REGULATIONS GOVERNING SUPERVISION AND CONTROL OF FOREIGN VESSELS BY THE PEOPLE’S REPUBLIC OF CHINA
RULES FOR THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAX LAW
| Category | TAXATION | Organ of Promulgation | The State Council | Status of Effect | Invalidated |
| Date of Promulgation | 1980-12-14 | Effective Date | 1980-09-10 | Date of Invalidation | 1994-01-28 |
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Rules for the Implementation of the Individual Income Tax Law of the People’s Republic of China |
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(Approved by the State Council on December 10, 1980, promulgated by the
Ministry of Finance on December 14, 1980) (Editor’s Note: The Rules have been
replaced by the Regulation for Implementation of the Individual Income Tax Law
of the People’s Republic of China promulgated by Decree No. 142 of the State
Council on January 28, 1994, according to The Decision of the State Council
Repealing Some Administrative Regulations Promulgated Prior to the End of 1993
promulgated by Decree No. 154 of the State Council on May 16, 1994)
Article 1 These Rules are formulated in accordance with the provisions
of Article 14 of the Individual Income Tax Low of the People’s Republic of
China (hereinafter referred to as the “Tax Law”).
Article 2 “Any individual residing for one year or more in the People’s
Republic of China” mentioned in Article 1 of the Tax Law means any individual
residing in China for 365 days within a tax year. No account shall be taken of
the number of days of temporary absence from Chinese territory during the tax
year.
The above-mentioned “tax year” means each year of the Gregorian calendar
commencing on January 1 and ending on December 31.
Article 3 Individuals residing in the People’s Republic of China for 1
year but not exceeding 5 years shall pay individual income tax only on the
portion of income received from sources outside China and remitted to China;
individuals whose period of residence in China exceeds 5 years shall,
commencing with the sixth year, pay tax on all income received from sources
outside China.
Article 4 The scope of the categories of income mentioned in Article 2 of
the Tax Law shall be as follows:
1. “Income from wages and salaries” means income from wages, salaries,
awards and year-end bonuses and other such income of individuals working in
agencies, organizations, schools, enterprises, institutions and other such
units.
“Awards” mentioned in the preceding paragraph shall not include awards for
scientific, technological or cultural achievements.
2. “Income from remuneration for personal services” means the income of
individuals engaged in designing, installation, drafting, medical practice,
legal practice, accounting, consulting, lecturing, news reporting,
broadcasting, free-lance writing, translating, calligraphy and painting,
sculpture, films, drama and opera, music, dancing, acrobatics, ballad singing
and comic talk, sports and technical services and other such personal services.
3. “Income from royaties ” means income from the assignment of patent
rights, copyrights, rights to use proprietary technology and other such rights.
4. “Income from interest, dividends and bonuses” means income from
interest on deposits, loans, and various kinds of bonds and debentures, income
from dividends and bonuses from investments.
5. “Income from the leasing of property” means income from the leasing of
buildings, machinery and equipment, motorized vehicles and ships and other
kinds of property.
6. “Other income” means income other than the preceding categories of
income that is subject to tax as determined by the Ministry of Finance of the
People’s Republic China.
Article 5 The following categories of income from sources within China,
regardless of whether or not the place of payment is in China, shall be
subject to tax in accordance with the provisions of the Tax Law:
1. Income of individuals from work and personal services performed in
China; however, remuneration obtained from employers outside China by
individuals whose continuous residence in China does not exceed 90 days shall
be exempt from tax.
2. Dividends and bonuses received from sources within China by
individuals; however, dividends and bonuses derived from Chinese-foreign
equity joint ventures and from urban and rural cooperative organizations shall
be exempt from tax.
3. Remuneration received by personnel sent to work abroad by governmental
agencies of all levels of the People’s Republic of China.
4. Royalities and interest obtained from sources within China by
individuals, income from the leasing of property within China and other kinds
of income that are subject to tax as determined by the Ministry of Finance of
the People’s Republic of China.
Article 6 A taxpayer receiving more than one category of taxable income
as described in Article 2 of the Tax Law shall calculate and pay tax for each
category separately.
Article 7 A taxpayer receiving taxable income in the form of property or
securities shall calculate and pay tax on the monetary equivalent thereof
which shall be based on the market value at the time the income is received.
Article 8 “Awards for scientific, technological and cultural
achievements” mentioned in Item 1, Article 4, of the Tax Law means awards
given to individuals by the Chinese Government or by Chinese or foreign
scientific, technological, cultural or other such organizations for inventive
creations in the fields of science, technology and culture.
Article 9 “Interest on savings deposits in the state banks and credit
cooperatives of the People’s Republic of China” mentioned in Paragraph 2,
Article 4, of the Tax Law shall include interest on savings deposits in
Renminbi and in foreign currencies and interest on saving, deposits in other
banks entrusted by the state banks.
Dividends received by individuals from investments in local development
(investment) companies in China shall also be exempt from tax if no extra
dividends are paid, provided that the dividends do not exceed the interest
on savings deposits in state banks and credit cooperatives.
Article 10 “Salaries of diplomatic officials of foreign embassies and
consulates in China” mentioned in Paragraph 7, Article 4 of the Tax Law means
the salaries of diplomats in embassies of foreign countries in China, and of
consuls and other persons enjoying the similar treatment of diplomats.
The exemption from tax on the salaries of other personnel of the embassies
and consulates of foreign countries in China shall be limited to the same kind
of treatment granted by those countries to other personnel in Chinese
embassies and consulates in those countries.
Article 11 Individuals who do not reside in China shall pay tax on the
total amount of income received in China from personal services, royalties
and the leasing of property.
Article 12 “The amount received in a single payment” as income from
remuneration for personal services, royalties or lease of property mentioned
in Article 5 of the Tax law means income from a lump-sum payment or income
from the performance of discrete work (service) assignments and received in a
single payment. Where payments of a continuing nature relating to the same
work (service) assignment cannot be divided into separate payments, all such
payments successively received within a month shall be aggregated as a single
payment.
Article 13 When two or more persons jointly receive income from the same
source, each person shall separately deduct expenses relating to his
respective share of income in accordance with the provisions of the Tax Law
regarding the deduction of expenses.
Article 14 Withholding agents making payments that are subject to tax
must withhold to tax in accordance with the provisions of the Tax Law remit
the tax to the Treasury within the time limit and maintain itemized records
for reference purposes.
The payments subject to tax mentioned in the preceding paragraph shall
include cash payments, payments by remittance, transfer account payments and
cash value of payments made in securities or in kind.
Article 15 Withholding agents and taxpayers personally filing tax returns
shall file tax returns within the period prescribed by the Tax Law. If, for
special reasons, such returns cannot be filed within the prescribed period, an
application shall be submitted within the prescribed period and, upon approval
by the local tax authorities, the filing period may be extended appropriately.
The final day of the period for the filing of tax returns and the payment
of tax may be postponed until the next business day if the final day falls on
a public holiday.
Article 16 Individuals residing in China for one year or more shall
calculate and pay tax on the taxable income received from sources inside China
separately from that received from sources outside China. The amount of taxes
shall be calculated after the deduction of expenses from the various
categories of income in accordance with the provisions of Article 5 of the Tax
Law.
Taxpayers who have already paid income tax abroad on income received from
sources outside China may, upon presentation of a receipt for payment of the
tax, apply for a credit against the amount of income tax payable as
calculated according to the tax rate prescribed by the Tax Law of China.
Article 17 Income received by an individual in the currency of a foreign
country shall be taxed on the equivalent amount converted into Renminbi
according to the foreign exchange rate quoted by the State General
Administration of Exchange Control on the day the receipt for the payment of
tax is issued.
Article 18 Individuals liable to pay tax in China who wish to leave the
country shall pay the tax in full to the local tax authorities 7 days prior to
departure from China; only then may, they proceed with exit formalities.
Article 19 Officials assigned by the tax authorities to conduct
investigations concerning tax payments by withholding agents or taxpayers
personally filing returns shall produce identification cards and undertake to
maintain confidentiality.
Article 20 Local tax authorities shall issue income refund notices to
withholding agents each month with respect to the 1% handing fee to be paid to
the withholding agents as provided for in Article 10 of the Tax Law based on
the actual amount of tax withheld and shall complete refunding procedures at
the designated banks.
Article 21 The tax authorities may, in light of the seriousness of the
case, impose a fine of 500 yuan or less on withholding agents and taxpayers
personally filing returns who violate the provisions of Article 9 of the Tax
Law.
Article 22 The tax authorities may impose a fine of 500 yuan or less on
withholding agents and taxpayers personally filing returns who violate the
provisions of Article 14 or 15 of these Rules.
Article 23 Notice of the disposal of a violation shall be served in those
cases in which the tax authorities impose a fine in accordance with the
provisions of the Tax Law and these Rules.
Article 24 When withholding agents and taxpayers personally filing
returns apply for reconsideration of a case in accordance with the provisions
of Article 13 of the Tax Law, the tax authorities shall decide upon the
disposal of the case within 3 months after receipt of the application.
Article 25 Standardized income tax returns and tax payment receipts to be
used by individuals shall be printed by the General Taxation Bureau of the
Ministry of Finance of the People’s Republic of China.
Article 26 The right to interpret these Rules shall reside with the
Ministry of Finance of the People’s Republic of China.
Article 27 These Rules shall become effective on the same date of
promulgation and the effective date of the Individual Income Tax Law of the
People’s Republic of China.
ANNOUNCEMENT OF THE GENERAL ADMINISTRATION FOR INDUSTRY AND COMMERCE AND THE GENERAL ADMINISTRATION OF CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA REGARDING THE CRACKING DOWN ON SMUGGLING, SPECULATION, AND PROFITEERING IN IMPORTED AND EXPORTED
RULES FOR THE IMPLEMENTATION OF FOREIGN EXCHANGE CONTROL RELATING TO INDIVIDUALS
| Category | BANKING | Organ of Promulgation | The State Council | Status of Effect | Invalidated |
| Date of Promulgation | 1981-12-31 | Effective Date | 1981-12-31 | Date of Invalidation | 1996-04-01 |
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Rules for the Implementation of Foreign Exchange Control Relating to Individuals |
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(Approved by the State Council on December 31,1981, promulgated by the
State Administration of Foreign Exchange Control on December 31,1981)
(Editor’s Note: These Rules have been annulled by Regulations of the People’s
Republic of China on Foreige Exchange Control promulgated on January 29, 1996
and effective as of April 1, 1996)
Article 1 These Rules are formulated in order to implement the provisions
of Chapter III of the Interim Regulations on Foreign Exchange Control of the
People’s Republic of China.
Article 2 When Chinese, foreign nationals and stateless persons residing
in China, receive foreign exchange remitted from foreign countries or from
Hong Kong, Macao or other regions, they must sell it to the Bank of China;
they shall be permitted to retain 10% in foreign exchange of each single large
remittance that is equivalent to 3,000 yuan or more in Renminbi.
All owners shall enjoy the relevant preferential treatment for overseas
Chinese remittances with respect to the Renminbi that they receive through
sales of foreign exchange remittances to the Bank of China as mentioned above.
Article 3 When entrusting the Bank of China, to repatriate the foreign
exchange that was kept in foreign countries or in Hong Kong, Macao or other
regions by Chinese residing in China prior to the founding of the People’s
Republic of China, by overseas Chinese prior to their returning to and
settling down in China, or by Hong Kong and Macao compatriots prior to their
returning to and settling down in their native places, and to repatriate the
foreign exchange received by inheriting property in foreign countries or in
Hong Kong, Macao or other regions by Chinese residing in China after the
founding of the People’s Republic of China, by overseas Chinese after their
returning to and settling down in China, or by Hong Kong and Macao compatriots
after their returning to and settling down in their native places, the owners
shall be permitted to retain 30% of the foreign exchange; as to the Renminbi
received after the remaining 70% is converted, the owners may enjoy the
relevant preferential treatment for overseas Chinese remittances.
Foreign nationals and stateless persons residing in China, when entrusting
the Bank of China to repatriate foreign exchange that they have kept abroad
or that they have received by inheriting property outside China, shall be
permitted to retain a portion of the foreign exchange in accordance with
the percentage as stipulated in the preceding paragraph.
Article 4 When overseas Chinese and Hong Kong and Macao compatriots, etc.
return to and settle down in China or in their native places, they shall be
permitted to retain 30% of the foreign exchange that they remit or bring into,
if they apply to the Bank within two months after their entry; as to the
Renminbi received after the remaining 70% is converted, the owners may enjoy
the relevant preferential treatment for overseas Chinese remittances. The
application for permission to retain a portion of the foreign exchange brought
into as mentioned above can be made only on the strength of the relevant
Customs declaration form.
Article 5 When personnel sent by the State to work in foreign countries
or in Hong Kong, Macao or other regions return home upon completion of their
missions, they must promptly remit or bring back to China the remaining
foreign exchange from wages, allowances, etc. that belongs to them, and it
shall not be kept abroad; they shall be permitted to retain the foreign
exchange on the strength of certification issued by Chinese organizations
stationed abroad.
Article 6 Students, trainees, postgraduate students, scholars, teachers,
coaches and other personnel who are sent by the State to study in foreign
countries or in Hong Kong, Macao or other regions must, upon their return,
promptly remit or bring back to China the remaining amount of the foreign
exchange that they have received during their stay abroad, and it shall not be
kept abroad; they shall be permitted to retain the foreign exchange that they
are enpost_titled to receive, on the strength of certification issued by Chinese
organizations stationed abroad.
Article 7 The foreign exchange from fees for publication, copyright
royalties, awards, stipend, author’s remuneration, etc. earned by individuals
for publications of their inventions, writings and the like abroad, for
speeches and lectures made in their own names outside China, for their
contributions to foreign newspapers, magazines and specialized journals, etc.,
must promptly be repatriated and shall not be kept abroad; individuals shall
be permitted to retain the foreign exchange that they are enpost_titled to receive
according to the relevant provisions approved by the State Council or the
ministries or commissions concerned, or with the approval of the State
Administration of Foreign Exchange Control.
Article 8 The foreign exchange that individuals are permitted to retain
under the preceding Articles must be deposited with the Bank of China. Such
deposits in foreign currency may be remitted abroad or may be taken abroad on
the strength of certification issued by the Bank of China; if these deposits
are converted into Renminbi, the owners may enjoy the relevant preferential
treatment for overseas Chinese remittances. However, these deposit
certificates may not, without authorization, be carried or sent out of China
either by holders or by others or by post.
The foreign exchange retained by individuals may not be dealt with in
violation of the provisions in paragraph 2, Article 4 of the Interim
Regulations on Foreign Exchange Control of the People’s Republic of China.
Article 9 Chinese, foreign nationals and stateless persons residing in
China shall be permitted to keep in their own possession the foreign exchange
already in China. However, such foreign exchange shall not, without
authorization, be carried or sent out of China by owners or others or by post;
if the owners need to sell the foreign exchange, they must sell it to the Bank
of China, and the matter shall be handled by applying mutatis mutandis the
provisions of Article 2 of these Rules.
Article 10 The foreign exchange remitted or brought into China from
foreign countries or from Hong Kong, Macao or other regions by foreign
nationals coming to China, by overseas Chinese and Hong Kong and Macao
compatriots returning for a short stay, by foreign experts, technicians, staff
and workers engaged to work in China, and by foreign students and trainees,
etc., may be kept in their own possession, may be sold to or deposited with
the Bank of China, or may be remitted or taken out of China on the strength of
the original Customs declaration form filled out at the time of entry.
Article 11 When foreign experts, technicians, staff members and workers
engaged to work in organizations within China need to apply for remitting or
taking abroad their foreign exchange, the Bank of China shall handle the
matter in accordance with the stipulations as provided in the relevant
contracts or agreements.
Article 12 These Rules shall be promulgated and put into effect by the
State Administration of Foreign Exchange Control upon approval by the State
Council.
DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS REGARDING THE TIME LIMITS FOR HANDLING CRIMINAL CASES
| Category | LITIGATION | Organ of Promulgation | The Standing Committee of the National People’s Congress | Status of Effect | In Force |
| Date of Promulgation | 1981-09-10 | Effective Date | 1981-09-10 |
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Decision of the Standing Committee of the National People’s Congress Regarding the Time Limits for Handling Criminal Cases |
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(Adopted on September 10, 1981)
Since 1981, the time limits for bandling cases as stipulated in the
Criminal Procedure Law have begin to be carraied out comprehensively
throughout the country, and the great majority of criminal cases can be
concluded within the legally prescribed time limits. However, a small
number of criminal cases which are complicated or involve outlying areas
with poor oommunication have not been concluded within the legally
prescribed time limits because of poor communications, lack of manpower
or other such conditions. In view of this the 20th Meeting of the Standing
Committee of the Fifth National People’s Congress has decided, following
a suggestion made by the Supreme People’s Procuratorate and the Supreme
People’s Court, that criminal cases accepted after January 1, 1981 shall in
general be handled within the time limits for bandling cases as stipulated in
the Criminal Procedure Law, except for a small number of criminal cases
which are complicated or involve outlying areas with poor communications
and which cannot be handled within the time limits stipulated in the
Criminal Procedure Law for investigation, prosecution, adjudication of first
instance and adjudication of second instance; for such cases, the standing
committees of the people’s congresses of the provinces, autonomous regions,
and municipalities directly under the Central Government may, from 1981
through 1983, decide upon or approve an appropriate extension of the time
limits for bandling them.
PROTECTION OF CULTURAL RELICS
| Category | CULTURE | Organ of Promulgation | The Standing Committee of the National People’s Congress | Status of Effect | With An Amendment Existing |
| Date of Promulgation | 1982-11-19 | Effective Date | 1982-11-19 |
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Law of the People’s Republic of China on the Protection of Cultural Relics |
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Contents
Chapter I General Provisions
Chapter II Sites to be Protected for Their Historical and Cultural Value
Chapter III Archaeological Excavations
Chapter IV Cultural Relics in the Collection of Cultural Institutions
Chapter V Cultural Relics in Private Collections
Chapter VI Taking Cultural Relics out of China
Chapter VII Awards and Penalties
Chapter VIII Supplementary Provisions
(Adopted at the 25th Meeting of the Standing Committee of the Fifth
National People’s Congress and promulgated by Order No. 11 of the Standing
Committee of the National People’s Congress on, and effective as of November
19, 1982) (Editor’s Note: For the revised text, see Decision of the Standing
Committee of the National People’s Congress Regarding the Revision of Article
30 and Article 31 of the Law of the People’s Republic of China on the
Protection of Cultural Relics promulgated by Order No.47 of the President of
the People’s Republic of China on June 29, 1991)
Contents
Chapter I General Provisions
Chapter II Sites to be Protected for Their Historical and Cultural
Value
Chapter III Archaeological Excavations
Chapter IV Cultural Relics in the Collection of Cultural Institutions
Chapter V Cultural Relics in Private Collections
Chapter VI Taking Cultural Relics out of China
Chapter VII Awards and Penalties
Chapter VIII Supplementary Provisions
Chapter I General Provisions
Article 1 This Law is formulated with a view to strengthening state
protection of cultural relics, contributing to the development of scientific
research, inheriting the splendid historical and cultural legacy of our
nation, conducting education in patriotism and in the revolutionary tradition,
and building a socialist society with an advanced culture and ideology.
Article 2 The state shall place under its protection, within the
boundaries of the People’s Republic China, the following cultural relics of
historical, artistic or scientific value:
(1) sites of ancient culture, ancient tombs, ancient architectural
structures, cave temples and stone carvings that are of historical, artistic
or scientific value;
(2) buildings, memorial sites and memorial objects related to major
historical events, revolutionary movements or famous people that are highly
memorable or are of great significance for education or for the preservation
of historical data;
(3) valuable works of art and handicraft articles dating from various
historical periods;
(4) important revolutionary documents as well as manuscripts and ancient
or old books and materials, etc., that are of historical, artistic or
scientific value; and
(5) typical material objects reflecting the social system, social
production or the life of various nationalities in different historical
periods.
The criteria and measures for the verification of cultural relics shall be
formulated by the state department for cultural administration, which shall
report them to the State Council for approval.
Fossils of paleovertebrates and paleoanthropoids of scientific value shall
be protected by the state in the same way as cultural relics.
Article 3 The state department for cultural administration shall take
charge of the work concerning cultural relics throughout the country.
Local people’s governments at various levels shall place under their
protection cultural relics in their respective administrative areas.
Provinces, autonomous regions, and municipalities directly under the Central
Government as well as autonomous prefectures, counties, autonomous counties
and cities where there are relatively large amounts of cultural relics may set
up organs for the protection and control of the cultural relics within their
respective administrative areas.
All government organs, public organizations and individuals have the
obligation to protect the country’s cultural relics.
Article 4 All cultural relics remaining underground or in the inland
waters or territorial seas within the boundaries of the People’s Republic of
China shall be owned by the state.
Sites of ancient culture, ancient tombs and cave temples shall be owned by
the state.
Memorial buildings, ancient architectural structures, stone carvings, etc.,
designated for protection by the state, unless governed by other state
regulations, shall be owned by the state.
Cultural relics in the collection of state organs, armed forces,
enterprises owned by the whole people and public institutions shall be owned
by the state.
Article 5 Ownership of memorial buildings, ancient architectural
structures and cultural relics handed down from generation to generation which
belong to collectives or individuals shall be protected by state laws. Owners
of the cultural relics must abide by the relevant state regulations governing
the protection and control of cultural relics.
Article 6 The expenses for the protection and control of cultural relics
shall be listed in the budgets of the central and local governments.
Chapter II Sites to be Protected for Their Historical and Cultural Value
Article 7 Cultural relics, such as sites related to revolutionary
history, memorial buildings, sites of ancient culture, ancient tombs, ancient
architectural structures, cave temples, stone carvings, etc., shall be
designated as sites to be protected for their historical and cultural value at
different levels according to their historical, artistic or scientific value.
Sites to be protected for their historical and cultural value at the level
of counties, autonomous counties and cities shall be approved and announced by
the people’s governments at the same level and reported to the people’s
governments of provinces, autonomous regions, or municipalities directly under
the Central Government for the record.
Sites to be protected for their historical and cultural value at the level
of provinces, autonomous regions, and municipalities directly under the
Central Government shall be approved and announced by the people’s governments
at the same level and reported to the State Council for the record.
The state department for cultural administration shall select, from among
the sites to be protected at different levels, those which have a significant
historical, artistic or scientific value as major sites to be protected at the
national level, or shall directly designate such sites and report them to the
State Council for approval and announcement.
Article 8 Cities with an unusual wealth of cultural relics of high
historical value and major revolutionary significance shall be recommended to
the State Council by the state department for cultural administration together
with the department for urban and rural construction and environmental
protection to be approved and announced as famous cities of historical and
cultural value.
Article 9 The people’s governments of provinces, autonomous regions, and
municipalities directly under the Central Government and of counties,
autonomous counties and cities shall delimit the necessary scope of
protection, put up signs and notices, and establish records and files for the
historical and cultural sites to be protected at different levels and shall,
in the light of different circumstances, establish special organs or assign
fulltime personnel to be responsible for the administration of these sites.
The scope of protection and records and files for the major sites to be
protected at the national level shall be reported by the departments for
cultural administration of the provinces, autonomous regions, and
municipalities directly under the Central Government to the state department
for cultural administration for the record.
Article 10 When drawing up plans for urban and rural construction, the
people’s governments at various levels must see to it that protective measures
for the historical and cultural sites to be protected at different levels are
first worked out through consultation between the departments for urban and
rural planning and the departments for cultural administration and that such
measures are included in the plans.
Article 11 No additional construction project may be undertaken within
the scope of protection for a historical and cultural site. In case of a
special need, consent must be obtained from the people’s government which made
the original announcement on the designation of such a site and from the
department for cultural administration at the next higher level. If an
additional construction project is to be undertaken within the scope of
protection for a major historical and cultural site to be protected at the
national level, consent must be obtained from the people’s government of the
relevant province, autonomous region, or municipality directly under the
Central Government and from the state department for cultural administration.
Article 12 On the basis of the actual needs for the protection of
cultural relics and with the approval of the people’s government of a
province, an autonomous region or a municipality directly under the Central
Government, a certain area for the control of construction may be delimited
around a site to be protected for its historical and cultural value.
Construction of new buildings or other structures in such an area shall not
deform the environmental features of the historical and cultural site. The
design for construction must be agreed to by the department for cultural
administration before it is submitted to the department for urban and rural
planning for approval.
Article 13 While choosing a construction site and designing a project, if
the project involves a site to be protected for its historical and cultural
value, the construction unit shall first work out the protective measures
jointly with the department for cultural administration of a province, an
autonomous region, or a municipality directly under the Central Government or
of a county, an autonomous county or a city, and such measures shall be
written into the planning project description.
Any removal or dismantling involving a site to be protected for its
historical and cultural value, if considered specially necessary for a
project, shall be agreed to by the people’s government at the same level as
the site itself and by the department for cultural administration at the next
higher level. Any removal or dismantling involving a major site to be
protected at the national level shall be referred to the State Council by the
people’s government of a province, an autonomous region or a municipality
directly under the Central Government for decision. The expenses and workforce
required for the removal or dismantling shall be included in the investment
and labour plans of the construction unit.
Article 14 The principle of keeping the cultural relics in their original
state must be adhered to in the repairs and maintenance at the sites
designated as the ones to be protected for their historical and cultural value
and in any removal involving these sites, such as sites related to
revolutionary history, memorial buildings, ancient tombs, ancient
architectural structures, cave temples, stone carvings, etc. (including
attachments to the structures).
Article 15 If it is necessary to use a memorial building or an ancient
architectural structure owned by the state at a place designated as a site to
be protected for its historical and cultural value for purposes other than the
establishment of a museum, a cultural relics preservation institute or a
tourist site, the local department for cultural administration shall submit a
report for approval to the people’s government which originally announced the
designation of such a site. If it is necessary to use for other purposes a
major site to be protected for its historical and cultural value at the
national level, the matter shall be agreed to by the people’s government of a
province, an autonomous region, or a municipality directly under the Central
Government and shall be reported to the State Council for approval. The units
in charge of these sites as well as specially established organs, such as
museums, must strictly abide by the principle of keeping the cultural relics
in their original state, and must be responsible for the safety of the
buildings and of the affiliated cultural relics, and may not damage, rebuild,
extend or dismantle them. Units which use memorial buildings or ancient
architectural structures shall be responsible for the maintenance and repair
of these buildings or structures.
Chapter III Archaeological Excavations
Article 16 The procedure of submitting reports for approval must be
performed for all archaeological excavations. No unit or individual may
conduct excavations without permission. The cultural relics unearthed, except
for those to be handed over, as may be necessary to scientific research
institutions for the purpose of research, shall be taken care of by units
designated by local departments for cultural administration, and no unit or
individual may take them into its or his own possession. With a view to
ensuring the safety of the cultural relics, conducting scientific research and
making full use of cultural relics, the departments for cultural
administration of provinces, autonomous regions, and municipalities directly
under the Central Government may, when necessary, transfer and use the
cultural relics within their respective administrative areas after reporting
to and securing the approval of the people’s governments of these
administrative divisions; the state department for cultural administration
may, upon approval by the State Council, transfer and use major cultural
relics unearthed anywhere in the country.
Article 17 To conduct archaeological excavations for the purpose of
scientific research, institutions in charge of cultural relics, institutions
for archaeological research and institutions of higher learning in the
provinces, autonomous regions, and municipalities directly under the Central
Government shall submit their excavation programmes to the state department
for cultural administration for joint examination with the Chinese Academy of
Social Sciences, and may not proceed with the excavations until they obtain
the approval of the state department for cultural administration.
Archaeological excavation programmes which have to be carried out at the
major sites to be protected for their historical and cultural value at the
national level shall be submitted to the state department for cultural
administration for joint examination with the Chinese Academy of Social
Sciences before they are forwarded to the State Council for approval.
Article 18 Before carrying out a large-scale capital construction
project, the construction unit shall first conduct investigation or
prospecting related to cultural relics, together with the department for
cultural administration of a province, an autonomous region or a municipality
directly under the Central Government, at places where such relics may
be buried underground within the area designated for the project. If cultural
relics are discovered in the course of investigation and prospecting, measures
for handling them should be jointly decided upon by the two parties through
consultation. In case of important discoveries, the department for cultural
administration of a province, an autonomous region or a municipality directly
under the Central Government shall submit timely reports for handling by the
state department for cultural administration.
While carrying out capital construction or agricultural production, any
unit or individual that discovers cultural relics shall immediately report the
discoveries to the local department for cultural administration. In case of
important discoveries, the local department for cultural administration must
submit timely reports for handling by the departments for cultural
administration at higher levels.
Article 19 With regard to archaeological excavations which have to be
carried out along with a construction project, the department for cultural
administration of a province, an autonomous region or a municipality directly
under the Central Government shall submit an excavation programme based on
prospecting to the state department for cultural administration for joint
examination with the Chinese Academy of Social Sciences and for approval by
the department. In cases where the pressing time limit for the completion of
the project or the danger of natural damage makes it truly urgent to rescue
the sites of ancient culture and ancient tombs, the department for cultural
administration of a province, an autonomous region or a municipality directly
under the Central Government may organize people to proceed with the
excavations while going through the procedures to obtain approval.
Article 20 The expenses and workforce needed for the prospecting for
cultural relics and archaeological excavations which have to be carried out
because of capital construction or construction for productive purposes shall
be included in the investment and labour plans of the construction units or
reported to planning departments at higher levels for proper arrangement.
Article 21 No foreign national or foreign organization may engage in
archaeological investigations or excavations within the boundaries of the
People’s Republic of China without special permission granted by the State
Council, on the basis of a report from the state department for cultural
administration.
Chapter IV Cultural Relics in the Collection of Cultural Institutions
Article 22 Museums, libraries and other institutions under ownership by
the whole people must classify the cultural relics in their collection by
different grades, compile files for the relics kept by themselves, establish a
strict system of control and register the relics with the relevant department
for cultural administration.
Local departments for cultural administration at various levels shall
compile files for the cultural relics in the collection of cultural
institutions in their respective administrative areas; the state department
for cultural administration shall compile files for Grade One cultural relics
of the state.
Article 23 Sales of cultural relics in the collection of museums,
libraries and other institutions under ownership by the whole people shall be
prohibited. Transfers and exchanges among these institutions of the cultural
relics in their collection must be reported to the departments for cultural
administration for the record; transfers and exchanges of Grade One cultural
relics in their collection must be approved by the state department for
cultural administration. No unit or individual may have cultural relics
transferred without approval.
Chapter V Cultural Relics in Private Collections
Article 24 Cultural relics in private collections may be purchased by
units designated by the departments for cultural administration; no other unit
or individual may engage in the business of purchasing cultural relics.
Article 25 The resale of cultural relics in private collections at a
profit shall be strictly forbidden, and so shall be the private sale of such
relics to foreigners.
Article 26 Banks, smelteries, paper mills and departments for the
recovery of old and waste materials shall assume responsibility, jointly with
the departments for cultural administration, for sorting out cultural relics
from among gold and silver articles and waste materials. The cultural relics
thus obtained, except for coins and other kinds of currency of past ages
which are needed by research institutes of the banks and which may be kept by
the banks, shall be turned over to and placed at the disposal of the
departments for cultural administration. The prices of the cultural relics
turned over shall be reasonably assessed.
Important cultural relics confiscated according to law by public security
organs, the Customs and the departments for the administration of industry and
commerce shall be turned over to the departments for cultural administration.
Chapter VI Taking Cultural Relics out of China
Article 27 Cultural relics to be exported or to be taken out of the
country by individuals must be declared to the Customs in advance and examined
by the department for cultural administration of a province, an autonomous
region or a municipality directly under the Central Government designated by
the state department for cultural administration before export certificates
are granted. Cultural relics leaving the country must be shipped out at
designated ports. Cultural relics which, after examination, are not permitted
to leave the country may be requisitioned by the state through purchase.
Article 28 It shall be prohibited to take out of the country any cultural
relics of significant historical, artistic or scientific value, with the
exception of those to be shipped abroad for exhibition with the approval of
the State Council.
Chapter VII Awards and Penalties
Article 29 The state shall give appropriate moral encouragement or
material awards to units or persons for any of the following deeds:
(1) serious implementation of the policies, laws and regulations
concerning cultural relics and remarkable achievements in protecting cultural
relics;
(2) resolute struggle against criminal acts, in the interest of protecting
cultural relics;
(3) donation of important cultural relics in one’s own collection to the
state;
(4) timely communication of information on, or delivery of, the cultural
relics discovered, which facilitates their protection;
(5) important inventions and innovations in, or other major contributions
to, the science and techniques for the protection of cultural relics;
(6) meritorious service in rescuing cultural relics in danger of being
destroyed; and
(7) long-time service and outstanding achievements in the field of
cultural relics.
Article 30 Administrative sanctions shall be applied to those who have
committed any of the following acts:
(1) hiding cultural relics discovered underground, in inland waters, in
territorial seas or in other places and failing to report and deliver them to
the state, for which the persons involved shall be warned or fined by a public
security department and the cultural relics illegally acquired by them shall
be recovered;
(2) buying or selling cultural relics without the approval of the
departments for cultural administration, for which the persons involved shall
be warned or fined by the departments for the administration of industry and
commerce, and their illegal earnings and the cultural relics illegally handled
by them may be confiscated; or
(3) selling cultural relics in private collections to foreigners without
permission, for which the persons involved shall be fined by the departments
for the administration of industry and commerce, and the cultural relics in
question and the illegal earnings derived therefrom may be confiscated.
Article 31 Persons who commit any of the following acts shall be
investigated for criminal responsibility according to law:
(1) misappropriating or stealing cultural relics of the state;
(2) serious cases of smuggling valuable cultural relics out of the country
or speculating in cultural relics;
(3) wilful damage of valuable cultural relics or places of cultural and
historical interest under state protection; and
(4) serious damage of or serious losses to valuable cultural relics caused
by the dereliction of duty on the part of state personnel.
Those who excavate sites of ancient culture or ancient tombs without
permission are punishable for larceny.
Those who sell valuable cultural relics in private collections to
foreigners without permission are punishable for smuggling valuable cultural
relics out of the country.
Personnel working in the field of cultural relics who steal cultural
relics placed under their care shall be punished severely according to law.
Chapter VIII Supplementary Provisions
Article 32 The state department for cultural administration shall, in
accordance with this Law, formulate rules for its implementation, which shall
come into force after being submitted to and approved by the State Council.
Measures governing the production of replicas, rubbings and photographs
of cultural relics shall be formulated by the state department for cultural
administration.
Article 33 This Law shall come into force on the day of its promulgation.
On that same day, the Provisional Regulations on the Protection and Control of
Cultural Relics promulgated by the State Council in 1961 shall be invalidated.
This Law shall prevail in case of conflict with other existing provisions for
the protection and control of cultural relics.
IMPORT AND EXPORT ANIMAL AND PLANT QUARANTINE REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA
DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS REGARDING THE PROCEDURE FOR PROMPT ADJUDICATION OF CASES INVOLVING CRIMINALS WHO SERIOUSLY ENDANGER PUBLIC SECURITY
| Category | LITIGATION | Organ of Promulgation | The Standing Committee of the National People’s Congress | Status of Effect | Invalidated |
| Date of Promulgation | 1983-09-02 | Effective Date | 1983-09-02 | Date of Invalidation | 1997-01-01 |
|
Decision of the Standing Committee of the National People’s Congress Regarding the Procedure for Prompt Adjudication of Cases Involving |
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(Adopted at the Second Meeting of the Standing Committee of the Sixth
National People’s Congress and promulgated for implementation by Order No.4 of
the President of the People’s Republic of China on September 2, 1983)
(Editor’s note: This Decision was annulled by the Decision of the National
People’s Congress on Amendments of the Criminal Procedure Law of the People’s
Republic of China promulgated on March 17, 1996 and effective as of January 1,
1997)
In order to quickly and severely punish criminals who seriously endanger
public security and to safeguard the interests of the state and the people, it
is hereby decided:
1. In cases of criminals who cause explosions or commit murder, rape,
robbery or other crimes seriously endangering public security and who are
punishable by death, where the main facts of the crimes are clear, the
evidence is conclusive and the popular indignation is exceedingly great, they
shall be quickly brought to trial, and the restrictions provided in Article
110 of the Criminal Procedure Law regarding the time limit for the delivery to
the defendant of a copy of the bill of prosecution and the time limit for the
delivery of the summons and notices may be overstepped.
2. The time limit for appeal by the criminals listed in the preceding
paragraph and the time limit for the people’s procuratorates to present a
protest shall be changed to three days from the ten days provided in Article
131 of the Criminal Procedure Law.
Appendix:
The Relevant Articles in the Criminal Procedure Law
Article 110 After a people’s court has decided to open a court session,
it shall proceed with the following work:
……
(2) to deliver to the defendant a copy of the bill of prosecution of the
people’s procuratorate no later than seven days before the opening of the
court session and inform the defendant that he may appoint a defender or, when
necessary, designate a defender for him;
(3) to notify the people’s procuratorate of the time and place of the
court session three days before the opening of the session;
(4) to summon the parties and notify the defenders, witnesses, expert
witnesses and interpreters, with the summons and notices to be delivered no
later than three days before the opening of the court session;
……
Article 131 The time limit for an appeal or a protest against a judgment
shall be ten days and the time limit for an appeal or a protest against an
order shall be five days; the time limit shall be counted from the day after
the written judgment or order is received.
AUDIT REGULATIONS
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(Promulgated 21 October 1988 by the State Council)
CONTENTS
CHAPTER I GENERAL PRINCIPLES
CHAPTER II AUDIT OFFICES AND AUDITORS
CHAPTER III PRINCIPAL TASKS OF AN AUDIT OFFICE
CHAPTER IV PRINCIPAL POWERS AND FUNCTIONS OF AN AUDIT OFFICE
CHAPTER V AUDIT WORK PROCEDURE
CHAPTER VI INTERNAL AUDITING
CHAPTER VII SOCIAL AUDITING
CHAPTER VIII LEGAL LIABILITY
CHAPTER IX SUPPLEMENTARY PRINCIPLES
CHAPTER I GENERAL PRINCIPLES Article 1. These Regulations are formulated to improve the audit supervision of financial income and expenditure and Article 2. The State shall establish audit offices to implement an audit supervisory system. An audit office shall undertake audit supervision of the various people’s government departments at an equivalent level Article 3. An audit office shall undertake audit supervision in accordance with the provisions of State laws, statutory An audit office shall exercise independent supervisory rights in accordance with the law and no other administrative The audit conclusions and decisions of an audit office must be implemented by the units under audit and the relevant Article 4. An audit office shall operate under a dual leadership system. It shall be responsible to and shall submit work Article 5. An area under State audit jurisdiction where an audit office has yet to establish an agency may, in accordance with Article 6. Social audit organisations established in accordance with the law may accept commissions to develop account auditing
CHAPTER II AUDIT OFFICES AND AUDITORS Article 7. The State Council shall establish an Audit Administration. The Audit Administration shall be the State’s supreme Article 8. The various levels of people’s governments at county level and above shall establish audit offices. Under the Article 9. An audit office may, in line with work requirements, establish an agency in a key district or department to Article 10. The leaders of audit offices at the various levels shall be appointed or dismissed in accordance with the provisions governing Article 11. Auditors shall conduct their auditing work in accordance with the law and shall be dedicated to their work, adhere to Auditors shall exercise their functions and powers in accordance with the law and shall receive the protection of the
CHAPTER III PRINCIPAL TASKS OF AN AUDIT OFFICE Article 12. An audit office shall conduct audit supervision of the financial income and expenditure of the following units: (1) the various people’s government departments at its equivalent level and lower level people’s government authorities; (2) State financial institutions; (3) State-owned enterprises, institutional units and capital construction units; (4) other units which receive State fund allocations or allowances; (5) Sino-foreign joint equity enterprises, Sino-foreign cooperative enterprises, domestic affiliated enterprises (6) other units which the provisions of State laws and statutory regulations stipulate as requiring audit supervision. Article 13. An audit office shall conduct audit supervision of the aforesaid units in the following areas: (1) financial budget implementation and final financial accounts; (2) credit plan implementation and the results; (3) financial plan implementation and final accounts; (4) financial income and expenditure relating to capital construction and transformation projects; (5) administration of State assets; (6) non-budgetary fund income and expenditure; (7) financial income and expenditure relating to projects which are funded through foreign capital loans or which are the (8) various economic activities and other areas of economic performance which are income and expenditure related; (9) acts which seriously infringe upon State assets or which, through serious damage, waste, etc., adversely harm (10) auditing matters relating to the contract liabilities of State-owned enterprises; (11) other matters which require auditing in accordance with the provisions of State laws and statutory regulations. Article 14. Audit scope shall be determined by audit offices at the various levels in accordance with the State’s financial system A superior level audit office may empower a matter which comes within its audit scope to a lower level audit An audit office may commission an internal audit body or social audit organisation to audit matters which come
CHAPTER IV PRINCIPAL POWERS AND FUNCTIONS OF AN AUDIT OFFICE Article 15. During the audit process an audit office shall have the following supervisory and investigative powers: (1) power to request a unit under audit to submit its financial budget, finance plans, final accounts, accounting (2) power to inspect the relevant accounts and assets of a unit under audit, to consult relevant documents and information (3) power to investigate the relevant organs, groups, enterprises, institutional units or personnel involved (4) power to request the relevant department in charge to enact an interim stay ruling in a case where an act that (5) power to adopt interim measures, such as sealing up or confiscation accounts, assets, etc., should the Article 16. An audit office may handle a violation of financial or economic legislation by a unit under audit in accordance with (1) issue a warning or circulate a notice of criticism; (2) order any income or expenditure related matters involved with a violation of State regulations to be rectified; (3) order the return or confiscation of any illegal earnings; (4) recover misappropriated State assets; (5) issue a direction to temporarily suspend access to funds or suspend bank loans in a case where the unit (6) issue a fine in accordance with the provisions of the relevant statutory regulations. If a unit under audit refuses to return illegal funds or to pay fines, etc., the audit office may notify the bank Article 17. If, in the case of a unit under audit which has violated the law as described in the previous Article, the audit office
CHAPTER V AUDIT WORK PROCEDURE Article 18. Audit offices at the various levels shall determine the focal point of their audit work and shall formulate audit Article 19. After an audit office has clarified an audit matter, it shall notify the unit under audit. A unit under audit shall co-operate with the work of the audit office and shall provide the necessary conveniences Article 20. An auditor shall conduct an audit based on such means as inspection of credentials and accounts, consultation of documents Testimonial material shall bear the signature or seal of the person providing it. Article 21. After an auditor has conducted an audit, an auditor’s report shall be presented to affiliated audit offices. The opinion of the unit under audit shall be sought regarding an auditor’s report. The unit under audit shall submit a Article 22. After an audit office has examined and approved an auditor’s report and made audit conclusions and decisions, An audit office shall seek the opinion of the relevant departments when making audit conclusions and decisions The finance department or another relevant competent department shall ratify final accounts or handle them in the Article 23. If a audit under audit disagrees with the audit office’s audit conclusions or decisions, it may, within 15 days of receipt The original audit conclusions and decisions shall be implemented as usual during an audit review. Article 24. The reassessed audit conclusions and decisions of a superior level audit office or the audit conclusions and decisions If an audited unit disagrees with a final audit conclusion or decision, it may submit a complaint to the audit office Article 25. Audit offices shall investigate the implementation of audit conclusions and decisions. Article 26. Audit offices at the various levels shall establish audit records of all audit items they handle and shall carry out
CHAPTER VI INTERNAL AUDITING Article 27. State financial institutions, large and medium scale State-owned enterprises, construction units which undertake large Article 28. Internal audit bodies and auditors shall, under the leadership of their own unit leaders, conduct internal audit Internal audit bodies and auditors shall accept professional guidance from audit offices. Article 29. An internal audit body or auditor shall carry out internal audit supervision within its own unit and subordinate units (1) implementation of and final accounts relating to financial plans or a unit’s budget; (2) economic activities relating to financial income and expenditure and related economic performance; (3) administration of the assets of the State and units; (4) acts in violation of State financial and economic legislation. (5) other audit matters which its unit leader has assigned for handling. Internal audit bodies and auditors shall be responsible for directing the internal audit work of subordinate units.
CHAPTER VII SOCIAL AUDITING Article 30. Social audit organisations shall be institutional units which independently undertake audit investigations and Article 31. The establishment of a social audit organisation shall be subject to approval by the Audit Administration or an audit A social audit organisation which has had its establishment approved shall begin operation only after registering Article 32. A social audit organisation may accept commissions from State organs, enterprises, institutional units or individuals (1) financial income and expenditure related audit investigations; (2) authentication of economic cases; (3) verification and annual examinations of registered funds; (4) establishment of accounts and financial accounting system and providing consultancy in such areas as finance, (5) training of audit, finance and accounting personnel. If a social audit organisation accepts a commission from a foreign investment enterprise to undertake investigative A social audit organisation shall maintain strict confidentiality in respect of information and knowledge Article 33. A social audit organisation shall accept administrative and professional guidance form audit office. An audit report produced by a social audit organisation as the result of audit work commissioned by an audit
CHAPTER VIII LEGAL LIABILITY Article 34. An audit office may issue a warning, circulate a notice of criticism and, depending on the circumstances, may also impose (1) refusing to provide the relevant documents, books of account, certificates, accounting statements, (2) obstructing an auditor from performing his duty or resisting or disrupting supervisory or investigative work; (3) practising fraud or concealing the truth; (4) refusing to implement audit conclusions or decisions; (5) retaliating against audit or inspection personnel. Article 35. An audit office may impose fines at its discretion and, in accordance with provisions on cadre administrative jurisdiction, (1) using his powers of office to seek personal gain; (2) practising fraud, favouritism or other irregularities; (3) neglecting his duties, thereby causing the State or the unit under audit to incur significant losses; (4) revealing State secrets; Article 36. If a unit or individual who has been penalised under the provisions of Article 34 or 35 disagrees with the penalty decision, Article 37. If any act as outlined in Article 34 or 35 is serious enough to constitute a crime, the audit office shall request
CHAPTER IX SUPPLEMENTARY PRINCIPLES Article 38. Detailed provisions for audit work relating to the Chinese People’s Liberation Army shall be formulated elsewhere by the Article 39. The Audit Administration shall be responsible for interpreting these Regulations and shall formulate detailed Article 40. These Regulations shall take effect from 1 January 1989. The Provisional Regulations of the State Council on Auditing,
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Source:Ministry of Foreign Trade and Economic Cooperation |
CHINESE-FOREIGN CONTRACTUAL JOINT VENTURES
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(Adopted at the First Session of the Seventh National People’s Congress and promulgated by Order No. 4 of the Article 1. This Law is formulated to expand economic cooperation and technological exchange with foreign countries and to Article 2. In establishing a contractual joint venture, the Chinese and foreign parties shall, in accordance with the provisions A contractual joint venture which meets the conditions for being considered a legal person under Chinese law, shall Article 3. The state shall, according to law, protect the lawful rights and interests of the contractual joint ventures and of the A contractual joint venture must abide by Chinese laws and regulations and must not injure the public interests of The relevant state authorities shall exercise supervision over the contractual joint ventures according to law. Article 4. The state shall encourage the establishment of productive contractual joint ventures that are export-oriented or technologically Article 5. For the purpose of applying for the establishment of a contractual joint venture, such documents as the agreement, Article 6. When the application for the establishment of a contractual joint venture is approved, the parties shall, within 30 days A contractual joint venture shall, within 30 days of its establishment, carry out tax registration with the tax authorities. Article 7. If the Chinese and foreign parties, during the period of operation of their contractual joint venture, agree through consultation Article 8. The investment or conditions for cooperation contributed by the Chinese and foreign parties may be provided in cash Article 9. The Chinese and foreign parties shall, in accordance with the provisions of the laws and regulations and the The investments or conditions for cooperation provided by the Chinese and foreign parties shall be verified Article 10. If a Chinese or foreign party wishes to make an assignment of all or part of its rights and obligations prescribed in the Article 11. A contractual joint venture shall conduct its operational and managerial activities in accordance with the approved Article 12. A contractual joint venture shall establish a board of directors or a joint managerial institution which shall, according If a contractual joint venture, after its establishment, chooses to entrust a third party with its operation and Article 13. The employment, dismissal, remuneration, welfare, labour protection and labour insurance, etc. of the staff members and workers Article 14. The staff and workers of a contractual joint venture shall, in accordance with law, establish their trade union organization A contractual joint venture shall provide the necessary conditions for the venture’s trade union to carry out its activities. Article 15. A contractual joint venture must establish its account books within the territory of China, file its accounting If a contractual joint venture, in violation of the provisions prescribed in the preceding paragraph, does not establish Article 16. A contractual joint venture shall, by presenting its business license, open a foreign exchange account with a bank A contractual joint venture shall handle its foreign exchange transactions in accordance with the provisions of the Article 17. A contractual joint venture may obtain loans from financial institutions within the territory of China and may also Loans to be used by the Chinese and foreign parties as investment or conditions for cooperation, and their guarantees, Article 18. The various kinds of insurance coverage of a contractual joint venture shall be furnished by insurance institutions Article 19. A contractual joint venture may, within its approved scope of operation, import materials it needs and export products it Article 20. A contractual joint venture shall achieve on its own the balance of its foreign exchange receipts and expenditures. If a Article 21. A contractual joint venture shall, in accordance with state provisions on tax, pay taxes and may enjoy the preferential Article 22. The Chinese and foreign parties shall share earnings or products, undertake risks and losses in accordance with If, upon the expiration of the period of a venture’s operation, all the fixed assets of the contractual joint If, according to the provisions of the preceding paragraph, the foreign party is to recover its investment ahead of Article 23. After the foreign party has fulfilled its obligations under the law and the contractual joint venture contract, the profits The wages, salaries or other legitimate income earned by the foreign staff and workers of contractual joint ventures, Article 24. Upon the expiration or termination in advance of the term of a contractual joint venture, its assets, claims and debts A contractual joint venture shall, upon the expiration or termination in advance of its term, cancel its registration Article 25. The period of operation of a contractual joint venture shall be determined through consultation by the Chinese and foreign Article 26. Any dispute between the Chinese and foreign parties arising from the execution of the contract or the articles of association The Chinese or foreign party may bring a suit in a Chinese court, if no arbitration clause is provided in the contractual Article 27. The detailed rules for the implementation of this Law shall be formulated by the department in charge of foreign economic Article 28. This Law shall come into force as of the date of its promulgation.
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CONSTITUTION ACT, 1982 – page 22
