEVELOPMENT ZONES	Organ of Promulgation	The National People’s Congress	Status of Effect	In Force
Date of Promulgation	1996-03-17	Effective Date	1996-03-17

Decision of the National People’s Congress on Vesting the People’s Congresses and Their Standing Committees and the People’s Governments of Shantou City and Zhuhai City the Power to Make Regulations and Rules Respectively for Implementation Within Their Special Economic Zones

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

March 17, 1996)

The Fourth Session of the Eighth National People’s Congress hereby decides
that the people’s congresses and their standing committees of Shantou City and
Zhuhai City be vested with the power to, in light of the individual
circumstances and practical needs of their special economic zones and in
accordance with stipulations of the Constitution and the basic principles of
the laws and regulations, make regulations which are to be implemented within
the respective special economic zones of Shantou City and Zhuhai City and
submitted to the Standing Committee of the National People’s Congress, the
State Council and the Standing Committee of the People’s Congress of Guangdong
Province for the record; that the people’s governments of Shantou City and
Zhuhai City be vested with the power to make rules for implementation within
the special economic zones of Shantou City and Zhuhai City respectively.

HIGHWAY LAW

Category	COMMUNICATIONS AND TRANSPORT	Organ of Promulgation	The Standing Committee of the National People’s Congress	Status of Effect	Amendment
Date of Promulgation	1997-07-03	Effective Date	1998-01-01

Highway Law of the People’s Republic of China

Contents
Chapter I  General Provisions
Chapter II  Highway Planning
Chapter III  Highway Construction
Chapter IV  Highway Maintenance
Chapter V  Highway Administration
Chapter VI  Toll Highways
Chapter VII  Supervision and Inspection
Chapter VIII  Legal Responsibility
Chapter IX  Supplementary Provision
APPENDIX:RELEVANT ARTICLES OF PENALTIES FOR VIOLATION OF PUBLIC SECURITY

(Adopted at the 26th Session of the Standing Committee of the Eighth

National People’s Congress on July 3, 1997  Promulgated by Order No. 86
of the President of the People’s Republic of China on July 3, 1997
Effective as of January 1, 1998)(Editor’s Note: For the revised text, see
the Decision of the Standing Committee of the National People’s Congress
regarding the revisions of Highway Law promlgated by the Order 24 of the
President of the People’s Republic of China on October 31, 1999)
Contents

Chapter I General Provisions

Chapter II Highway Planning

Chapter III Highway Construction

Chapter IV Highway Maintenance

Chapter V Highway Administration

Chapter VI Toll Highways

Chapter VII Supervision and Inspection

Chapter VIII Legal Responsibility

Chapter IX Supplementary Provisions
Chapter I General Provisions

Article 1 This Law is enacted with a view to enhancing highway
construction and administration, promoting the development of highways and
meeting the requirements of socialist modernization and people’s life.

Article 2 This Law shall be applicable in engaging in highway planning,
construction, maintenance, operation, use and administration within the
territory of the People’s Republic of China.

The highways referred to in this Law cover highway bridges, highway
tunnels and highway ferries.

Article 3 Development of highways should follow the principle of overall planning, rational distribution, quality assurance, assurance
of unimpeded traffic, environmental protection and laying equal stress on
construction, transformation and maintenance.

Article 4 People’s Governments at all levels should adopt strong
measures to foster and promote highway construction. Highway construction
should be integrated into the national socio-economic development plan.

The State encourages and guides domestic and foreign economic
organizations to invest in highway construction and operations in accordance
with law.

Article 5 The State assists and fosters national minority regions,
remote border regions and poor regions in the development of highway
construction.

Article 6 Highways are classified as state highways, provincial highways,
county highways and village highways in accordance with their respective
status in the highway network, and are classified as expressways, grade-one
highways, grade-two highways, grade-three highways and grade-four highways
in accordance with technical grades. Specific classification standards shall
be worked out by the department of communications under the State Council.

Construction of new highways should meet the requirements of technical
grades. Measures should be taken to gradually transform those previously
built highways outside the grades which fail to meet the requirements of the lowest technical grade into highways meeting the requirements
of technical grades.

Article 7 Highways are under state protection. No unit or individual
shall destroy, damage or illegally occupy highways, land for highways and
ancillary facilities of highways.

Every unit and individual have the obligation to care for highways, land
for highways and ancillary facilities of highways, have the right to report
and charge acts of destruction and damage of highways, land for highways,
ancillary facilities of highways and acts affecting highway safety.

Article 8 The department of communications under the State Council
is in charge of the work related to highways throughout the country.

The departments of communications of local People’s Governments above
the county level are in charge of the work related to highways within their
respective administrative areas; however, the duties and responsibilities of the departments of communications of local People’s
Governments above the
county level in the administration and supervision of state highways and
provincial highways shall be determined by the People’s Governments of the
provinces, autonomous regions and municipalities directly under the Central
Government.

Village, national minority village and township People’s Governments
are responsibile for the construction and maintenance of village highways
within their respective administrative areas.

The departments of communications of local People’s Governemnts above
the county level may decide that agencies of highway administration shall
perform their duties and responsibilities in highway administration in
accordance with the provisions of this Law.

Article 9 All units and individuals shall be prohibited to establish
posts, collect toll, impose fines and intercept vehicles on highways.

Article 10 The State encourages sci-tech research in the work related
to highways and shall give rewards to units and individuals that have
scored outstanding achievements in highway sci-tech research and applications.

Article 11 Provisions for special-purpose highways in this Law apply to
special-purpose highways.

Special-purpose highways mean the roads built, maintained and managed by
enterprises or other units which provide transport services exclusively or
mainly for those enterprises or units.
Chapter II Highway Planning

Article 12 Highway planning should be made in accordance with the
requirements of the national socio-economic development and national defense
buildup and in coordination with urban construction development planning and
development planning of other modes of communications and transport.

Article 13 Land use planning for highway construction should be in line
with overall land use planning, and land used for construction of the year
should be integrated into annual land use plan for construction.

Article 14 State highway planning shall be made by the department of communications under the State Council in conjunction with
the departments
concerned under the State Council and in consultation with the provinces,
autonomous regions and municipalities directly under the Central Government
along the state highways and shall be submitted to the State Council for
approval.

Provincial highway planning shall be made by the departments of communications of the People’s Governments
of the provinces, autonomous
regions and municipalities directly under the Central Government in
conjunction with the departments concerned at the same level and in
consultation with the People’s Governments at the next lower level along
the provincial highways and shall be submitted to the People’s Governments
of the provinces, autonomous regions and municipalities under the Central
Governments for approval and submitted to the department of communications
under the State Council for the record.

County highway planning shall be made by the departments of communications
of the People’s Governments at the county level in conjunction with the
departments concerned at the same level and shall be submitted to the
People’s Governments at the next higher level for approval upon examination
and finalization by the People’s Governments at the same level.

Village highway planning shall be made by the village, national minority
village and township People’s Governments with the assistance of the
departments of communications of the People’s Governments at the county
level and shall be submitted to the People’s Governments at the county
level for approval.

County highway and village highway planning approved as prescribed in
the third Paragraph and the fourth Paragraph should be submitted to the
departments of communications of the People’s Governments at the next
higher level of the approval organs for the record.

Provincial highway planning should be in coordination with state highway
planning. County highway planning should be in coordination with provincial
highway planning. Village highway planning should be in coordination with
county highway planning.

Article 15 Special-purpose highway planning shall be made by units
in charge of the special-purpose highways and shall be submitted to the
departments of communications of the People’s Governments above the county
level for examination and verification upon examination and finalization by
the competent departments at the next higher level.

Special-purpose highway planning should be in coordination with highway
planning. Upon discovery of incoordination between special-purpose highway
planning and state highway, provincial highway, county highway and village
highway planning, the departments of communications of the People’s
Governments above the county level should put forth suggestions for revisions,
and the competent departments and units of the special-purpose highways
should make corresponding revisions.

Article 16 Partial adjustments in state highway planning shall be
decided upon by the organs which originally made the plans. For state highway
planning which requires major revisions, the organs which originally made
the plans shall put forth schemes for revision to be submitted to the State
Council for approval.

For approved provincial highway, county highway and village highway
planning that require revisions, the organs which originally made the plans
shall put forth schemes for revision to be submitted to the original approval
organs for approval.

Article 17 Naming and numbering of state highways shall be determined
by the department of communications under the State Council; naming and
numbering of provincial highways, county highways and village highways
shall be determined by the departments of communications of the People’s
Governments of the provinces, autonomous regions and municipalities directly
under the Central Government in accordance with the relevant provisions of
the department of communications under the State Council.

Article 18 In planning and building of new villages, townships and
development zones, the prescribed distance from the highways should be kept
and constructions should be avoided corresponding to either side of the
highways in order not to turn highways into streets and affect highway
operational safety and unimpeded traffic.

Article 19 The State encourages the use of special-purpose highways
for public transport of society. The special-purpose highways when used
mainly for public transport of society, the competent unit of the special-
purpose highways or the sides concerned shall submit applications and the
special-purpose highway can be reclassified as provincial highway, county
highway or village highway with the consent of the competent unit of the
special-purpose highway and the approval of the department of communications
of the People’s Governments of the provinces, autonomous regions and
municipalities directly under the Central Government.
Chapter III Highway Construction

Article 20 Departments of communications of the People’s Governments
above the county level should, pursuant to their duties and responsibilities,
maintain order in highway construction and enhance supervision and
administration in highway construction.

Article 21 For the purpose of raising funds for highway construction
in addition to financial appropriations by People’s Governments at all
levels, decisions may be made to collect funds for highway construction
in accordance with law or the relevant provisions of the State Council;
and loans may also be sought from domestic and foreign financial institutions
or foreign governments in accordance with law.

The State encourages investment by domestic and foreign economic
organizations in highway construction. Highway development and operating
companies may raise funds by issuing stocks and company bonds in accordance
with the provisions of laws and regulations.

Revenue accrued from transfer of highway toll collection right in
accordance with the provisions of this Law must be used for highway
construction.

Raising funds from enterprises and individuals for highway construction
must be based on requirements and possibilities, the principle of voluntarism
must be adhered to and there shall be no forcible apportionment, and must be
in line with the relevant provisions of the State Council.

Funds for highway construction may also be raised in other ways which
are in line with the provisions of law or the State Council.

Article 22 Highway construction should proceed in accordance with the
procedures of capital construction prescribed by the State and the relevant
provisions.

Article 23 Highway construction projects should, pursuant to the
relevant provisions of the State, practise corporate responsibility system,
tender and bidding system and engineering supervision system.

Article 24 Highway construction units should, in accordance with
the characteristics and technical requirements of highway construction
projects, select survey and design unit, construction unit and engineering
supervision unit with corresponding qualifications, and pursuant to the
provisions of relevant laws, rules and regulations and requirements of highway engineering technical standards, sign separate contracts
clearly
defining the rights and obligations of both sides.

Feasibility study units, survey and design units, construction units
and engineering supervision units undertaking highway construction projects
must hold certifications of qualifications and quality prescribed by the
State.

Article 25 Construction of highway construction projects must be
submitted to departments of communications of People’s Governments above
the county level for approval in accordance with the provisions of the
department of communications under the State Council.

Article 26 Highway construction must conform to highway engineering
technical standards.

Design units, construction units and engineering supervision units
undertaking highway construction projects should, pursuant to the relevant
provisions of the State, establish sound quality assurance system, practise
job responsibility system and carry out design, construction and supervision
in accordance with the relevant laws, rules and regulations as well as the
requirements of highway engineering technical standards and agreement in
the contracts to ensure the quality of highway engineering.

Article 27 Land use for highway construction shall be processed
pursuant to the provisions of the relevant laws and regulations.

Highway construction should implement the principle of earnestly
protecting cultivated land and economy in land use.

Article 28 For requirements to use the state-owned barren mountains,
wasteland or requirements to dig sand, quarry and collect soil on the
state-owned barren mountains, wasteland, flood land and beach for highway
construction, when the formalities are completed pursuant to the provisions
of the relevant laws and regulations, no unit or individual shall obstruct
or illegally collect fees.

Article 29 Local People’s Governments at all levels should render
support and assistance in highway construction land use and shifting of inhabitants according to law.

Article 30 Design and construction of highway construction projects
should comply with the requirements for the protection of the environment,
protection of cultural relics and ancient sites and prevention of soil and
water loss in accordance with law.

Highway construction projects in highway planning implementing national
defense requirements should carry out construction in strict accordance with
the plans to ensure the communications requirements of national defense.

Article 31 When highway construction affects the normal use of railways,
water conservancy projects, electric and postal and telecommunications
facilities, the highway construction unit should seek the consent of the
departments concerned in advance; when highway construction causes damage
to the facilities concerned, the highway construction unit should repair
and restore the same in accordance with the technical standards not lower
than the original technical standards of the facilities, or give
corresponding financial compensation.

Article 32 Construction units should install clear construction signs
and safety signs at either end of the construction sector of the road when
engaged in highway reconstruction. Signs should be installed at the
diversion entrance when vehicles are required to divert; temporary road
must be built to ensure the passage of vehicles and pedestrians when
impossible to divert.

Article 33 Acceptance checks should be carried out in accordance with
the relevant provisions of the State upon completion of highway construction
projects and highway repair and restoration projects; those projects without
going through acceptance checks or those failing to pass acceptance checks
must not be handed over for use.

Clear signs should be installed and lines marked on completed highways
in accordance with the provisions of the department of communications under
the State Council.

Article 34 Local People’s Governments above the county level should
determine the land for highway use no less than one meter from the outer
fringe of the side trenchs(water trenches, slope-protection path at the
foot of slope, the same hereinafter) on either side of the highway.
Chapter IV Highway Maintenance

Article 35 Agencies of highway administration should conduct highway
maintenance in accordance with the technical specifications and operational
procedures prescribed by the department of communications under the State
Council to ensure the highways are constantly in a good technical state.

Article 36 Highway maintenance expenses shall come from collection of fuel surcharge. Units and individuals in possession of vehicles
should pay
fuel surcharge in accordance with the relevant provisions of the State when
purchasing fuel. When fuel surcharge is levied and collected, no highway
maintenance fee should be levied and collected. Specific measures and steps
for implementation shall be formulated by the State Council.

Pending the implementation of the measures for the levying and collection
of fuel surcharge, the existing measures for the levying and collection of highway maintenance fees shall still be in force. Highway
maintenance fee
must be used in highway maintenance and reconstruction. Departments of communications shall issue highway-maintenance-fee-received
sign to units
and individuals in possession of vehicles having paid highway maintenance
fee; highway-maintenance-fee-received sign should be placed in a visible
place in the vehicle. Vehicles without the highway-maintenance-fee-received
sign must not run on highways.

Article 37 People’s Governments at the county level and the village
level should render support and assistance in sand digging, quarrying,
soil collection and water collection required for highway maintenance.

Article 38 People’s Governments at the county level and the village
level should, within the scope of rural obligatory labor and in accordance
with the relevant provisions of the State, organize rural inhabitants on
either side of highways in fulfilling the obligations of providing services
for highway construction and maintenance.

Article 39 To ensure the personal safety of highway maintenance
personnel, highway maintenance personnel should wear uniforms eith safety
signs on them when engaging in maintenance operations; visible operations
signs should be installed on highway operations vehicles when employing
vehicles in maintenance operations.

Under the prerequisite of not adversely affecting the passage of passing
vehicles, highway maintenance vehicles in operation shall be subjected to
the restrictions of highway road signs and the marked lines in their route
and direction of driving; passing vehicles should pay attention to avoid
or yield to highway maintenance vehicles and personnel.

When construction of highway maintenance project affects the passage of vehicles and pedestrians, construction
units should handle the matter in
accordance with the provisions of Article 32 of this Law.

Article 40 Agencies of highway administration should repair and restore
in time the state highways and the provincial highways the traffic of which is
suspended due to serious natural disasters; when agencies of highway
administration find it difficult to repair and restore them in time, local
People’s Governments above the county level should organize the organs,
societies, enterprises, institutions and rural and township inhabitants
of the locality in time in emergency repair, and may request local army
units for support to resume the traffic as quickly as possible.

Article 41 Agencies of highway administration shall be responsible for
the soil and water conservation of the slopes and wasteland within the range
of land for highway use.

Article 42 Planting of trees along highways shall be organized and
carried out by agencies of highway administration in accordance with highway
engineering technical standards.

Trees on land for highway use must not be felled at will; for those trees
which need to be felled for renewal, formalities for examination and approval
in accordance with the provisions of the Republic of China> should be completed upon the consent of the department
of communications of the local People’s Government above the county level
and the task of supplementary planting for renewal fulfilled.
Chapter V Highway Administration

Article 43 Local People’s Governments at all levels should take measures
to step up highway protection.

Departments of communications of local People’s Governments above the
county level should conscientiously perform their duties and responsibilities,
conduct the work of highway protection successfully according to law and
strive to adopt scientific management methods and advanced technical means
to improve highway management level, gradually perfect highway services
facilities and ensure that highways are in perfect condition, safe and
unimpeded in traffic.

Article 44 No unit or individual shall occupy and dig highways without
authorization.

For necessities to occupy, dig highways or reroute highways because of construction of railways, airports,
power stations, telecommunications
facilities, water conservancy projects and other construction projects,
the construction units should obtain the consent of the departments of communications concerned in advance; for those affecting communications
safety, consent has also to be obtained from the public security organs
concerned. For occupation, digging of highways or rerouting of highways,
the construction units should repair, restore, reconstruct the sector of the highway according to the technical standards not lower
than the
original technical standards or give corresponding financial compensation.

Article 45 Construction of bridges or aqueducts or erection and laying
of wires or pipes and other facilities over or across highways, as well as
erection or laying of wires or pipes and cables and other facilities should
obtain the consent of the department of communications concerned in advance,
and for those affecting communications safety, consent has also to be obtained
from the public security organ concerned; the facilities to be constructed,
erected or laid should comply with the requirements of highway engineering
technical standards. For those causing damage to highways, compensation
should be given according to the extent of the damage.

Article 46 No unit or individual shall set up stalls or sales points,
pile up goods, dump garbage, put up obstacles, dig trenches to draw water or
use the side trenches of highways to drain sewage or engage in other
activities damaging, polluting highways and affecting unimpeded traffic of highways.

Article 47 No sand digging, quarrying, soil collection, waste dumping,
nor explosion operations and other activities endangering the safety of highways, highway bridges, highway tunnels and highway ferries
shall be
conducted within the range of 200 meters around big- and medium-size
highway bridges and ferries, within the range of 100 meters above highway
tunnels and from tunnel entrances as well as within a certain distance
within either side of highways.

For construction of dykes and dams, shrinkage or expansion of river beds
necessitated by rushing to deal with an emergency or flood prevention
within the range of the preceding paragraph, submission of report should be
made in advance to the departments of communications of People’s Governments
of the provinces, autonomous regions and municipalities directly under the
Central Government for approval in conjunction with the departments of water
administration, and effective measures taken to protect the security of the
highways, highway bridges, highway tunnels and highway ferries in question.

Article 48 Except for agricultural machinery which need to drive for
a short distance on highways for local field operations, no iron-wheel
vehicles, tracked vehicles and other machinery which may damage highway
surface shall drive on highways. Those vehicles which have the actual
requirements to be driven on highways, approval has to be obtained from
department of communications of local People’s Government above the county
level, effective protective measures taken and they are driven at the time
and on the route designated by public security organs. Those causing damage
to highways should pay compensation according to the extent of damage.

Article 49 The axle-load quality of vehicles running on highways
should conform to the requirements of highway engineering technical
standards.

Article 50 Vehicles exceeding the standards of restrictions in weight,
height, width and length for highways, highway bridges, highway tunnels or
motor vehicle ferries must not run on highways, highway bridges or in
highway tunnels with restricted standards, and must not use motor vehicle
ferries. The vehicles exceeding the standards of restrictions for highways
or highway bridges which actually need to run thereon must be submitted to
the approval of departments of communications of local People’s Governments
above the county level, and effective protective measures taken in accordance
with requirements; those affecting traffic safety should also be subjected to
the approval of public

MEASURES FOR THE ADMINISTRATION OF BANK CARD BUSINESS

Measures for the Administration of Bank Card Business

(People’s Bank of China January 27th, 1999)

Chapter I General Provisions

Article 1

In order to enhance the administration of bank card business, prevent the risks in bank card business and safeguard the legitimate
rights and interests of commercial banks, cardholders, specially engaged entities and other parties concerned, the present Measures
are constituted subject to the Law of the People’s Republic of China on the People’s Bank of China, the Law of the People’s Republic
of China on Commercial Banks, the Regulations of the People’s Republic of China on the Administration of Foreign Exchanges and the
related administrative laws and regulations.

Article 2

Bank card as referred to in the present Measures are the credit payment instruments issued by commercial banks (including postal
financial institutions, similarly hereafter) to the society, which have some or all such functions as consumption credit, transfer
and settlement and depositing and withdrawing cash, etc..

Without the approval of the People’s Bank of China, no commercial bank may issue any bank card.

Article 3

All the commercial banks, cardholders and merchants that handle the bank card business within the territory of the People’s Republic
of China and other parties concerned shall abide by the provisions of the present Measures.

Article 4

Commercial banks shall, on the basis of negotiation and mutual benefit, carry out information sharing, merchant sharing, machine
sharing and other types of combination in bank card business.

Chapter II Categorization and Definition

Article 5

Bank cards are divided into credit cards and debit cards.

Bank cards may be divided into Renminbi cards and foreign currency cards in light of the type of the currency; entity cards (commercial
card) and individual cards in light of the objective of issuance; and magnetic cards and integrated circuit (IC) cards in light of
the information carrier.

Article 6

Credit cards may be divided into credit cards and quasi-credit cards subject to whether it has deposited an imprest in the card-issuing
bank.

Credit card permits the cardholder to consume before payment within the credit limit granted by the card-issuing bank.

Quasi-credit card requires the cardholder to deposit a certain amount of imprest in the card-issuing bank in advance as provided for
by this bank, and permits the cardholder to overdraw, when the balance in the account of imprest is not sufficient to pay, within
the credit limit provided for by the card-issuing bank.

Article 7

Debit cards may be divided into cards for transferring accounts (including savings cards, similarly hereinafter), cards for special
purposes and stored-value cards. Overdrawing is not included in the function of the debit cards.

Article 8

The card for transferring accounts belongs to the debit card, which performs a utility of real-time deduction of accounts. Its functions
comprise transfer, settlement, depositing and withdrawing cash, and consumption.

Article 9

The card for special purpose means the debit card, which is used in certain designated location for any special purpose. Its functions
comprise transfer, settlement, depositing and withdrawing cash.

Special purpose means that it shall be used other than in the industries of general merchandise, catering, restaurant and entertainment.

Article 10

Stored-value card is the purse-style debit card which requires payment in advance, and the money of the cardholder is transferred
into this card by the card-issuing bank as required by the cardholder, and then when a transaction is made, the money is deducted
from the card.

Article 11

Co-branded/affinity card is an supplementary product of bank card issued by a commercial bank in cooperation with a profitable/non-profitable
institution, the category of the bank card it supplements must be a category that has the approval of the People’s Bank of China
and the issuance and operation of the said category of the bank card shall comply with the business regulations or administrative
measures accordingly.

The card-issuing bank and the co-branded entities shall promise a certain discount or special services for the cardholders when any
consumption using the cards occurs to any of the co-branded entities. If any cardholder obtains and uses the affinity card, it indicates
their support to the affinity entities.

Article 12

Integrated circuit (IC) card may be applied to a single category of bank card, and to a combined category of bank cards as well.

Chapter III Examination and Approval of Bank Card Business

Article 13

Any commercial bank that develops the bank card business shall meet the requirements as follows:

(1)

it shall have been opened for three years or more and have a sound foundation for handling retail business;

(2)

it shall comply with the indicators as issued by the People’s Bank of China for asset-liability ratio administration and surveillance
and it shall have a sound business performance;

(3)

it shall have set up a scientific and perfect internal control system for this business and have specific procedures for the examination
and approval of internal authorization;

(4)

it shall have qualified management and technical personnel and administrative department accordingly;

(5)

it shall have a safe and efficient computer processing system;

(6)

it shall have the qualification for developing the foreign exchange business and have the corresponding operational and administrative
expertise for the foreign exchange business in case of issuing any foreign currency card;

(7)

other requirements as provided for by the People’s Bank of China.

Article 14

A commercial bank that satisfies the aforesaid requirements may apply for developing the bank card business to the People’s Bank
of China and shall file the materials as follows:

(1)

an application report that demonstrating the necessity and feasibility and performing market forecasts;

(2)

articles of association or administrative measures for the bank card, draft card designs;

(3)

internal control system and risk prevention measures;

(4)

a testing report concerning system security and qualified technical standards as issued by the competent authorities of science and
technology of the People’s Bank of China;

(5)

other materials as required by the People’s Bank of China.

Article 15

The articles of association of any bank card of a card-issuing bank shall indicate items as follows:

(1)

the name, category, functions and purposes of the card;

(2)

the target for issuing the card, requirements and procedure of the application for the card;

(3)

the using scope of the card (including the limitations in using the card) and the using introduction;

(4)

the interest rate applicable to the account of the card, charging items and rates against the cardholder;

(5)

the rights and obligations of the card-issuing bank, the cardholder as well as other parties concerned;

(6)

other items as required by the People’s Bank of China.

Article 16

The limits of the administrative authority and procedures for the examination and approval of a bank card are as follows:

(1)

Where a commercial bank develops any kind of the bank card business, it shall separately constitute uniform articles of association
or business management measures under the provisions of the People’s Bank of China on enhancing internal control and the administration
of authorization and credit granting, and shall submit them to the headquarters of the People’s Bank of China for examination and
approval.

In case the headquarters of the commercial bank is not in Beijing, the said articles of association or business management measures
shall be firstly submitted to the local central sub-branch of the People’s Bank of China, after approval upon examination, and then
be transmitted to the headquarters of the People’s Bank of China for examination and approval.

(2)

Where a commercial bank has already engaged in the business of credit card or transfer card, it may apply for issuing co-branded/affinity
cards, cards for special purposes and stored-value cards to the People’s Bank of China; where a commercial bank has already engaged
in the Renminbi credit card business, it may apply to for issuing foreign currency credit cards the People’s Bank of China.

(3)

As regards a commercial bank that proposes to issue national affinity cards, IC cards or stored-value cards, it shall be submitted
to the headquarters of the People’s Bank of China for examination and approval.

(4)

In case any branch of a commercial bank develops the bank card business as approved by the headquarters of the People’s Bank of China,
it shall be submitted to the local branch of the People’s Bank of China for filing with the approval document of the People’s Bank
of China and the authorization document of its headquarters.

If a branch of a commercial bank proposes to issue cards for special purposes or co-branded cards that may only be used in certain
regions, it shall be submitted to the local central sub-branch of the People’s Bank of China for filing with the authorization document
of the headquarters of the commercial bank or the agreement concluded by both co-branded parties.

(5)

In case of any alteration of the name of any bank card or amendment of the articles of association on bank card by a commercial bank,
it shall be submitted for examination and approval to the People’s Bank of China.

Article 17

A foreign-funded financial institution that proposes to develop bank card acceptance business shall apply to the People’s Bank of
China for approval.

Bank card acceptance business refers to the domestic or foreign currency settlement service provided by a contractual bank for its
merchants.

Chapter IV Interest Calculation and Charging Rates

Article 18

Bank card interest calculation shall contain the calculation of the interests to be collected and the calculation of the interests
to be paid. The card-issuing bank shall examine and calculate both the said interests in light of the provisions of the Financial
Rules for Financial and Insurance Enterprises.

Article 19

With respect to the deposits in the accounts of quasi-credit cards and debit cards (excluding stored-value cards), interests shall
be calculated and paid by the card-issuing bank according to the deposit interest rate of the same term and same grade and the methods
for interest calculation as provided for by the People’s Bank of China.

The interests on the deposits in the accounts of credit cards and the currency value of the stored-value cards (including the electronic
purses of IC cards) may not be calculated and paid by any card-issuing bank.

Article 20

Where a credit cardholder has non-cash transactions, he may enjoy the favorable terms as follows:

(1)

Treatment of enjoying interest-free payment in a certain period. A period from the booking date of the bank to the date when payment
is due as provided for by the card-issuing bank shall be the interest-free period with the longest term of 60 days. The cardholder
may enjoy this treatment if he repays all the used funds of the bank before the date when payment is due and no interest may be paid
for any non-cash transaction.

(2)

Treatment of minimum payment. In case it is difficult for the cardholder to repay all the funds of the bank before the date when payment
is due, the minimum amount may be paid as provided for by the card-issuing bank.

Article 21

A credit cardholder may not enjoy the treatment of interest-free payment period when choosing to repay the minimum amount or using
the card in excess of the credit limit approved by the card-issuing bank, but shall pay overdraft interests on the unpaid amount
as calculated from the book date of the bank upon the stipulated interest rate.

A credit cardholder may not enjoy the treatment of interest-free payment period and the treatment of minimum payment when withdrawing
cash or overdrawing quasi-credit card, but the overdraft interests that are calculated from the book date of the bank upon the stipulated
interest rate shall be paid for the cash transaction or overdraft.

Article 22

In case a credit cardholder fails to repay the minimum payment or uses the credit card in excess of the credit limit, a fine for
delayed payment or charge fees for exceeding the credit limit shall be imposed by the card-issuing bank upon 5 percent of the unpaid
amount or the amount spent in excess of the credit limit.

Article 23

The overdraft of credit card shall be calculated and collected for compound interest on a monthly basis and the overdraft of quasi-credit
card shall be calculated and collected for simple interest on a monthly basis. The overdraft interest rate shall be 0.05 percent
of the daily interest rate and shall be consist with the adjustment of the daily interest of the People’s Bank of China.

Article 24

A commercial bank, when handling bank card acceptance business, shall collect settlement handling charges against the merchants under
the standards as follows:

(1)

the settlement handling charges may not be lower than 2 percent of the trading value for the hotel, catering, entertainment, tourism
or other related industries;

(2)

the settlement handling charges may not be lower than 1 percent of the trading value for any other industry.

Article 25

The settlement handling charges for a trans-bank transaction shall be distributed in light of the proportion as follows:

(1)

It is clearly that 90 percent of the settlement handling charges collected against the merchants shall be distributed to the card-issuing
bank, while 10 percent to the acceptance bank in a city which has not established an information exchange center;

The commercial banks may perform the trans-bank transaction by way of apportioning the machines, deputizing for each other, and charging
free mutually upon negotiations as well.

(2)

It is clearly that 80 percent of the settlement handling charges collected against the merchants shall be distributed to the card-issuing
bank, while 10 percent to the acceptance bank and 10 percent to the information exchange center in a city which has established an
information exchange center,.

Article 26

Where a cardholder performs trans-bank withdrawal at ATM, the cost thereof shall be accepted by the cardholder himself/herself, and
the charging rates shall be adopted as follows:

(1)

in case a cardholder performs any withdrawal within the city where the card is obtained, the fees thereof shall be no more than Renminbi
2 yuan;

(2)

in case a cardholder performs any withdrawal beyond the city where the card is obtained, the fees thereof shall be no less than Renminbi
8 yuan.

It is obvious that 70 percent of the commission charges obtained from a trans-bank withdrawal at ATM shall be distributed to the bank
that owns the ATM, while 30 percent to the information exchange center.

Article 27

Where a commercial bank develops bank card acceptance business outside the territory of China as an agency, it shall collect settlement
handling charges, which shall be no more than 4 percent of the trading value, against the merchants.

In case an agency agreement on bank card acceptance business is concluded by a bank within the territory of China and an institution
outside the territory of China, it is clearly that 37.5 percent of the commission charges paid by the merchants shall be distributed
to the bank within the territory of China, while 62.5% to the institution outside the territory of China.

Chapter V Account and Trade Management

Article 28

Where an individual applies for obtaining a bank card (excluding stored-value cards), he shall provide his valid identity certificate
as provided for by the public security department for the card-issuing bank, an inscribed account shall be opened for him upon the
qualification examination of the card-issuing bank.

Where an entity opens a basic deposit account in any financial institution that is within the territory of China, it shall apply for
obtaining an entity card on the basis of the license for opening an account issued by the People’s Bank of China upon examination;

A bank card and its account may be used exclusively by the cardholder as approved by the card-issuing bank and may not be leased or
lent.

Article 29

The funds in the account of a Renminbi entity card shall be deposited from the basic deposit account of the entity by transfer, no
cash may be deposited or withdrawn, and no revenue from merchandise sales may be deposited into the account of the entity card.

Article 30

The funds in the account of a foreign currency entity card shall be deposited from the foreign exchange account of the entity by
transfer, and no cash of foreign currency may be deposited or withdrawn within the territory of China. The foreign exchange account
of the entity shall meet the requirements as follows:

(1)

it shall be opened subject to the related provisions of the People’s Bank of China concerning the administration of foreign exchange
accounts within the territory of China;

(2)

the scope of revenue and expenditure thereof shall comprise payment content accordingly.

Article 31

The funds deposited in the account of the Renminbi card of an individual shall include the cash he holds, or the wage, legal personal
compensation for services and investment returns of the individual which are deposited by account transfer.

Article 32

The funds deposited in the account of the individual foreign currency card shall be cash of the foreign currency he/she holds or
the funds transferred from his/her foreign exchange account (including foreign banknote account). The transfer and deposit of such
account shall be handled pursuant to the Measures of the State Administration of Foreign Exchange for the Administration of Individual
Foreign Exchange.

As regards the withdrawal of the foreign currency cash through an individual foreign currency card within the territory of China,
it shall be handled under the individual foreign exchange control system of China.

Article 33

No settlement of foreign exchange may be made for a foreign currency card in principle within the territory of China except that
it is within the scope or the regions designated by the State Administration of Foreign Exchange.

Article 34

A cardholder may apply for canceling his account after paying off all the money for transactions, principal and interest of overdraft
and the related charges. The capital in a Renminbi entity account shall be transferred into the basic savings account of the entity,
the capital in a foreign currency entity card shall be transferred into the foreign exchange account of the entity accordingly when
canceling an account and no cash may be drawn.

Article 35

A Renminbi entity card may be used for the settlement of the funds for commodity transactions and labor service provision, but no
overdrawing may be performed; the transfer of foreign exchange shall be handled by the local branch of the People’s Bank of China
if it surpasses the starting point provided for by the People’s Bank of China,.

Article 36

The cash withdrawal of credit card shall be authorized by a card-issuing bank on every deal, the accumulated amount of the cash withdrawn
each day for each card may not in excess of Renminbi 2000 yuan.

An upper limit shall be set by the card-issuing bank for the withdrawal made on ATM, the accumulated amount of the cash withdrawn
each day for each card shall be less than Renminbi 5000 yuan.

Article 37

The face value or the value stored in a stored-value card shall be no more than Renminbi 1000 yuan.

Article 38

Where a commercial bank issues the affinity card, it may not grant any donation or pay any other fees to any affinity entity from
its income.

Article 39

In case a card-issuing bank handles such business as deposit, withdrawal, account transfer, settlement or any other transaction for
a cardholder upon password or any other electronic information, the electronic information record generated therefrom shall be the
valid vouchers of this transaction. The card-issuing bank may use the itemized record or detailed list of the transaction as supporting
vouchers for the accounts.

Article 40

The original documents, which are generated from the transaction made with a bank card through any interconnected terminal, shall
be kept for two years at least for reference.

Chapter VI Bank Card Risk Management

Article 41

A card-issuing bank shall examine and verify the credit status of an applicant for credit card seriously and determine the valid
guarantee and method of guarantee upon the strength of the credit status of the applicant.

A card-issuing bank shall recheck the credit status of a credit cardholder regularly and adjust the credit limit of the cardholder
subject to the alteration of the credit status.

Article 42

A system for approval authorization shall be established by any card-issuing bank to define the approval power and transaction limit
of its internal staff of different levels specifically.

Article 43

A card-issuing bank shall enhance the administration of the name list of stop payment, and shall receive and send this list timely.

Article 44

A card-issuing bank, when handling any agency business through a debit card, may not make advance payment for the cardholder or the
client.

Article 45

A card-issuing bank shall comply with the following risk control indicators for the credit card business:

(1)

as regards an individual card, the amount occurred in a single overdraft by a same cardholder shall be no more than Renminbi 20,000
yuan (including the equivalent of foreign currency); as regards an entity card, the said amount no more than Renminbi 50,000 yuan
(including the equivalent of foreign currency).

(2)

as regards an individual card, the monthly overdraft balance of a same account shall be less than Renminbi 50,000 yuan (including
the equivalent of foreign currency); as regards an entity card, the said balance less than 3 percent of the comprehensive credit
limit granted by the card-issuing bank to the entity. The monthly overdraft balance of an entity without comprehensive credit limit
shall be less than Renminbi 100,000 yuan (including the equivalent of foreign currency).

(3)

the total overdraft of a foreign currency card may not be more than 80 percent of the guarantee money (including the amount from pledging
the certificate of deposits) of the cardholder.

(4)

the monthly average overdraft balance newly occurred in more than 180 days (including 180 days, similarly hereinafter) as of the date
when the present Measures implement may be in excess of 15percent of the monthly average amount of the total overdraft balance.

Article 46

The overdraft term of a quasi-credit card shall not exceed 60 days. The minimum payment of a credit card in the first month may not
be lower than 10 percent of the overdraft balance of that month.

Article 47

In case of any overdrawing or defrauding business, a card-issuing bank may recover the money through the channels as follows:

(1)

deducting the cardholder’s guarantee money, disposing the collaterals or pledged articles in accordance with the related laws;

(2)

recovering the overdrawn amount from the guarantor;

(3)

recovering the money by judicial procedures.

Article 48

Where it is not enough to offset the loss after taking the measures listed in Article 47 by a card-issuing bank, it shall be handled
pursuant to the Measures for the Administration of the Reserves for Bad Loans.

Article 49

As regards a recovered overdraft that is already canceled, the principal and interest thereof shall be added to the reserves for
bad loans.

Article 50

In case a branch of a commercial bank pays for participating in the bank card information exchange center of the city where it is
located, it shall apply to the headquarters thereof for approval.

Chapter VII Duties and Responsibilities between the Bank Card Parties

Article 51

The rights of a card-issuing bank are as follows:

(1)

it has the right to perform an examination of the credit status of an applicant, require for its personal information, decide whether
to issue bank card to an applicant and determine the overdraft limit of a credit cardholder as well.

(2)

it is enpost_titled to recover the overdraft made by a cardholder. If any cardholder fails to repay the overdraft amount within the prescribed
time limit, the card-issuing bank has the right to apply for lawful protection and investigate the legal liabilities of the cardholder
or the related parties concerned in accordance with the related laws.

(3)

as regards a cardholder that fails to abide by its articles of association, it has the right to cancel the qualification thereof and
may authorize the related entity to take the bank card back.

(4)

it may neglect the reporting of loss of the electronic purse in any stored-value card or IC card.

Article 52

The obligations of a card-issuing bank are as follows:

(1)

The related materials concerning the use of bank card shall be offered for an applicant for bank card, including the articles of association,
introductions and charging rates. Any current cardholder may require for the aforesaid materials as well.

(2)

A complaint system shall be established focusing on the fairness and effectiveness of bank card services, and the complaint procedures
and telephone number shall be publicized. It shall make a reply regarding the inquiry or requirement of correction from a cardholder
within 30 days.

(3)

The account-checking services shall be offered for cardholders. The account statements shall be provided for cardholders monthly except
for any of circumstances as follows:

(a)

a deposit book or any other transaction log has provided to the cardholder already;

(b)

no transaction incurs since the account statement of the previous month is made and there is no unpaid balance in the account of the
cardholder;

(c)

it has agreed otherwise with the cardholder.

(4)

As regards a bank card account statement as provided by the card-issuing bank to a cardholder, the following items shall be listed:

(a)

value of transaction, account balance (and as regards a credit card, the date when repayment is due, minimum payment and available
credit limit shall also be listed);

(b)

the date when the trading value is recorded into the related account or self-owned account for deduction;

(c)

trading date and category;

(d)

the number of transaction logs;

(e)

name and code number of the merchant acting as the target of payment (excluding the transactions occurring in other places);

(f)

address or telephone number for inquiring or reporting incompatible account statements.

(5)

The service for reporting bank card loss shall be provided by any card-issuing bank for cardholders, a round-clock telephone line
therefrom shall be set, and the card issuing bank shall provide two ways for loss reporting, namely by telephone or in written form,
and the latter is the official way for loss reporting. The responsibilities for loss reporting of both the card-issuing bank and
the cardholder shall be specified in the article of association or the related agreement.

(6)

The importance of password and the liability for its loss to the cardholders shall be clarified in the related articles of association
on bank card or the introductions.

(7)

A card-issuing bank shall be responsible for keeping secret for the credit information of the cardholders.

Article 53

The rights of a cardholder are as follows:

(1)

A cardholder has the rights to enjoy all kinds of services on bank card as promised by the card-issuing bank, supervise the service
quality and complaint the incompetent service if any.

(2)

An applicant or cardholder has the rights to be aware of the functions, use methods, charging items, charging rates, applicable interest
rate and the related calculation formula of the card he selected.

(3)

A cardholder has the right to demand the account statement from the card-issuing bank within the prescribed time limit and is enpost_titled
to inquire into the incompatible content or ask the bank to remedy.

(4)

The cardholder shall assume the responsibility for the alteration of the capital deposited in the debit card no more after going through
the formalities for reporting the loss of a debit card, except it is adjudicated otherwise by the judicial department or arbitral
department.

(5)

A cardholder in enpost_titled to require for the agreement concerning obtaining credit card and shall keep the agreement properly.

Article 54

The obligations of a cardholder are as follows:

(1)

An applicant shall give truthful application materials to a card-issuing bank and provide guarantee consistent with the related requirements
as provided for by the card-issuing bank.

(2)

A cardholder shall abide by the articles of association of the card-issuing bank and the related articles of the Agreement on Obtaining
Bank Card.

(3)

In case of any alterations of the address or occupation of a cardholder or guarantor, the card-issuing bank shall be informed in written
form timely.

(4)

No cardholder may refuse to pay the fees owed to the card-issuing bank with an excuse of having any dispute with any merchant.

Article 55

In case a commercial bank develops a merchant that accepts bank card business, it shall sign an acceptance agreement with the merchant,

CIRCULAR OF THE PEOPLE’S BANK OF CHINA (PBC) ON ALTERATION OF THE APPLICATION FORMS FOR THE ESTABLISHMENT OF COMMERCIAL PRESENCE IN CHINA BY FOREIGN-CAPITAL FINANCIAL INSTITUTIONS AND RELATED ISSUING PROCEDURES

The People’s Bank of China

Circular of the People’s Bank of China (PBC) on Alteration of the Application Forms for the Establishment of Commercial Presence in
China by Foreign-capital Financial Institutions and Related Issuing Procedures

YinFa [1999] No.122

March 31, 1999

Branches and business management departments of the People’s Bank of China:

With a view to further standardizing the examination and approval of foreign-capital financial institutions and improving the efficiency
of examination and approval for those institutions, samples of the Application Form for the Establishment of Operations in China
by Foreign-capital Financial Institutions and the Application Form for the Establishment of Permanent Representative Offices in China
by Foreign-capital Financial Institutions (see the Attachments) are hereby printed and distributed to you. In addition, the issuing
procedures for the application forms are adjusted as follows: the mode of issuing application forms upon the agreement in principle
of the head office of PBC is replaced by that of issuing application forms the moment the foreign-capital financial institutions
request for the establishment of branches or representative offices. All branches and business management departments, after review
and examination, should submit all application materials including the applications forms together with the results of review and
examination to the head office of PBC for further examination and approval. That is hereby notified.

Attachment I: Application Form for the Establishment of Operations in China by Foreign-capital Financial Institutions (omitted)

Attachment II: Application Form for the Establishment of Permanent Representative Offices in China by Foreign-capital Financial Institutions
(omitted)

The People’s Bank of China
1999-03-31

CIRCULAR OF THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ON SIMPLIFYING THE PROCEDURES OF PURCHASE AND PAYMENT OF FOREIGN EXCHANGE FOR TECHNOLOGY-INTRODUCTION BY ENTERPRISES WITH FOREIGN INVESTMENT

The State Administration of Foreign Exchange

Circular of the State Administration of Foreign Exchange on Simplifying the Procedures of Purchase and Payment of Foreign Exchange
for Technology-introduction by Enterprises with Foreign Investment

Huifa [1999] No.319

September 28,1999

Branches of the State Administration of Foreign Exchange, Departments of Foreign Exchange of Beijing and Chongqing, Branches of Foreign
Exchange of Dalian, Qingdao, Ningbo, Xiamen, Shenzhen, Assigned banks of foreign exchange with Chinese investment:

In accordance with relevant regulations of the State Council, SAFE will amend the existing “Circular on Strengthening the Administration
on the Purchase and Payment of Foreign Exchange for Intangible Properties” (HuiGuanHanZi [98] No.092)(hereafter “the Circular”) in
order to simplify the purchase and payment in foreign exchange for technology-introduction by enterprises with foreign investment
as follows:

For the purchase and payment in foreign exchange for technology- introduction by enterprises with foreign investment, the Circular
requires the checking of registration validation for technology and equipment introduction of joint venture issued by MOFTEC and
its branches. Since this document, the approval documents for joint venture (the technology- introduction contract must be notified)
issued by MOFTEC and its branches and the approval license of enterprises with foreign investment will be checked instead of registration
validation. Other documents required by the Circular will remain for checking.

The approved purchase and payment in foreign exchange for technology-introduction by enterprises with foreign investment prior to
this document, the approval documents for joint venture, the confirmation letter (the technology-introduction contract must be notified)
issued by MOFTEC and its branches and the approval license of enterprises with foreign investment will be checked instead of registration
validation. Other documents required by the Circular will remain for checking.

This Circular will come into effect as of the issuing. Other requirements in the Circular remain unchanged.

Every branch should transfer to the sub-branches and the local foreign investment banks as soon as possible after received the circular.
Every assigned banks of foreign exchange with Chinese investment should transfer to its sub-branches as soon as possible. Any problems
encountered in carrying out the circular should be replied to the State Administration of Foreign Exchange in time.

The State Administration of Foreign Exchange
1999-09-28

PREVENTION OF JUVENILE DELINQUENCY LAW

Law of the People’s Republic of China on Prevention of Juvenile Delinquency



	(Adopted at the 10th Meeting of the Standing Committee of the Ninth National People’s Congress on June 28, 1999 and promulgated by Order No. 17 of the President of the People’s Republic of China on June 28, 1999) Contents Chapter I General Provisions Chapter II Education for Prevention of Juvenile Delinquency Chapter III Prevention of Juvenile Misbehaviors Chapter IV Rectification and Treatment of Serious Juvenile Misbehaviors Chapter V Juveniles’ Self-protection Against Crimes Chapter VI Prevention of Juveniles From Committing Crimes Again Chapter VII Legal Responsibility Chapter VIII Supplementary Provisions Chapter I General Provisions Article 1 This Law is enacted for the purpose of ensuring that juveniles are physically and mentally healthy, helping juveniles cultivate good conduct and effectively preventing juvenile delinquency. Article 2 The prevention of juvenile delinquency shall be based on education and protection, the work shall be started with school children and efforts shall be made to prevent, rectify and treat juvenile misbehavior before it is too late. Article 3 Juvenile delinquency shall be prevented in a comprehensive way under the organization and leadership of the people’s governments at all levels. The government departments concerned, judicial organs, people’s organizations, relevant public organizations, schools, families, neighborhood committees in cities and villagers committees in the countryside, etc. shall join efforts and take their respective responsibilities in preventing juvenile delinquency, and creating a good social environment for the cultivation of physical and mental health of juveniles. Article 4 People’s governments at all levels shall perform the following functions and duties in preventing juvenile delinquency: (1) to formulate plans for prevention of juvenile delinquency; (2) to organize and coordinate efforts of the relevant government departments for public security, education, culture, the press, publishing, radio, film and television, industry and commerce, civil affairs, and judicial administration, and other public organizations in preventing juvenile delinquency; (3) to inspect the implementation of this Law and work plans; and (4) to analyze and disseminate the experience gained in prevention of juvenile delinquency, and set up and commend advanced units and individuals. Article 5 For prevention of juvenile delinquency, research on education in puberty, psychological corrections and measures for prevention of crimes shall be improved in light of the physiological and psychological characteristics of juveniles at different ages. Chapter II Education for Prevention of Juvenile Delinquency Article 6 Juveniles shall be educated in ideals, morality, the legal system as well as in patriotism, collectivism and socialism. Juveniles who have reached the age of receiving compulsory education shall, while receiving the education mentioned above, be educated for prevention of crimes. Education for prevention of juvenile delinquency is for the purpose of enhancing juveniles’ legal conceptions, helping them heed the harm done to themselves, their families and the community by their violations of law and criminal actions and become aware of the legal responsibilities incurred by such violations and actions and of the importance of obeying rules of discipline and laws and preventing themselves from breaking laws and committing crimes. Article 7 The administrative departments for education and schools shall incorporate the education for prevention of crimes into school plans for education and teaching as the content of legal education, and shall, in combination with the common and frequently-occurring cases of juvenile delinquency, educate juveniles of different ages in prevention of delinquency respectively. Article 8 Judicial administration departments, administrative departments for education and the Communist Youth League and Young Pioneers organizations shall, in light of specific conditions, arrange and hold exhibitions, give reports and lectures, and arrange other forms of activities to disseminate the legal system with emphasis on prevention of juvenile delinquency. Schools shall, in light of specific conditions, hold activities with education for prevention of juvenile delinquency as the main content. The administrative departments for education shall take the results of education for prevention of juvenile delinquency as an important part of assessment of school work. Article 9 Schools shall engage full-time or part-time teachers for legal education. Schools may engage after-school legal counselors, where conditions permit. Article 10 Parents and other guardians of juveniles shall take direct responsibility for giving legal education to juveniles. Schools that conduct education among students in prevention of crimes, shall make their plans for such education known to the parents and other guardians of the juveniles, who shall carry out the education in combination with the school plans and according to specific conditions. Article 11 Authorities of Children’s Palaces, recreation centers for juveniles and other places for out-of-school activities shall take education for prevention of juvenile delinquency as an important part of their work and carry out various forms of publicity and education activities in this respect. Article 12 For juveniles who have reached the age of 16 but are under the age of 18 and who are preparing for employment, vocational education and training institutions and employers shall include legal knowledge and education for prevention of crimes in vocational training. Article 13 The neighborhood committees in cities and villagers’ committees in the countryside shall carry out activities for the publicity of the legal system with stress on prevention of juvenile delinquency. Chapter III Prevention of Juvenile Misbehavior Article 14 The parents and other guardians of juveniles and schools shall advise juveniles to keep from the following kinds of misbehavior: (1) ) playing truant, staying out at night; (2) carrying controlled knives; (3) fighting, or abusing people; (4) forcibly demanding money or things of value from others; (5) stealing, or deliberately damaging property; (6) taking part in gambling or gambling in disguised form; (7) watching or listening in to pornographic or obscene audio-video products, or reading such stuff; (8) going to commercial singing and dancing halls and other such places that are not suitable for juveniles as prescribed by laws and regulations; and (9) other kinds of misbehavior that seriously run counter to social morality. Article 15 The parents and other guardians of juveniles and schools shall advise juveniles to keep from smoking and getting drunk. No business places may sell cigarettes or alcoholic drinks to juveniles. Article 16 where middle or primary school students play truant, the school shall get in touch with their parents or other guardians without delay. Where juveniles stay out at night without permission, their parents or other guardians, or the boarding school concerned shall look for them without delay, or approach a public security organ for help. Whoever allows a juvenile to stay at his or her place at night shall obtain permission of the juvenile’s parents or other guardians in advance, or inform them or the school concerned of the matter within 24 hours, or report to a public security organ without delay. Article 17 When parents or other guardians of juveniles and schools find that juveniles organize or join gangs that perpetrate misbehavior, they shall stop the juveniles promptly. When they find that the gangs have violated laws or committed criminal offences, they shall report the matter to public security organs. Article 18 When parents or other guardians of juveniles and schools find that juveniles are instigated or coerced to perpetrate or lured into illegal or criminal actions, they shall report the matter to public security organs. When the public security organs receive the reports, they shall immediately investigate and deal with the cases in accordance with law and, where the personal safety of juveniles is endangered, they shall promptly take effective measures to protect them. Article 19 Parents or other guardians of juveniles may not allow juveniles under the age of 16 to be free from their guardianship and live alone. Article 20 Parents or other guardians of juveniles may not give a free rein the juveniles, compel them to run away from home, or discard their duty of guardianship. Where juveniles run away from home, their parents and other guardians shall look for them without delay, or approach public security organs for help. Article 21 Where the parents of juveniles are divorced, both parties shall have the duty to educate their children, and neither party may fail to perform such duty on the pretext of divorce. Article 22 The stepparents and adoptive parents shall perform the same duty for the adolescent children they are supporting and educating as the duty performed by parents to their adolescent children in prevention of crimes, as prescribed by this Law. Article 23 Schools shall enforce education and administration among juveniles who are involved in misbehavior and may not discriminate against them. Article 24 The administrative departments for education and schools shall hold various forms of activities like lectures, informal discussions and training programs to make known to the participants good, effective educational methods in light of the physiological and psychological characteristics of juveniles in different stages of growth and to show the teachers, the parents of juveniles and other guardians how to effectively prevent, and rectify and treat juveniles’ misbehavior. Article 25 Where teachers, administrators or workers instigate or coerce juveniles to perpetrate or lure them into misbehavior, or where these people are ill-behaved, have a baneful influence on and are not suitable for school work, the administrative departments for education and the school authorities shall dismiss or discharge them; where a crime is constituted, criminal responsibility shall be investigated in accordance with law. Article 26 It is prohibited to set up commercial singing and dancing halls, commercial electronic games centers and other places that are not suitable for juveniles in the neighborhood of middle or primary schools. The kinds of halls, centers and places mentioned above shall be specified by people’s governments of provinces, autonomous regions and municipalities directly under the Central Government. The halls, centers and places set up before this Law goes into effect shall to be moved to other areas or closed down within a time limit. Article 27 Public security organs shall tighten control for public security around middle and primary schools, promptly stop and deal with illegal or criminal actions that are committed around such schools. The neighborhood committees in cities and villagers’ committees in the countryside shall assist public security organs in successfully maintaining public security around middle and primary schools. Article 28 Public security stations, neighborhood committees in cities and villagers’ committees in the countryside shall keep tabs on the schooling and employment of juveniles among temporary resident populations in their administrative areas. With regard to juveniles among temporary resident populations who perpetrate misbehavior, they shall urge the parents and other guardians of the juveniles to educate the juveniles effectively and to stop their misbehavior. Article 29 No one may instigate or coerce juvenile to perpetrate or lure them into misbehavior prescribed by this Law, or provide conditions for them to perpetrate misbehavior. Article 30 Publications meant for juveniles may not contain such contents as may induce juveniles to violate law or commit criminal offenses, or such contents as may impair the physical and mental health of juveniles’ contents that exaggerate violence, pornography, gambling, terror, etc. Article 31 No unit or individual may sell or loan to juveniles publications, audio-video products or electronic publications which contain such contents as may induce juveniles to violate laws or commit criminal offenses, and such contents as may impair the physical and mental health of juveniles, contents that exaggerate violence, pornography, gambling, terror, etc. No unit or individual may, by means of telecommunications, computer network, etc., provide such contents and information about such contents that may impair the physical and mental health of juveniles as prescribed by the preceding paragraph. Article 32 No programs of radio, film, TV and drama may contain such contents as may impair the physical and mental health of juveniles, contents that exaggerate violence, pornography, gambling, terror, etc. The administrative departments for radio, film and television and the administrative departments for culture shall strengthen administration of the programs of radio, film, TV and drama and the various showplaces. Article 33 Around commercial singing and dancing halls and other places that are not suitable for juveniles, conspicuous no-admittance signs for juveniles shall be put up, and no juveniles may be admitted into such places. Juveniles may not be admitted into commercial electronic games centers except during festivals and holidays specified by the State, and conspicuous no-admittance signs for juveniles shall be put up there. Where it is difficult to judge whether a person is juvenile or not, the worker of such a center may ask person to show his identity card. Chapter IV Rectification and Treatment of Serious Juvenile Misbehavior Article 34 ” Serious misbehavior ” as used in this Law refers to the following illegal actions that do serious harm to the community but are not serious enough for criminal punishment: (1) gathering people to create disturbance, and disrupting public order; (2) carrying controlled knives and refusing to stop doing so after repeated criticisms; (3) holding up and beating people many times or forcibly demanding money or things of value from others; (4) spreading obscene publications or audio-video products, etc.; (5) engaging in licentious or pornographic activities or harlotry; (6) committing theft many times; (7) taking part in gambling and refusing to stop doing so after repeated criticisms; (8) ingesting or injecting drugs; and (9) other actions that do serious harm to the community. Article 35 When juveniles are found to perpetrate the serious misbehavior as prescribed by this Law, they shall be stopped doing so without delay. When juveniles are found to perpetrate serious misbehavior as prescribed by this Law, their parents or other guardians and the schools concerned shall coordinate their efforts and take measures to subject them to strict discipline, or may send them to work-study schools for rectification or treatment, and for education. To send juveniles to work-study schools for rectification or treatment, and for education, their parents or other guardians or their former schools shall submit applications for approval to the administrative departments for education. Article 36 Work-study schools shall impose strict control on and enforce education among the juveniles who study there. They shall, in addition to the same courses offered by ordinary schools, as required by the Law on Compulsory Education, put emphasis on education in the legal system and help the juveniles to rectify or treat their serious misbehavior in light of the causes for such misbehavior and the psychological characteristics of the juveniles. Families and schools shall show concern for and take good care of the juveniles who study in work-study schools and respect their personality and dignity, and may not impose physical punishment on, maltreat, or discriminate against them. Juveniles who graduate from work-study schools shall enjoy equal rights with students who graduate from ordinary schools in entering schools of a higher grade and in employment, and no unit or individual may discriminate against them. Article 37 Juveniles who perpetrate serious misbehaviors, as specified in this Law, that constitute violations of the regulations governing public security shall be punished for public security by public security organs according to law. Juveniles who are exempted from punishment because they have not reached the age of 14 or the circumstances are especially minor may be subjected to reprimand. Article 38 Where Juveniles are not given criminal punishment because they have not reached the age of 16, their parents or other guardians shall be ordered to subject them to strict discipline; when necessary, they may also be sheltered for correction by governments in accordance with law. Article 39 During the period when juveniles are sheltered for correction, the executing organs shall make sure that they continue to receive education in cultural and legal knowledge or vocational techniques; for those who have not finished compulsory education, the executing organs shall make sure that they continue to receive such education. Juveniles who are released from sheltering for correction or from reeducation through labor shall enjoy equal rights with other juveniles in going back to school and entering schools of a higher grade and in employment, and no unit or individual may discriminate against them. Chapter V Juveniles’ Self-protection Against Crimes Article 40 Juveniles shall observe laws and regulations and live up to the standards of public morality, be aware of the importance of self-esteem, self-discipline and self-improvement, increase their ability to distinguish between right and wrong and protect themselves, and resist of their own volition any inducement to and corrosive influence by various misbehavior and illegal and criminal actions. Article 41 Juveniles who are abandoned or maltreated by their parents or other guardians shall have the right to request public security organs, administrative departments for civil affairs, organizations of the Communist Youth League, women’s federations, organizations for protection of juveniles or schools, neighborhood committee in cities, or villagers’ committees in the countryside to furnish them protection. The departments or organizations mentioned above that are request for help shall accept the request and take measures to help the juveniles immediately where necessary. Article 42 When juveniles find that anyone perpetuates actions prohibited by the provisions in Chapter III of this Law or commits criminal offenses against themselves or other juveniles, they may report to public security organs or competent government departments through their schools, their parents or other guardians, and they themselves may do so too. The organs or departments that receive the reports shall promptly investigate and deal with the cases according to law. Article 43 Judicial organs, schools and the community shall give especial protection to juveniles who fight and report against criminal offenses and ensure that they are free from retaliation. Chapter VI Prevention of Juveniles From Committing Criminal Offenses Again Article 44 In investigating juveniles who have committed criminal offenses investigating for criminal responsibility, the guidelines of enlightenment, persuasion and reformation and the principle of taking enlightenment as the dominant factor while making punishment subsidiary shall be adhered to. When handling cases involving juvenile delinquency, judicial organs shall guarantee that juveniles exercise their litigation rights and get legal assistance, and enlighten them on the legal system in accordance with the physiological and psychological characteristics of juveniles and the circumstances under which they commit the criminal offenses. Juvenile students against whom mandatory penal measures are taken may not be struck off the school roll before the verdicts of the People’s Courts go into effect. Article 45 Trials of criminal cases involving juvenile delinquency in a People’s Court shall be conducted by a juvenile court formed, in accordance with law, by judges who are familiar with the physical and mental characteristics of juveniles or of such judges and people’s assessors. No cases involving criminal offenses committed by juveniles who have reached the age of 14 but are under the age of 16 shall be heard in public. Generally, no cases involving criminal offenses committed by juveniles who have reached the age of 16 but are under the age of 18 shall be heard in public either. For cases involving criminal offenses committed by juveniles, no names, dwelling places, photos nor materials from which people can tell who the juveniles are may be disclosed in news reports, film and television programs and publications. Article 46 Juveniles who are detained or arrested or who are serving their sentences shall be jailed, administered and educated separately from adults. During the period when juvenile delinquents are serving their sentences, the executing organ shall enforce legal education and conduct vocational and technical training among them. For juvenile delinquents who have not finished compulsory education, the executing organ shall ensure that they continue to receive such education. Article 47 Parents and other guardians of juveniles, schools, neighborhood committees in cities and villagers’ committees in the countryside shall take effective measures to help educate juveniles who are not given or are exempted from criminal punishment because they have not reached the age of 16 and juveniles who are sentenced to criminal punishment of non-imprisonment or to criminal punishment with a suspension of execution or who are released on parole, in order to assist judicial organs in a successful educating and reforming the juveniles. The neighborhood committees in cities or villagers’ committees in the countryside may engage retired persons or other persons who are exemplary in their ideology and moral character, honest and upright and enthusiastic about educational work among juveniles, to assist them in doing a good job of educating and reform the juveniles mentioned in the preceding paragraph. Article 48 Juveniles who, in accordance with law, are exempted from criminal punishment, sentenced to criminal punishment of non-imprisonment, sentenced to criminal punishment with a suspension of execution, or released on parole, or for whom criminal punishment have executed shall enjoy equal rights with other juveniles in going back to school and entering schools of a higher grade and in employment; no unit or individual may discriminate against them. Chapter VII Legal Responsibility Article 49 Where parents or other guardians of juveniles fail to perform their duties of guardianship and let juveniles perpetrate, as they like, misbehavior or serious misbehavior specified in this Law, public security organs shall reprimand the parents or other guardians of the juveniles and order them to subject the juveniles to strict discipline. Article 50 Where parents or other guardians of juveniles, in violation of the provisions in Article 19 of this Law, allow juveniles under the age of 16 to be free from their guardianship and live alone, public security organs shall reprimand the parents and other guardians of the juveniles and order them to set it right immediately. Article 51 Where a member of a public security organ, in violation of the provisions in Article 18 of this Law, fails to investigate and deal with a case or take effective measures immediately after receiving the report and thus grossly neglects his duty, he shall be given administrative sanctions; if serious consequences are caused and a crime is constituted, he shall be investigated for criminal responsibility in accordance with law. Article 52 If anyone, in violation of the provisions in Article 30 of this Law, publishes publications which contain such contents as may induce juveniles to violate laws or commit criminal offenses, or such contents as may impair the physical and mental health of juveniles, contents that exaggerate violence, pornography, gambling, terror, etc., the publications and his illegal gains shall be confiscated by the administrative department for publishing, and he shall also be fined not less than 3 times but not more than 10 times his illegal gains; if the circumstances are serious, the publications and his illegal gains shall be confiscated, he shall be ordered to suspend business for rectification or his license shall be revoked. The persons who are directly in charge and the other persons who are directly responsible shall be fined. Whoever produces or reproduces publications for juveniles which propagate obscenity or sells, loans or spreads such publications shall be punished for public security in accordance with law; if the violation constitutes a crime, he shall be investigated for criminal responsibility in accordance with law. Article 53 If anyone, in violation of the provisions in Article 31 of this Law, sells or loans to juveniles publications, audio-video products or electronic publications which contain such contents as may induce juveniles to violate laws or commit criminal offenses, and such contents as may impair the physical and mental health of juveniles, contents that exaggerate violence, pornography, gambling, terror, etc., or, by means of telecommunications, computer network, etc., provides such contents and information about such contents that may impair the physical and mental health of juveniles, the said publications, audio-video products, electronic publications and his illegal gains shall be confiscated and he shall be fined by the competent government department. If any unit commits any action mentioned in the preceding paragraph, the publications, audio-video products, electronic publications and its illegal gains shall be confiscated, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible shall also be fined. Article 54 If any cinema, theatre, video-tapes show hall and other show place shows or plays such programs as may impair the physical and mental health of juveniles, programs that exaggerate violence, pornography, gambling, terror, etc., the audio-video products which it illegally shows or plays and its illegal gains shall be confiscated by the competent government department, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible shall also be fined; if the circumstances are serious, if shall be ordered to suspend business for rectification or its business license shall be revoked by the administrative department for industry and commerce. Article 55 If commercial singing and dancing halls, other places that are not suitable for juveniles, and commercial TV games centers, in violation of the provisions in Article 33 of this Law, fail to put up conspicuous no-admittance signs or allow juveniles to go there, they shall be ordered to set it right, given administrative warning, ordered to suspend business for rectification, their illegal gains shall be confiscated, and they shall be fined by the administrative department for culture, and the persons who are directly in charge and the other persons who are directly responsible shall also be fined; if the circumstances are serious, the administrative department for industry and commerce shall revoke their business licences. Article 56 Whoever instigates or coerces juveniles to perpetrate or lures them into misbehavior or serious misbehavior as prescribed by this Law, or provides conditions for juveniles to perpetrate the said misbehavior, if his action constitutes a violation of the regulations governing public security, shall be punished for public security by a public security organ in accordance with law; if a crime is constituted, he shall be investigated for criminal responsibility in accordance with law. Chapter VIII Supplementary Provisions Article 57 This Law shall go into effect as of November 1, 1999.

CIRCULAR OF THE MINISTRY OF FOREIGN TRADE AND ECONOMIC COOPERATION, THE STATE ADMINISTRATION OF RADIO, FILM AND TELEVISION AND THE MINISTRY OF CULTURE ON STRICTLY IMPLEMENTING THE INTERIM PROVISIONS ON FOREIGN-FUNDED CINEMAS

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

Circular of the Ministry of Foreign Trade and Economic Cooperation, the State Administration of Radio, Film and Television and the
Ministry of Culture on Strictly Implementing the Interim Provisions on Foreign-funded Cinemas

WaiJingMaoZiZi [2000] No.4

February 19, 2001

The commissions (departments, bureaus) of foreign trade and economic cooperation of all the provinces, autonomous regions, municipalities
directly under the Central Government, and municipalities separately listed on the State plan:

The Interim Provisions on Foreign-funded Cinemas (hereinafter referred to as the Interim Provisions) jointly formulated by the State
Administration of Radio, Film and Television, the Ministry of Foreign Trade and Economic Cooperation (MOFTEC) and the Ministry of
Culture was promulgated and put into force on October 25, 2000.

The promulgation of the Interim Provisions is one of the important measures adopted by our country to promote the gradual opening
of the service trade to the outside world, so all the localities and departments shall strictly carry the Interim Provisions out.
The relevant issues are hereby further restated as follows:

The establishment of foreign-funded cinemas shall strictly complying with the provisions of Article 6 of the Interim Provisions;
they shall be submitted to the MOFTEC by the department in charge of foreign trade and economic cooperation at the provincial level
with the consent of the administrative department of film at the provincial level, and go through the examination and approval according
to the laws and regulations of the State on foreign investment after the MOFTEC gets the approval of the State Administration of
Radio, Film and Television and the Ministry of Culture, and the Certificate of Approval for Enterprise with Foreign Investment shall
be issued to the enterprise with foreign investment of which the establishment has been approved.

The establishment of foreign-funded cinema must meet the requirements for establishment prescribed by Article 4 of the Interim Provisions,
and only the form of Chinese-foreign joint equity venture and Chinese-foreign contractual cooperative venture may be adopted.

The administrative departments of industry and commerce shall handle the formalities of enterprise registration, relying on the Certificate
of Approval for Enterprise with Foreign Investment issued by the MOFTEC and the relevant materials.

With respect to any foreign-funded cinema established without authorization against the relevant requirements of the Interim Provisions
after the promulgation thereof (October 25, 2000), the Certificate of Approval for Enterprise with Foreign Investment of that cinema
shall be invalid, and the MOFTEC shall instruct the original examining and approving department to withdraw the Certificate of Approval
for Enterprise with Foreign Investment within limited period, and shall, according to the seriousness of the circumstances, circulate
a public notice of criticism, order the offender to make rectifications or even cancel the authorization to issue the Certificate
of Approval for Enterprise with Foreign Investment of the examining and approving department that goes beyond the limit of authorization,
the administrative department of film may not issue the License for Film Showing and the administrative department of industry and
commerce shall revoke the business license of that cinema.

This is hereby notified.

The Ministry of Foreign Trade and Economic Cooperation, the State Administration of Radio Film and Television, the
Ministry of Culture
2001-02-19

LABOUR INSURANCE REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA

REGULATIONS ON THE CONSOLIDATED INDUSTRIAL AND COMMERCIAL TAX (DRAFT)

Category	TAXATION	Organ of Promulgation	The Standing Committee of the National People’s Congress	Status of Effect	Invalidated
Date of Promulgation	1958-09-13	Effective Date	1958-09-13	Date of Invalidation	1993-12-29

Regulations of the People’s Republic of China on the Consolidated Industrial and Commercial Tax (Draft)

Regulations
Appendix: Consolidated Industrial and Commercial Tax Schedule of Taxable
Notes:

(Adopted, in Principle, by the 101st Meeting of the Standing Committee of

the National People’s Congress on September 11, 1958 and Promulgated by the
State Council on September 13, 1958) (Editor’s Note: These Regulations have
been annulled by Decision of the Standing Committee of the National People’s
Congress Regarding the Application of Provisional Regulations on Such Taxes
As Value-Added Tax, Consumption Tax and Business Tax to Foreign Investment
Neterprises and Foreign Enterprises promulgated on December 29, 1993)
Regulations

Article 1 These Regulations are formulated with a view to adapting the
industrial and commercial taxation system to the conditions of socialist
economy, promoting the growth of production, ensuring the supply of funds
for the national construction, and simplifying the taxation system by
incorporating the commodity tax, the commodity circulation tax, the business
tax, and the stamp tax into the consolidated industrial and commercial tax.

Article 2 All units and individuals engaged in the production of
industrial products, the purchase of agricultural products, the importation
of foreign commodities, commercial retailing, communications and
transportation, and various kinds of service trades are taxpayers of the
consolidated industry and commercial tax, and shall be subject to paying
the consolidated industrial and commercial tax in accordance with the
provisions of these Regulations.

Article 3 The categories of items subject to consolidated industrial
and commercial tax and the rates of tax are provided in the appended Schedule
of Taxable Items and Tax Rates. Any necessary additions to, decreases in or
adjustments to the individual categories of items subject to tax or the rates
of taxation shall be determined by the State Council and shall be implemented
upon promulgation.

Article 4 Taxpayers engaged in the production of industrial products
shall compute the tax, after the sale of such products, at the specified rate
based on the amount of gross income derived from the sale.

Products manufactured and used by an industrial enterprise in its own
production shall not be subject to tax. However, where such products are
subject to tax according to the Schedule of Taxable Items and Tax Rates of
these Regulations, such products shall be treated in accordance with the
provisions.

Article 5 Taxpayers engaged in the purchase of agricultural products
shall compute the tax, after the purchase of such products, at the specified
rate based on the amount paid for the products.

Article 6 Taxpayers engaged in the importation of foreign goods shall
compute the tax, after the importation of such goods, at the specified rate
based on the amount paid for the imported goods.

Article 7 Taxpayers engaged in commercial retailing shall compute the
tax, after the sales of such goods, at the specified rate based on their
income derived from such sales.

Article 8 Taxpayers engaged in communications and transportation and
various kinds of service trades shall compute the tax, after receipt of
income, at the specified rate based on the amount of their business income.

Article 9 With respect to products processed by an industrial enterprise
based on consignment, the consignor shall pay the tax. Where the consignor is
an industrial unit, the tax shall be paid in accordance with the provision of
Article 4 of these Regulations. Where the consignor is not an industrial unit,
the tax shall be paid by the consignee on behalf of the consignor at the time
when the products are delivered, or by the consignor, upon its acceptance of
delivery of the products.

Article 10 The business income of State banks, insurance undertakings,
agricultural machinery workshops, and medical and health institutions as well
as the income or scientific research institutions derived from experiments,
shall be exempt from the consolidated industrial and commercial tax.

Article 11 Where tax incentives are deemed necessary, tax reductions or
exemptions may be granted with respect to income from public canteens and
other public services operated independently by agricultural production
cooperatives or urban community organizations; income derived from purchase
and sale operations performed by supply and marketing departments of
agricultural production cooperatives on behalf of state enterprises; and
income derived by schools from the production activities of work-study
programs.

Article 12 Where tax reductions, exemptions and changes regarding the
stage at which the tax is assessed on particular products are within the
administrative district of the respective provinces, autonomous regions, or
municipalities directly under the Central Government, the matter shall be
regulated by the people’s councils of the provinces, autonomous regions, or
municipalities directly under the Central Government in accordance with the
authority granted to them by the State regarding the administration of
taxation. Where tax reductions, exemptions and changes regarding the stage at
which tax is assessed on particular products are of national scope, the matter
shall be regulated by the Stare Council.

Article 13 Taxpayers and tax authorities should bring into full play the
spirit of cooperation in dealing with taxation matters. Taxpayers shall pay
their tax correctly and promptly, and voluntarily provide tax authorities with
all necessary information. Tax authorities shall actively assist taxpayers in
the payment of tax and promptly respond to suggestions put forward by
taxpayers regarding improvements in taxation.

Article 14 The tax authorities shall, taking into account the amount of
tax payable and the operational circumstances of the enterprise concerned,
determine the time limit for the payment of tax on an individual basis.

Article 15 Where a taxpayer fails to make tax payment within the
prescribed time limit, the tax authorities, in addition to setting a new time
limit for the tax payment, shall impose a late payment fine of 0.1%
of the amount of tax due for each day the tax is overdue, commencing from the
first day on which the tax is overdue.

Article 16 Where a taxpayer evades or neglects any payment of tax, the
tax authorities may, in addition to pursuing the payment of tax, subject the
taxpayer to criticism or impose a fine not exceeding five times the amount of
the tax due according to the seriousness the offense. Cases of gross
violation shall be submitted to the people’s courts for disposal.

Article 17 The people’s councils of provinces, autonomous regions and
municipalities under the Central Government shall, in accordance with the
authority granted to them by the State regarding the administration of
taxation, separately formulate measures for taxation as to the assessment of
consolidated industrial and commercial tax on agricultural production
cooperatives, individual members of agricultural production cooperatives,
individual farmers, capitalist industrial and commercial enterprises still in
existence, individual handicraftsmen, small traders and pedlars and
unregistered-commercial businesses and submit such measures to the State
Council for the record.

Article 18 The rules for the implementation of these Regulations shall be
formulated by the Ministry of Finance of the People’s Republic of China.

Article 19 These Regulations shall become effective as of the day of
promulgation. The Interim Regulations Concerning the Commodity Tax, the
Trial Rules for Commodity Circulations Tax, the section regarding business
tax in the Interim Regulations Concerning the Industrial and Commercial Tax,
the Interim Regulations Concerning the Stamp Tax and provisions connected
therewith are hereby repealed.
Appendix: Consolidated Industrial and Commercial Tax Schedule of Taxable
Items and Tax Rates

I.Industrial and Agricultural Products (Note 1.)

———————————————————————-

| Taxable Items | Tax Rates
| Remarks |

|—————————–|————–|———————–|

| Cigarettes: | |
|

| Class A
| 69% |
|

| Class B
| 66% |
|

| Class C
| 63% |
|

| Class D
| 60% |
|

| Class E
| 40% |
|

|—————————–|————–|
|

| Cigars |
55% |
|

|—————————–|————–|
|

| Cut tobacco |
40% |
|

|—————————–|————–|
|

| Smoked leaf tobacco | 50% |
|

|—————————–|————–|
|

| Unsmoked leaf tobacco | 40% |
|

|—————————–|————–|
|

| Wines and spirits brewed | | An
enterprise shall |

| from grains: | | be
subject to tax for|

| White spirits, yellow rice | | wines
and spirits |

| Wine
| 60% | produced by itself |

| Beer
| 40% | and used for its own |

| Sweet rice wine |
40% | production, at the |

|—————————–|————–| prescribed tax rates.|

| Wines made from non-grain | |
|

| substitutes |
20% |
|

|—————————–|————–|
|

| Wines brewed from fruit | 30% |
|

|—————————–|————–|
|

|Reprocessed wines and spirits| 30% |
|

|—————————–|————–|
|

| Alcohol: | |
|

| Alcohol made from grains | 30% |
|

| Alcohol made from non-gram | |
|

| substitutes |
20% |
|

| Alcohol made from wood | 20% |
|

|—————————–|————–|
|

| Sugar: | |
|

| Machine-processed sugar | 44% |
|

| Unrefined sugar |
39% |
|

| Saccharin |
44% |
|

| Maltose |
27% |
|

|—————————–|————–|
|

| Tea
| 40% |
|

|—————————–|————–|
|

| Cereals
| 4% |
|

|—————————–|————–|
|

| Wheat flour |
10% |
|

|—————————–|————–|
|

| Vegetable oils | 12.5% |
|

|—————————–|————–|
|

| Sea foods: | |
|

| Sea cucumbers, fish maws, | |
|

| sharks’ fins, fish lips, | |
|

| abalone, dry scallops | 35% |
|

| Other sea foods | 5% |
|

|—————————–|————–|
|

| Fresh water products: | |
|

| Fishes, shrimps, crabs | 5% |
|

|—————————–|————–|
|

| Tremella, bird’s nest | 35% |
|

|—————————–|————–|
|

|Aerated waters, fruit drinks,| |
|

|fruit syrups, fruit juice | 25% |
|

|—————————–|————–|
|

| Monosodium glutamate, | |
|

| essence of soy |
25% |
|

|—————————–|————–|
|

| Milk powder, condensed milk,| |
|

| Evaporated milk | 10% |
|

|—————————–|————–|
|

| Fresh cow’s milk, | |
|

| fresh ewe’s milk | 2.5% |
|

|—————————–|————–|
|

| Canned foods |
10% |
|

|—————————–|————–|
|

| Egg products |
10% |
|

|—————————–|————–|
|

| Cotton yarn: |yarn number
30| An enterprise shall |

| Natural colour cotton yarn | and upwards: | be subject to tax for|

| Lint-free cotton yarn | 26%
| yarn produced by |

| Staple rayon yarn | less than 30:| itself and
used in its|

|
| 23% | production, at the |

|—————————–|————–| prescribed tax rate. |

| Cotton cloth: | &n

RULES GOVERNING THE SUPERVISION AND CONTROL OF THE IMPORTATION OF GOODS FOR EXHIBITIONS BY THE COSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA

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

DECISION OF THE NATIONAL PEOPLE’S CONGRESS ON VESTING THE PEOPLE’S CONGRESSES AND THEIR STANDING COMMITTEES AND THE PEOPLE’S GOVERNMENTS OF SHANTOU CITY AND ZHUHAI CITY THE POWER TO MAKE REGULATIONS AND RULES RESPECTIVELY FOR IMPLEMENTATION WITHIN THEIR SPECIAL ECONOMIC ZONES

HIGHWAY LAW

MEASURES FOR THE ADMINISTRATION OF BANK CARD BUSINESS

CIRCULAR OF THE PEOPLE’S BANK OF CHINA (PBC) ON ALTERATION OF THE APPLICATION FORMS FOR THE ESTABLISHMENT OF COMMERCIAL PRESENCE IN CHINA BY FOREIGN-CAPITAL FINANCIAL INSTITUTIONS AND RELATED ISSUING PROCEDURES

CIRCULAR OF THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ON SIMPLIFYING THE PROCEDURES OF PURCHASE AND PAYMENT OF FOREIGN EXCHANGE FOR TECHNOLOGY-INTRODUCTION BY ENTERPRISES WITH FOREIGN INVESTMENT

PREVENTION OF JUVENILE DELINQUENCY LAW

CIRCULAR OF THE MINISTRY OF FOREIGN TRADE AND ECONOMIC COOPERATION, THE STATE ADMINISTRATION OF RADIO, FILM AND TELEVISION AND THE MINISTRY OF CULTURE ON STRICTLY IMPLEMENTING THE INTERIM PROVISIONS ON FOREIGN-FUNDED CINEMAS

LABOUR INSURANCE REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA

REGULATIONS ON THE CONSOLIDATED INDUSTRIAL AND COMMERCIAL TAX (DRAFT)

RULES GOVERNING THE SUPERVISION AND CONTROL OF THE IMPORTATION OF GOODS FOR EXHIBITIONS BY THE COSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA

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