Facebook
Home China Laws Page 204

China Laws

PROVISIONS CONCERNING REDUCTION OF AND EXEMPTION FROM ENTERPRISE INCOME TAX AND CONSOLIDATED INDUSTRIAL AND COMMERCIAL TAX FOR THE ENCOURAGEMENT OF FOREIGN BUSINESSMEN TO INVEST IN THE SHANGHAI PUDONG NEW ZONE

Category  TAXATION Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1990-09-11 Effective Date  1990-10-01  


Provisions Concerning Reduction of and Exemption From Enterprise Income Tax and Consolidated Industrial and Commercial Tax for the
Encouragement of Foreign Businessmen to Invest in the Shanghai Pudong New Zone



(Approved by the State Council on September 7, 1990 and promulgated by

the Ministry of Finance on September 11, 1990)

    Article 1  These Provisions are formulated in order to assist Shanghai
Pudong New Zone (hereinafter referred to as “Pudong New Zone”) in expanding
foreign economic cooperation and technological exchange, absorbing foreign
capital, introducing advanced technology, and speeding up development and
construction.

    Article 2  Production-oriented enterprises organized as Chinese-foreign
equity joint ventures, Chinese-foreign contractual joint ventures and
foreign-capital enterprises established in Pudong New Zone shall be subject
to enterprise income tax at the reduced tax rate of 15% on income derived from
production and business operations and on other income. Upon the filing of an
application with and approval of the tax authorities, an exemption from income
tax in the first and second years, commencing the first profit-making year,
and a 50% reduction of income tax from the third through the fifth years shall
be granted to those enterprises scheduled to operate for a period of 10 years
or more.

    Article 3  After the period of enterprise income tax reduction and
exemption has expired in accordance with the provisions of the State,
export-oriented enterprises may, for any year in which the output value of the
export products of the enterprise amounts to 70% or more of the output value
of the products of the enterprise for that year, pay enterprise income tax at
a reduced tax rate of 10%. After the period of enterprise income tax reduction
and exemption has expired in accordance with the provisions of the State, the
payment of enterprise income tax at a rate reduced by one half may be extended
for a period of 3 years for advanced technology enterprises.

    Article 4  Enterprises with foreign investment that are engaged in the
operation of such energy resources and communications construction projects
as airport, harbour, railway, highway, and power station, shall be subject to
enterprise income tax at a reduced tax rate of 15%. Upon the filing of an
application with and approval of the tax authorities, an exemption from income
tax from the first through fifth years, commencing the first profit-making
year, and a 50% reduction of income tax from the sixth through the tenth years
shall be granted to those enterprises scheduled to operate for a period of 15
years or more.

    Article 5  Enterprises with foreign investment, that are engaged in
infrastructure construction connected with certain projects on tracts of land,
upon approval by the tax authorities of an application filed by the enterprise,
shall be given preferential treatment in taxation, in accordance with Article
2 of these Provisions concerning production-oriented enterprises.

    Article 6  With respect to foreign financial institutions such as foreign
capital banks, branch offices of foreign banks, banks with Chinese-foreign
joint capital, and finance companies that are scheduled to operate for a
period of 10 years or more, if the paid-in capital of foreign investors or the
capital granted by the head office to the branch office for business
operations exceeds 10 million U.S. dollars, upon approval by the tax
authorities of an application, the enterprise income tax shall be levied on
income derived from business operations at a reduced tax rate of 15%, and
shall subject to an exemption in the first year, commencing the first
profit-making year, and a 50% reduction in the second and third years.

    Article 7  Foreign financial institutions such as foreign capital banks,
branch offices of foreign banks, banks with Chinese-foreign joint capital,
and finance companies shall be subject to consolidated industrial and
commercial tax at a tax rate of 3% on their income derived from loan
transactions, and a tax rate of 5% on their income derived from other
financial transactions.

    Article 8  A foreign investor that reinvests its share of profit
obtained from an enterprise in the same enterprise or in other enterprises
with foreign investment, or uses the aforesaid share of profit for setting up
a new enterprise with foreign investment, where the period of operation is
not less than 5 years, shall be refunded 40% of the amount of income tax
paid on the reinvested portion; if the reinvested amount is used to set up
export-oriented enterprises or advanced technology enterprises, where the
period of operation is not less than 5 years, the entire amount of income
tax paid on the reinvested portion shall be refunded.

    Article 9  Where a foreign investor to a Chinese-foreign equity joint
venture remits its share of profit out of China, the amount remitted shall
be exempt from income tax.

    Article 10  Foreign investors having no establishments in China but
receiving dividends, interest, rentals, royalties, and other income from
sources in the Pudong New Zone shall be subject to income tax at a reduced
tax rate of 10%, with the exception of those that are exempt from income tax
in accordance with the law. Where investors which provide funds or equipment
on preferential terms, or transfer advanced technology, and need to be granted
more preferential treatment in the form of income tax reduction or exemption,
the case shall be decided by the Shanghai Municipal People’s Government.

    Article 11  Export products manufactured by enterprises with foreign
investment, with the exception of crude oil, refined oil and the products
otherwise specified by the State, shall be exempt from consolidated
industrial and commercial tax.

    Article 12  Building materials, production and management equipment and
spare parts, means of transport, office supplies required for own use, as
well as raw materials and auxiliary materials required for production,
imported by enterprises with foreign investment, shall be exempt from
consolidated industrial and commercial tax.

    Where enterprises with foreign investment use the tax-free imported raw
materials, spare parts, components and packaging materials for processing
products, which are then sold on the domestic market, consolidated industrial
and commercial tax shall be made up on the imported materials and components
used for processing of such products.

    Article 13  Reasonable quantities of settling-in articles and means of
transport personally brought in by foreign personnel who are working or
reside in enterprises located in Pudong New Zone, shall be exempt from
consolidated industrial and commercial tax.

    Article 14  The Shanghai Municipal People’s Government shall decide
whether or not the preferential treatment shall be granted to enterprises
with foreign investment in respect of local income tax imposed on them, or
in respect of real estate tax imposed on the new houses which have been
built or bought by them for their own use.

    Article 15  For enterprises established or projects launched with
investment by companies, enterprises and other economic organizations as
well as individuals from Hong Kong, Macao and Taiwan, matters shall be
handled by taking reference to these Provisions.

    Article 16  The State Taxation Bureau shall be responsible for
interpreting these Provisions.

    Article 17  These Provisions shall go into effect as of October 1, 1990.





ENTRY AND EXIT ANIMAL AND PLANT QUARANTINE

Category  AGRICULTURE, FORESTRY AND METEOROLOGY Organ of Promulgation  The Standing Committee of the National People’s Congress Status of Effect  In Force
Date of Promulgation  1991-10-30 Effective Date  1992-04-01  


Law of the People’s Republic of China on the Entry and Exit Animal and Plant Quarantine

Contents            
Chapter I  General Provisions
Chapter II  Entry Quarantine
Chapter III  Exit Quarantine
Chapter IV  Transit Quarantine
Chapter V  Quarantine of Materials Carried by Passengers or by Post
Chapter VI  Quarantine of Means of Transport
Chapter VII  Legal Responsibility
Chapter VIII  Supplementary Provisions

(Adopted at the 22nd Meeting of the Standing Committee of the Seventh

National People’s Congress on October 30, 1991, promulgated by Order No. 53
of the President of the People’s Republic of China on October 30, 1991 and
effective as of April 1, 1992)
Contents            

    Chapter I     General Provisions

    Chapter II    Entry Quarantine

    Chapter III   Exit Quarantine

    Chapter IV    Transit Quarantine

    Chapter V     Quarantine of Materials Carried by Passengers or by Post

    Chapter VI    Quarantine of Means of Transport

    Chapter VII   Legal Responsibility

    Chapter VIII  Supplementary Provisions
Chapter I  General Provisions

    Article 1  This Law is formulated for the purpose of preventing
infectious or parasitic diseases of animals, diseases, insect pests and weeds
dangerous to plants, and other harmful organisms (hereinafter referred to,
for short, as diseases, insect pests and harmful organisms) from spreading
into or out of the country, protecting the production of agriculture,
forestry, animal husbandry and fishery as well as human health, and promoting
the development of foreign economic relations and trade.

    Article 2  Animals and plants, their products and other quarantine
objects, containers and packaging materials used for carrying animals and
plants, their products or other quarantine objects, as well as means of
transport from animal or plant epidemic areas shall, on entry or exit, be
subject to quarantine inspection in accordance with this Law.

    Article 3  An animal and plant quarantine department shall be instituted
under the State Council (hereinafter referred to, for short, as the State
animal and plant quarantine department), which shall conduct a unified
administration of the entry and exit animal and plant quarantine in the whole
country. Port animal and plant quarantine offices set up by the State animal
and plant quarantine department at ports open to the outside world and at
places busy with entry and exit animal and plant quarantine shall, in
accordance with this Law, carry out entry and exit animal and plant
quarantine.

    The department in charge of the quarantine of animal products leaving the
country for trade purposes shall be designated by the State Council as it
deems appropriate.

    The department of agriculture administration under the State Council
shall be in charge of the entry and exit animal and plant quarantine in the
whole country.

    Article 4  A port animal and plant quarantine office may exercise the
following functions and powers when performing quarantine inspection:

    (1) Embarking on a ship, a vehicle or an airplane to perform quarantine
under this Law;

    (2) Entering a seaport, an airport, a railway or coach station, a post
office or a site where quarantine objects are stored, processed, bred or
cultivated, to perform quarantine inspection and collect samples according to
relevant regulations;

    (3) Entering a site relating to production or storage according to the
needs of quarantine, to carry out epidemic monitoring and investigations or
quarantine supervision and control;

    (4) Consulting, making copies of or excerpts from operational diaries,
bills of lading, contracts, invoices or other documents relating to the
quarantine objects.

    Article 5  The State shall prohibit the following objects from entering
the country:

    (1) Pathogenic micro-organisms (including seed cultures of bacteria and
viruses) of animals and plants, insect pests and other harmful organisms;

    (2) Relevant animals and plants, their products and other quarantine
objects from countries or regions with prevalent epidemic animal or plant
diseases;

    (3) Animal carcasses; and

    (4) Soil.

    When a port animal and plant quarantine office discovers any objects
prohibited from entering the country as prescribed in the preceding
paragraph, such objects shall be returned or destroyed.

    Whoever, because of special needs such as scientific research, imports
any objects prohibited from entering the country as prescribed in the first
paragraph of this Article, must submit an application in advance, which shall
be subject to the approval by the State animal and plant quarantine
department.

    The catalogues of objects prohibited from entering the country as
prescribed in (2) of the first paragraph of this Article shall be worked out
and announced by the department of agriculture administration under the State
Council.

    Article 6  In the event that a serious animal or plant epidemic occurs
abroad and is liable to spread into the country, the State Council shall
adopt emergent preventive measures and may, when necessary, issue orders to
prohibit means of transport from animal or plant epidemic areas from entering
the country or to blockade the relevant ports; the local people’s governments
in areas threatened by the animal or plant epidemic as well as the port
animal and plant quarantine offices concerned shall immediately take
emergency measures, and, at the same time, report to the people’s governments
at higher levels and the State animal and plant quarantine department.

    The departments of posts and telecommunications and departments of
transportation shall give priority to transmitting or transporting reports
concerning serious animal or plant epidemic or materials to be sent for
quarantine inspection.

    Article 7  The State animal and plant quarantine department and port
animal and plant quarantine offices shall practise a quarantine supervision
system in relation to the procedures in the production, processing and
storage of animals and plants and their products for entry or exit.

    Article 8  When a port animal and plant quarantine office is carrying out
its tasks of quarantine inspection in seaports, airports, railway or coach
stations, or post offices, relevant departments such as the Customs,
departments of communications, civil aviation, or railways, and postal
services shall coordinate therewith.

    Article 9  Any quarantine functionary of an animal and plant quarantine
organ must be devoted to his or her duties and enforce the law impartially.

    No unit or individual may obstruct a quarantine functionary of an animal
and plant quarantine organ from carrying out his or her duties according to
law.
Chapter II  Entry Quarantine

    Article 10  Whoever imports animals, animal products, plant seeds,
seedlings or other propagating materials must submit an application in
advance and go through the formalities for examination and approval of
quarantine inspection.

    Article 11  Whoever imports animals and plants, their products or other
quarantine objects through trade, scientific and technological cooperation,
exchanges, donations or aid shall specify in the contracts or agreements the
requirements for quarantine inspection prescribed by China’s law and the
necessity of quarantine certificates issued by the animal and plant
quarantine department under the government of the exporting country or region
being appended therewith.

    Article 12  The owner or his or  her agent shall apply to the port animal
and plant quarantine office at the port of entry for quarantine inspection of
the animals and plants, their products or other quarantine objects, before or
on their entry, on the strength of documents such as the quarantine
certificates issued by the exporting country or region and the trade
contracts.

    Article 13  On arrival at a port of a means of transport for carrying
animals, the port animal and plant quarantine office shall for the prevention
of epidemics adopt onthespot preventive measures and conduct disinfection of
persons embarking on or disembarking from the means of transport or having
contacts with the animals, the means of transport for carrying the animals
and the contaminated fields.

    Article 14  Import animals and plants, their products and other
quarantine objects shall be quarantined at the port of entry; without consent
of the port animal and plant quarantine office, the same shall not be
unloaded from the means of transport.

    The import animals and plants that need to be placed in isolation for
quarantine inspection shall be quarantined in an isolation court designated
by the port animal and plant quarantine office.

    By reason of limited conditions at the port of entry, the State animal
and plant quarantine department may decide to have the animals and plants,
their products or other quarantine objects transported to a designated place
for quarantine inspection. In the course of transportation, loading and
unloading, the owner or his or her agent shall take preventive measures
against epidemics. Designated places for storage, processing, isolated
feeding or planting shall conform to the provisions on animal and plant
quarantine and epidemic prevention.

    Article 15  The import animals and plants, their products or other
quarantine objects that pass the quarantine inspection are allowed to enter
the country; the Customs shall, after verification, release the same on the
strength of the quarantine certificates issued, or the stamps on the customs
declaration forms affixed, by the port animal and plant quarantine office.

    In respect of the import animals and plants, their products or other
quarantine objects that need to be transferred away from a customs
surveillance zone for quarantine inspection, the Customs shall, after
verification, release the same on the strength of the Quarantine Transference
Notice issued by the port animal and plant quarantine office.

    Article 16  In respect of the import animals that fail in the quarantine
inspection, the port animal and plant quarantine office shall issue the
Quarantine Treatment Notice notifying the owner or his or her agent to deal
with the said animals in either of the following manners:

    (1) The animals that are found suffering from Class A infectious or
parasitic diseases, shall, together with all the other in-contact animals,
be returned or slaughtered with their carcasses destroyed; or

    (2) The animals that are found suffering from Class B infectious or
parasitic diseases shall be returned or slaughtered; and the other incontact
animals shall be placed in an isolation camp or any other designated place
for observation.

    In respect of import animal products or other quarantine objects that
fail in the quarantine inspection, the port animal and plant quarantine
office shall issue the Quarantine Treatment Notice notifying the owner or his
or her agent to conduct such treatments as disinfection and disinfestation,
returning or destruction. The products or objects that pass the quarantine
inspection after a treatment of disinfection and disinfestation are allowed
to enter the country.

    Article 17  On discovering through quarantine inspection that import
plants, plant products or other quarantine objects are contaminated with
diseases, pests or weeds dangerous to plants, the port animal and plant
quarantine office shall issue the Quarantine Treatment Notice notifying the
owner or his or her agent to conduct such treatments as disinfection and
disinfestation, returning or destruction. Those that pass the quarantine
inspection after a treatment of disinfection and disinfestation are allowed
to enter the country.

    Article 18  The catalogues of the Class A and Class B infectious or
parasitic diseases of animals specified in Article 16, paragraph 1, Items 1
and 2 of this Law and the catalogues of the diseases, pests or weeds
dangerous to plants specified in Article 17 of this Law shall be worked out
and announced by the department of agriculture administration under the State
Council.

    Article 19  On discovering through quarantine inspection that import
animals and plants, their products or other quarantine objects are
contaminated with diseases, insect pests or harmful organisms which are not
covered by the catalogues specified in Article 18 of this Law but are
extremely harmful to agriculture, forestry, animal husbandry and fishery, the
port animal and plant quarantine office shall, in accordance with relevant
regulations of the department of agriculture administration under the State
Council, notify the owner or his or her agent to conduct such treatments as
disinfection and disinfestation, returning or destruction. Those that pass
the quarantine inspection after a treatment of disinfection and
disinfestation are allowed to enter the country.
Chapter III  Exit Quarantine

    Article 20  The owner, or his or her agent, of exit animals and plants,
their products or other quarantine objects shall, before their exit, submit
an application for quarantine inspection to the port animal and plant
quarantine office.

    The animals that need to be placed in isolation for quarantine inspection
before exit shall be quarantined in an isolation court designated by the port
animal and plant quarantine office.

    Article 21  Export animals and plants, their products or other quarantine
objects shall be quarantined by the port animal and plant quarantine office,
and those that pass the quarantine inspection or conform to the standards
after a treatment of disinfection and disinfestation are allowed to leave the
country. The Customs shall, after verification, release the same on the
strength of the quarantine certificates issued, or the stamps on the customs
declaration forms affixed, by the port animal and plant quarantine office.
Those that fail in the quarantine inspection and are unable to be treated by
disinfection and disinfestation with effective methods shall not be allowed
to leave the country.

    Article 22  Where the animals and plants, their products or other
quarantine objects that pass the quarantine inspection are involved in any of
the following circumstances, the owner or his or her agent shall re-apply for
quarantine inspection:

    (1) Where the importing country or region is changed, and the changed
importing country or region has different requirements for quarantine
inspection;

    (2) Where the packings are changed or the unpacked products or objects
are subsequently packed;

    (3) Where the stipulated valid period of quarantine is exceeded.
Chapter IV  Transit Quarantine

    Article 23  Whoever requests a transit of animals through the Chinese
territory must obtain in advance and through consultation the consent of
China’s State animal and plant quarantine department and the transit must be
conducted through the designated port and route.

    The means of transport, containers, feeding stuffs and bedding materials
for the animals in transit must all conform to China’s regulations on animal
and plant quarantine.

    Article 24  The transit of animals and plants, their products or other
quarantine objects requires the consignor or the escort to submit at the port
of entry the bills of lading and the quarantine certificates issued by the
animal and plant quarantine department under the government of the exporting
country or region to the port animal and plant quarantine office for
quarantine inspection. No further quarantine inspection is needed at the port
of exit.

    Article 25  The transit animals that pass the quarantine inspection are
allowed to pass through the country; and in case any infectious or parasitic
disease of animals specified in the catalogues as stipulated in Article 18 of
this Law is discovered, the entire flock of the animals shall not be allowed
to transit.

    The transit animals’ feeding stuffs that are contaminated with diseases,
insect pests or harmful organisms shall be subjected to such treatments as
disinfection and disinfestation, denial of transit or destruction.

    The carcasses, excrements, bedding materials and other wastes of the
transit animals must be disposed of in accordance with the regulations of the
animal and plant quarantine department, and may not be cast away without
authorization.

    Article 26  The port animal and plant quarantine office shall examine the
means of transport and the packings, in respect of the transit plants, animal
and plant products or other quarantine objects, which are allowed to transit
through the country if they pass the quarantine inspection; in case any
disease, insect pest or harmful organism specified in the catalogues as
stipulated in Article 18 of this Law is discovered, it shall be subjected to
a treatment of disinfection and disinfestation or denial of transit.

    Article 27  Animals and plants, their products or other quarantine
objects, in the course of their transit, may not be unpacked or discharged
from the means of transport without the approval of the animal and plant
quarantine organ.
Chapter V  Quarantine of Materials Carried by Passengers or by Post

    Article 28  Whoever intends to carry or post plant seeds, seedlings or
other propagating materials into the country must submit an application in
advance and go through the formalities for examination and approval of
quarantine inspection.

    Article 29  The catalogues of the animals and plants, their products and
other quarantine objects that are not allowed to be carried or posted into
the country shall be worked out and announced by the department of
agriculture administration under the State Council.

    In case any animals or plants, animal or plant products or other
quarantine objects specified in the catalogues mentioned in the preceding
paragraph are carried or posted into the country, they shall either be
returned or destroyed.

    Article 30  Whoever enters the country carrying animals or plants, animal
or plant products or other quarantine objects which are not included in the
catalogues specified in Article 29 of this Law shall declare them to the
Customs at the port of entry and accept the quarantine inspection by the port
animal and plant quarantine office.

    Whoever carries animals into the country must hold such papers as
quarantine certificates issued by the exporting country or region.

    Article 31  The port animal and plant quarantine office shall, in respect
of the animals and plants, their products or other quarantine objects not
included in the catalogues specified in Article 29 of this Law, carry out
quarantine inspection at the International Postage Exchange Bureau, or, when
necessary, take the same back to the port animal and plant quarantine office
for quarantine inspection; and the same shall not be transported or delivered
without undergoing quarantine inspection.

    Article 32  Animals or plants, animal or plant products or other
quarantine objects that enter the country by post shall be released if they
pass the quarantine inspection or conform to the standards after the
treatment of disinfection and disinfestation; those that fail in quarantine
inspection and are unable to be treated by disinfection and disinfestation
with effective methods shall be returned or destroyed, and the Quarantine
Treatment Notice shall be issued.

    Article 33  The animals or plants, animal or plant products or other
quarantine objects that are carried or posted out of the country shall be
quarantined by the port animal and plant quarantine office, upon request by
the owner thereof.
Chapter VI  Quarantine of Means of Transport

    Article 34  Ships, airplanes or trains from the animal or plant epidemic
areas shall, upon their arrival at the port, be quarantined by the port
animal and plant quarantine office. In the event any disease, insect pest or
harmful organism specified in the catalogues mentioned in Article 18 of this
Law is discovered, the cargoes shall be subjected to such treatments as
prohibition from discharge from the means of transport,disinfection and
disinfestation, sealing up or destruction.

    Article 35  Vehicles entering the country shall be disinfected for
epidemic prevention by the port animal and plant quarantine office.

    Article 36  The swills and wastes of animal or plant nature on the means
of transport entering or leaving the country shall be disposed of in
accordance with the regulations of the port animal and plant quarantine
office and may not be cast away without authorization.

    Article 37  The means of transport carrying export animals and plants,
their products or other quarantine objects shall conform to the regulations
on animal and plant quarantine and epidemic prevention.

    Article 38  The old and disused ships entering the country for
disassembling purposes shall be quarantined by the port animal and plant
quarantine office. In the event that diseases, insect pests or harmful
organisms specified in the catalogues mentioned in Article 18 of this Law are
discovered, the said ships shall be subjected to a treatment of disinfection
and disinfestation.
Chapter VII  Legal Responsibility

    Article 39  Whoever, in violation of this Law, commits any of the
following acts shall be fined by the port animal and plant quarantine office:

    (1) Failing to apply for quarantine inspection or failing to go through
the formalities for examination and approval of quarantine inspection in
accordance with the law;

    (2) Unloading animals or plants, animal or plant products or other
quarantine objects entering the country from the means of transport or
transporting or delivering the same, without permission of the port animal
and plant quarantine office;

    (3) Transferring or disposing of, without authorization, the animals or
plants subjected to quarantine inspection in an isolation court designated by
the port animal and plant quarantine office.

    Article 40  Where the animals or plants, animal or plant products or
other quarantine objects declared for quarantine inspection do not conform to
the actual conditions, the applicant shall be fined by the port animal and
plant quarantine office; and the quarantine certificates already obtained
shall be revoked.

    Article 41  Whoever, in violation of this Law and without authorization,
unpacks the packings of transit animals or plants, animal or plant products
or other quarantine objects, discharges transit animals or plants, animal or
plant products or other quarantine objects from the means of transport, or
casts away transit animals’ carcasses, excrements, bedding materials or other
wastes,shall be fined by the port animal and plant quarantine office.

    Article 42  Whoever violates the provisions of this Law and causes
a serious animal or plant epidemic shall be investigated for criminal
responsibility by applying mutatis mutandis the provisions of Article 178 of
the Criminal Law.

    Article 43  Whoever forges or alters the quarantine certificates, stamps,
marks or seals shall be investigated for criminal responsibility in
accordance with the provisions of Article 167 of the Criminal Law.

    Article 44  If a party is not satisfied with the decision on punishment
made by an animal and plant quarantine organ, it may, within 15 days after
receipt of the notification of the punishment, apply for reconsideration to
the organ at the next higher level over the organ that has made the decision
on punishment; the party may also directly bring a suit in a people’s court
within 15 days after receipt of the notification of the punishment.

    The reconsideration organ shall, within 60 days after receipt of the
application for reconsideration, make a reconsideration decision. If the
party is not satisfied with the reconsideration decision, it may, within 15
days after receipt of the reconsideration decision, bring a suit in a
people’s court. If the reconsideration organ fails to make a reconsideration
decision within the prescribed period, the party may bring a suit within 15
days after the expiration of the period for reconsideration.

    If the party neither applies for reconsideration within the time limit,
nor brings a suit in a people’s court, nor complies with the decision on
punishment, the organ that has made the decision on punishment may apply to
a people’s court for compulsory execution.

    Article 45  Where a quarantine functionary of an animal and plant
quarantine organ who abuses his or her power, practises favouritism or
embezzlement, forges a quarantine result, or neglects his or her duty or
delays the performance of quarantine inspection and the issuance of
certificates, criminal responsibility shall be investigated according to law
if the offence constitutes a crime; if the offence does not constitute a
crime, the offender shall be subjected to administrative sanctions.
Chapter VIII  Supplementary Provisions

    Article 46  As used in this Law, the following terms respectively mean:

    (1) “Animals” mean the live animals, whether domesticated or wild, such
as livestock, poultry, beasts, snakes, tortoises, fishes, shrimps and prawns,
crabs, shellfishes, silkworms and bees;

    (2) “Animal products” mean the nonprocessed products or the processed
products, from animals, still liable to spread epidemic diseases, such as raw
hides, hairs, meats, viscerae, fat and grease, aquatic animal products, dairy
products, eggs, blood, semens, embryos, bones, hoofs and horns;

    (3) “Plants” mean cultivated plants, wild plants, their seeds and
seedlings and other propagating materials;

    (4) “Plant products” mean the non-processed products or the processed
products, from plants, still liable to spread diseases, insect pests or
harmful organisms, such as grain, beans, cotton, oils, fibres, tobacco,
kernel, dried fruits, fresh fruits, vegetables, raw medicinal herbs, logs and
feeding stuffs;

    (5) “Other quarantine objects” mean animal vaccine, blood serum,
diagnostic reagents, wastes of animal or plant nature.

    Article 47  If provisions of this Law contravene those of the
international treaties concerning animal and plant quarantine which the
People’s Republic of China has concluded or to which China is a party, the
provisions of the international treaties concerned shall prevail, with the
exception of the treaty clauses on which the People’s Republic of China has
declared reservations.

    Article 48 &n

REGULATIONS ON ENCOURAGEMENT OF FOREIGN INVESTMENT OF HUNAN PROVINCE

Regulations on Encouragement of Foreign Investment of Hunan Province

     (Effective Date:1992.02.15–Ineffective Date:)

   Article 1. With a view to improve investment environment, absorb more investment from foreign corporations, enterprises and other economic organizations
and individuals (hereinafter referred to as foreign investors) and promote the province’s economic development, these regulations
are formulated in accordance with relevant laws and administrative regulations and with reference to the concrete conditions of the
province.

   Article 2. These regulations are to be put into effect by governments at the county level or higher.

The foreign economic relations and trade departments of governments at the county level or higher are in charge of the work of absorbing
foreign investment in areas under their jurisdiction. All departments concerned including those of planning, economic, taxation,
industrial and commerce administration, banks, foreign exchange control, customs, commodity inspections and insurance shall try their
best to help promote such a work within their assigned duties.

   Article 3. Apart from State-formulated preferential treatments, foreign investors shall enjoy additional preferences in the province in accordance
with these regulations and their legal rights and interests shall be protected by Chinese law.

Foreign investors in the province shall abide by Chinese laws.

   Article 4. Foreign investors may invest in all parts of the province.

Foreign investments are especially encouraged in:

economic and technical development zones and high and new technological development zones;

basic industries and infrastructure such as energy, communications and raw materials and development-oriented projects in agriculture,
forestry and animal husbandry in line with the national industrial policy;

export-oriented and technically advanced enterprises and technical renovations of existing productive firms.

   Article 5. Foreign investors may take the following forms in their investment:

a. To establish fully foreign-funded enterprises;

b. To establish Sino-foreign joint-equity or Sino-foreign cooperative enterprises;

c. To engage in processing and assembling with customer’s materials and parts and compensatory trade; and

d. To engage in State-permitted land development, enterprise leasing operation and other forms.

   Article 6. Foreign investors may contribute their respective investments in cash, kind, industrial property rights, proprietary technology and
other property rights.

   Article 7. Formalities for foreign investment application shall be simplified and such application shall be examined and approved timely. The
authority and procedures for such examination and approval are to be defined by the provincial people’s government.

   Article 8. Foreign-funded, Sino-foreign joint-equity and Sino-foreign cooperative enterprises (hereinafter referred to as foreign-funded enterprises)
which comply with Chinese regulations for legal person, upon approval by administrations of industry and commerce, shall obtain the
status of Chinese legal person.

   Article 9. Foreign investors may appoint their relatives or friends in China as their agents.

Foreign investors may recommend that their relatives or friends in China be employed in the enterprises where they invest.

   Article 10. Relevant departments shall preferentially arrange water and power supply, transport and telecommunications facilities needed by foreign-funded
enterprises for operation and charge them on a par with local State-owned enterprises. Fuel and raw materials which need to be supplied
by the Chinese partner will be preferentially provided by goods and materials departments.

   Article 11. Chinese partner of Sino-foreign joint-equity and Sino-foreign cooperative enterprises may apply for bank loans to make up for the
deficiency between its pledged investment and self-raised funds.

Short-term circulating loans and other necessary credits needed by foreign-funded enterprises in the process of production and circulation,
upon approval banks, may be extended in priority.

   Article 12. Machines, equipment, parts, vehicles for productive purposes and other goods and materials imported by foreign-funded enterprises
as investment are exempted from Customs duty and consolidated industrial and commercial tax in accordance with Chinese regulations.

Machinery, vehicles for productive purposes, raw materials, fuel, loose parts, parts, elements and components and supplementary parts
imported by foreign-funded enterprises to fulfill product export contracts are exempted from import licences, Customs duty and consolidated
industrial and commercial tax.

Apart from those controlled by the State, export products produced by foreign-funded enterprises are exempted from Customs duty and
consolidated industrial and commercial tax.

   Article 13. Productive foreign-funded enterprises with operational terms of more than ten years are exempted from local taxes for ten years and
non-productive ones for five years.

Enterprises engaged in energy, transport infrastructure and raw materials and enterprises established in economic and technical development
zones and high and new technological development zones are exempted from local taxes.

   Article 14. Export-oriented enterprises after the period of exemption of income tax in accordance with Chinese regulations, whose exports account
from more than 70% of the total output value in the year, may pay the enterprise income tax at half the going rate.

Technically advanced enterprises after the period of exemption of enterprise income tax in accordance with Chinese regulations may
enjoy reduction of half of their enterprise income tax in the ensuing three years.

   Article 15. Foreign-funded enterprises which invest in agriculture, forestry and animal husbandry or in less-developed outlying districts, after
the period of exemption of enterprise income tax in accordance with Chinese regulations, upon approval by national taxation departments,
may continue to enjoy a 15%-30% tax reduction for another ten years.

   Article 16. Foreign investors reinvest their profits made from the venture involving their investment to directly boost its registered capital
or start other enterprises for an operational term of no less than five years, upon application by the investors and approval by
the taxation departments, shall be returned 40% of the income tax payment on the amount reinvested. Those who reinvest in export-oriented
or technically advanced enterprises for an operational period of five years or more, upon application by the investors and approval
by taxation departments, shall be returned all income tax payment on the amount reinvested. Those who withdraw before the five years
term shall hand in the returned income tax.

   Article 17. Vehicles needed to be imported by foreign investors into the province for operations of processing with customer’s raw materials
are exempted from import licences; machinery for compensatory trade is exempted from import tax.

   Article 18. Export-oriented and technically advanced foreign-funded enterprises are exempted from land utility fees for five to ten years as
of the date of establishment and are charged at half the rates after the period of exemption.

Foreign-funded enterprises engaged in agriculture and animal husbandry are exempted from land utility fees for ten to fifteen years
as of the date of approval on use of the land; enterprises in forestry, for twenty to thirty years.

   Article 19. Export-oriented and technically advanced foreign-funded enterprises, except for paying labor insurance premiums, welfare expenses
and subsidiary housing fund for Chinese workers, are exempted from payment of other State subsidies for Chinese workers.

   Article 20. Foreign-funded enterprises which need to transfer forex into or out of the enterprises may do so through the provincial forex swapping
center. The forex transferred into the enterprises may be used to repay capital with interest, buy equipment and raw materials, remit
profits out of the country and pay the legitimate income of foreign staff.

Forex may be swapped among foreign-funded enterprises or between foreign-funded and Chinese enterprises under the supervision of forex
control departments.

   Article 21. Products of foreign-funded enterprises as imports-substitutes to be sold in China may be paid in forex upon approval.

Sino-foreign joint-equity and Sino-foreign cooperative productive enterprises, upon approval, may purchase Chinese products for export
to balance their forex earnings and expenditures in the year in accordance with Chinese regulations.

   Article 22. Foreign-funded enterprises have the right to work out their production and operational plans, collect and use funds, buy capital
goods and market their products within approval contracts.

Foreign-funded enterprises may, in accordance with the need of production and operations as well as with regulations of the State
and the provincial people’s government, independently determine the structure of offices and management, employment and dismissal
of staff, commendation and punishment, standards and forms of wages, bonuses and subsidies.

   Article 23. Boards of directors or joint administrative organizations of foreign-funded enterprises exercise their authority in accordance with
law. Chinese staff on the boards of directors or joint administrative organizations of Sino-foreign joint ventures or foreign-funded
cooperative enterprises shall not be changed at will in their terms of office.

   Article 24. Foreign-funded enterprises have the right to own, use, benefit from and dispose of the property of the enterprises in question in
accordance with law.

   Article 25. Foreign investors may remit overseas the profits and other legal income from their investment in the province in accordance with
law.

   Article 26. No organization shall be allowed to apportion expenses among foreign-funded enterprises or collect fees from them apart from taxes
and charges sanctioned by laws and regulations. Foreign-funded enterprises may refuse to pay charges outside of laws and regulations.

   Article 27. Those (excluding government staff who engage in attracting foreign funds) who introduce foreign investors to the province with success
will be awarded a bonus proportionate to the amount of foreign investment. Detailed rules are to be formulated by the provincial
people’s government.

   Article 28. Foreign investors or foreign-funded enterprises have the right to appeal to people’s governments and relevant departments against
acts that encroach on their legal rights and interests or take legal proceedings to people’s courts against such acts.

   Article 29. For investments in the province by compatriots from Hong Kong, Macao and Taiwan and overseas Chinese, these regulations serve as
a reference, in addition to “Regulations on Encouraging Investment by Overseas Chinese and Hong Kong and Macao Compatriots” and “Regulations
on Encouraging Investment by Taiwan Compatriots” promulgated by the State Council.

   Article 30. These regulations shall come into effect as of the date of promulgation.

These regulations shall apply where previous regulations of the province are not in accord with these regulations.

    





DEPUTIES TO THE NATIONAL PEOPLE’S CONGRESS AND TO THE LOCAL PEOPLE’S CONGRESSES AT VARIOUS LEVELS

Law of the PRC on Deputies to the National People’s Congress and to the Local People’s Congresses at Various Levels

    

(Adopted at the Fifth Session of the Seventh National People’s Congress on April 3, 1992, promulgated by Order No. 56 of the President
of the People’s Republic of China on April 3, 1992, and effective as of the same date)

CHAPTER I GENERAL PROVISIONS

CHAPTER II WORK OF DEPUTIES DURING A SESSION OF THE PEOPLE’S CONGRESS AT THE CORRESPONDING LEVEL

CHAPTER III ACTIVITIES OF DEPUTIES WHEN THE PEOPLE’S CONGRESS AT THE CORRESPONDING LEVEL IS NOT IN SESSION

CHAPTER IV GUARANTEES FOR THE PERFORMANCE OF FUNCTIONS AS DEPUTIES CHAPTER V SUSPENSION OF PERFORMANCE OF FUNCTIONS AS
A DEPUTY AND DISQUALIFICATION OF A DEPUTY

CHAPTER VI SUPPLEMENTARY PROVISIONS

   Article 1 This Law is formulated in accordance with the Constitution to ensure that deputies to the National People’s Congress and deputies
to the local people’s congresses at various levels exercise their functions and powers, fulfill their duties and play their
roles, according to law and in their capacity as deputies.

   Article 2 Deputies to the National People’s Congress and to the local people’s congresses at various levels shall be elected according
to law.

Deputies to the National People’s Congress are component members of the highest organ of State power, and deputies to the
local people’s congresses at various levels are component members of the organs of State power at the corresponding levels.

Deputies to the National People’s Congress and to the local people’s congresses at various levels shall, representing the interests
and will of the people, participate in the exercise of State power in accordance with the functions and powers vested in the
people’s congresses at the corresponding levels by the Constitution and relevant laws.

   Article 3 Deputies must play an exemplary role in abiding by the Constitution and the law and keeping State secrets and,
in the production, work or public activities that they take part in, assist the enforcement of the Constitution and the law.

   Article 4 Deputies shall maintain close contacts with the voters of the electoral districts or the electoral units that elected them and
with the masses of the people, listen to and convey their opinions and demands, and strive to serve the people.

   Article 5 Deputies shall be subject to the supervision of the voters of the electoral districts or the electoral units that elected them.
The voters or the electoral units have the right to recall according to law the deputies they elected. The deputies to be recalled
have the right to attend the meetings for recalling them to state their opinions or present a written statement of their
opinions.

   Article 6 Deputies’ work carried out according to the provisions of this Law, when the people’s congresses at the corresponding levels
are in session, and their activities conducted according to the provisions of this Law, when the people’s congresses at
the corresponding levels are not in session, shall all constitute the performance of their functions as deputies.

The State and society shall provide guarantees for deputies in their performance of functions as deputies.

CHAPTER II WORK OF DEPUTIES DURING A SESSION OF THE PEOPLE’S CONGRESS AT THE CORRESPONDING LEVEL

   Article 7 Deputies shall attend sessions of the people’s congress at the corresponding level and exercise the functions and powers as
deputies according to law.

   Article 8 Deputies shall attend plenary meetings of a session, general meetings and group meetings of the delegation, deliberate on the
bills or proposals and reports that have been placed on the agenda of a session.

Deputies may attend, upon recommendation or invitation, and as nonvoting participants, meetings of the Presidium or meetings
of the special committees and advance their opinions.

   Article 9 Deputies have the right, in accordance with procedures prescribed by law, to submit to the people’s congress at
the corresponding level bills and proposals within the scope of its functions and powers. Bills and proposals submitted
shall consist of subjects, grounds and schemes.

Deliberations on a bill or proposal already placed on the agenda of a session shall be terminated upon approval by the Presidium
of a request made by the sponsor deputy for its withdrawal before it is put to vote at the session.

   Article 10 Deputies to the National People’s Congress have the right, in accordance with the procedures prescribed by the Constitution, to
submit to the National People’s Congress bills on the amendment to the Constitution.

   Article 11 Deputies shall participate in the elections conducted by the people’s congress at the corresponding level.

Deputies to the National People’s Congress have the right to advance opinions on candidates nominated by the Presidium for
the component members of the Standing Committee of the National People’s Congress, President and Vice-President of the
People’s Republic of China, Chairman of the Central Military Commission, President of the Supreme People’s Court and Procurator-General
of the Supreme People’s Procuratorate and candidates for the various special committees of the National People’s Congress.

Deputies to the local people’s congresses at or above the county level have the right, in accordance with the procedures prescribed
by law, to nominate candidates for the component members of the standing committees of the people’s congresses, leading members
of the people’s governments, presidents of the people’s courts and procurators-general of the people’s procuratorates
at the corresponding levels, as well as candidates for the deputies to the people’s congresses at the next higher
levels, and have the right to advance opinions on the aforesaid candidates nominated according to law by the presidiums and deputies
to the people’s congresses at the corresponding levels.

Deputies to the people’s congresses of townships, nationality townships or towns have the right, in accordance with the procedures
prescribed by law, to nominate candidates for the leading members of the people’s governments at the corresponding levels,
and have the right to advance opinions on the aforesaid candidates nominated according to law by the presidiums and deputies
to the people’s congresses at the corresponding levels.

Deputies to the people’s congresses at various levels have the right to advance opinions on the candidates for the presidiums
of the people’s congresses at the corresponding levels.

With respect to a candidate that has been determined, deputies may vote for or against, or vote another person instead, or abstain
from voting.

   Article 12 Deputies to the National People’s Congress shall participate in deciding on the choice of the component members of the State Council,
and Vice-Chairmen and members of the Central Military Commission.

Deputies to the National People’s Congress and to the people’s congresses of provinces, autonomous regions, municipalities
directly under the Central Government, autonomous prefectures and cities divided into districts shall participate in
the vote for determining the component members of various special committees of the people’s congresses at the
corresponding levels.

   Article 13 During deliberations on a bill or proposal, or a report, deputies may make inquiries to the relevant State organ at
the corresponding level, and such organ shall send its leading cadre or a person in charge to answer the inquiries.

   Article 14 During a session of the National People’s Congress, a delegation or a group of thirty or more deputies have the right to
make a proposal in writing for addressing inquiries to the State Council, ministries and commissions under the State Council,
the Supreme People’s Court and the Supreme People’s Procuratorate.

Deputies to the people’s congresses at or above the county level have the right, in accordance with the procedures prescribed
by law, to make proposals for addressing inquiries to the people’s governments and governmental departments, the people’s
courts and the people’s procuratorates at the corresponding levels.

Deputies to the people’s congresses of townships, nationality townships or towns have the right, in accordance with the procedures
prescribed by law, to make proposals for addressing inquiries to the people’s governments at the corresponding levels.

In a proposal for addressing inquiries, the person to be inquired and the subject and content to be inquired about shall be clearly
stated.

A proposal for addressing inquiries shall, according to a decision of the Presidium, be replied by the State organ inquiried.
If half or more of the deputies who made the proposal for addressing inquiries are not satisfied with the reply, they may
demand another reply from the organ in question.

   Article 15 Deputies to the National People’s Congress have the right, in accordance with the procedures prescribed by law, to make a proposal
for the removal from office of a member of the Standing Committee of the National People’s Congress, the President or
Vice-President of the People’s Republic of China, a component member of the State Council, a component member of the Central
Military Commission, the President of the Supreme People’s Court or the Procurator-General of the Supreme People’s Procuratorate.

Deputies to a local people’s congress at or above the county level have the right, in accordance with the procedures prescribed
by law, to make a proposal for the removal from office of a component member of the standing committee of the people’s
congress, a component member of the people’s government, the president of the people’s court or the procurator-general
of the people’s procuratorate at the corresponding level.

Deputies to the people’s congress of a township, nationality township or town have the right, in accordance with the procedures
prescribed by law, to submit a proposal for the removal from office of a leading member of the people’s government at
the corresponding level.

In a proposal for removal from office, the reasons for the removal shall be clearly stated.

   Article 16 Deputies to a people’s congress at or above the county level have the right to put forward, according to law, a proposal for
setting up a committee for the investigation of a specific question.

   Article 17 Deputies may, in a vote conducted by the people’s congress at the corresponding level, cast an affirmative vote or a negative vote
or abstain from voting.

   Article 18 Deputies have the right to put forward proposals, criticisms or opinions to the people’s congress at the corresponding
level concerning any sphere of work. The State organs or institutions concerned must make study and disposition thereof
and be responsible for giving a reply.

CHAPTER III ACTIVITIES OF DEPUTIES WHEN THE PEOPLE’S CONGRESS AT THE CORRESPONDING LEVEL IS NOT IN SESSION

   Article 19 The standing committee of a people’s congress at or above the county level shall organize deputies to the people’s congress
at the corresponding level to carry out activities when the people’s congress at the corresponding level is not in session.

The standing committee of a local people’s congress at or above the county level shall, upon the commission of the standing
committee of the people’s congress at the next higher level, organize the deputies to the people’s congress at the next higher
level who are elected by the people’s congress at the corresponding level to carry out activities when the people’s congress
at the next higher level is not in session.

   Article 20 Deputies to the people’s congresses at or above the county level may, with the assistance of the standing committees of
the people’s congresses at the corresponding levels or lower levels, form themselves into deputy groups in the light
of the principle of facilitating the organization and conduct of their activities.

Deputies to the people’s congresses at or above the county level may take part in the group activities of deputies to the people’s
congresses at lower levels.

   Article 21 Deputies to the people’s congresses at or above the county level may, in line with the unified arrangements made by the standing
committees of the people’s congresses at the corresponding levels, carry out inspections on the work of the State organs and
relevant units at the corresponding levels or lower levels.

Deputies may, during inspections conducted in accordance with the provisions of the preceding paragraph, suggest an interview
with the responsible personnel of the relevant State organs at the corresponding or lower levels. The responsible personnel
to be interviewed of the State organs concerned or the persons in charge entrusted by them shall listen to the proposals,
criticisms or opinions of the deputies.

Deputies may conduct on-the-spot inspections in their respective localities on the strength of their deputy cards.
The standing committees of the local people’s congresses at or above the county level shall, upon requests by deputies, make
arrangements for deputies to the people’s congresses at the corresponding or higher levels to conduct on- the-spot inspections
in their respective localities on the strength of their deputy cards.

Deputies may, during their inspections, put forward proposals, criticisms or opinions to the units inspected, but shall
not deal with the problems directly.

   Article 22 Deputies have the right, in accordance with the procedures prescribed by law, to propose the convening of an interim session
of the people’s congress at the corresponding level.

   Article 23 Deputies to the people’s congresses at or above the county level may attend, upon invitation, and as nonvoting participants,
meetings of the standing committees of the people’s congresses at the corresponding levels. Deputies to the National People’s
Congress and those to the people’s congresses of provinces, autonomous regions, municipalities directly under the
Central Government, autonomous prefectures or cities divided into districts may attend, upon invitation and as nonvoting
participants, meetings of the special committees of the people’s congresses at the corresponding levels.

   Article 24 Deputies to the National People’s Congress and those to the people’s congresses of provinces, autonomous regions, municipalities
directly under the Central Government, autonomous prefectures or cities divided into districts may attend, as nonvoting participants,
meetings of the people’s congresses of the electoral units that elected them, and may also attend, upon invitation and as nonvoting
participants, meetings of the standing committees of the people’s congresses of the electoral units that elected them.

   Article 25 Deputies shall, through various ways, constantly listen to the opinions of the masses of the people, answer inquiries of voters
of the electoral district or of the electoral unit that elected them about their work and activities as deputies and assist
the people’s government at the corresponding level in its work.

   Article 26 Deputies to the people’s congresses at or above the county level shall, according to decisions of the people’s congresses at
the corresponding levels or of their standing committees, join the committees for the investigation of specific questions.

   Article 27 Deputies to a people’s congress at or above the county level have the right to put forward proposals, criticisms or opinions
concerning any sphere of work to the standing committee of the people’s congress at the corresponding level. State organs
or institutions concerned must make study and disposition thereof and be responsible for giving a reply.

   Article 28 Deputies to the people’s congress of a township, nationality township or town shall have division of labour in their contacts
with the voters, form themselves into deputy groups according to law, reflect the opinions and demands of the masses and
assist the work of the people’s government at the corresponding level.

CHAPTER IV GUARANTEES FOR THE PERFORMANCE OF FUNCTIONS AS DEPUTIES

   Article 29 Deputies shall hold no legal liability for their speeches or votes at various meetings of the people’s congresses.

   Article 30 No deputy to a people’s congress at or above the county level may be arrested or placed on criminal trial without the consent
of the Presidium of the people’s congress at the corresponding level, or without the consent of its standing committee
when the people’s congress is not in session. If a deputy is caught in the act and detained, the organ executing the detention
shall immediately report the matter to the Presidium or the standing committee of the people’s congress at the corresponding
level.

If any other restriction of personal freedom prescribed by law is imposed on a deputy to a people’s congress at or above
the county level, it shall be subject to the approval of the Presidium or the standing committee of the people’s congress
at the corresponding level.

If a deputy to the people’s congress of a township, nationality township or town is arrested or placed on criminal trial, or subjected
to any other restrictions of personal freedom prescribed by law, the executing organ shall immediately report the matter
to the people’s congress of the township, nationality township or town.

   Article 31 Where a deputy participates in activities as deputy arranged by the people’s congress at the corresponding level or its standing
committee when the people’s congress is not in session, The unit to which the deputy belongs must ensure him the needed
time.

   Article 32 The performance by a deputy of his or her functions as deputy in accordance with the provisions of Article 31 of this Law shall
be regarded as normal attendance by his or her unit and the wage and other benefits of the unit shall be duly enjoyed by the
deputy.

Deputies with no fixed income of wages or salaries shall, for the performance of their functions as deputies, be appropriately
subsidized by the governmental finance at the corresponding level in light of the specific circumstances.

   Article 33 Funds for deputy activities shall be included in the financial budget of the governments at the corresponding levels.

   Article 34 The standing committees of the people’s congresses at or above the county level shall, through various ways, maintain contacts
with deputies to the people’s congresses at the corresponding levels.

   Article 35 The standing committees of the local people’s congresses at or above the county level shall provide necessary conditions
for deputies within their respective administrative areas to perform their functions as deputies.

   Article 36 The offices of the standing committees of the people’s congresses at or above the county level shall provide services
for deputies in their performance of functions as deputies.

   Article 37 For the convenience of deputies’ performance of their functions as deputies, the people’s congresses at various levels
may make and issue deputy cards to deputies to the people’s congresses at the corresponding levels.

   Article 38 When deputies of minority nationalities perform their functions as deputies, the departments concerned shall provide them
with necessary help and give special considerations in such aspects as languages, both spoken and written, habits and
customs.

   Article 39 All organizations and individuals must respect the rights of deputies and support them in their performance of functions as deputies.

Whoever has the duty to assist deputies in their performance of functions as deputies but refuses to do so shall
be admonished, criticized, even subjected to administrative sanctions by the unit concerned.

Whoever obstructs deputies from performing their functions as deputies according to law shall be subjected to administrative
sanctions by the unit to which he or she belongs or by the department at the higher level, or shall be punished in accordance
with the provisions of Article 19 of the Regulations on Administrative Penalties for Public Security. Whoever obstructs,
by means of violence or threat, deputies from performing their functions as deputies according to law shall be
investigated for criminal responsibility in accordance with the provisions of Article 157 of the Criminal Law.

CHAPTER V SUSPENSION OF PERFORMANCE OF FUNCTIONS AS A DEPUTY AND

   Article 40 Where a deputy is involved in either of the following circumstances, the performance of his or her functions as deputy
shall be temporarily suspended:

(1) being held in custody and subjected to investigation, prosecution and trial for criminal cases; or

(2) being sentenced to public surveillance, criminal detention or fixed- term imprisonment without the supplementary punishment of
deprivation of political rights and now serving the sentence.

As soon as the circumstances specified in the preceding paragraph no longer exist during the term of the deputy in question,
the performance of his or her functions as deputy shall be restored, except for the one who is disqualified as deputy.

   Article 41 A deputy involved in any of the following circumstances shall be disqualified as a deputy:

(1) a deputy to a local people’s congress at any level who has moved or is transferred away from the corresponding administrative
area;

(2) his or her resignation as a deputy being accepted;

(3) being absent, without approval, from two sessions of the people’s congress at the corresponding level;

(4) being recalled;

(5) having forfeited the nationality of the People’s Republic of China;

(6) being deprived of political rights in accordance with the law.

   Article 42 The disqualification of a deputy to a people’s congress at or above the county level shall be reported by the credential committee
to the standing committee of the people’s congress at the corresponding level for its announcement.

The disqualification of a deputy to the people’s congress of a township, nationality township or town shall be reported by
the credential committee to the people’s congress at the corresponding level for its announcement.

CHAPTER VI SUPPLEMENTARY PROVISIONS

   Article 43 The people’s congresses of provinces, autonomous regions and municipalities directly under the Central Government and their standing
committees may, in accordance with this Law and in light of the actual conditions of their respective administrative areas,
formulate measures for implementation.

   Article 44 This Law shall enter into force as of the date of promulgation.

    





DECISION OF THE STANDING COMMITTEE OF NPC ON AUTHORIZING THE PEOPLE’S CONGRESS OF SHENZHEN CITY AND ITS STANDING COMMITTEE AND THE PEOPLE’S GOVERNMENT OF SHENZHEN CITY TO FORMULATE REGULATIONS AND RULES RESPECTIVELY FOR IMPLEMENTATION IN SHENZHEN

Decision of the Standing Committee of NPC on Authorizing the People’s Congress of ShenZhen City and Its Standing Committee and the
People’s Government of ShenZhen City to Formulate Regulations and Rules Respectively for Implementation in ShenZhen

     DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON AUTHORIZING THE PEOPLE’S CONGRESS OF SHENZHEN CITY AND ITS
STANDING COMMITTEE AND THE PEOPLE’S GOVERNMENT OF SHENZHEN CITY TO FORMULATE REGULATIONS AND RULES RESPECTIVELY FOR IMPLEMENTATION
IN THE SHENZHEN SPECIAL ECONOMIC ZONE

(Adopted on July 1, 1992)

In accordance with the Decision of the Second Session of the Seventh National People’s Congress Regarding the Proposal
Submitted for Deliberation by the State Council on Authorizing Shenzhen City to Formulate Regulations and Rules for
the Shenzhen Special Economic Zone, the 26th Meeting of the Standing Committee of the Seventh National People’s Congress,
having considered the proposal submitted by the State Council for authorizing the People’s Congress of Shenzhen City and its
Standing Committee and the People’s Government of Shenzhen City to formulate respectively regulations and rules for the
Shenzhen Special Economic Zone, decides that the People’s Congress of Shenzhen City and its Standing Committee are authorized
to formulate, in light of the specific conditions and actual needs and pursuant to the provisions of the Constitution
and the basic principles laid down in laws and administrative regulations and rules, regulations to be implemented in
the Shenzhen Special Economic Zone which shall be submitted to the Standing Committee of the National People’s Congress,
the State Council and the Standing Committee of the People’s Congress of Guangdong Province for the record, and that
the People’s Government of Shenzhen City is authorized to formulate rules and is responsible for their implementation in
the Shenzhen Special Economic zone.

    

MOFTEC P.R.C.

EDITOR:Victor





CIRCULAR OF THE STATE COUNCIL REGARDING THE FURTHER OPENING OF SHAOGUAN AND OTHER CITIES

Category  SPECIAL ECONOMIC ZONES AND COASTAL ECONOMIC DEVELOPMENT ZONES Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1992-08-29 Effective Date  1992-08-29  


Circular of the State Council Regarding the Further Opening of Shaoguan and Other Cities

(August 29, 1992)

    The People’s Government of Guangdong Province:

    The State Council has resolved to include three cities–Shaoguan, Heyuan,
and Meizhou into the list of coastal economic open zones and implement the
same policies as the state has done in other costal economic open zones.





REPLY TO THE LETTER ON THE ISSUE ARISING FROM SHEN CANXIONG V. KUNMING PHOSPHATE FACTORY CONTRACT DISPUTE CONCERNING THE ORIGINAL CONTRACT SHALL BE DEEMED DISSOLVED AFTER ESTABLISHMENT OF THE EQUITY JOINT VENTURE KUNMING YUNTONG PHOSPHATE FACTORY

the Economic Tribunal of the Supreme People’s Court

Reply to the Letter on the Issue Arising from Shen Canxiong v. Kunming Phosphate Factory Contract Dispute Concerning the Original
Contract Shall be Deemed Dissolved after Establishment of the Equity Joint Venture Kunming Yuntong Phosphate Factory

Fa Jing [1992] No. 210

To the Higher People’s Court of Yunnan Province:

The Request from Your Court on the Issue Arising from the Shen Canxiong vs. Kunming Phosphate Factory Dispute Case on the Contract
Concerning the Original Contract Shall be Deemed to be Dissolved in Fact after the Establishment of the Equity Joint Venture Kunming
Yuntong Phosphate Factory (Yun Gao Fa [1992] No. 59), has been received. After deliberation, the reply is hereby given as follows:

In accordance with the Provisions on the Township Enterprises Contracted Operation Responsibility System, the enterprise under the
contract operation responsibility system remains its nature of collective ownership by the socialist working people. The whole property
(including the newly accumulated property after the enterprise being contracted) of the enterprise is still collectively owned by
the whole working people who establish the enterprise concerned. Therefore, the contractor, within the contracting period, shall
not establish an equity joint venture with foreign businessmen by means of investing total property of the enterprise of Chinese
part, nor can it obtain the status of a shareholder. We agree on your court’s opinion, namely, it can be confirmed that, after the
establishment of the equity joint venture, the contract between Shen Canxiong and Kunming Yuntong Phosphate Factory is deemed to
have been dissolved in fact. But the other rights and obligations in the course of the contract shall be dealt with appropriately
in the way of seeking truth from facts, so as to fairly protect the lawful rights and interests of employer and the contractor.

Economic Tribunal of the Supreme People’s Court

December 17, 1992



 
the Economic Tribunal of the Supreme People’s Court
1992-12-17

 






VOCATIONAL EDUCATION LAW

Category  EDUCATION Organ of Promulgation  The Standing Committee of the National People’s Congress Status of Effect  In Force
Date of Promulgation  1996-05-15 Effective Date  1996-09-01  


Vocational Education Law of the People’s Republic of China

Contents
Chapter I  General Provisions
Chapter II  The System of Vocational Education
Chapter III  The Implementation of Vocational Education
Chapter IV  The Guarantee of Vocational Education
Chapter V  Supplementary Provisions

(Adopted at the 19th Meeting of the Standing Committee of the Eighth

National People’s Congress on May 15, 1996, promulgated by Order No.69 of the
President of the People’s Republic of China on May 15, 1996)
Contents

    Chapter I    General Provisions

    Chapter II   The System of Vocational Education

    Chapter III  The Implementation of Vocational Education

    Chapter IV   The Guarantee of Vocational Education

    Chapter V    Supplementary Provisions
Chapter I  General Provisions

    Article 1  With a view to implementing the strategy of rejuvenating
China through science and education, developing vocational education,
enhancing the quality of laborers and promoting the construction of the
socialist modernization, this Law is hereby enacted in accordance with the
Education Law and the Labor Law.

    Article 2  This Law shall apply to various vocational school education at
various levels and vocational training in various forms. Special training
conducted by state organs for their personnel shall be prescribed separately
by laws and regulations.

    Article 3  Vocational education is an important part of educational
undertakings of the state and an important way to promote the economic and
social development and the employment.

    The state shall develop the vocational education, push the vocational
education reform, raise the quality of vocational education, establish and
improve a vocational education system that keeps abreast of the market
economy and social progress.

    Article 4  Vocational education shall follow the state’s educational
policy, giving the education receivers education on ideology, politics and
vocational ethics, teaching vocational knowledge, developing vocational
technical abilities, conducting vocational directions and raising the quality
of the education receivers in an all-round way.

    Article 5  Citizens shall have the right to receive vocational education.

    Article 6  People’s governments at various levels shall incorporate the
development of vocational education into the planning of the national economy
and social development.

    Trade associations, enterprises and institutional organizations shall
perform their duties to carry out vocational education in accordance with
law.

    Article 7  The state shall adopt measures to develop rural vocational
education and support the minority nationality regions, remote border areas
and poverty-stricken areas to develop their vocational education.

    The state shall adopt measures to assist women in receiving vocational
education, organize the unemployed to receive vocational education in various
forms and give aid to the development of the vocational education for
disabled people.

    Article 8  Vocational education shall, in the light of actual needs and
according to the vocational categories and vocational grade standards, adopt
systems of academic credentials, training certifications and vocational
credentials.

    The state shall adopt a system under which workers shall receive
necessary vocational education before taking up occupations or going to their
posts.

    Article 9  The state shall encourage and organize scientific research in
vocational education.

    Article 10  The state shall give rewards to organizations and individuals
who have made remarkable achievements in the work of vocational education.

    Article 11  The education administrative department of the State
Council shall be responsible for the overall planning, comprehensive
coordination of and macro control of vocational education.

    The education administrative department, the labor administrative
department and other relevant departments of the State Council shall, within
the scope of their functions and duties prescribed by the State Council, be
respectively responsible for relevant work of vocational education.

    Local people’s governments at county level and above shall strengthen the
leadership, overall coordination, supervision, direction and assessment with
regard to the work of vocational education in their own administrative
regions.
Chapter II  The System of Vocational Education

    Article 12  The state shall, in accordance with the economic development
level and the situation of universal education of various regions, implement
the educational division at different stages mainly after junior middle
school, institute and improve a vocational education system under which
vocational education and vocational training shall be developed concurrently
and vocational education shall be connected with other education with
coordinate development of both.

    Article 13  Vocational school education includes primary, secondary and
higher vocational school education.

    Primary and secondary vocational school education shall be carried out
respectively by primary and secondary vocational schools. Higher vocational
school education shall, in accordance with the actual needs and conditions,
be undertaken by higher vocational school or by common institutions of higher
learning. Other schools may, in accordance with the overall planning by the
education administrative department, implement vocational school education at
corresponding levels.

    Article 14  Vocational training includes training before employment,
training for armymen transferred to civilian work, training for apprentices,
on-the-job training, transfer training and other training of vocational
nature. Vocational training may, according to the actual situation, be
classified as primary, secondary or higher vocational training.

    Vocational training shall be respectively undertaken by corresponding
vocational training institutions and vocational schools.

    Other schools and educational institutions may, according to their
educational capacity, develop various vocational training to meet the needs
of the society.

    Article 15  In addition to the educational institutions for disabled
people which shall give vocational education to disabled people, vocational
schools, vocational training institutions and other educational institutions
at various levels and of various types shall, in accordance with relevant
provisions of the state, admit disabled students and give them vocational
education.

    Article 16  Common middle schools may, in line with local conditions,
open vocational education courses or, in accordance with the actual needs,
appropriately increase the contents of vocational education in teaching.
Chapter III  The Implementation of Vocational Education

    Article 17  Local people’s governments at county level and above shall
sponsor vocational schools and vocational training institutions and make them
as mainstays and examples, give guidance and support to vocational schools
and vocational training institutions held in accordance with law in rural
areas or by enterprises, institutional organizations, social organizations,
other social groups or citizens.

    Article 18  People’s governments at county level shall, in accordance
with the need of overall and coordinate development of rural economy,
agricultural science, technology and rural education, conduct vocational
education in various forms, develop training of practical technology and
promote the development of rural vocational education.

    Article 19  The competent departments of the governments and trade
associations shall jointly sponsor or sponsor on their own vocational schools
and vocational training institutions, organize, coordinate and direct the
enterprises and institutional organizations of their own sector or trade in
running vocational schools and vocational training institutions.

    Using modern teaching methods to develop vocational education shall be
encouraged by the state.

    Article 20  Enterprises shall, in accordance with their actual situation,
give vocational education in a planned way to their staff and workers and
persons to be employed.

    Enterprises may jointly run or run on their own vocational schools and
vocational training institutions, they may also entrust vocational schools or
vocational training institutions with the vocational education of their staff
and workers or persons to be employed by them.

    Staff and workers engaging in technical work must receive proper training
before going to their posts. Staff and workers engaging in special work must
receive relevant training and obtain qualifications for the special work.

    Article 21  The state encourages institutional organizations, social
organizations, other social groups and citizens to run vocational schools
and vocational training institutions in accordance with relevant provisions
of the state.

    Procedures for sponsorship of vocational schools and vocational training
institutions in China by organizations or individuals from abroad shall be
formulated by the State Council.

    Article 22  For jointly sponsoring a vocational school or vocational
training institution, the sponsors shall conclude a contract for the joint
sponsorship.

    Where a competent department of the government, trade association,
enterprise or institutional organization entrusts a vocational school or
vocational training institution with vocational education, a contract shall
be concluded for the entrustment.

    Article 23  In conducting vocational education, vocational schools and
vocational training institutions shall combine education with practice,
serve the local economic construction, maintain close ties with enterprises
and train practical personnel and skilled workers.

    Vocational schools and vocational training institutions may run
enterprises and training places regarding the vocational education.

    Article 24  For establishment of a vocational school, the following basic
conditions must be satisfied:

    (1) Have its organizational structure and constitution;

    (2) Have qualified teachers;

    (3) Have teaching places which accord with the prescribed standards, and
facilities and equipment suitable for the vocational education; and

    (4) Have necessary funds for running the school and stable sources of the
funds.

    The following basic conditions must be satisfied for the establishment of
a vocational training institution:

    (1) Have its organizational structure and management system;

    (2) Have teachers and management personnel suited to the training tasks;

    (3) Have necessary places, facilities and equipment for the conduct of
training; and

    (4) Have necessary funds.

    The establishment, changes and termination of vocational schools and
vocational training institutions shall be conducted in accordance with
relevant provisions of the state.

    Article 25  Students receiving education from vocational schools shall,
after passing the examination of the school, be issued academic credentials
in accordance with relevant provisions of the state. Students receiving
vocational training shall, after passing the examination of the vocational
schools or vocational training institutions which give the training, be
issued training certifications in accordance with relevant provisions of the
state.

    Academic credentials and training certifications shall, in accordance
with relevant provisions of the state, be used as certifications of graduates
and trainees of vocational schools and vocational training institutions when
them are employed.
Chapter IV  The Guarantee of Vocational Education

    Article 26  The state encourages raising funds from various channels
according to law for the development of vocational education.

    Article 27  People’s governments of various provinces, autonomous regions
and municipalities directly under the central government shall determine
the average financial standard per student of vocational schools in their
administrative regions; relevant departments of the State Council shall,
in conjunction with the financial department of the State Council, determine
the average financial standard per student of vocational schools under the
departments. Sponsors of vocational schools shall, in accordance with the
average financial standards per student, appropriate in full the vocational
education funds.

    People’s governments at various levels and relevant departments of the
State Council shall increase step by step the financial allocations for
vocational schools and vocational training institutions.

    No organization or individual may embezzle or pocket a portion of funds
for vocational education.

    Article 28  Enterprises shall bear the expenses for vocational education
given to their staff and workers and persons to be employed by them. The
concrete measures shall be formulated according to law by relevant
departments of the State Council together with the finical department of the
State Council or by people’s governments of provinces, autonomous regions or
municipalities directly under the central government.

    Article 29  If any enterprise fails to conduct vocational education in
accordance with Article 20 of this Law, the local people’s government at
county level or above shall order it to make correction; if the enterprise
refuses to make correction, the vocational education funds that the
enterprise should bear may be collected, and such funds shall be used for
the local vocational education.

    Article 30  People’s governments of provinces, autonomous regions and
municipalities directly under the central government may set aside a special
sum or arrange a portion for vocational education from the local extra
charges they have decided to collect for education in accordance with
relevant provisions of the Education Law.

    Article 31  People’s governments at various levels may appropriate proper
amounts for rural vocational training from the funds for developing
agricultural science and technology or for spreading the technology.

    Article 32  Vocational schools and vocational training institutions may
charge tuition fees from students receiving secondary or higher vocational
school education or vocational training, but students with financial
difficulties and disabled students shall enjoy a partial or total tuition
waiver. The measures for collection of tuition shall be formulated by
people’s governments of provinces, autonomous regions and municipalities
directly under the central government.

    The state encourages enterprises, institutional organizations, social
organizations, other social groups and citizens to establish, in accordance
with relevant provisions of the state, scholarship and loans for vocational
education to give rewards to students getting excellent marks in studies or to
aid students with financial difficulties.

    Article 33  Incomes received from the running of enterprises and
provision of social service by vocational schools and vocational training
institutions shall be mainly used to develop vocational education.

    Article 34  The state encourages financial institutions to support and
develop vocational education by applying the way of credit.

    Article 35  The state encourages enterprises, institutional
organizations, social organizations, other social groups and citizens to
donate to vocational education, encourages organizations and individuals from
abroad to give financial aid or make donations to vocational education. The
aid and donation offered must be used in vocational education.

    Article 36  People’s governments at county level and above and relevant
departments shall incorporate the training of vocational education teachers
into the planning of construction of contingent of teachers, so as to
ensure that the contingent of vocational education teachers can meet the
needs of the development of vocational education.

    Vocational schools and vocational training institutions may engage
specialized technical persons, persons with special technical ability and
teachers of other educational institutions as part-time teachers. The
relevant departments and units shall give convenience.

    Article 37  Relevant departments of the State Council, local people’s
governments at county level and above and the organizations and citizens
running vocational schools and vocational training institutions shall
strengthen the construction of productive and training bases for vocational
education.

    Enterprises and institutional organizations shall accept students and
teachers from vocational schools and vocational training institutions to do
practice; those doing practice on certain posts shall be paid properly.

    Article 38  People’s governments at county level and above and relevant
departments shall establish and improve a service system for vocational
education and strengthen the work of edition, publishing and distribution of
teaching materials for vocational education.
Chapter V  Supplementary Provisions

    Article 39  Those violating provisions of the Education Law in vocational
education activities shall be punished in accordance with relevant provisions
of the Education Law.

    Article 40  This Law shall enter into force on September 1, 1996.





MEASURES FOR THE IMPLEMENTATION OF ADMINISTRATION OF NEGOTIABLE INSTRUMENTS

Category  BANKING Organ of Promulgation  The State Council Status of Effect  In Force
Date of Promulgation  1997-08-21 Effective Date  1997-10-01  


Measures for the Implementation of Administration of Negotiable Instruments



(Approved by the State Council on June 23, 1997  Promulgated by the

People’s Bank of China on August 21, 1997)

    Article 1  These Measures are formulated in pursuance of the provisions
of (hereinafter referred to as The Law of Negotiable Instruments) with a view
to enhancing the administration of negotiable instruments and maintaining
financial order.

    Article 2  These Measures shall be applicable in the administration
negotiable instruments within the territory of the People’s Republic of China.

    Article 3  The People’s Bank of China is the department of administration
of negotiable instruments.

    Administration of negotiable instruments should abide by the provisions
of The Law of Negotiable Instruments and these Measures as well as relevant
laws and regulations and must not harm the legitimate rights and interests
of parties to a bill.

    Article 4  Parties to a bill should engage in bill activities, exercise
bill rights and fulfil bill obligations in accordance with law.

    Article 5  Parties to a bill should use bills on uniform format
prescribed by the People’s Bank of China.

    Article 6  The makers of bills of bank exchange shall be banks handling
the business of bills of bank exchange approved by the People’s Bank of China.

    Article 7  The makers of bankers’ orders shall be banks handling the
business of bankers’ orders approved by the People’s Bank of China.

    Article 8  The makers of commercial bills of exchange shall be enterprises
and other organizations other than the banks.

    The makers of commercial bills of exchange applying to banks for the
handling of acceptance of bills of exchange must meet the following
qualifications:

    (1)opening of deposit account in banks of acceptance;

    (2)enjoying good credibility and having reliable source of capital for
the payment of the amount of the bills of exchange.

    Article 9  Accepting banks of commercial bills of exchange must have
the following qualifications:

    (1)having true relations of authority to pay with the makers;

    (2)having reliable capital for the payment of the amount of the bills
of exchange.

    Article 10  The bearers of commercial bills of exchange applying to
banks for discount on check must have the following qualifications:

    (1)opening of deposit account in banks;

    (2)having true trading relations and creditor-debtor relations with the
makers and prior endorsers.

    Article 11  The makers of checks shall be enterprises, other
organizations and individuals with opening of check deposit accounts in banks
handling check deposit business, urban credit cooperatives and rural credit
cooperatives approved by the People’s Bank of China.

    Article 12  The “guarantor” referred to in the Law of Negotiable
Instruments means the legal person, other organizations or individuals
with repayment ability of debts in negotiable instruments.

    Branches and functional departments of state organs, non-profit
institutions, societies and corporate enterprises must not serve as
guarantors; unless it is otherwise provided for by law.

    Article 13  The signature and seal of the maker of the bank money order
and the signature and seal of the bank accepting commercial bills of exchange
shall be the special-purpose seal of the bank plus the signature or the
affixed seal of its legal representative or his or her authorized agent.

    The signature and seal of the maker on bank check shall be the special-
purpose seal of the bank for bank check plus the signature or the affixed
seal of its legal representative or his or her authorized agent.

    Special-purpose seals for bank money order and special-purpose seals for
bank check must be subjected to the approval of the People’s Bank of China.

    Article 14  The signature and seal of the maker on commercial bills of exchange shall be the special-purpose financial seal of the
unit or official
seal plus the signature or the affixed seal of its legal representative or
his or her authorized agent.

    Article 15  The signature and seal of the maker on the checks shall be
the special-purpose financial seal or official seal plus the signature or
the affixed seal of its legal representative or his or her authorized agent
which are in line with the signature and seal left in advance by the unit
at the bank when the maker is the unit; they shall be the signature or the
affixed seal in line with those left in advance by the said individual at
the bank when the maker is an individual.

    Article 16  The “proper name” referred to in the Law of Negotiable
Instruments means the name on the identity card in keeping with laws,
regulations as well as the relevant provisions of the State.

    Article 17  The bills shall be null and void when the signature and
seal of the maker on the bills are not in line with the provisions of the
Law of Negotiable Instruments and these Measures; their signatures and seals
shall be null and void when the signatures and seals of the endorser,
acceptor and guarantor on the bills are not in line with the provisions
of the Law of Negotiable Instruments and these Measures, however, they
shall not affect the efficacy of other signatures and seals on the bills.

    Article 18  The “paying agent” referred to in the Law of Negotiable
Instruments means the bank, urban credit cooperative and rural credit
cooperative which makes the payment of the amount on the bills as entrusted
by the payer.

    Article 19  The loser of bills can, pursuant to the provisions of the
Law of Negotiable Instruments, report to the payer or the paying agent in
time the loss of checks for stoppage of payment for loss of bills of exchange which can be reported for stoppage of payment as provided
for
by the Law of Negotiable Instruments.

    The loser of bills should fill in the report-loss-and-stop-payment note,
affix his or her signature and seal when notifying the payer or the paying
agent of the loss of the bills for stoppage of payment. The report-loss-
and-stop-payment note should carry the following particulars:

    (1)time and cause(s) of the loss of bills;

    (2)types, numbers and amount of bills, date(s) of making, date(s) of payment, name of the payer and name
of the payee; and

    (3)name of the person reporting the loss and requesting stoppage of payment, business site or residence as
well as ways of contact.

    Article 20  The payer or paying agent should immediately suspend
payment on receipt of the report-loss-and-stop-payment note. Within twelve
days starting from the date of the receipt of the report-loss-and-stop-
payment note when the payer or paying agent does not receive the stop-payment
note from the people’s court, the report-loss-and-stop-payment note shall be
null and void as of the thirteenth day.

    Article 21  The payer or paying agent who has already made payment to
the bearer according to law before the receipt of the report-loss-and-stop-
payment note shall no longer accept the report of loss and stop payment.

    Article 22   Banks, urban credit cooperatives and rural credit
cooperatives can reach an agreement with the applicants on the use of encrypted code for payment on checks as terms for the payment
of the
amount on the checks when the applicants applying for the opening of
check deposit accounts.    

    Article 23  The guarantor should, pursuant to the provisions of the
Law of Negotiable Instruments, carry particulars of guarantee on the bills
or their allonge. The guarantor who provides guarantee for the maker, the
payer and the acceptor should carry particulars of guarantee on the front
side of the bills; the guarantor who provides endorser guarantee should
carry particulars of guarantee on the back of the bills or on their allonge.

    Article 24  No unit or individual shall freeze amount on bills which
are transferred after endoresement according to law; unless it is otherwise
provided for by law.

    Article 25  The “signature for receipt” referred to in Article 55 of the
Law of Negotiable Instruments means the signature and seal of the bearer on
the front side of the bill which indicates the bearer has already obtained
the payment.

    Article 26  The date of the bearer presenting the bill to the bank
shall be the date of presenting payment when presenting payment to the
payer through the remitting bank or through the clearing system.

    Article 27  The “refusal of certification” referred to in Article 62
of the Law of Negotiable Instruments should include the following particulars:

    (1)types of bills and the principal particulars carried thereon the
acceptance and payment of which have been refused;

    (2)the factual basis and legal basis for the refusal of acceptance and
payment;

    (3)time of refusal of acceptance and payment; and

    (4)signatures and seals of the accepter and payer of refusal.

    The “note of dishonor” referred to in Article 62 of the Law of Negotiable
Instruments should contain the following particulars:

    (1)types of bills dishonored;

    (2)the factual basis and legal basis of dishonor;

    (3)time of dishonor; and

    (4)signature and seal of the person returning the bills.

    Article 28  The “other relevant certifications” referred to in Article 63
of the Law of Negotiable Instruments mean:

    (1)certification of death of the accepter and payer issued by a hospital
or a unit concerned;

    (2)certification of absconding of the accepter and payer issued by a
judicial organ; and

    (3)documents with validity of refusal of certification issued by a
notarial office.

    Article 29  The “interest rate” prescribed in section (2) of paragraph
one of Article 70 and in section (2) of paragraph one of Article 71 of the
Law of Negotiable Instruments means the interest rate for floating fund
loans fixed by the People’s Bank of China.

    Article 30  Whoever having any of the acts listed in Article 103 of the
Law of Negotiable Instruments which is slight in circumstances and does not
constitute a crime shall be penalized by public security organs according to
law.

    Article 31  Issuance of dud checks or issuance of checks the signature
and seal thereon are not in line with those left in advance not with the
purpose of gaining money and belongings by cheating shall be imposed a
fine of 5% of the amount at face value but not less than RMB 1000 Yuan
by the People’s Bank of China; the bearer has the right to ask the maker
for 2%  compensation of the amount on the check.

    Article 32  Staff members of financial institutions who accept, make
payment, guarantee or discount to bills which are in contravention of the
provisions of the Law of Negotiable Instruments and these Measures due to
negligence of duties in bill business, the persons-in-charge directly
responsible and other persons directly responsible shall be meted out
punishments of warning, recording of a demerit, removal or expulsion;
those causing heavy losses and constituting a criminal offence shall be
investigated of their criminal liabilities.

    Article 33  The payers of bills who deliberately suppress bills or
defer payment for bills payable at sight or mature bills shall be imposed
a 0.7%. fine of the amount of the bills every day within the period of suppression of bills and deferred payment by the People’s
Bank of China;
the persons-in-charge directly responsible and other persons directly
responsible shall be meted out punishments of warning, recording of a
demerit, removal or expulsion.

    Article 34  Whoever print bills without authorization in violation of the provisions of the People’s Bank of China shall be directed
to make
corrections by the People’s Bank of China and be imposed a fine of more than
RMB 10000 Yuan and less than RMB 200000 Yuan; for those with serious offences,
the People’s Bank of China is empowered to submit a request to the
department concerned for the revocation of their business licences.

    Article 35  Formats, order of triplicate, colors, specifications and
anti-forgery technical requirements and printing of bills shall be prescribed
by the People’s Bank of China.

    In determining the formats of bills, the People’s Bank of China may add
languages of the minority nationalities or foreign languages, taking into
account the actual requirements of the minority nationalities regions and
foreign embassies and consulates in China.

    Article 36  These Measures shall come into force as of October 1, 1997.





CIRCULAR OF THE TARRIF COMMISSION OF THE STATE COUNCIL AND MINISTRY OF FINANCE CONCERNING ISSUING THE INTERIM PROVISIONS ON IMPORT TAXES ON ARTICLES TAKEN INTO CHINA BY FOREIGNERS PERMANENTLY RESIDING IN CHINA

The Tariff Commission of the State Council, the Ministry of Finance

Circular of the Tarrif Commission of the State Council and Ministry of Finance concerning Issuing the Interim Provisions on Import
Taxes on Articles Taken into China by Foreigners Permanently Residing in China

ShuiWeiHui[1999]No.5

January 7,1999

General Administration of Customs:

The Interim Provisions on Import Taxes on Articles Taken Into China by Foreigners Permanently Residing in China,adopted by the State
Council,is now printed and distributed to you for issuing before March 1,1999 and promulgating on April 1, 1999. Attachment:Interim Provisions on Import Taxes on Articles Taken into China by Foreigners Permanently Residing in China

Article 1

These Provisions reformulated in order to implement opening-up policy, strengthen international exchange and promote the development
of foreign trade and economy.

Article 2

For permanent resident offices established by foreign enterprises, news agencies, economic and trade organizations, cultural associations
and foreign legal persons upon approval by competent departments of the People’s Republic of China, if their permanent residents
such as foreign citizens, overseas Chinese and dwellers form Hong Kong, Macao and Taiwan (including their spouses and minor children
living with them) as well as other permanent residents (hereinafter referred to as permanent residents), who have been allowed to
enter into China and have lived in China for more than one year, import articles for self use, these Provisions shall be applied.
These persons include:

(1)

permanent residents in permanent resident offices established in China by foreign enterprises, economic, trade and cultural organizations;

(2)

permanent residents in permanent resident offices established in China by foreign non-government organizations of economic, trade
and cultural associations;

(3)

permanent correspondents of permanent foreign news agencies in China;

(4)

permanent foreign residents in Chinese-foreign equity joint ventures, cooperative joint ventures and wholly foreign-funded enterprises
in China;

(5)

foreign experts (including experts from Hong Kong, Macao and Taiwan) and overseas Chinese experts who have been long working in China;

(6)

foreign students and overseas Chinese students who have been long studying in China.

Article 3

Articles for self use such as household pickup camera, camera, portable radio cassette player, portable laser phonograph and portable
computer taken into China by the six categories of permanent residents mentioned above who live in China for more than one year (i.e.
their work visas or study visas are valid for more than one year) when they enter into China for the first time during the term of
validity of their visas are exempted from import taxes, upon the examination and verification by the competent Customs at the places
where they are situated, with the limit of only one for each variety; taxes shall be levied according to the provisions on articles
exceeding the limit.

Article 4

Teaching and researching articles such as books, materials, instruments for scientific research, tools, samples and reagents taken
into China by foreign experts (including experts from Hong Kong, Macao and Taiwan) and overseas Chinese experts conforming to the
provisions of Article 2 are exempted from import taxes within the reasonable number for self use.

Article 5

Articles other than those as stipulated in Articles 3 and 4 taken into China by above-mentioned foreigners during the period of living,
working and studying in China shall be handled in accordance with the Measures of the Customs of the People’s Republic of China for
Supervision and Control over Belongs and Articles Carried by Passengers Entering or Exiting China.

Article 6

Imported duty-free articles prescribed above shall be supervised and controlled by the Customs according to its relevant provisions
on duty-free import articles.

Article 7

Articles taken into China by permanent residents (including their spouses and minor children coming with them and residing in China)
working for embassies ( or consulates) of foreign countries (including regions) in China, special organizations of the United Nations
and permanent resident (representative) offices of international organizations shall be handled in accordance with current provisions.

Article 8

If there is any divergence between previous policies and provisions and these Provisions, these Provisions shall prevail.

Article 9

The General Administration of Customs are to formulate implementing rules in accordance with these Provision.

Article 10

These Provision take effect as of April 1, 1999.



 
The Tariff Commission of the State Council, the Ministry of Finance
1999-01-07

 






1...203204205...212Page 204 of 212

CONSTITUTION ACT, 1982 – page 22

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

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

Disclaimer: There is no confidential attorney-client relationship formed by using Laws.com website and information provided on this site is not legal advice. For legal advice, please contact your attorney. Attorneys listed on this website are not referred or endorsed by this website. By using Laws.com you agree to Laws.com Terms Of Use.
Facebook
© LAWS.COM NETWORK 2023-2024