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CIRCULAR OF THE STATE COUNCIL ON THE IMPLEMENTATION OF THE ADMINISTRATIVE RECONSIDERATION

Category  JURISDICTION AND ADMINISTRATION Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1999-05-06 Effective Date  1999-05-06  


Circular of the State Council on the Implementation of the Law of the People’s Republic of China on Administrative Reconsideration

(Promulgated by Document No. [1999] 10 of the State Council on May 6, 1999)

    The Law of the People’s Republic of China on Administrative Reconsideration (hereinafter referred to as the
Administrative Reconsideration Law) has been adopted by the Ninth Meeting of the Standing Committee of the Ninth National People’s
Congress on April 29,1999, and will take effect as of October 1, 1999. This is a significant event in the construction of socialist
democracy and legal system in our country. It is an important responsibility of administrative organs at various levels to guarantee
the complete and correct implementation of the Administrative Reconsideration Law, and to promote the governments at various levels
and the departments thereof to illegally execute administration and strictly govern administration, so as to build an honest, realistic,
efficient and diligent government. It is also an important task in the government legal system construction. The local governments
at various levels and the departments under the State Council should pay great attention to the implementation of the Administrative
Reconsideration Law, and practically do good jobs in the work in relation to its implementation. In order to achieve that, the Circular
is given as follows:

    1.Understand the importance of the Administrative Reconsideration Law from the point of basic strategy of
governing the country according to law and the point of executing administration in strict accordance with law, and learn and publicize
the Administrative Reconsideration Law in a down-to-earth way

    Administrative reconsideration is an important supervisory mechanism for the administrative organs to correct
mistakes by themselves. The Administrative Reconsideration Law, on the basis of summing up practical experience from the implementation
of Regulations on Administrative Reconsideration formulated by the State Council in 1990, further improves the administrative reconsideration
system, which includes: to enlarge the scope of administrative reconsideration, so as to further reinforce the role of administrative
reconsideration in solving administrative disputes; to simplify application procedures of administrative reconsideration, so as to
fully embody the principle of convenience-for-people; to authorize the party concerned with the right of initiative in relation to
the supervision mechanism of regulatory documents; to establish the system that the State Council accepts administrative reconsideration
cases involving departments under the State Council and governments at the provincial level and makes final decision, by which to
strengthen the State Council’s supervision over its departments and governments at the provincial level; and to strictly specify
the administrative organs’ legal liability for not implementing the function of administrative reconsideration. The Administrative
Reconsideration Law, after the promulgation of the Administrative Procedural Law, the State Compensation Law and the Administrative
Penalty Law, is another important law for normalizing governmental conducts, it has important significance in not only protecting
legal rights and interests of citizens, legal persons and other organizations, but also in guaranteeing and supervising administrative
organs to perform their function and powers according to law, in promoting the execution of administration according to law and governing
the administration in a strict way, in increasing working efficiency, in strengthening the construction of honest government, in
maintaining close t
ie between the government and people, and in maintaining social stability. The staff members of administrative organs at various levels,
especially the leaders, should, from the point of basic strategy of governing the country according to law and the point of executing
administration in strict accordance with law, understand the importance of the implementation of the Administrative Reconsideration
Law, earnestly study the Administrative Reconsideration Law, deeply comprehend its spirit and crux, strengthen the consciousness
in legally executing administration, and in improving the ability in legally executing administration. Governments at various levels
and their departments should lay out concrete measures for studying, publicizing and implementing the Administrative Reconsideration
Law, and pay close attention to its fulfillment. It is necessary to take advantage of newspaper, broadcasting, television and other
media, by adopting all kinds of vivid and lively forms, to deeply publicize the Administrative Reconsideration Law to the masses,
with a purpose of making everybody know it, have an intimate knowledge about the administrative reconsideration system, and use it
to protect their legal rights and interests. It is necessary, by combining the implementation of the Administrative Reconsideration
Law, to further strengthen the training on the personnel of administrative law-enforcement and the personnel engaging in concert
work in relation to administrative reconsideration. The working agencies of legal system under the governments at or above the county
level and their departments should, under the uniform leadership of the governments at the same level or their departments, organize
the work in relation to studying, publicizing and training in their own localities or departments.

    2.Carry out the work of administrative reconsideration in strict accordance with Administrative Reconsideration
of Law

    The Administrative Reconsideration Law clearly specifies the scope, application, acceptance, decision, and
legal liability of administrative reconsideration. Governments at or above the county level and their departments should strictly
implement these provisions, earnestly perform  their functions and duties in administrative reconsideration. As to the
review and disposition of the regulatory documents used as basis in specific administrative acts applied for administrative reconsideration
as well as the transference of applications for administrative reconsideration by the governments at the county level, the localities
may make specific provisions according to their legal authorization. It is necessary, on the basis of summing up practical experience
of administrative reconsideration, to establish and perfect the record system of major administrative reconsideration decisions,
pay close attention to the revision of standardized format of administrative reconsideration documents, further perfect the system
of statistics of administrative reconsideration and response to reconsideration. As to problems concerning the concrete application
of the Administrative Reconsideration Law, the Legislative Affairs Office of the State Council should handle these matters according
to the provisions of the Decision on Strengthening the Work Concerning the Interpretation of Law adopted by the Standing Committee
of the National People’s Congress.

    3.Reinforce supervision and inspection over administrative reconsideration activities

    The Administrative Reconsideration Law clearly stipulates the supervision over administrative reconsideration
activities, and clearly specifies the legal liability for law-breaking acts of administrative reconsideration organs and their staff
members. Governments at or above the county level and their departments should strictly reinforce supervision over administrative
reconsideration activities, and take the inspection  over circumstances as priority, such as whether accepting administrative
reconsideration case according to law, whether transferring application of administrative reconsideration according to provisions,
and whether conducting review and making decisions of administration reconsideration according to law; once the circumstances are
found such as not accepting applications for administrative reconsideration that should be accepted, not making decisions that should
be made, as well as that officials shelter officials or any other serious neglect of duties, investigation and punishment should
be conducted in strict accordance with law, and correction should be firmly made; where legal liability should be investigated, it
should be done according to law, first of all, the legal liability of responsible persons should be investigated. The working agencies
of legal system under the governments at or above the county level should, according to uniform deployment of the governments at
the same level, concretely organization and undertake the work in relation to the supervision and inspection over administrative
reconsideration. Where a working agency of legal system finds that the governments at lower level or the departments under the governments
at the same level do not accept applications for administrative reconsideration without justified reasons,  do not make
administrative reconsideration decisions within legal time limit, do not fulfil the administrative reconsideration decisions, retaliate
the applicants or commit any other acts violating th
e Administrative Reconsideration Law, it should offer suggestions of deposition to the government at the same level or to the administrative
supervisory department at the corresponding level. The administrative departments received suggestions should dispose it within two
months according to the Administrative Reconsideration Law and the relative laws and administrative regulations.

    4.Provide necessary guarantee to the normal carrying out of administrative reconsideration work

    Administrative reconsideration law stipulates: “The organs in charge of administrative reconsideration should
not claim any fee from applicants. The cost of administrative reconsideration should be considered as part of administrative cost
of the administrative organ, and be provided by finance at the same level.” Administrative reconsideration is a kind of self-correcting
activity for administrative organs, to correct any mistake is obligation of administrative organs. All the departments concerned
should uphold the principle of “serving people by heart”, deal with the cases according to law, and claim no fee from the applicants.
The cost of administrative reconsideration should be listed in normal administrative cost of the administrative departments. Financial
departments should guarantee that. The administrative reconsideration outlay should be listed into a special list, and cannot be
appropriated. Administrative reconsideration departments should safeguard that necessary equipment and working condition be provided.

    5.Through implementing administrative reconsideration, strengthen establishing governmental legal system,
improve administration according to law

    The 15th Congress of the Party adopted the principle of governing the country according to law as the basic
strategy of the Party in leading the people to govern the country, and ordered definitely that “all administrative organs should
execute administration according to law”. The Second Session of the Ninth National People’s Congress passed an amendment to Constitution
that “The People’s Republic of China governs the country according to law, and making it a socialist country ruled by law.” Administration
is an organic part of rule by law. Strict administration by law is of vital importance to the realization of rule by law. “Report
on Government Work” approved by the Second Session of the Ninth National People’s Congress put forward that the government should
strengthen legalization of administration, enforce legal supervision, advance legal administration; and one of the three important
things for implementing basic strategy of rule by law is expressly defined as “administering strictly, constructing an honest, diligent
efficient and realistic government”. New circumstances require new tasks for legal work of the government. Governments at various
levels and their organs should understand the significance of legal construction in the new period, put reinforcing legal construction
in an important position, and list it in agenda. At present, through implementing administrative reconsideration law, the government
should advance legalization, execution of law and supervision over it greatly.

    Administrative reconsideration is a kind of work, which has a strong legal character, specialize to great
degree, covers vast fields. An administrative organ, which has an intimate knowledge of law and is relatively detached, is needed
to deal with administrative reconsideration. Administrative reconsideration law stipulates: ” The administrative organs discharging
administrative reconsideration duty are administrative reconsideration organs. The institutions of these organs are responsible for
dealing with cases concerning administrative reconsideration. Their duties are as follows;(1) Accept application for administrative
reconsideration;     (2) Investigate related organizations and people, acquire necessary evidence, and consult
documents and materials; (3) Examine specific administrative conduct concerning the application for administrative reconsideration,
draw up decision on administrative reconsideration; (4) Deal with the application regulated by Article 7 of this Law, or forward
it; (5) Made relevant suggestion towards administrative organs, which violate this Law; (6) Deal with the suits, which are caused
by disagreeing with decision on administrative reconsideration; (7) Other duties prescribed by laws and regulations. According to
these regulations, the working agencies of legal system in administrative organs should take important responsibility in administrative
reconsideration. The implementation of administrative reconsideration and image of administrative organs hinge on completely and
correctly implementing duties prescribed by administrative reconsideration law. Holding the principle of being highly responsible
for people, the working agencies of legal system should take facts as basis, laws as criteria, and strictly discharge legal duties.
Governments at or above the county level and their departments should follow the principles made by the State Council in strengthening
the work of legal system in governmental structure reform, reinforce
legal construction, establish a politics-sensitive, good style of working, and professional legal team. The setting of the working
agencies of legal system and personnel should be adapted to legal work of local government (including administrative reconsideration
work). Necessary conditions should be created for the working agencies of legal system to launch their work, so that their function
of aiding administrative leaders could be completely fulfilled.  

    After receiving this Circular, all localities and departments should seriously study and implement it according
to actual circumstances. The relevant major circumstances and problems arising from the implementation of the Administrative Reconsideration
Law should be promptly reported to the Legislative Affairs Office of the State Council.






THE INTERIM MEASURES FOR RECOGNITION OF THE EXPORT BASE FOR HIGH/NEW TECHNOLOGICAL PRODUCTS WITHIN THE STATE HIGH/NEW TECHNOLOGICAL INDUSTRIAL DEVELOPMENT AREAS

The Ministry of Foreign Trade and Economic Cooperation, the Ministry of Science and Technology

Circular of the Ministry of Science and Technology and the Ministry of Foreign Trade and Economic Cooperation on Printing and Distributing
the Interim Measures for Recognition of the Export Base for High/new Technological Products within the State High/new Technological
Industrial Development Areas

GuoKeFaHuoZi [1999] No.523

November 16, 1999

The people’s governments of the various provinces, autonomous regions, municipalities directly under the Central Government and municipalities
separately listed on the State plan:

The implementation programme for the action plan of flourishing trade by means of science and technology has been decided. Accordingly,
a number of export bases for the State high/new technological products shall be chosen within the State high/new technological industrial
development areas to be given more support to enable them to become in a short time the export base for the high/new technological
products with distinguishing features and their own export products. To regulate the examination and approval formalities for the
export base for high/new technological products, the Interim Measures for Recognition of the Export Base for high/new technological
Products within the State high/new technological Industrial Development Areas are printed and distributed to you for trying out.

Attachment

The Interim Measures for Recognition of the Export Base for high/new technological Products within the State high/new technological
Industrial Development Areas

Article 1

These Measures are enacted with the purposes of implementing the action plan of flourishing trade by means of science and technology,
promoting exports of China’s high/new technological products, quickening internationalization process of the State high/new technological
industrial development areas, and regulating the management of the export base for high/new technological products within the state
high/new technological industrial development areas.

Article 2

These Measures are applicable to the State high/new technological industrial development areas (hereinafter referred to as the State
high- tech areas for short).

Article 3

The export base for high/new technological products within the State high-tech areas shall be created with the approval of the Ministry
of Science and Technology and the Ministry of Foreign Trade and Economic Cooperation, whose daily work of management and supervision
shall be responsible by the Huoju high/new technological Industrial Development Centre (hereinafter simplified as Huoju Centre for
short) under the Ministry of Science and Technology.

Article 4

Conditions for applying for the export base for high/new technological products within the State high-tech areas are as follows:

(1)

The general development in the State high-tech areas is rapid with good results in soft and hard environmental construction, vigorous
development in high/new technological products, sound system for fostering and innovation, and excellent services provided for export
enterprises;

(2)

A faster export growth of products produced by the high/new technological enterprises within the areas, which is capable to formulate
a big-sized export capacity of leading products. And over 30% of export products enjoy independent intellectual property rights;

(3)

The annual export volume within the areas exceeds 100 million U.S. dollars; those below 100 million U.S. dollars should have over
10 back- bone export enterprises with annual export volume of 3 million U. S. dollars each;

(4)

high/new technological products are the main exports, whose export earnings in foreign exchange accounting for over 50% of the total
earnings in foreign exchange in the areas;

(5)

The local Government pays attention to the construction and development of the export base, which has laid down relevant policy measures
and given financial support needed;

(6)

Having a small number of highly trained and effective managerial personnel with good experience in foreign trade.

Article 5

Application for the export base for high/new technological products within the State high-tech areas should be submitted to the Ministry
of Science and Technology and the Ministry of Foreign Trade and Economic Cooperation by the Governments of the various provinces,
autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan,
and a copy should be sent to the Huoju Centre. Entrusted by the Ministry of Science and Technology and the Ministry of Foreign Trade
and Economic Cooperation, the Huoju Centre shall organize the examination and verification work. Those meeting the prescribed conditions
of the Article 4 of the present Measures, their export bases for high/new technological products within the State high-tech areas
shall be established with the approval of the Ministry of Science and Technology and the Ministry of Foreign Trade and Economic Cooperation.

Article 6

Dynamic management shall be implemented on the export base for high/new technological products within the State high-tech areas, by
the Ministry of Science and Technology and the Ministry of Foreign Trade and Economic Cooperation. Warning and even cancellation
shall be given to those slow developed export bases for high/new technological products within the State high-tech areas.

Article 7

In the process of recognizing, by the Ministry of Science and Technology and the Ministry of Foreign Trade and Economic Cooperation,
the export base for high/new technological products within the State high-tech areas, the Ministries may loosen in certain degree,
in consideration of the rational distribution of industries, the conditions for recognition of those in the central and western areas.

Article 8

The policy of giving special support implemented by the State to the export base for high/new technological products within the State
high-tech areas shall separately be formulated.

Article 9

The present Measures shall enter into force as of the date of promulgation.



 
The Ministry of Foreign Trade and Economic Cooperation, the Ministry of Science and Technology
1999-11-16

 







DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON ADDING LAWS TO THE LIST OF THE NATIONAL LAWS IN ANNEX III TO THE BASIC LAW OF THE MACAO SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA

Decision of the Standing Committee of the National People’s Congress on Adding Laws to the List of the National Laws in Annex III
to the Basic Law of the Macao Special Administrative Region of the People’s Republic of China

(Adopted at the 13th Meeting of the Standing Committee of the Ninth National People’s Congress on December 20, 1999) 

The following national Laws shall be added to Annex III to the Basic Law of the Macao Special Administrative Region of the People’s
Republic of China: 

1. The Law on the Exclusive Economic Zone and Continental Shelf of the People’s Republic of China; 

2. Law of the People’s Republic of China on Garrisoning the Macao Special Administrative Region. 

The above-mentioned national laws shall be promulgated or implemented through legislation by the Macao Special Administrative Region
as of December 20, 1999.

Notice: All Rights Reserved to the Legislative Affairs Commission of the Standing Committee of the National People’s Congress.







CIRCULAR OF STATE ADMINISTRATION OF TAXATION CONCERNING THE ISSUE OF HANDLING THE TAXATION OF ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES ENGAGED IN CONSULTING BUSINESSES

The State Administration of Taxation

Circular of State Administration of Taxation Concerning the Issue of Handling the Taxation of Enterprises with Foreign Investment
and Foreign Enterprises Engaged in Consulting Businesses

GuoShuiFa [2000] No.82

May 12, 2000

In recent years, numerous accounting, auditing, consulting and law firms outside of China (hereinafter collectively cited as “Consulting
Enterprises Outside of China”) have entered into China to engage in businesses such as taxation, accounting, auditing, law, consultation,
etc. (hereinafter referred to as “Consulting Businesses”). Some of them have established enterprises with foreign investment which
are specially engaged in Consulting Businesses in China. Others have set up their agencies in China. Depending on the particularities
of the businesses, some Consulting Enterprises Outside China participated in consulting activities within China; some directly sent
their staff to conduct business in China, and others did so jointly with enterprises with foreign investment and agencies within
China. In order to regulate the taxation administration, we now pronounce as follows with regard to the issue of handling the taxation
on the income derived by the enterprises with foreign investment, agencies and consulting enterprises which are engaged in Consulting
Businesses within China:

1.

The issue of handling the taxation on the income of enterprises with investment and agencies within China derived from Consulting
Businesses:

The income, acquired by enterprises with investment and agencies through signing contracts (including the contracts signed by agencies
on behalf of its head office and the business performed actually by agencies) with clients and providing them with services in the
form of Consulting Businesses, shall be fully regarded as the income of enterprises with foreign investment and agencies, and they
should report and pay business tax and enterprise income tax at the places where their establishments are located.

2.

The issue of handling the taxation on the income acquired by Consulting Enterprises Outside China for solely providing clients with
the services of Consulting Businesses:

The income acquired by Consulting Enterprises Outside China through solely signing contract with clients and providing them with the
services of Consulting Businesses, the said enterprises shall report and pay business tax and enterprise income tax with respect
to the entire income, provided that all the provided service occurs within China. In case the provided service occurs within China
as well as outside China, the corresponding income shall be divided into income within China and income outside China on the basis
of the place where the service occurs, and they shall report and pay tax with respect to the income acquired through providing service
within China. Generally, the business income that is derived from the said Consulting Businesses and is provided to clients within
China shall be divided as that within China and shall be no less than 60% of the total income.

If all the consulting service provided to clients is outside China, the corresponding income will not be taxed in China.

3.

The issue of handling the taxation on the income acquired by Consulting Enterprises Outside China and enterprises with foreign investment
or agencies within China through jointly providing the services of Consulting Businesses to clients:

The income, acquired by Consulting Enterprises Outside China and enterprises with foreign investment or agencies within China through
jointly signing the contracts with clients and providing them with Consulting Businesses together, shall be firstly divided into
the respective income of the enterprises outside China and that within China according to the work load or reasonable proportions
stipulated in the contracts. Enterprises with foreign investment or agencies within China shall report and pay business tax and enterprise
income tax with respect to their delegated income. If Consulting Enterprises Outside China and their affiliated enterprises or agencies
within China jointly provide the services of Consulting Businesses to clients in China, the proportion of income delegated as theirs
shall be no less than 60% of the total income of the business.

The income, which is derived from the said Consulting Businesses in which enterprises outside China also sent staff to participate
and is delegated as their income, shall be defined as their business income within China according to the place where the service
occurs, and shall be no less than 50%. The said enterprises shall report and pay business tax and enterprises income tax in accordance
with relevant regulations.

4.

The taxable business income within China acquired by Consulting Enterprises Outside China stated in Article 1 and 2 herein, shall
be incorporated into the income of their agencies and be taxed, provided that the said enterprises outside China and their agencies
within China jointly provided the business. If the Consulting Enterprises Outside China have no agencies within China, or they do
not jointly provide the business in spite of having agencies within China, it shall be deemed that the said enterprises have places
of business within China, and the taxpayer shall withhold the tax payment.

5.

In case that the above-mentioned provisions involve Consulting Businesses, which are conducted by consulting enterprises from those
countries, or the Hong Kong Special Administration Region, which have signed agreements or arrangements of avoidance of double taxation
with China, it shall be determined whether or not they constitute permanent organizations according to the stipulations regarding
permanent organization provided in said agreements or arrangements. Those that constitute permanent organizations shall be taxed
on the enterprises income according to the said circular.

6.

The said circular shall come into effect as of June 1, 2000. Matters which have been handled prior to the execution of the said circular
will not be adjusted again; those which have not been handled or whose relevant contracts have not expired shall be carried out according
to the said circular.



 
The State Administration of Taxation
2000-05-12

 







CIRCULAR OF THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ON THE EXECUTION OF THE CIRCULAR CONCERNING THE RELEVANT ISSUES OF SOFTWARE EXPORTS

The State Administration of Foreign Exchange

Circular of the State Administration of Foreign Exchange on the Execution of the Circular Concerning the Relevant Issues of Software
Exports

HuiFa [2001] No.28

February 22, 2001

The sub-administrations of the State Administration of Foreign Exchange; the departments of foreign exchange administration of Beijing
and Chongqin; and the sub-administrations of Dalian, Qingdao, Ningbo, Xiamen and Shenzhen:

In order to promote the software export enterprises to export their products and earn foreign exchange income, the relevant issues
of the execution of item 7) of Article 1 of the Circular Concerning the Relevant Issues of Software Exports (WaiJingMaoJiFa [2000]
No.680 ) (hereinafter referred to as the Circular) promulgated jointly by the Ministry of Foreign Trade and Economic Cooperation,
the Ministry of Information Industry, the State Administration of Taxation, the General Administration of Customs, the State Administration
of Foreign Exchange and the State Administration of Statistics are hereby defined as follows:

1.

The domestic-funded software enterprises of self-management export (hereinafter referred to as “enterprises”) that meet the conditions
for account opening as provided by the Circular shall, when applying to the foreign exchange administrations for opening accounts
of foreign exchange settlement, provide the “Certificate of Cognizance of Software Enterprise” issued by the competent department
under the Ministry of Information Industry, apart from providing the relevant materials as provided for in the Procedures for the
Keeping of Limited Amount of Foreign Exchange Income by Domestic-funded Enterprises.

2.

When making the examination and verification of account opening of an enterprise, the foreign exchange administration shall examine
and verify whether the enterprise is in the “List of Honorable Enterprises”, and shall determine the maximum limit of the account
on the basis of 15% of the sum of cancellation after verification of export earnings in foreign exchange of last year issued by the
foreign exchange administration of the place where the enterprise is located. The sum cancelled after verification of export earnings
in foreign exchange that is used to determine the limit shall be kept together with the materials for account opening, for the purpose
of check and verification.

3.

The sub-administrations shall strictly take the sum cancelled after verification of export earnings in foreign exchange of last year
that actually occurred to the enterprise as the base, and determine the limit of the account of foreign exchange settlement according
to the prescribed proportion. The limit may not be broken without the approval of the general administration.

The sub-administrations shall transmit this Circular to their branches as soon as possible after receiving it.



 
The State Administration of Foreign Exchange
2001-02-22

 







INTERIM REGULATIONS CONCERNING URBAN REAL ESTATE TAX

Category  TAXATION Organ of Promulgation  The Government Administration Council Status of Effect  In Force
Date of Promulgation  1951-08-08 Effective Date  1951-08-08  


Interim Regulations Concerning Urban Real Estate Tax


Notes:

(Promulgated by the Central People’s Government Administration Council on

August 8, 1951)

    Article 1  Except as otherwise stipulated, urban real estate tax shall be
collected by the tax authorities in accordance with the provisions
of these
Regulations.
Article 2  The Ministry of Finance of the Central People’s Government shall
designate the cities in which real estate tax shall be imposed; the tax shall
not be imposed in cities that have not been so designated.

    Article 3  The owner of property shall be liable for the payment of real
estate tax. Where the property is subject to a mortgage, the mortgagee shall
be liable for payment. Where the owner and the mortgagee are not present at
the locality in which the property is situated, where ownership of the
property has not been established or where disputes in connection with the
tenancy and mortgage of the property have not been resolved, the tax shall be
paid by the custodian or the user of the property on behalf of the owner or
mortgagee.

    Article 4  The following categories of real estate shall be exempt from
real estate tax:

    (1) real estate owned by military units, government agencies and social
organizations for their own use;

    (2) real estate owned by public schools and registered private schools
for their own use;

    (3) real estate used as a park, scenic spot or historic site or for other
public purposes;

    (4) real estate used exclusively by mosques or lamaseries;

    (5) real estate used exclusively by temples of other religions for which
tax exemption has been granted by the people’s government at the provincial
(municipal) level or higher.

    Article 5  Reductions of or exemptions from real estate tax shall be
granted in respect of the following categories of real estate:

    (1) newly constructed buildings shall be exempt from real estate tax for
a period of three years commencing the month in which the construction is
completed;

    (2) renovated buildings for which the renovation expenses exceed one half
of the expenses of the new construction of such buildings shall be exempt
from real estate tax for a period of two years commencing the month in which
the renovation is completed;

    (3) other real estate in respect of which due to special circumstances,
the people’s government at the provincial (municipal) level or higher, has
determined that reductions of or exemptions from real estate tax shall be
granted.

    Article 6  Real estate tax shall be assessed according to the following
criteria and tax rates: (Note 1.)

    (1) the tax on buildings shall be assessed annually at the rate of 1% of
the standard value of buildings;

    (2) the tax on land shall be assessed annually at the rate of 1.5% of the
standard value of land;

    (3) the tax shall be provisionally assessed annually at the rate of 1.5%
of the consolidated standard value of land and building in cities in which it
is difficult to determine separately the standard value of land and the
standard value of buildings;

    (4) the tax shall be provisionally assessed annually at the rate of 15% of
the standard rental value of real estate in cities in which it is difficult to
determine the standard values of land and buildings.

    Article 7  The standard values, as mentioned in the preceding Article,
shall be appraised as follows:

    (1) the standard value of buildings shall be appraised in terms of
different categories and grades in accordance with the general local market
value, and with reference to the current price of local building construction;

    (2) the standard value of land shall be appraised in terms of different
districts and grades according to such conditions as the location of the
land, the degree of prosperity of the locality and communication facilities
and with reference to the general local market value of the land;

    (3) the standard value of real estate shall be appraised according to the
location of the real estate and building, construction circumstances and
taking into account the local aggregate market value of real estate for
different districts and categories and grades of real estate;

    (4) the standard rental of real estate shall be appraised in terms of
different districts, categories and grades and, in general, according to the
local aggregate rental value of the land and its affixed buildings.

    Article 8  Real estate tax may be paid quarterly or semi-annually,
which shall be determined by the local tax authorities.

    Article 9  A commission for real estate assessment, composed of
representatives designated by local people’s conferences of various circles,
and representatives designated by such departments as finance, taxation, land
administration, civil engineering (construction), industry and commerce, and
public security shall be established in all cities in which real estate tax
is imposed. The commission shall be under the direction of the local people’s
government and shall be responsible for carrying out the work of real estate
assessment.

    Article 10  Real estate shall be assessed once a year. Where, on
examination of the original assessed value, the real estate assessment
commission determines that reassessment is not necessary, the extension of
validity of the assessment of the previous year shall be submitted to the
local people’s government for approval.

    The results of assessment or the extension of the validity of the
assessment of a previous year, as mentioned in the preceding paragraph, shall
be subject to examination, approval and notification by the local people’s
government.

    Article 11  The tax payers shall, within one month following the
notification of the assessment, file a return with the local tax authorities of the location in which the real estate is situated
as to the condition of the
buildings, the number of rooms, the floor space and other information. Changes
in the addresses of the owners, transfers of ownership or the expansion or
renovation of buildings which result in changes in the value of the property
must be reported to the local tax authorities within 10 days following the
change of address, the transfer of ownership or the completion of expansion or
renovation.

    Returns in respect of real estate which is exempt from real estate tax
shall also be filed in accordance with the preceding provisions.

    Article 12  The tax authorities shall establish a register in respect of
the investigation and imposition of real estate tax and shall prepare detailed
maps showing the different grades of land; on the basis of the results of
assessments made by the commission and the returns filed by taxpayers, the tax
authorities shall proceed with the investigation, registration and
verification of the tax and shall issue a notice for payment of the tax to the
treasury within the time limit.

    In the event that a taxpayer disagrees with the result of the assessment
of the real estate, the taxpayer shall both pay the tax and apply to the
commission for consideration.

    Article 13  A fine of five hundred thousand yuan or less (Note 2.) shall
be imposed on a tax payer who fails to file the return within the time limit
as prescribed in Article 11.

    Article 14  In the event that a taxpayer fails to declare real estate
holdings or who files a fraudulent return and thereby attempts to evade the
tax shall, in addition to payment of the tax so evaded, be liable to a fine
of five times or less of the tax due.

    Article 15  Every person shall report violations of the provisions set
forth in the two preceding Articles. Following the investigation and disposal
of the violation, the informant shall be granted a reward in the amount of 20%
to 30% of the fine; confidentiality shall be maintained in respect of these
reports.

    Article 16  Where there is a failure to pay the tax on time, in addition
to setting a new time limit for payment of the tax, a late payment fine of 1%
of the amount of the tax due shall be imposed for each day the tax remains
unpaid.

    Where payment of the tax is not made within thirty days following the
time limit for payment, and the tax authorities consider that there is no
justification for late payment, the case shall be transferred to the people’s
courts for disposal.

    Article 17  The provincial (municipal) tax authorities shall, in accordance
with these Regulations, formulate measures for the investigation and
collection of real estate tax and shall submit the measures to the provincial
(municipal) people’s government for approval and implementation and shall also
submit the measures to the General Taxation Bureau under the Ministry of
Finance of the Central People’s Government for the record.

    Article 18  Upon the promulgation of these Regulations, all local rules
relating to the taxation of real estate tax shall be annulled.

    Article 19  These Regulations shall go into effect as of the date of
promulgation.

Notes:

    Note 1. Beginning from 1953, the tax rates listed thereof have been
adjusted into 1.2%, 1.8%, 1.8%, and 18% respectively.

    Note 2. Here the sum “five hundred thousand yuan” refers to the Old
Renminbi, which, when converted into the New Renminbi, is equivalent to
“fifty yuan”. — The Editor






RESOLUTION OF THE STANDTING COMMITTEE OF THE NATONAL PEOPLE’S CONGRESS OF THE APPROVAL OF THE DELARATION OF THE GOVERNMENT ON CHINA’S TERITORIAL SEA

Category  TERRITORY AND DIPLOMATIC RELATIONS Organ of Promulgation  The Standing Committee of the National People’s Congress Status of Effect  In Force
Date of Promulgation  1958-09-04 Effective Date  1958-09-04  


Resolution of the Standting Committee of the Natonal People’s Congress of the People’s Republic of China of the Approval of the Delaration
of the Government of the People’s Republic of China on China’s Teritorial Sea



(Adopted at the 100th Meeting of the Stading Committee of National Peopl’s

Congress on September 4, 1958)

    Resolution:

    On September 4, 1958, the One Hundredth Meeting of the Standing
Committeeof National People’s Congress decided to approve the declaration of
the government of People’s Republic of China on China’s territorial sea.

    Appendix: Declaration of the Government of the People’s Republic of China
on China’s Territorial Sea (September 4, 1958)

    The Government of the People’s Republic of China declares:

    1. The breadth of the territorial sea of the People’s Republic of China
shall be twelve nautical miles. This provision applies to all territories of
the People’s Republic of China including the Chinese mainland and its coastal
islands, as well as Taiwan and its surrounding islands, the Penghu Islands,
the Dongsha Islands, the Xisha Islands, the Zhongsha Islands, the Nansha
Islands and all other islands belonging to China which are separated from the
mainland and its coastal islands by the high seas.

    2. China’s territorial sea along the mainland and its coastal islands
takes as its baseline the line composed of the straight lines connecting
bas-points on the mainland coast and on the outermost coastal islands; the
water area extending twelve nautical miles outward from this baseline is
China’s territorial sea. The water areas inside the baseline, including Bohai
Bay and the Chiungchow Straits, are Chinese inland waters. The islands inside
the baseline, including Tungyin Island, Kaoteng Island, the Matsu Islands, the
Paichuan Islands, Wuchiu Island, the Grater and Lesser Quemoy Islands, Tatan
Island, Erhtan Island and Tungting Island, are islands of the Chinese inland
waters.

    3. No foreign aircraft and no foreign vessels for military use may enter
China’s territorial sea and the air space above it without the permission of
the Government of the People’s Republic of China.

    While navigation Chinese territorial sea, every foreign vessel must
observe the relevant laws of the People’s Republic of China and regulations of
its government.

    4. The principles provided in paragraphs (2) and (3) apply also to Taiwan
and its surrounding islands, the Penghu Islands, the Dongsha Islands, the
Xisha Islands, the Zhongsha Islands, the Nansha islands, and all other islands
belonging to China.

    The Taiwan and Penghu areas are still occupied by the United States armed
force. This is an unlawful encroachment on the territorial integrity and
sovereignty of the People’s Republic of China. Taiwan, Penghu and such other
areas are yet to be recovered, and the Government of the People’s Republic of
china has the right to recover these area by all suitable means at a suitable
time. This is China’s internal affair, in which no foreign interference is
tolerated.






REGULATIONS OF THE CUSTOMS GOVERNING THE IMPORT AND EXPORT OF ARTICLES BY FOREIGN DIPLOMATIC MISSIONS IN CHINA AND THEIR OFFICERS

Regulations of the Customs of the PRC Governing the Import and Export of Articles by Foreign Diplomatic Missions in China and Their
Officers

     (Effective Date:1977.01.01–Ineffective Date:)

   Article 1. The import and export of articles for official use by foreign diplomatic missions in China and of articles for personal use by their
officers shall comply with the present Regulations.

   Article 2. The term “articles for official use” in the present Regulations means furniture, articles for decoration and display, vehicles, office
supplies and entertaining articles for the use of foreign diplomatic missions in China themselves; the term “articles for personal
use” means personal articles for daily use of diplomatic officers and their spouses and children living with them during their stay
in China.

   Article 3. Inward and outward articles for official use of foreign diplomatic missions or inward and outward articles for personal use of diplomatic
officers through consignment shipping or by mail shall be declared to the Customs in writing and released duty free after the Customs
ascertains that they are in reasonable quantities. If they are subject to Customs inspection, the owner or his or her representative
shall be present.

   Article 4. Foreign diplomatic officers entering or leaving China shall declare in person to the Customs their accompanying baggage and effects
carried with them or carried by the same means of conveyance as they are taking. Such baggage and effects will be released duty free
by the Customs, but may be subject to Customs inspection if necessary. The owner or his or her representative shall be present during
the inspection.

   Article 5. Articles which the Chinese government prohibits for import or export shall not be taken or shipped into or out of China by foreign
diplomatic missions and their officers. If previously approved by the authorities concerned of the Chinese government, such articles
shall be declared to the Customs upon their importation or exportation and will be released by the Customs after verification.

The import of arms and ammunitions shall be subject to previous approval by the Ministry of Foreign Affairs of China. The import of
radio receivers and transmitters shall be dealt with in accordance with an inter-governmental agreement on the installation of radio
stations. All the above items shall be declared to the Customs in writing upon their importation and reexportation.

For the export of relics, an application shall first be filed with the Customs. Such cultural relics shall then be verified jointly
by the Customs and the Cultural Relics Administration and released by the Customs against the Export Certificate for Cultural Relics
issued by the said Administration.

   Article 6. The ownership of articles of duty-free admission for foreign diplomatic missions or their officers shall not be transferred without
prior approval. Such transfer when necessary shall be subject to prior approval by the Customs.

Articles may be transferred duty free to another diplomatic mission or its foreign nationals if the recipient is enpost_titled to enjoy
duty-exemption treatment and duties shall be paid to the Customs if not.

Except for the above transfer cases, all other articles for sale shall be purchased by a designated state commercial agency (in Beijing,
the Friendship Store),and the seller shall pay duties on them as stipulated.

   Article 7. Diplomatic pouches dispatched or received by foreign diplomatic missions shall contain only diplomatic papers, reference material
and office supplies. They shall be sealed and clearly marked and shall be carried by professional diplomatic couriers or non-professional
diplomatic couriers an inward or outward diplomatic pouch carried by a captain of a foreign commercial airplane or conveyed personally
by a diplomat or a person acting as a courier authorised by the foreign diplomatic mission concerned.

The Customs shall release without inspection all diplomatic pouches that conform with the above conditions.

   Article 8. The import and export of articles for official use by foreign consular missions in China and of articles for personal use by their
officers shall be dealt with in consideration of the relevant articles of the present Regulations on the principle of equality and
reciprocity, or in accordance with the provisions of the bilateral agreement which has been concluded.

    






RULES GOVERNING VESSELS OF FOREIGN NATIONALITY

Category  COMMUNICATIONS AND TRANSPORT Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1979-09-18 Effective Date  1979-09-18  


Rules of the People’s Republic of China Governing Vessels of Foreign Nationality

General Provisions
Chapter I Port Entry and Exit and Navigation
Chapter II  Berthing
Chapter III  Signals and Communication
Chapter IV  Dangerous Goods
Chapter V  Safeguard of Navigation Lanes
Chapter VI  Prevention of Pollution
Chapter VII  Fire Control and Rescue
Chapter VIII  Accidents of Damages at Sea
Chapter IX  Punishments on Contravention of Regulations
Chapter X  Supplementary Provisions

(Approved by the State Council on August 25, 1979 and promulgated by the

Ministry of Communications on September 18, 1979)
General Provisions

    Article 1  These Rules are formulated in order to safeguard the sovereignty
of the People’s Republic of China, maintain the order of ports and coastal
waters, ensure the safety of navigation and prevent the pollution of waters.

    Article 2  All vessels of foreign nationality sailing in the ports and
coastal waters of the People’s Republic of China (hereinafter referred to
as “vessels”) shall abide by these Rules and all the relevant decrees,
stipulations and provisions of the People’s Republic of China.

    Whenever the Harbour Superintendency Administration set up by the
Government of the People’s Republic of China is of the view that it is
necessary to conduct inspection of vessels, the vessels must subject
themselves to inspection.

    The term coastal waters as used in these Rules refers to the inland
waters and territorial seas of the People’s Republic of China and the waters
stipulated by the State to be under its jurisdiction.
Chapter I Port Entry and Exit and Navigation

    Article 3  The captain or the ship owner shall, through the China
Ocean-shipping Agency Corporation, one week before the scheduled arrival of
his vessel at a port, fill in the prescribed forms and go through the
procedures to apply for approval of port entry with the Harbour Superintendency
Administration and, 24 hours before the vessel’s arrival at the port (or if
the voyage is less than 24 hours, at the time of departure from the previous
port), through the agent company for foreign vessels, report to the Harbour
Superintendency Administration on the scheduled time at arrival, forward
draft, stern draft, and other such conditions. A report shall be made at any
time if any change at the time of arrival is anticipated. If in the course of
its voyage, a vessel has to enter or return to the port temporarily due to
special circumstances such as mishap, malfunction, or acute illness contracted
by its seamen or passengers, a report shall be made to the harbour
Superintendency Administration in advance.

    Article 4  When a vessel goes into or out of a port or sails or changes
berths in it, it shall be guided by a pilot appointed by the Harbour
Superintendency Administration. The specific matters concerning pilotage shall
be handled in accordance with the “Provisions for Pilotage in Ports”
promulgated by the Ministry of Communications of the People’s Republic of
China.

    Article 5  Upon arrival of a vessel at a port, the entry and other
relevant reports, together with the certificate of registry and relevant
documents shall be submitted promptly for examination, and the vessel shall
be subject to inspection. Before a vessel goes out of a port, the exit and
other relevant reports shall be submitted and the vessel may go out only with
an exit permit issued after inspection.

    Article 6  All weapons and ammunition on board a vessel shall be kept under
seal by the Harbour Superintendency Administration upon arrival of the vessel
at the port. Radio telegraph transmitters, radio telephone transmitters,
rocket signals, flame signals and signal guns shall only be used in conditions
of emergency; and after such use, reports must be made to the Harbour
Superintendency Administration.

    Article 7  It shall be forbidden, inside a port, to shoot, swim, fish or
set off fire-crackers or fireworks or do other acts likely to endanger the
safety and order of the port.

    Article 8  The Harbour Superintendency Administration shall be enpost_titled
to prohibit a vessel from going out of the port within a specified period of
time, or order it to suspend its voyage, change its course or return to the
port if the vessel is in any of the following conditions:

    1. in an unseaworthy condition;

    2. in contravention of the laws or regulations of the People’s Republic
of China;

    3. having involved in an accident of marine damage;

    4. having failed to pay prescribed dues and to provide an appropriate
guarantee therefor;

    5. other conditions which call for prohibition of navigation.

    Article 9  Vessels sailing in the ports and coastal waters of the People’s
Republic of China shall not engage in activities detrimental to the security,
rights and interests of the People’s Republic of China and shall abide by the
provisions concerning straits, waterways, navigation lines and restricted
zones.

    Article 10  Vessels shall not sail at such speed in ports as to endanger
the safety of other vessels and port facilities.

    Article 11  The boats (rafts) attached to vessels shall not be allowed to
sail in ports except for lifesaving purposes.

    Article 12  When sailing or changing berths in ports, vessels shall not
have their attached boats (rafts), derricks, gangways, etc. extended over
the board sides.

    Article 13  Vessels that have to enter into a port of the People’s
Republic of China which is open to foreign vessels for the purpose of taking
shelter or temporary berth shall apply to the Harbour Superintendency
Administration for approval; the application shall include: the ship’s name,
call sign, nationality, name of the carrier, port of departure, port of
destination, ship’s position, speed, draft, full colour(s), funnel colour(s),
and mark, and shall take shelter at the specified place.

    Vessels that have to take shelter or temporary berth in a place other
than the ports open to foreign vessels of the People’s Republic of China
shall, in addition to going through the above procedures for the application
for approval, abide by the following:

    1. duly report to the Harbour Superintendency Administration in the
neighbourhood on the anchoring time, position and the time of departure;

    2. observe the provisions of the relevant local departments, subject
itself to inspection and enquiry and obey orders;

    3. the personnel on board the vessel shall not come to land nor shall
the goods on on board be unloaded without the approval of the relevant local
departments.
Chapter II  Berthing

    Article 14  Vessels berthed in a port shall have on duty a number of
seamen sufficient to ensure the safe operation of the vessel and, in times
of a typhoon warning or other emergency conditions, all crew members shall
immediately return on board to take preventive and other measures.

    Article 15  The gangways of a vessel set up where the crew members,
passengers and other personnel embark and disembark shall be firm and secure
and armed with rails or hand ropes; rope ladders shall be firm and safe,
with adequate illumination at night.

    Article 16  When a vessel has to start its engine, attention shall be
paid to the surroundings of the stern and it shall only be done in
circumstances where the safety of other vessels and port facilities will not
be endangered.

    Article 17  The water outlets on both sides of a vessel berthed in a
port, which are likely to affect other vessels, the pier or the embarkation
and disembarkation of personnel shall be covered.

    Article 18  The light of a vessel shall not affect the safety of
navigation of other vessels and strong lights of the vessel projected towards
the course of navigation shall be blocked.

    Article 19  Vessels shall provide safe and good conditions for loading
and unloading operations and the loading and unloading installations shall
possess certificates of compliances and be maintained in good technical
condition.

    Article 20  A vessel shall make prior applications to the Harbour
Superintendency Administration for approval to carry out the following
operations:

    1. dismantling and repair of boilers, main engine, windlasses, steering
gear and transmitters;

    2. trial voyages and trial runs;

    3. setting down boats (rafts) to carry out lifesaving rehearsal;

    4. welding or soldering (except for repair in a dockyard) or carrying
out operations with uncovered light on the deck;

    5. hanging out decorative lamps.

    Article 21  In the fumigation of a vessel, strict safety measures shall
be taken and the signal stipulated by the Port shall be hoisted.

    Article 22  To ensure safety of the port and vessels, the decisions of
the Harbour Superintendency Administration shall be complied with if any ship
has to change berths in the port or set sail ahead of schedule or postpone
sailing.
Chapter III  Signals and Communication

    Article 23  Vessels sailing or berthed in the ports and coastal waters of
the People’s Republic of China shall fly the national flags of their countries
of registry in daytime. When coming into or going out of the ports or changing
berths, they shall additionally fly their vessel flags for call and the
relevant signals stipulated by the port.

    Article 24  When coming into or going out of the port or anchoring,
vessels shall pay attention to the calls and signals of the port signal
station and shall observe the regulations of the People’s Republic of China
for signals in coastal ports in the use of visual signals. In respect of
signals not yet stipulated by coastal ports. “International Rules for
Signals” shall be observed.

    Article 25  Vessels in ports shall not send out sound signals at will
except out of necessity for navigation safety. When it is necessary to test
whistles, a report shall be submitted to the Harbour Superintendency
Administration in advance.

    Article 26  In the use of very high frequency radio telephones in ports,
vessels shall abide by the “Interim Measures for the Use of Radio Telephones
of Very-high-frequency by Vessels of Foreign Registry” promulgated by the
Ministry of Communications of the People’s Republic of China.
Chapter IV  Dangerous Goods

    Article 27  In loading, unloading or transportation of dangerous goods,
the vessels shall hoist the stipulated signals, observe the stipulations for
the administration of the transportation of dangerous goods and take necessary
safety measures. In particular, goods with mutually-conflicting properties
shall not be loaded in a mixed way and it shall strictly be prohibited to load
explosive articles together with igniters or combustible articles in the
same holds.

    Article 28  In carving Class-1 strongly dangerous goods such as explosive
articles, deadly poisonus articles, radioactive articles, compressed gases and
liquefied gases, oxidizers, spontaneous combustible articles, articles that
ignite when in contact with water, combustible liquids, combustible solids
and acid corrosives, vessels shall list in detail the names of the goods,
their properties, package, quantity and loading position, and also attach the
instructions concerning the properties of the dangerous goods to the lists
and apply to the Harbour Superintendency Administration through the agent
companies for foreign vessels for clearance visas three days before their
scheduled arrival at the ports. Only with approval may they enter the port,
unload goods, or pass through the transit. To carry the abovementioned
dangerous goods, outgoing vessels shall apply for clearance visas three days
before the start of loading. Only with approval may they load and carry.

    Article 29  In applying for the safety certificates for loading and
carrying dangerous goods for export, vessels shall make written applications
to the Harbour Superintendency Administration three days before the start of
loading, clearly stating the names of tile dangerous goods, their properties,
package, quantity, loading position (also attached with loading plans of the
goods), midway ports, port of destination, etc. Loading shall be done at the
berths specified by the Harbour Superintendency Administration.
Chapter V  Safeguard of Navigation Lanes

    Article 30  In navigation, vessels shall, abide by the provisions for and
maintain the order of navigation. If a vessel encounters an accident and is in
danger of sinking, it shall promptly report to the Harbour Superintendency
Administration and take effective measures as best as it can to sail out of
the lane so as not to obstruct navigation and endanger other vessels. If the
vessel has sunk, the vessel side shall duly set up a temporary signal mark
at the place of its sinking.

    Article 31  The salvage of vessels or other articles which have sunk in
the ports or coastal waters shall be handled in accordance with the “Measures
of the People’s Republic of China for the Administration of the Salvage of
Sunken Vessels and Sunken Articles”. The Harbour Superintendency Administration
shall, according to particular circumstances, notify the owners of the sunken
vessels or sunken articles to salvage and remove them within a prescribed
period, or promptly organize the salvage or dismantlement and removal; the
entire responsibilities and expenses shall be borne by the owners of the
sunken ship and sunken articles.

    Article 32  If a vessel finds or dredges up any sunken or floating
article, it shall report, or hand it over for handling, to the Harbour
Superintendency Administration, which shall give awards at its discretion.

    Article 33  If a vessel has to dump rubbish and other refuse in a port,
it shall display the signal stipulated by the port to call up a rubbish boat
(or truck).

    Article 34  Vessels shall take good care of lane installations and
navigational aids. If a vessel has damaged any navigational aid, port
construction or other facilities, it shall promptly report to the Harbour
Superintendency Administration and undertake to restore them or pay
compensation for the restoration.
Chapter VI  Prevention of Pollution

    Article 35  In the ports and coastal waters of the People’s Republic of
China, vessels shall be prohibited from wilfully draining away oils, oil
mixtures and other pernicious pollutants and wastes.

    Article 36  Vessels shall apply to the Harbour Superintendency
Administration for approval for draining away ballast water, washing water
from holds or bilge water. A vessel that comes from an epidemic-affected port
shall go through the hygienic treatment of the quarantine. The bilge water
and washing water from the holds of vessels carrying dangerous goods and
other pernicious pollutants may be drained at specified places only after
appraisal which indicates that they meet the standards of the public health
department concerned.

    Article 37  All oil tankers and vessels using fuel oil shall possess oils
registers and duly and truly make entries therein in accordance with various
provisions of the registers.

    Article 38  If polluting accidents occur with vessels in the ports or
coastal waters, they shall record the course of events separately in their
oils registers and sea logs, promptly report to the Harbour Superintendency
Administration and at the same time take effective measures to prevent
diffusion of the pollutants. If treatment with chemicals is required, it is
necessary to apply to the Harbour Superintendency Administrations for
approval, and provide them with the instructions of the chemical ingredients.

    Article 39  Matters not included in this chapter shall be handled in
accordance with the provisions of the People’s Republic of China relating to
the prevention of pollution of waters.
Chapter VII  Fire Control and Rescue

    Article 40  It shall strictly be forbidden to smoke or make fires in
cargo holds or other places prone to fire on board the vessels.

    Article 41  Strict fire-prevention and safety measures shall be taken for
the refueling of vessels and for the loading and unloading operations of oil
tankers.

    Article 42  To perform such engineering projects as welding or soldering
on board a vessel, the surroundings, shall be cleared in advance, strict
precaution measures be taken, firefighting equipment be made ready and
inspection be conducted before and after the operations. The oil tanks and
their adjacent parts shall necessarily be emptied of all oil materials,
cleared of residues of oil, thoroughly ventilated, with their internal
combustible gases discharged and certified as up-to-standard before welding
or soldering can be carried out.

    Article 43  If a vessel catches fire or encounters a sea peril, it shall
promptly report to the Harbour Superintendency Administration such conditions
as scene of the accident, tonnage of vessel, draft, cargo carried, damages,
and the kind of assistance required.

    Article 44  If necessary, the Harbour Superintendency Administration may
mobilize and command the vessels in the port or coastal waters to take part
in the rescue of a vessel in trouble and under the circumstances that their
own safety will not be affected, the mobilized vessels have the responsibility
to partake in the rescue as best as they can.

    Article 45  When the Harbour Superintendency Administration or leading
members of the rescue department arrive at the scene, the captain of the
vessel in trouble shall promptly report the state of the accident and the
measures which have been taken and supply the data and facilities required
for the rescue. He may also make suggestions concerning the rescue. The
parties concerned shall observe the decisions made by the Harbour
Superintendency Administration for the maintenance of security and order.
Chapter VIII  Accidents of Damages at Sea

    Article 46  When an accident of damages at sea occurs to a vessel, it
shall make a summary report to the Harbour Superintendency Administration by
telegraph or radio-telephone as soon as possible. With regard to the
occurrence of an accident of damages at sea outside a port area, the captain
shall submit a report about the accident to the Harbour Superintendency
Administration within forty-eight hours of the vessel’s entry into the first
port of call. With regard to the occurrence of an accident of damages at sea
within the port, the captain shall submit a report about the accident to the
Harbour Superintendency Administration within 24 hours.

    Article 47  When a vessel causes an accident in the port or coastal
waters of the People’s Republic of China, which results in the loss of human
life and damage to property, it shall actively attempt to rescue the damaged
vessel and injured personnel, promptly report the matter to the Harbour
Superintendency Administration and subject itself to investigation and
handling. The troublemaker who does not rescue those in danger but hides
itself or runs away shall be severely dealt with.

    Article 48  If the death of a seaman occurs on board a vessel, the vessel
shall promptly make a report to the Harbour Superintendency Administration. If
the default of personnel of the vessel side or the port side gives rise to
damage or injury or death to the other side, the scene shall be kept intact
and both sides shall duly report to the Harbour Superintendency Administration.
If a dispute occurs, any party concerned may apply to the Harbour
Superintendency Administration for investigation and handling. Those involving
crimes shall be dealt with by the judicial organs of the People’s Republic
of China.

    Article 49  Matters which are not included in this Chapter shall be
handled in accordance with the “Rules for the Investigation and Handling of
Accidents of Damage at Sea” promulgated by the Ministry of Communications of
the People’s Republic of China.
Chapter IX  Punishments on Contravention of Regulations

    Article 50  The Harbour Superintendency Administration shall impose such
punishments as a warning or a fine, according to the nature and seriousness of
the offence, on anyone who has contravened these Regulations and any other
relevant decrees, provisions and regulations of the People’s Republic of
China. Those of a vile and serious nature shall be handed over to, and dealt
with by, the judicial organs.

    Article 51  If the punished party does not accept the punishment, he
can make an appeal to the Harbour Superintendency Administration of the
People’s Republic of China within 15 days of receipt of the notice. Before
alteration of the decision, however, the original punishment shall still
take effect.
Chapter X  Supplementary Provisions

    Article 52  With regard to the prevention of collision of vessels,
matters which are not included in these Regulations and other relevant
provisions of the People’s Republic of China shall be handled in accordance
with the “International Rules For the Avoidance of Collision at Sea”
implemented by the People’s Republic of China.

    Article 53  These Regulations shall be put into effect as of the date of
promulgation by the State Council of the People’s Republic of China.
Concurrently therewith, the “Measures of the People’s Republic of China For
the Administration of Port Entry and Exit by Vessels of Foreign Registry”
promulgated by the Ministry of Communications of the People’s Republic of
China on March 12, 1957 shall be annulled.






INTERIM PROCEDURES OF THE STATE IMPORT-EXPORT COMMISSON AND THE MINISTRY OF FOREIGN TRADE OF THE PEOPLE’S REPUBLIC OF CHINA CONCERNING THE SYSTEM OF EXPORT LICENSINGG