CIRCULAR OF THE MINISTRY OF FINANCE AND STATE ADMINISTRATION OF TAXATION ON LEVYING INCOME TAX ON ROYALTIES RECEIVED BY FOREIGN ENTERPRISES FROM TRANSFERRING SOFTWARE RELATING TO POSTAL AND TELECOMMUNICATION EQUIPMENT

The Ministry of Finance, the State Administration of Taxation

Circular of the Ministry of Finance and State Administration of Taxation on Levying Income Tax on Royalties Received by Foreign Enterprises
from Transferring Software relating to Postal and Telecommunication Equipment

CaiShui [2000] No.144

January 3, 2000

The Finance Department (Administration) of every province, autonomous region, municipality directly under the Central Government and
municipality separately listed on the State plan, and the Administration of Local Taxation of Guangdong province, Hainan province
and Shenzhen city:

Recently, certain localities reported that some foreign enterprises without any establishment or office in China often transfer software
relating to the use of postal and telecommunication equipment when selling these equipment to Chinese enterprises, and requested
definite provisions for whether enterprise income tax is to be levied on the royalties from transferring such software. After due
consideration, this Circular is hereby issued as follows:

Income tax shall be paid, in accordance with the provisions of Article 19 of the “Income Tax Law of the People’s Republic China
for Enterprises with Foreign Investment and Foreign Enterprises” by foreign enterprises on their incomes received as royalties from
transferring to Chinese enterprises software relating to postal and telecommunication equipment either solely or together with relevant
equipment.

This Circular shall come into force as of January 1, 2001. Incomes as mentioned above which occurred or are paid after the implementation
of this Circular but under contracts or agreements that have already been concluded before the implementation of this Circular are
free from income tax.

The Ministry of Finance, the State Administration of Taxation
2000-01-03

CIRCULAR OF THE GENERAL OFFICE OF THE GENERAL ADMINISTRATION OF CUSTOMS ON THE ADMINISTRATION OF IMPORTED MATERIALS AND PARTS BY ENTERPRISES WITH FOREIGN INVESTMENT

The General Customs Administration

Circular of the General Office of the General Administration of Customs on the Administration of Imported Materials and Parts by Enterprises
with Foreign Investment

ShuBanShui [2000] No.132

April 6, 2000

Guangdong Customs and all customs directly under the General Administration of Customs:

According to reports from port customs houses, various competent customs authorities practice supervision on domestically sold materials
of enterprises with foreign investment in different ways, either by issuing upon verification the Registration Manual, or by issuing
the Certificate of Duty Levy/Exemption to facilitate enterprises going through relevant procedures, or by writing the examination
result directly on the report presented by the enterprise for approval with which it can go through relevant procedures at the port
customs house. Such inconsistency has made the work difficult for port customs houses. In order to uniform operation and standardize
administration, the following is hereby notified:

In the spirit of the Circular on Printing and Distributing the Interim Measures for the Examination and Approval of Bonded Materials
and Parts of Processing Trade Imported and Sold Domestically” (WaiJingMaoGuanFa [1999] No.315), in applying for a domestic selling
of its imported materials and parts, the enterprise with foreign investment shall provide the relevant customs with the approval
document issued by the competent foreign trade and economic authority. If the imported materials and parts are under licensing administration,
the enterprise shall provide the license at the same time.

II.

Pursuant to the Circular of the General Administration of Customs on Promoting the Use of the Computerized Administrative System of
Bonded Processing (ShuJian [1996] No. 533), the administration over materials and parts imported by enterprises with foreign investment
for producing products to be sold domestically shall be reflected in the issuance upon verification of the A Manual. All customs
shall strictly observe the provisions provided in the document coded ShuJian [1996] No.533, and shall, upon receiving this Circular,
extend the administrative scope of the transmission of contract documents for record between different locations to cover materials
and parts imported by enterprises with foreign investment through an otherwise located customs port for producing products to be
sold domestically. The port customs house shall handle the enterprises’ customs entry procedures only upon completion of the examination
and verification of the computerized transmission data.

The General Customs Administration
2000-04-06

AGREEMENT ON RECIPROCAL PROMOTION AND PROTECTION OF INVESTMENT BETWEEN THE GORERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF IRAN PREAMBLE

AGREEMENT ON RECIPROCAL PROMOTION AND PROTECTION OF INVESTMENT BETWEEN THE GORERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT
OF THE ISLAMIC REPUBLIC OF IRAN PREAMBLE

The Government of the People’s Republic of China and the Government of the Islamic Republic of Iran hereinafter referred to as the
“Contracting Parties”,

Desiring to intensify economic cooperation to the mutual benefit of both States;

Intending to utilize their economic resources and potential facilities in the area of investments as well as to create and maintain
favorable conditions for investments of the investors of the Contracting Parties in each other’s territory and;

Recognizing the need to promote and protect investments of the investors of the Contracting Parties in each others’ territory;

Have agreed as follows:

Article 1

DEFINITIONS

For the purpose of this Agreement, the meanings of the terms used therein are as follows:

The term “investment” refers to every kind of property or asset, including the following, invested by the investors of one Contracting
Party in the territory of the other Contracting Party in accordance with the laws and regulations of the other Contracting Party:

(a)

movable and immovable property as well as rights related thereto; such as mortgages and pledges;

(b)

shares, debentures, stocks and any other kind of participation in companies;

(c)

right to claim money and/or any other performance having an economical value associated with an investment;

(d)

industrial and intellectual property rights;

(e)

special rights conferred by law including rights to search for, extract or exploit natural resources.

Any change in the form in which assets are invested does not affect their character as investments, provided that such changes are
consistent with the legislation of the host Contracting Party.

The term “investors” refers to the following persons who invest in the territory of the other Contracting Party within the framework
of this Agreement:

(a)

natural persons who, according to the laws of either Contracting Party, are considered to be its national and have not the nationality
of the host Contracting Party.

(b)

legal entities, including companies, corporations, associations, and other organizations incorporated and constituted under the laws
and regulations of either Contracting Party and have their seats in the territory of that Contracting Party.

The term “returns” refers to the amounts legally yielded by an investment including profit derived from investments, dividends, royalties,
fees and other legitimate income.

Article 2

PROMOTION OF INVESTMENTS

Either Contracting Party shall encourage its investors to invest in the territory of the other Contracting Party.

Either Contracting Party shall, within the framework of its laws and regulations, create favorable conditions for attraction of investments
of investors of the other Contracting Party in its territory.

Article 3

ADMISSION OF INVESTMENTS

Either Contracting Party shall admit investments of investors of the other Contracting Party in its territory in accordance with its
laws and regulations.

When an investment is admitted, either Contracting Party shall, in accordance with its laws and regulations, grant visas, work permits
as well as all other necessary permits for the realization of such an investment.

Article 4

PROTECTION OF INVESTMENTS

Investments of investors of either Contracting Party effected within the territory of the other Contracting Party shall, in accordance
with the laws and regulations of the host Contracting Party, receive full legal protection and fair treatment not less favorable
than that accorded to its own investors or to investors of any third state who are in a comparable situation.

If a Contracting Party has accorded or shall accord in future special advantages or rights to investor(s) of any third state by virtue
of an existing or future agreement establishing a free trade area, a customs union, a common market or a similar regional organization
and /or by virtue of an arrangement on the avoidance of double taxation, it shall not be obliged to accord such advantages or rights
to investors of the other Contracting Party.

Article 5

MORE FAVORABLE PROVISIONS

Notwithstanding the terms set forth in this Agreement, more favorable provisions which have been or may be agreed upon by either of
the Contracting Parties with an investor of the other Contracting Party are applicable.

Article 6

EXPROPRIATION AND COMPENSATION

Investments of investors of either Contracting Party shall not be nationalized, confiscated, expropriated or subjected to similar
measures by the other Contracting Party except such measures are taken for public purposes, in accordance with the legal procedure
provided for in the laws and regulations of that Contracting Party, in a non-discriminatory manner and against compensation.

The amount of compensation shall be equivalent to the value of investment immediately before the action of nationalization, confiscation
or expropriation was taken. The compensation shall be made without delay, be effectively realizable and freely transferable. In case
of undue delay, which is longer than 30 days as from the date of expropriation, the financial costs related to the delayed payment
shall be borne by the expropriating Contracting Party from the date on which the payment becomes due to the date of actual payment.

Article 7

LOSSES

Investors of either Contracting Party whose investments suffer losses due to any armed conflict, war or similar state of emergency
in the territory of the other Contracting Party shall be accorded by the other Contracting Party treatment as regards restitution,
indemnification, compensation and other settlements no less favorable than that accorded to its own investors or to investors of
any third country.

Article 8

REPATRIATION AND TRANSFER

Each Contracting Party shall, in accordance with its laws and regulations, permit in good faith the following transfers related to
investments referred to in this Agreement, to be made freely and without delay out of its territory:

(a)

returns;

(b)

proceeds from the sale and/or liquidation of all or part of an investment;

(c)

royalties and fees related to transfer of technology agreement;

(d)

sums paid pursuant to Article 6 and/or 7 of this Agreement;

(e)

loan installments which are related to an investment and paid out of such investment activities;

(f)

monthly salaries, wages and other revenues received by the nationals of the other Contracting Party, who have obtained the corresponding
word permits related to an investment in the territory of the host Contracting Party;

The above transfers shall be effected in a convertible currency and at the current rate of exchange in accordance with the exchange
regulations prevailing on the date of transfer.

The investor and the host Contracting Party may agree otherwise on the manner of repatriation or transfers referred to in this Article.

Article 9

SUBROGATION

If a Contracting Party or its designated agency, within the framework of a legal system, subrogates an investor pursuant to a payment
made under an insurance or guarantee agreement against non-commercial risks:

(a)

such subrogation shall be recognized by the other Contracting Party;

(b)

the subrogee shall not be enpost_titled to exercise any rights other than the rights which the investor would have been enpost_titled to exercise.

Article 10

OBSERVANCE OF COMMITMENTS

Either Contracting Party shall guarantee the observance of the commitments it has entered into with respect to investments of investors
of the other Contracting Party.

Article 11

SCOPE OF THE AGREEMENT

This Agreement shall apply to investments, which are made prior to or after its entry into force by investors of either Contracting
Party in accordance with the laws and regulations of the other Contracting Party in the territory of the latter.

As far as the Islamic Republic of Iran is concerned, this Agreement shall only apply to the investments approved by Organization for
Investment. Economic and Technical Assistance of Iran (O.I.E.T.A.I.) or any other agency which may succeed it.

Article 12

SETTLEMENT OF DISPUTES BETWEEN A CONTRACTING PARTY AND INVESTOR (S) OF THE OTHER CONTRACTING PARTY

If any dispute arises between the host Contracting Party and investor(s) of the other Contracting Party with respect to an investment,
the host Contracting Party and the Investor(s) shall primarily endeavor to settle the dispute in an amicable manner through negotiation
and consultation.

In the event that the host Contracting Party and the investor(s) can not agree within six months from the date of notification of
the claim by one party to the other, either of them may refer the dispute to the competent courts of the host Contracting Party or
with due regard to its own laws and regulations to an arbitral tribunal of three members referred to in paragraph 5 below.

A dispute primarily referred to the competent court of the host Contracting Party, as long as it is pending, can not be referred to
arbitration save with the parties’ agreement; and in the event that a final judgement is rendered, it can not be referred to arbitration.

National courts shall not have jurisdiction over any dispute referred to arbitration. However, the provisions of this paragraph do
not bar the winning party go seek for the enforcement of the arbitral award before national courts.

The host Contracting Party or the investor(s) of the other Contracting Party who desires to refer the dispute to arbitration shall
appoint an arbitrator through a written notice sent to the other party. The other party shall appoint an arbitrator within sixty
days from the date of receipt of the said notice and the appointed arbitrators shall within sixty days from the date of the last
appointment, appoint the chairman. In the event that either party fails to appoint its arbitrator within the mentioned period and/or
the appointed arbitrators fail to agree on the chairman, either party may request the Secretary General of the International Center
for Settlement of Investment Disputes to appoint the failing party’ s arbitrator or the chairman, as the case may be. However, the
chairman shall be a national of a state having diplomatic relations with both Contracting Parties.

The ad hoc arbitral tribunal shall determine its own procedure and the place of arbitration.

The tribunal shall reach its award by a majority of votes. Such award shall be final and binding upon both parties to the dispute.
Both Contracting Parties shall commit themselves to the enforcement of the award.

Each party to the dispute shall bear the costs of its appointed arbitrator and of its representation in arbitral proceedings. The
relevant costs of the chairman and tribunal shall be borne in equal parts by the parties to the dispute. The tribunal may in its
award direct that a higher proportion of the costs be borne by one of the parties to the dispute.

Article 13

SETTLEMENT OF DISPUTES BETWEEN THE CONTRACTING PARTIES

All disputes arising between the Contracting Parties relating to the interpretation or application of this Agreement shall, in the
first place, be settled amicably by consultation. In case of disagreement, either Contracting Party may subject to its laws and regulations,
while sending a notice to the other party, refer the case to an arbitral tribunal of three members consisting of two arbitrators
appointed by the Contracting Parties and a chairman.

In case the dispute is referred to the arbitral tribunal, either Contracting Party shall appoint an arbitrator within sixty days from
the receipt of the notification and the arbitrators appointed by the Contracting Parties shall appoint the chairman within sixty
days from the date of last appointment. If either Contracting Party does not appoint its own arbitrator or the appointed arbitrators
do not agree on the appointment of the chairman within the said periods, each Contracting Party may request the President of the
International Court of Justice to appoint the arbitrator of the failing party or the chairman, as the case may be. However, the chairman
shall be a national of a state having diplomatic relations with both Contracting Parties at the time of the appointment.

In case the chairman is to be appointed by the President of the International Court of Justice, if the President of the International
Court of Justice is prevented from carrying out the said function or if he is a national of either Contracting Party, the appointment
shall be made by the Vice-President of the International Court of Justice, and if the Vice-President is also prevented from carrying
out the said function or he is a national of either Contracting Party, the appointment shall be made by the senior member of the
said court who is not a national of either Contracting Party.

Subject to other provisions agreed by the Contracting Parties, the arbitral tribunal shall determine its procedure and place of arbitration.

The decisions of the arbitral tribunal shall be binding on the Contracting Parties.

Article 14

VALIDITY OF THE AGREEMENT

This Agreement shall enter into force for a period of ten years on the first day of the following month after the date of the last
notification of either Contracting Party to the other Contracting Party that it has fulfilled necessary measures in accordance with
its laws and regulations for the entry into force of this Agreement. After the said period, this Agreement shall remain in force
thereafter unless one of the Contracting Parties notifies the other Contracting Party in writing of its unwillingness to continue
with it, six months prior to the expiration or termination thereof.

After the expiration of the validity or termination of this Agreement its provisions shall apply to investments under this Agreement
for a further period of ten years.

In Witness Whereof the undersigned, duly authorized thereto by respective Governments, have signed this Agreement.

Done in duplicate at Beijing on June 22, 2000 corresponding to 2nd Tir1379 in the Chinese, Persian and English languages, all texts
being equally authentic. In case of divergence of interpretation, the English text shall prevail.

For the Government of theFor the Government of the

People’s Republic of ChinaIslamic Republic of Iran

The Government of the People’s Republic of China
2000-06-22

CIRCULAR OF CHINA SECURITIES REGULATORY COMMISSION ON THE ISSUE CONCERNING ALTERATION ON SORTS OF NONNEGOTIABLE SHARES OF THE LISTED COMPANY

The China Securities Regulatory Commission

Circular of China Securities Regulatory Commission on the Issue Concerning Alteration on Sorts of Nonnegotiable Shares of the Listed
Company

ZhengJianShiChangZi [2000] No.14

August 16, 2000

Shanghai and Shenzhen Stock Exchange:

With a view to regulating the registration of securities relating to alteration of the sorts of listed company’s shares, and coordinating
measures of reforming securities market, hereby notify the related matters concerning alteration of registration which shall be made
after state-owned stock equity of listed company’s nonnegotiable shares is transferred:

In case state-owned stock of listed company is transferred between state’s owned legal persons, the sort of the transferred shares
shall still be registered as state-owned shares; in case transferee is not the state’s owned legal person (including non-state’s
holding company) or other investors, the transferred stock equity can be registered as other sorts of nonnegotiable share, if:

the transferor gets approval from the Ministry of Finance by instrument in writing; or

it is executed according to the final judgment of court; or

it is auctioned directed or authorized by the court.

The Ministry of Finance will set special regulations on state-owned shares of listed company after the promulgation of this circular.
Then transferors transact according to the regulations.

This circular shall go into effect as of the date of its promulgation.

If the relevant articles of the document ShiChangZhengJianZi No.8 disaccords with this circular, execute according to this circular.

The China Securities Regulatory Commission
2000-08-16

CIRCULAR OF THE STATE COUNCIL CONCERNING SEVERAL POLICIES ON CARRYING OUT THE DEVELOPMENT OF CHINA’S VAST WESTERN REGIONS

The State Council

Circular of the State Council Concerning Several Policies on Carrying out the Development of China’s Vast Western Regions

GuoFa [2000] No.33

October 26, 2000

The People’s Government of province, autonomous regions, municipalities directly under the Central Government, ministries and commissions
and institutions directly under the State Council:

Carrying out the strategy of the development of China’s vast western regions to speed up the development of the central-western regions
is an important composition of the modernization strategy of our country and is a great decision made by the central leadership of
the Party with great foresight and an overall point of view facing the new century, and it has very important economic and political
significance. In order to reflect the highlight support of the state to the western regions, the State Council has drawn up several
policies and measures for carrying out the development of China’s vast western regions. Relevant issues are hereby notified as follows:

Principles of Policy Formulation and Support Emphasis

Principles of Policy Formulation. Carrying out the development of China’s vast western regions is a grand systematic project and an
arduous historical task, the sense of urgency, and full mental preparation for lasting and tough struggle are both needed. We shall
insist on proceeding from actual conditions and working according to objective laws; be energetic and dynamic and acting according
to capabilities; focus on the present while keep the future in view; take the whole situation into account and plan accordingly,
and make scientific reasoning; carry out in steps while give prominence to the emphasis; prevent rushing headlong into mass action
and oppose extravagance and waste; never make things in chaos. Accelerate the changing of ideas, give more effort to opening to the
outside world, carry through the strategy of making the country strong through science and technology and the strategy of sustainable
development, integrate giving full play to the role of market mechanism and doing well macro-adjustment and control, combine the
self-reliance spirit of cadres and masses of people of the western regions and the support from all sides.

Key Tasks and Strategic Objectives. For the present and the years to come, the key tasks of carrying out the development of China’s
vast western regions are: speeding up the construction of infrastructure facilities; improving the protection and development of
environment; consolidating the basic status of agriculture, adjusting the structure of industry, and developing characteristic tourism;
developing undertakings of science and technology, education, culture and sanitation. To work hard for the breakthrough progress
in the construction of infrastructure facilities and environment of the western regions and to make a good beginning of the development
of the western regions in 5 to 10 years. The western regions shall be built into a new one with prosperous economy, advanced society,
stable living, united nationalities and beautiful sceneries at the middle period of the 21st century.

Key regions. The range in which policies on the development of the western are applicable includes Chongqing Municipality, Sichuan
Province, Guizhou Province, Yunnan Province, Tibet Autonomous Region, Shangxi Province, Gansu Province, Ningxia Hui Autonomous Region,
Qinghai Province, Xinjiang Uygur Autonomous Region, Inner Mongolian Autonomous Region and Guangxi Chuang Autonomous Region. Carrying
out the development of China’s vast western regions shall rely on the main arteries of traffic like the Eurasia Continental Bridge,
the Changjiang River Channel and the South-west Access to the Sea, give full play to the role of central cities, connect the units
with lines and spread the experience gained at selected units to an entire area to form characteristic interregional economic areas
of the West Longhai Lanxin Line, the Upper Reaches of the Changjiang River, and the Nan(nin)-Gui(yang)-Kun(ming)area, promote the
development of other regions and carry forward the development of China’s vast western regions step by step and with emphasis.

Policies on Increasing Financial Input

Increase Financial Input for Construction. Increase the proportion of central financial construction funds used in the western regions.
Under the condition that loans are granted according to lending principles, state policy-related bank loans and preferential loans
of international financial organizations and foreign governments shall be arranged for projects of the western regions as much as
possible. The investment in major projects of infrastructure construction of the western regions newly arranged by the state mainly
comes from central policy-related construction funds, other special construction funds, bank loans and foreign investments, no gap
of funds shall be left. The central authorities shall raise special funds for the development of the western regions by various means.
Relevant central departments shall show support to the western regions when drawing up plannings and policies of the development
of industries and arranging special funds. It is encouraged to put enterprise funds into major construction projects of the western
regions.

Give Priority to Construction Projects. Infrastructure facilities like irrigation works, traffic and energy, development and utilization
of superior resources, industrialization projects of characteristic new- and high-tech and military technologies converted to civilian
productions shall have priority in the overall layout of the western regions. Strengthen the build-up of corporate liability system,
project capital system, project bidding system, system of supervision and administration of project quality, system of supervision
and administration of project environment of the western regions, and the prophase work of construction projects.

Increase Financial Transfer Payment. Increase the scale of general transfer payment to the western regions step by step along with
the growth of central financial power. Tilt in favor of the western regions in the distribution of special aid funds for agriculture,
social security, education, science and technology, sanitation, birth control, culture and environment protection. The arrangements
of poverty-relief funds of central finance shall put stress on the western poverty-stricken areas. The central finance shall pay
most of the aid funds and cash subsidies for the food, seeds and sprouts needed for the projects of restoring forest and grassland
from cultivated land, of natural forest protection, and that of the control and treatment of sand carried out with the approval of
the state. Local financial revenue that is affected because of the implementation of projects of restoring forest and grassland from
cultivated land and natural forest protection shall get appropriate aid from central finance.

Increase Financial Credit Support. Banks shall, according to the principle of independence of commercial credit, increase credit input
to the construction of basic industries of the western regions, and put stress on supporting the construction of large and medium-sized
energy projects of railways, trunk line roads, electric power, oil and natural gas. Accelerate the evaluation and examination of
projects of loans affiliated to national debts to guarantee that the loans are in place as soon as possible according to the construction
schedule. As regard to projects of infrastructure facilities with large investment and long construction period, the term of loan
may be appropriately extended according to the project’s construction cycle and repaying ability. The State Development Bank shall
increase the proportion of newly added loans used in the western regions year by year. Expand the scope of loans granted to the projects
of infrastructure facilities, whose rights to charge or the rights to earnings are held in pledge. Increase credit support to the
development of agriculture, environment protection, superior industries, construction of small towns, technology reform of enterprises,
new- and high-tech enterprises and medium- and small-sized enterprises of the western regions. Actively provide study-assist loans
and loans for student apartments in the western regions. Loans for reconstruction of rural electric power grid and key projects of
large sums of loans for superior industries shall be specially arranged by the parent bank of agriculture banks, and direct loans
from the parent banks of various commercial banks shall also be arranged. Introduce banks of stock system to establish branch institutions
in the western regions step by step.

Policies on Improving Investment Environment

Make Efforts to Improve Soft Environment of Investment. Further the reform of state-owned enterprises of the western regions, accelerate
the establishment of the modern enterprise system, and do a good job of strategic adjustment of the state economy and reorganization
of assets of state-owned enterprises. Increase the support to state-owned enterprises of the western regions for clearing debts and
getting out of difficulty, and for reorganization and reconstruction. Strengthen the foster and build-up of commodity and element
markets of the western regions. Actively lead non-public economic sectors like individual economy and private economy of the western
regions to speed up development, and in principle, domestic enterprises of all kinds of systems of ownership are allowed to enter
all investment areas that are open to foreign businessmen according to relevant laws and regulations. Accelerate the establishment
of credit guaranty system of and service institutions for medium- and small-sized enterprises. Except the major and important projects
of the state and projects with special provisions, for all enterprises that invest equity capital or bank loans in projects of industries
encouraged and allowed by the state, the project proposals and research reports of feasibilities may be combined and submitted for
approval according to prescribed procedures, the preliminary designs and commencement reports may be free from the examination and
approval of governments, thus to simplify the procedures of the examination and approval of projects with foreign investments. Further
the conversion of governmental functions, separate governmental functions from enterprise management, reduce matters that need examination
and approval, simplify transaction procedures, intensify the sense of service, eliminate administrative monopoly, regional blockade
and protection, strengthen administration by law and protect legal rights and interests of consumers. Improve environment protection,
prevent rash and repeated construction, and close factories, mines and enterprises that produce inferior products, waste resources,
cause serious pollution and have no safe production conditions.

Implement Policies of Preferential Taxation. With regard to enterprises with domestic investment and enterprises with foreign investment
of industries encouraged by the state, which are established in the western regions, business income tax shall be levied upon at
the rate with 15% reduction during a certain period. With the approval of people’s governments of the provincial level, enterprises
of autonomous minority nationality areas may get reduction or exemption of business income tax regularly. With regard to the establishment
of enterprises of traffic, electric power, irrigation works, postal service and broadcasting in the western regions, business income
tax are exempted for the first two years, and half reduced for the third year. Income of agricultural specialties produced from forests
and grassland restored from cultivated land for the purpose of environment protection may be exempted from agricultural specialty
tax for 10 years. Land used for construction of national highways and provincial highways in the western regions may be exempted
from cultivated land occupancy tax according to land used for construction of railways and civil aviation. The people’s governments
of provinces, autonomous regions and municipalities directly under the Central Government shall decide on whether the land used for
construction of other highways may be exempted from cultivated land occupancy tax. With regard to the projects of industries encouraged
for domestic investment, industries encouraged for foreign investment and superior industries, when importing advanced technical
equipments for self-use within the total amount of investment, customs duty and value-added tax in the link of import may be exempted,
except those commodities prescribed by the state which shall not be exempted from tax.

Implement Preferential Policies on Land and Mineral Resources. With regard to planting forests and grassland on barren hills and wasteland,
and to restoring forests and grassland from cultivated land of the western regions, the policy of “who restores, plants or operates,
who has the right to the use of land and the ownership of the forests and grassland” shall be implemented. Various economic organizations
and individuals may apply to use barren hills and wasteland owned by the state and conduct environment protection construction like
restoring vegetation of trees and grasses. On the condition that construction investment and afforestation work have been in place,
the right to the use of state-owned land may be obtained by assignment, fees for assignment may be reduced or exempted, the right
to the use of land shall remain unchangeable for 50 years, the term may be extended based on application after expiration, and the
right to the use of land may be inherited and transferred with compensation. If it is necessary to take back the right to the use
of state-owned land because of state construction, compensation shall be given according to law. Ecological forests restored from
cultivated land that enjoy state ration allowance shall not be felled. Strictly protect the basic farmland, and realize the balance
between occupancy and restoration of cultivated land. Further improve the system of examination and approval of land used in construction,
simplify procedures, and promptly provide and protect land used in construction. Income from paid use of current land which is used
in construction of towns shall be used mainly in the infrastructure construction of the towns. Increase policy support to the research,
evaluation, exploration, development, protection and reasonable utilization of mineral resources of the western regions. Draw up
policies and measures to promote legal assignment and transfer of exploration right and exploitation right, and foster the mining
right market.

Adjust by the Mechanism of Price and Charge. Further the price reform, and further increase the proportion of market in the adjustment
of price. Set the price of “transmitting gas from west to east” and “transmitting electricity from west to east” reasonably, and
establish the mechanism of price forming in the manufacturing and marketing links of natural gas, electric power, oil and coal. Accelerate
the steps of water price reform, increase water price to a reasonable level step by step according to the requirements of water saving,
and perfect the collection and administration of charges for water resources. Strengthen unified administration of water resources
of drainage area, strictly implement the system of planned use of water and distribution of water, and promote reasonable utilization
and development of water resources. Charge system of city sewage and garbage disposal shall be carried out at large, and charges
collected shall be specially used in the disposal of sewage and garbage. Improve the pollution prevention and protection of water
resources of upper reaches of rivers and headwater areas. Operators may independently set the price of airplane tickets of inter-provincial,
provincial or regional branch lines in the western regions. Special freightage may apply to railways newly built in the western regions.
Improve general postal service and telegraphic service of the western regions.

Policies on Expanding the Opening to the Outside World and Internal Areas.

Further Expand Areas Opened to Foreign Investment. Encourage foreign businessmen to invest in infrastructure construction and resource
development like agriculture, irrigation works, ecology, traffic, energy, city planning, environment protection, mineral resources,
tourism, etc, and encourage the establishment of technology research and development centers. Expand service and trade areas of the
western regions opened to the outside world, extend experimental foreign investment units of banks, commercial retail enterprises
and foreign trade enterprises to municipalities directly under the Central Government, provincial capitals and capital cities of
autonomous regions, allow banks with foreign investment of the western regions to run RMB business step by step, allow foreign businessmen
to invest in the western regions in telecommunication, insurance, tourism, and to set up Sino-foreign equity joint accounting firms,
law firms, engineering design enterprises, railway and highway freight transport enterprises, municipal public enterprises and other
enterprises of areas promised to open. Experimental units of some areas that are to be opened are allowed to start in the western
regions before other places.

Further Widen Channels of Using Foreign Investment. Experimental units using foreign investment by BOT in the western regions shall
develop experimental units using foreign investment by TOT. Allow projects with foreign investment to launch project financing which
includes RMB. Support enterprises with foreign investment of the western regions that meet requirements to list in domestic and overseas
stock markets. Support enterprises of industries encouraged and allowed by the state of the western regions to attract foreign investment
by transferring managerial authority, selling stock equity, merger and reorganization. Actively explore ways of attracting foreign
investment like Sino-foreign equity joint industry funds and risk investment funds. Encourage enterprises with foreign investment
in China to reinvest in the western regions, and reinvestment projects the foreign investment of which exceeds 25% shall enjoy the
treatments of enterprises with foreign investment. With regard to foreign businessmen investing in infrastructure and superior industry
projects in the western regions, the limit of the proportion of foreign investment may be appropriately eased, and the proportion
of RMB loans for capital assets investment provided by domestic banks may be appropriately eased. Allow some projects of the western
regions to increase the proportion of foreign preferential loans in the total investment appropriately. When superior industries
and export-oriented projects of the western regions introduce in advanced foreign technologies and equipments, the state shall give
support in the arrangement of the quota of foreign commercial loans. Actively make efforts to give priority to projects of the western
regions in the arrangement of multilateral or bilateral capital donations.

Energetically Develop Foreign Economy and Trade. Further enlarge the power of enterprises to make decisions in foreign trade and operation,
encourage developing the export of superior products, foreign projects contracting and labor cooperation, investing and establishing
enterprises abroad especially in the neighboring countries, and ease the limit of personnel entry and exit. With regard to technologies
and equipments in urgent need for economic development of the western regions, proper consideration shall be given in import administration.
With regard to overseas tourists entering China in important tourism cities of the western regions, landing visa and other policies
of convenient entry visa shall be implemented according to situations. Carry out more preferential policies of border trade, ease
limits on matters like drawback, business scope of import and export commodities, import and export commodity quotas, license administration
and personnel entry and exit, promote the western regions and neighboring countries to open markets mutually, and promote healthy
development of economic and technological cooperation with neighboring countries and areas.

Promote Regional Cooperation and Mutual Support. On the condition that repeated constructions are prevented, the transfer of under-developed
technologies and environment pollution are forbidden, strong measures shall be taken in aspects like investment, finance, taxation,
credit, economy and trade, industry and commerce, labor and statistics to support enterprises of the east and middle regions to cooperate
in various forms in the western regions in investing and establishing enterprises, purchasing shares and becoming shareholders, purchase
and merger, and technology transfer. Under the guidance of central and local governments, mobilize all forces of society to strengthen
mutual support between east and west, further increase support to the western poverty-stricken areas and minority nationality areas,
continue to promote the “Prosper the Border Area and Enrich the People” Action. Develop various forms of regional economic cooperation
centering on the key areas of the western development

Policies on Attracting Qualified Personnel and Developing Science and Technology, and Education.

Attract and Wisely Use Qualified Personnel. Draw up policies in favor of the western regions to attract and retain qualified personnel,
and to encourage them to establish business. Along with the reform of the wages system, provide allowance for tough and remote areas,
and increase the wages level of personnel of departments and institutions of the western regions to be equal to or above the national
average level step by step. Relying on key tasks, major construction projects and important research topics, provide favorable work
and living conditions to attract domestic and foreign personnel with professional talent to devote themselves in the western development.
Reform the domiciliary control system, allow residents of other regions, who go to the western regions to make investments, run business
and take part in the development, to keep their registered permanent residences of original domiciles. For personnel who have legal
and fixed domicile in cities below the prefecture level (including cities of the prefecture level) and small towns of the western
regions, and have stable jobs or living incomes, permanent residence in the towns may be registered based on their own wills. Encourage
reasonable transfer of spare agriculture labor force and reasonable inter-regional population flow. Expand exchange of cadres between
the east and western regions. Relevant central departments, universities and colleges, and research institutions of the east regions
shall increase intellectual service and personnel support provided to the western regions. Increase the introduction of foreign talents
to the western regions. Relying on relevant central departments and coastal economically developed areas, strengthen the foster of
leaders and cadres, cadres of minority nationalities of the western regions and the training of civil servants, professional technological
personnel and enterprises managerial personnel.

Bring the Leading Role of Science and Technology into Full Play. Give more support tilting to the western regions in all kinds of
planned science and technology funds, and increase the amount of science and technology funds used in the western regions step by
step. Centering on the key tasks of the development of western regions, strengthen the build-up of science and technology capacity,
organize brainstorm projects of key technologies of commonness, speed up the spread and application of important technological achievements
and the pace of industrialization. Support the development of the industrialization of military technologies converted to civilian
productions. Support research institutions, colleges and universities of the western regions to strengthen characteristics application
research and basic research. Further the reform of science and technology system, accelerate the transformation of research institutions
engaged in application research to enterprises, strengthen the association of production, study and research, promote the close integration
of science and technology and economy. Allow and increase the proportion of development expenses drew from the sales amount by enterprises
of the western regions. Give more support of innovation funds for small- and medium-sized science and technology enterprises to projects,
which meet the requirements, of the western regions. Simplify the registration of industry and commerce, and increase the upper limit
of the proportion of stock equity, option and intellectual property in the total capital when science and technology personnel establish
science and technology enterprises in the western regions,

Increase Educational Input. Continue to carry out compulsory education projects in the poverty-stricken areas, give more support of
the state to compulsory education in the western regions, increase funds input and make efforts to speed up the realization of nine-year
compulsory education. Give support to the construction of universities and colleges of the western regions, and the universities
and colleges in the east and middle regions are encouraged to expand the scale of enrollment of the students from the western regions.
Strengthen the project of mutual support of schools of the east regions to schools of western poverty-stricken areas, and the project
of mutual support of schools of large and middle sized cities of the western regions to schools of rural depressed areas. Build up
long-distance education system in the western regions. Strengthen the education and training of grassroots cadres and peasants of
scientific, technological and cultural knowledge.

Strengthen the Construction of Cultural and Sanitary Establishments. State planned subsidies for construction of local cultural establishments,
investment for broadcasting and television establishments and cultural relics, shall tilt in favor of the western regions. Further
carry out economic policies for state cultural propaganda units to prosper literature creations. Carry forward “Village to Village”
construction of broadcasting and television establishments of natural villages, further expand the effective coverage of broadcasting
and television. Promote the development of cultural undertakings of border areas and minority nationality areas. Support the cultural
build-up and spiritual civilization build-up of the western regions. Give more support to the sanitary and birth control build-up
of the western regions, put stress on establishing and perfecting the primary health care system of rural areas.

The Office of the Development of Western Regions of the State Council shall, jointly with relevant departments, act promptly to study
and work out relevant detailed rules of the policies or opinions on implementation according to the above policies and measures,
and promulgate and put them into effect with the approval of the State Council. Governments of all levels of the western regions
shall implement unified policies on the development of China’s vast western regions according to the provisions of the state.

The above policies and measures mainly apply to the current time and 10 years (year 2001 to 2010) to come from now on, and will be
further perfected with the implementation of the strategy of the development of China’s vast western regions. All policies, measures
and the detailed rules of them prescribed shall come into force as of January 1, 2001.

The State Council
2000-10-26

OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE CREDIT OF BUSINESS INCOME TAX OF ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES PURCHASING DOMESTIC EQUIPMENT

The State Administration of Taxation

Official Reply of the State Administration of Taxation Concerning the Credit of Business Income Tax of Enterprises with Foreign Investment
and Foreign Enterprises Purchasing Domestic Equipment

GuoShuiHan [2000] No.910

November 20, 2000

The state taxation bureau of Guangdong:

The Request for a Instruction on Issues Concerning The Credit of Business Income Tax of Enterprises with Foreign Investment and Foreign
Enterprises Purchasing Domestic Equipment has been received. The reply for issues of the Implementation of the Measures for the Administration
of the Credit of Business Income Tax of Enterprises with Foreign Investment and Foreign Enterprises Purchasing Domestic Equipment
(hereafter as the Measures for the Administration) promulgated by the State Administration of Taxation commission is as follows:

According to the provisions of the Circular Concerning Issues of the Credit of Business Income Tax of Enterprises with Foreign Investment
and Foreign Enterprises Purchasing Domestic Equipment (CaiShuiZi [2000] No.49) of the Ministry of Finance and the State Administration
of Taxation, the domestic equipment that can credit the business income tax, in the decision on applicable scope of encouraged projects,
are those of investment project of encouraging type, limiting B type in the Instructive Catalogue of Industries with Foreign Investment
(not including the Non-exempted Import Goods Catalogue of Projects with Foreign Investment prescribed in GuoFa [1997] No.37) that
is set out in the Circular of the State Council Concerning the Adjustment of Policies of Taxation on Import Equipment (GuoFa [1997]
No.37). Where there are incorrect judgment or disagreement on whether the domestic facilities purchase by the enterprises are included
in the scope of investment projects stated above, the affirmation may be made after the request for an opinion of the foreign trade
and economic authorities of provincial level.

As to issues concerning “copy of tax (special for export goods) payment certificate ” that shall be provided where enterprises apply
for crediting business income tax, according to Article 10 of the Measures for the Implementation, where enterprises apply for credit
enterprise income tax, they shall provide tax (special for export goods) payment certificate. If the enterprises purchase the equipment
from the non-manufacturing departments, or with the capitals not belonging to the amount of investment, or without tax (special for
export goods) payment certificate, which may credit the business income tax according to the provisions, they may offer the purchasing
invoice of the equipment instead of tax (special for export goods) payment certificate when transacting the credit of business income
tax.

The State Administration of Taxation
2000-11-20

ANNOUNCEMENT OF THE STATE ADMINISTRATION FOR ENTRY-EXIT INSPECTION AND QUARANTINE AND THE GENERAL ADMINISTRATION OF CUSTOMS ON ADJUSTING THE CATALOGUE OF ENTRY-EXIT COMMODITIES INSPECTED AND QUARANTINED BY THE COMPETENT ENTRY-EXIT INSPECTION AND QUARANTINE AUTHORITY IN 2001

The State Administration for Entry-exit Inspection and Quarantine, the General Administration of Customs

Announcement of the State Administration for Entry-exit Inspection and Quarantine and the General Administration of Customs on Adjusting
the Catalogue of Entry-exit Commodities Inspected and Quarantined by the Competent Entry-exit Inspection and Quarantine Authority
in 2001

[2001] No.1

January 18,2001

Based on the tariff items of the Tariff Nomenclature adjusted by the Tariff Commission of the State Council and the adjusted customs
import and export tariff schedule, the State Administration for Entry-exit Inspection and Quarantine and the General Administration
of Customs jointly make corresponding adjustments to the Catalogue of Entry-exit Commodities Inspected and Quarantined by the Competent
Entry-exit Inspection and Quarantine Authority (Decree of the State Administration for Entry-exit Inspection and Quarantine and the
General Administration of Customs [2000] No.1 ). The adjustments are hereby publicized as follows, which enter into force as of March
1, 2001.

Attachment I: The New Adjusted Catalogue of the Commodities for Entry-exit Inspection and Quarantine (omitted)

Attachment II: The Nullified Commodity Code after the Adjustment (omitted)

The State Administration for Entry-exit Inspection and Quarantine, the General Administration of Customs
2001-01-18

CIRCULAR OF THE MINISTRY OF FOREIGN TRADE AND ECONOMIC COOPERATION FOR ISSUING THE INTERIM MEASURES FOR THE ADMINISTRATION OF PROCESSING TRADE IN EXPORT PROCESSING ZONES

20060101

The Ministry of Foreign Trade and Economic Cooperation

Circular of the Ministry of Foreign Trade and Economic Cooperation for Issuing the Interim Measures for the Administration of Processing
Trade in Export Processing Zones

WaiJingMaoGuanFa [2001] No.141

March 21,2001

The committees (Offices, Bureaus) of Foreign Trade and Economic Cooperation of all Provinces, Autonomous Regions, Municipalities directly
under the Central Government and municipalities separately listed on the State plan, All Commissioner’s Offices and Bureaus of Quota
License Affairs:

For the purpose of making experiments with export processing zones, implementing the Reply of the General Office of the State Council
on Conducting Experiments with Export Processing Zones and the Reply of the State Council Concerning the Interim Measures of the
General Administration of Customs of the People’s Republic of China for the Control of Export Processing Zones (respectively GuoBanHan
[2000] No. 37 and GuoHan [2000] No.38), and with the consent of the General Administration of Customs, the Interim Measures for
the Administration of Processing Trade in Export Processing Zones is formulated and is hereby issued to you for your implementation.
If any problems arise in the implementation, please report to the Ministry of Foreign Trade and Economic Cooperation (Trade Administration
Department).

There is hereby the notification. Attachment: Interim Measures for the Administration of Processing Trade in Export Processing Zones

Chapter I General Provisions

Article 1

These Measures are formulated in accordance with the Reply of the General Office of the State Council on Conducting Experiments with
Export Processing Zones and the Reply of the State Council Concerning the Interim Measures of the General Administration of Customs
of the People’s Republic of China for the Control of Export Processing Zones, with a view to conducting administration of export
processing zones and promoting the sound and stable development of processing trade.

Article 2

“Processing trade” referred to in these Measures means that an enterprise in the export processing zone imports from abroad or purchases
in domestic market raw and processed materials, parts, components and packing materials, etc, processes and assembles them and then
exports the finished goods, including processing materials supplied by clients and processing imported materials.

Article 3

All enterprises in the export processing zone must, in accordance with the relevant existing legal provisions of the state, be registered
and established according to law. They must obtain corporate capacity. The enterprises with foreign investment must go through formalities
according to the existing regulations on the administration of foreign investment.

Article 4

In principle, the relevant department of the local government is to be responsible for inviting investment to the export processing
zone. When inviting investment, the local governments shall abide by the guidance of the relevant industrial policy of the state,
and give priority to attracting large, newly established enterprises of downstream processing trade (e.g. manufacturers of complete
machinery, which require large amount of raw and processed materials transferred from other enterprises of processing trade) to the
zone.

Chapter II the Administration of the Processing Trade Business in the Export Processing Zone

Article 5

The department of foreign trade and economic cooperation of the government at the provincial level shall be responsible for the administration
of processing trade business in the export processing zone. The Management Committee of an export processing zone (hereinafter referred
to as the Management Committee), which has been set up with the approval of the government at a higher level shall take charge of
the examination and approval of the processing trade business in the zone. The Management Committee shall keep informed of the operation
state of the enterprises in the zone and report regularly to the department of foreign trade and economic cooperation of the government
at the provincial level. In regions where conditions permit, the Management Committee shall, through the Port Electronic System for
Law Enforcement, find out from the Customs the data of import and cancellation after verification of the enterprises in the zone.

Article 6

After established in the zone, the enterprise must, by presenting its business license, submit to the Management Committee a written
application for engaging in processing trade. The application shall contain the form and content of the processing trade by the enterprise,
and be attached with the list of the equipment and the list of materials and articles to be imported for the processing and the list
of the finished goods to be exported (The three lists may be submitted separately for approval if they cannot be submitted together,
for the formats of which, refer to the Attachment).

Article 7

After receiving the application of an enterprise in the zone, the Management Committee shall make strict examination in accordance
with the relevant provisions of the state and then issue an Approval Certificate for Processing Trade Business in the Export Processing
Zone (for the format of it, refer to the Attachment) and approve the attached lists, for those applications for the processing trade
business which is not prohibited by the state. The Customs shall register and put on records the enterprise according to the approval.

Article 8

In regions where the conditions permit, the enterprise shall submit their application and the attached lists to the Management Committee
through the Port Electronic System for Law Enforcement, the Management Committee shall examine such application and attached lists
also through the same System. The Customs shall register the enterprise according to the electronic documents approved by the Management
Committee.

Article 9

The enterprise in the zone may start the processing trade business within the approved scope only after it has been registered by
the Customs; where any new processing trade business manages beyond the approved scope, the enterprise must go through the examination
and approval procedures with the Management Committee in accordance with the provisions of Article 6 for such new business.

Article 10

Products finished in the zone shall be exported. Under special circumstances or where the finished products need to be sold in domestic
market out of the zone according to the contract (articles of association) of the enterprise with foreign investment, the relevant
enterprise in the zone shall go through the exit-zone formalities with the Customs, while the relevant enterprise out of the zone
shall go through the entry-zone procedure with the Customs of the zone in accordance with the relevant import provisions, and submit
the import license if such finished products belong to the products of import licenses administration.

Article 11

Leftover bits and pieces, defective or substandard products and waste products brought about during the processing production of the
enterprise in the zone shall be managed according to the relevant measures for the management of those outside the zone. If any leftover
bits and pieces and waste products really need to be transported outside the zone for destruction, such transport and destruction
shall be subject to the approval of the Management Committee and the department of environmental protection at the place of destruction.,
the Customs shall check them according to the approval. The enterprise must, after the destruction, submit the destruction proof
to the Management Committee for record.

Chapter III Import and Export of Goods

Article 12

No goods imported or exported between the export processing zone and any area outside the country shall be subject to any import or
export quota or license, except the goods subject to passive quota control, hypertoxic chemicals, chemical weapon prosoma, solid
waste, and other materials, which, according to the relevant provisions of the state, shall be subject to license and which the Customs
may release only upon valid certificate.

Article 13

Goods trading between the export processing zone and any domestic enterprise outside the zone is regarded as normal import and export,
and shall be handled in accordance with the relevant existing provisions. Goods subject to import or export allocation license shall
be released by the Customs upon valid certificate.

Article 14

The goods whose import or export is prohibited by the state may not in principle enter the export processing zone. Where any domestic
enterprise outside the zone needs to transport any goods whose export is prohibited by the state or which are subject to unified
operation to the zone for processing and then transport the processed products to any domestic region outside the zone, an application
shall be submitted to the Ministry of Foreign Trade and Economic Cooperation for approval, and the Customs shall make supervision
thereon in accordance with the relevant administrative regulations concerning processing exported materials.

Article 15

Imported equipment provided, not as investment, by the foreign party under processing trade contract shall, when entering the export
processing zone, be exempt from any import license, and shall, however, be under the supervision and control of the Customs, and
be returned outside the country upon the expiration of the contract; for those, after the expiration of the contract, cannot be returned
and require the Customs to release the supervision and control in order to be transported outside the zone, the Customs shall handle
the affairs according to the relevant provisions concerning normal import.

Chapter IV Supplementary Provisions

Article 16

All enterprises in the zone must do their business in accordance with the relevant laws and regulations of the state.

Article 17

The Management Committee of each export processing zone shall, in accordance with the relevant provisions of the State and these Measures
and the operational procedures for the Port Electronic System for Law Enforcement, and in the light of the local conditions, formulate
proper implementation rules, and submit them to the Ministry of Foreign Trade and Economic Cooperation for record.

Article 18

These Measures shall enter into force as of April 1, 2001. The Ministry of Foreign Trade and Economic Cooperation and the General
Administration of Customs shall be responsible for the their interpretation.

The Ministry of Foreign Trade and Economic Cooperation
2001-03-21

SUPPLEMENTARY CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON RELEVANT ISSUES CONCERNING THE ADMINISTRATIVE MEASURES AND THE WORKING RULES FOR THE COLLECTION AND PAYMENT OF INCOME TAX OF ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES

The State Administration of Taxation

Supplementary Circular of the State Administration of Taxation on Relevant Issues Concerning the Administrative Measures and the Working
Rules for the Collection and Payment of Income Tax of Enterprises with Foreign Investment and Foreign Enterprises

GuoShuiHan[2001]No.319

April 30, 2001

The state taxation bureaus of all the provinces, autonomous regions, municipalitie directly under the Central Government and municipalities
separately listed on the State plan, the local taxation bureau of Shenzhen and the Yangzhou College for Further Studies on Taxation:

On the work of the collection and payment of income tax of enterprises with Foreign investment and foreign enterprises, the State
Administration of Taxation has issued the amended “Administrative Measures for the Collection and Payment of Income Tax of Enterprises
with foreign investment and Foreign Enterprises” (hereinafter referred to as “Measures”) and the “Working Rules for the Collection
and Payment of Income Tax of Enterprises with Foreign Investment and Foreign Enterprises” (hereinafter referred to as “Rules”) (GuoShuiFa
[2001] No.9). The relevant issues concerning the implementation of the Measures and Rules are hereby clarified as follows:

On the administration of taxation assistance by taxpayer branches:

The administration of taxation assistance by taxpayers that have set up branches or business offices (hereinafter referred to as “business
offices”) in different regions is the joint function and duty of the taxation departments, therefore a system of taxation assistance
administration overseeing the business offices of taxpayers shall be established.

The taxation department for the location where the head office or the business office responsible for collecting reports and paying
income tax for the enterprise (hereinafter referred to as “tax collection and payment office”) is located shall, after accepting
the report of annual income tax collection or consolidation of the taxpayer, produce the Certificate of Report of the Collection
or Consolidation of Enterprise Income Tax of the Enterprises with Foreign Investmentand Foreign Enterprises (Attachment 1) for the
taxpayer in appropriate time. The certificate shall be sent to the department in charge of taxation of the place where the taxpayer’s
business office is located. The time limit for submitting the certificate as provided by Article 6 of the Measures shall be adjusted
before June 31 of each year.

If the taxation department of the location where the tax collection and payment office is located has found points of clarification
involving the taxpayer’s business office in the examination and evaluation of the tax collection reports and needs to make further
verification, it may send the “Letter for Assistance regarding Taxation Affairs of the Business Office” (Attachment 2) to the taxation
department of the location where the business office of that taxpayer is located, and that taxation department of the place where
that business office is located shall be responsible for the investigation and verification for affairs needing assistance, and shall
write a letter about the result back to the taxation department of the location where the tax collection and payment office is located.
If the taxation department of the place where the business office is located has found, in routine administration or taxation inspection,
problems involving income tax such as reporting less income or listing more costs for the business office, it shall promptly notify
in written form the taxation department of the location where the tax collection and payment office is located to handle the taxation
affairs (Attachment 3).

The taxation department of the place where the business office is located shall abide by the following methods and procedures when
executing Article 6 of the Measures to collect tax on-location from the business office.

The taxation department of the location where the business office is located may collect tax from the business office on-location
only under the following circumstances:

The business office has not submitted, before the time limit (July 31) provided by Article 6 of the Measures, the “Certificate of
Report of the Collection or Consolidation of Enterprise Income Tax of the Enterprises with Foreign Investment and Foreign Enterprises”
produced by the taxation department of the place where the tax collection and payment office is located, or other certificates that
can prove that its tax collection and payment office has reported the collection of annual income tax, without having obtained the
approval documents for a reporting extension.

For the business office subject to the circumstances mentioned above, the amount of income tax to be collected may be verified and
calculated, or be verified according to the profit level for the same industry or by other means, and the amount of tax shortfall
shall be calculated and the punishment shall be determined according to the provisions of taxation laws and regulations; but if the
taxpayer’s collection report belongs to a profit loss or tax exemption year, the taxation department of the place where the business
office is located shall notify in written form the taxation department of the place where the tax collection and payment office is
located to make a unified tax adjustment (Attachment 3).

The taxation department of the location where the business office is located shall, after handling the taxation affairs of the business
office according to the provisions mentioned above, notify in written form the taxation department of the place where the tax collection
and payment office is located regarding the relevant information (Attachment 3).

On the examination and appraisal of the report of collection and payment

The collection and payment of enterprise income tax shall be completed within the period provided by tax laws. For this purpose, if
the taxation departments of the localities can not finish the detailed examination and appraisal of the annual report form of the
enterprises according to the full requirements of the Measures for Tax Examination and Appraisal within the period for collection
and payment provided by tax laws before adopting electronic means for examination and appraisal or because of other reasons, they
may make the initial tax examination of the relevant items provided by Item 3 of the Second Paragraph of Article 3 of the “Working
Rules for the Collection and Payment of Income Tax of Enterprises with Foreign Investment and Foreign Enterprises” after receiving
the report form materials submitted by the taxpayer, and shall issue the notification of collection and payment according to the
result of the initial examination and appraisal within the period of collection and payment provided by tax laws. The departments
shall make detailed appraisals on the taxpayers that have points of clarification arise during the initial examination and appraisal,
and shall make relevant taxation adjustments.

Attachments:

Certificate of Report of the Collection or Consolidation of Enterprise Income Tax of the Enterprises with Foreign Investment and Foreign
Enterprises

Letter for Assistance regarding Taxation Affairs of the Business Office

Letter of Contact regarding the Taxation Handlings of the Business Office

Attachment 1:Certificate of Report of the Collection or Consolidation of Enterprise Income Tax of the Enterprises with Foreign Investment and Foreign
Enterprises

Certificate No. ( ) of the State (local) taxation bureau

To the State (local) taxation bureau:

The _______________________________________________ under your jurisdiction is the business office set up in your place by the ____________________________under
our jurisdiction, and has already collected or consolidated and reported its annual enterprise income tax at this bureau in Month
__ Year __.

Hereby certified.

Name and official seal of the taxation department of the place where the tax collection and payment office is located.

Month__ Day__ Year __

Certificate of Report of the Collection or Consolidation of Enterprise Income Tax of the Enterprises with Foreign Investment and Foreign
Enterprises

Certificate No. ( ) of the State (local) taxation bureau

To the State (local) taxation bureau:

The ____________________________________ under your jurisdiction is the business office set up in your place by the __________________________
administrated by our bureau, and has already collected or consolidated and reported its annual enterprise income tax at this bureau
in Month __ Year __.

Hereby certified.

With greetings

Name and official seal of the taxation department of the place where tax collection and payment office is located

Month __ Day __ Year __

Post code and address of the taxation department:

Person responsible for business contact:

Telephone:

Fax:

Attachment 2:Letter for Assistance regarding Taxation Affairs of the Business Office (Receipt)

No. ( ) of the State (local) taxation bureau

To the State (local) taxation bureau:

The __________________________________ under your jurisdiction is the business office set up in your place by the ________________________
administrated by this bureau, please investigate and verify the following matters regarding that business office:

Matters:

Points of Clarification:

The name and official seal of the taxation department of the place where tax collection and payment is located

Month __ Day __ Year __

Letteistance regarding Taxation Affairs of the Business Office (Receipt)

Letter No. ( ) of the State (local) taxation bureau

The state (local) taxation bureau:

Matters:

points of clarification:

Registered address of the business office:

Telephone:

Fax:

With greetings

Name and official seal of the taxation department of the place where the tax collection and payment is located

Month __ Day __ Year __

Post code and address of the department in charge of taxation:

Person responsible for business contact:

Telephone:

Fax:

Attachment 3:Letter of Contact regarding the Taxation Handlings of the Business Office

Letter No. ( ) of the State (local) taxation bureau

The State (local) taxation bureau:

The ____________________________________ under your jurisdiction is the business office set up in your place by the __________________________
administrated by our bureau.

Address of the business office:

Telephone:

Fax:

According to the Law of the People’s Republic of China on Income Tax of Enterprises with Foreign Investment and Foreign Enterprises
and the provisions of the “Supplementary Circular on Relevant Issues Concerning the Administrative Measures and Working Rules for
the Collection and Payment of Income Tax of Enterprises with Foreign Investment and Foreign Enterprises,” we will handle, based on
our verification, the income tax of that business office of Year __ as follows:

The amount of taxable income that the business office has not collected and reported as determined by our bureau:

Verified amount: ___________________.

Amount appraised and calculated according to the profit margins of the same industry: _____________________.

Amount appraised and calculated by other means: _______________.

The amount of unreported to be collected and the punitive amount calculated by this bureau:

Applicable tax rate (actual collection rate): __________ Tax amount to be collected: _______________. Late fee ___________________
Punitive amount: ____________________.

The taxation affairs submitted by this bureau to you for handlings:

The amount of income that the business office has failed to report: ________________.

The amount expenses over-claimed by the business office: ___________.

The amount of profit (loss) of this business office for which your bureau must make taxation adjustment and handlings because the
taxpayer is considered to belongs to a profit loss (tax exemption) year: _______.

Other matters: _________________________________________.

Name and official seal of the taxation department of the place where the business office is located

Month __ Day __ Year __

Postal code of the taxation department: Address:

Person responsible for business contact:

Telephone:

Fax:

The State Administration of Taxation
2001-04-30

JUDGES LAW

Judges Law of the People’s Republic of China



	(Adopted at the 12th Meeting of the Standing Committee of the Eighth National People’s Congress on February 28, 1995, promulgated by Order No. 38 of the President of the People’s Republic of China on February 28, 1995, and amended in accordance with the Decision on Amending the Judges Law of People’s Republic of China adopted at the 22nd Meeting of the Standing Committee of the Ninth National People’s Congress on June 30, 2001) Contents Chapter I General Provisions Chapter II Functions and Duties Chapter III Obligations and Rights Chapter IV Qualifications for a Judge Chapter V Appointment and Removal Chapter VI Posts to Be Avoided Chapter VII Grades of Judges Chapter VIII Appraisal Chapter IX Training Chapter X Awards Chapter XI Punishment Chapter XII Salary, Insurance and Welfare Chapter XIII Resignation and Dismissal Chapter XIV Retirement Chapter XV Petition and Complaint Chapter XVI Commission for Examination and Assessment of Judges Chapter XVII Supplementary Provisions Chapter I General Provisions Article 1 This law is enacted in accordance with the Constitution to enhance the quality of judges, to strengthen the administration of judges, and to ensure that the People’s Courts independently exercise judicial authority according to law, that judges perform their functions and duties according to law and that law is administered impartially. Article 2 Judges are judicial persons who exercise the judicial authority of the State according to law, and they include the presidents, vice-presidents, members of judicial committees, chief judges and associate chief judges of divisions, judges and assistant judges of the Supreme People’s Court, local People’s Courts at various levels and special People’s Courts such as military courts. Article 3 Judges shall faithfully implement the Constitution and laws, and serve the people wholeheartedly. Article 4 Judges, when performing their functions and duties according to law, shall be protected by law. Chapter II Functions and Duties Article 5 The functions and duties of a judge are as follows : (1) to take part in a trial as a member of a collegial panel or to try a case alone according to law; and (2) to perform other functions and duties as provided by law. Article 6 Presidents, vice-presidents, members of judicial committees, and chief judges and associate chief judges of divisions shall, in addition to the judicial functions and duties, perform other functions and duties commensurate with their posts. Chapter III Obligations and Rights Article 7 Judges shall perform the following obligations: (1) to strictly observe the Constitution and laws; (2) to take facts as the basis and laws as the criterion when trying cases, to handle cases impartially, and not to bend the law for personal gain; (3) to protect the litigation rights of the participants in proceedings according to law; (4) to safeguard the State interests and public interests, and to safeguard the lawful rights and interests of natural persons, legal persons and other organizations; (5) to be honest and clean, faithful in the discharge of duties, to observe discipline and professional ethics; (6) to keep State secrets and the secrets of judicial work; and (7) to accept legal supervision and supervision by the masses. Article 8 Judges shall enjoy the following rights: (1) to have the power and working conditions which are essential to the performance of the functions and duties of judges; (2) to brook no interference from administrative organs, public organizations or individuals in trying cases according to law; (3) to be not removed, demoted or dismissed from the post, and to be not given a sanction, without statutory basis and without going through statutory procedures; (4) to be remunerated for work and to enjoy insurance and welfare benefits; (5) to enjoy safety of the person, property and residence as ensured by law; (6) to receive training; (7) to lodge petitions or complaints; and (8) to resign their posts. Chapter IV Qualifications for a Judge Article 9 A judge shall possess the following qualifications: (1) to be of the nationality of the People’s Republic of China; (2) to have reached the age of 23; (3) to endorse the Constitution of the People’s Republic of China; (4) to have fine political and professional quality and to be good in conduct; (5) to be in good health; and (6) to have worked in law for at least two years in the case of a graduate from a four-year course in the law specialty of an institution of higher education or a graduate from a four-year course in a non-law specialty of such an institution who possesses the professional knowledge of law, and to have worked in law for at least three years in the case of the said graduate to be appointed judge of a Higher People’s Court or the Supreme People’s Court; to have worked in law for at least one year in the case of a person holding a Master of Law degree or Doctor of Law degree; or a person holding a master’s degree or doctor’s degree of non-law specialty who possesses the professional knowledge of law, and to have worked in law for at least two years in the case of the said person to be appointed judge of a Higher People’s Court or the Supreme People’s Court. The judicial persons who, before this Law is implemented, do not possess the qualifications as provided by sub-paragraph (6) of the preceding paragraph shall receive training. The specific measures shall be formulated by the Supreme People’s Court. Where it is really difficult to apply the provisions in sub-paragraph (6) of the first paragraph regarding the academic qualifications, such qualifications for judges may, upon examination and approval by the Supreme People’s Court and within a limited period of time, be relegated to include graduates from a two-or-three-year course in the law specialty of an institution of higher education. Article 10 None of the following persons may hold the post of a judge: (1) persons who have been subjected to criminal punishment for commission of a crime; or (2) persons who have been discharged from public employment. Chapter V Appointment and Removal Article 11 A judge shall be appointed or removed from the post in accordance with the limit of authority for, and procedures of, appointment or removal as prescribed by the Constitution and laws. The President of the Supreme People’s Court shall be elected or removed by the National People’s Congress. The vice-presidents, members of the judicial committee, chief judges and associate chief judges of divisions and judges shall be appointed or removed by the Standing Committee of the National People’s Congress upon the suggestions of the President of the Supreme People’s Court. The presidents of the local People’s Courts at various levels shall be elected or removed by the local People’s Congress at various levels. The vice-presidents, members of the judicial committees, chief judges and associate chief judges of divisions and judges shall be appointed or removed by the standing committees of the people’s congresses at the corresponding levels upon the suggestions of the presidents of those courts. The appointment or removal of the presidents of the Intermediate People’s Courts set up in prefectures of the provinces or autonomous regions or set up in the municipalities directly under the Central Government shall be decided on by the standing committees of the people’s congresses of provinces, autonomous regions or municipalities directly under the Central Government on the basis of the nominations made by the respective councils of chairmen. The vice-presidents, members of the judicial committees, chief judges and associate chief judges of divisions and judges shall be appointed or removed by the standing committees of the people’s congresses of the provinces, autonomous regions or municipalities directly under the Central Government upon the suggestions of the presidents of the Higher People’s Courts. The presidents of the local People’s Courts at various levels set up in the national autonomous areas shall be elected or removed by the people’s congresses at various levels of the national autonomous areas. The vice-presidents, members of the judicial committees, chief judges and associate chief judges of divisions and judges shall be appointed or removed by the standing committees of the people’s congresses at the corresponding levels upon the suggestions of the presidents of those courts. The assistant judges of the People’s Courts shall be appointed or removed by the presidents of the courts where they work. The measures for the appointment or removal of the presidents, vice-presidents, members of the judicial committees, chief judges and associate chief judges of divisions and judges of the Special People’s Courts such as the military courts shall be formulated by the Standing Committee of the National People’s Congress separately. Article 12 Persons to be appointed judges for the first time shall be selected, through strict examination and appraisal, from among those who have passed the uniform national judicial examination and who are the best qualified for the post, in conformity with the standards of having both ability and political integrity. Persons to be appointed presidents or vice-presidents of People’s Courts shall be selected from among the best judges and other people who are best qualified for the post. Article 13 If a judge is found to be in any of the following circumstances, a suggestion shall be submitted according to law for his or her removal from the post: (1) having forfeited the nationality of the People’s Republic of China; (2) having been transferred out of a court; (3) having no need to maintain his or her original post after a change of post; (4) being determined to be incompetent in the post through appraisal; (5) being unable to perform the functions and duties of a judge for a long period of time due to poor health; (6) having retired from the post; (7) having resigned the post, or having been dismissed; or (8) being disqualified from continuing to hold the post because of violation of discipline or law or commission of a crime. Article 14 Once the organ discovers that the appointment of a person as judge made by it is in violation of the provisions of this Law governing the qualifications for judges, it shall revoke the appointment. Where a court at a higher level discovers that the appointment of a judge made by a court at a lower level is in violation of the provisions governing the qualifications for judges, the former shall suggest to the latter that it revoke the appointment in accordance with law or that the it, in accordance with law, suggest to the standing committee of the people’s congress at the same level that it revoke the appointment. Article 15 No judges may concurrently be members of the standing committees of the people’s congresses, or hold posts in administrative organs, procuratorial organs, enterprises or institutions, or serve as lawyers. Chapter VI Posts to Be Avoided Article 16 Judges who are connected by husband-wife relationship, or who are directly related by blood, collaterally related within three generations, or closely related by marriage may not, at the same time, hold the following posts: (1) the president, vice- presidents, members of the judicial committee, chief judges or associate chief judges of divisions in the same People’s Court; (2) the president, vice-presidents, judges or assistant judges in the same People’s Court; (3) the chief judge, associate chief judges, judges or assistant judges in the same division; or (4) presidents or vice-presidents of the People’s Courts at the levels next to each other. Article 17 No judge may, within two years after leaving his or her post from a People’s Court, serve as an agent ad litem or a defender in the capacity of a lawyer. No judge may, after leaving his or her post from a People’s Court, serve as an agent ad litem or a defender in a case being handled by the court where he or she previously held a post. No spouse or children of a judge may serve as an agent ad litem or a defender in a case being handled by the court where the judge holds a post. Chapter VII Grades of Judges Article 18 Judges are divided into twelve grades. The President of the Supreme People’s Court is the Chief Justice, and judges from the second to the twelfth grade are composed of associate justices, senior judges and judges. Article 19 Grades of judges shall be determined on the basis of their posts, their actual working ability and political integrity, their professional competence, their achievements in judicial work and their seniority. Article 20 Measures for the establishment of the grades and for their evaluation and promotion shall be formulated separately by the State. Chapter VIII Appraisal Article 21 Appraisal of judges shall be conducted by the People’s Courts the judges belong to. Article 22 The appraisal of judges shall be carried out objectively and impartially, through the combined efforts of the leaders and masses, and routinely and annually. Article 23 The appraisal of judges shall include their achievements in judicial work, their ideological level and moral character, their competence in judicial work and their mastery of law theories, their attitude in and style of work. However, emphasis shall be laid on their achievements in judicial work. Article 24 The results of the annual appraisal shall fall into three grades: excellent, competent and incompetent. The results of appraisal shall be taken as the basis for award, punishment, training, removal or dismissal of a judge, and for readjustment of his or her grade and salary. Article 25 A judge shall be informed of the result of the appraisal in written form. If the judge disagrees with the result, he or she may apply for reconsideration. Chapter IX Training Article 26 Theoretical and professional training for judges shall be carried out in a planed way. The principles of integrating theory with practice, giving lectures in light of the needs, and emphasizing practical results shall be applied in the training of judges. Article 27 The judges colleges and universities of the State and other institutions for training judges shall, in accordance with relevant regulations, undertake the task of training judges. Article 28 The results of the studies of judges and appraisals made during their training shall be taken as one of the bases for their appointment and promotion. Chapter X Awards Article 29 Judges who have made significant achievements and contributions in judicial work, or performed other outstanding deeds shall be rewarded. The principle of combining moral encouragement with material reward shall be applied in rewarding judges. Article 30 Judges who have any of the following achievements to their credit shall be rewarded: (1) having achieved notable successes in enforcing laws and handling cases impartially; (2) having accumulated rich experience in judicial practice that may serve as a guide in judicial work; (3) having made proposals for the reform of judicial work that have been adopted and have produced remarkable results; (4) having performed outstanding deeds in safeguarding the interests of the State, the collective and the people against heavy losses; (5) having performed outstanding deeds by bravely fighting against illegal or criminal acts; (6) having made judicial proposals that have been adopted and have produced remarkable results, or having scored outstanding successes in publicizing the importance of the legal system and guiding the work of the people’s mediation committees; (7) having scored outstanding achievements in protecting State secrets and secrets of judicial work; or (8) having performed other meritorious deeds. Article 31 The awards include: Citation for Meritorious Deeds, Merit Citation Class III, Merit Citation Class II, Merit Citation Class I, and a post_title of honour. The awards shall be authorized and procedures gone through in accordance with relevant regulations. Chapter XI Punishment Article 32 No judge may commit any of the following acts: (1) to spread statements damaging the prestige of the State; to join illegal organizations; to take part in such activities as assembly, procession and demonstration against the State; and to participate in strikes; (2) to embezzle money or accept bribes; (3) to bend law for personal gain; (4) to extort confessions by torture; (5) to conceal or falsify evidence; (6) to divulge State secrets or secrets of judicial work; (7) to abuse functions and powers; and to infringe upon the lawful rights and interests of natural persons, legal persons or other organizations; (8) to neglect his or her duty so as to wrongly judge a case or to cause heavy losses to the party concerned; (9) to delay the handling of a case so that work is adversely affected; (10) to take advantage of the functions and powers to seek gain for himself or herself or other people; (11) to engage in profit-making activities; (12) to meet the party concerned or his or her agent without authorization and attend dinners or accept presents given by the party concerned or his or her agent; or (13) to commit other acts in violation of law or discipline. Article 33 A judge who has committed any of the acts listed in Article 32 of this Law shall be given sanctions; if the case constitutes a crime, he or she shall be investigated for criminal responsibility in accordance with law. Article 34 The sanctions include: a disciplinary warning, a demerit recorded, a grave demerit recorded, demotion, dismissal from the post and discharge from public employment. The salary of a judge who has been dismissed from the post shall at the same time be reduced and his or her grade be demoted. Article 35 A sanction shall be authorized and procedures gone through in accordance with relevant regulations. Chapter XII Salary, Insurance and Welfare Article 36 The salary system and scales for judges shall, in light of the characteristics of judicial work, be formulated by the State. Article 37 The system under which the salaries of judges are increased regularly shall be practiced. The salary of a judge who has been confirmed through appraisal as being excellent or competent may be raised in accordance with regulations; the salary of a judge who has made special contributions may be raised in advance in accordance with regulations. Article 38 Judges shall enjoy judicial allowances, regional allowances and other allowances and insurance and welfare benefits as prescribed by the State. Chapter XIII Resignation and Dismissal Article 39 If a judge requests resignation, he or she shall present an application in written form before he or she shall be removed in accordance with the procedures as provided by law. Article 40 A judge shall be dismissed if he or she is found to be in any of the following circumstances: (1) to be confirmed by annual appraisal as being incompetent for two successive years; (2) to be unqualified for the present post and decline to accept other assignments; (3) to refuse to accept reasonable transfer, which is necessitated by restructuring of the judicial organ or reduction of the size of the size of the staff; (4) to have stayed away from work without leave or to have overstayed his or her leave without good reason for fifteen days or more in succession, or for thirty days or more in a year aggregated; or (5) to fail to perform a judge’s duty, and make no rectification after criticism. Article 41 A judge who is dismissed shall be removed from the post in accordance with the procedures as provided by law. Chapter XIV Retirement Article 42 The retirement system regarding judge shall, in light of the characteristics of judicial work, be formulated separately by the State. Article 43 After retirement judges shall enjoy the insurance of old-age pension and other benefits as prescribed by the State. Chapter XV Petition and Complaint Article 44 If a judge disagrees with the sanction given to him or her or the disposition of his or her case by a People’s Court, he or she may, within 30 days from the date of receiving the decision on the sanction or disposition, apply for reconsideration to the organ which gave the sanction or disposed of the case and shall have the right to appeal to the organ at a level higher than the organ which gave the sanction or disposed of the case. The organ that receives the appeal must make a decision on it in accordance with regulations. During the period of reconsideration or petition, execution of the decision on a sanction or disposition made with regard to a judge shall not be suspended. Article 45 If a State organ or any of its functionaries commits an act infringing upon the rights of a judge as provided by Article 8 of this Law, the judge shall have the right to make a complaint. If an administrative organ, a public organization or an individual interferes in a case that a judge is trying according to law, that organ, organization or individual shall be investigated for responsibility according to law. Article 46 The petition or complaint made by a judge shall be true to facts. If a judge makes up a story or lodges a false accusation against an innocent person, he or she shall be investigated for responsibility according to law. Article 47 Where the sanction given to a judge or the disposition of hie or her case is wrong, it shall be put right without delay; if it has damaged the judge’s reputation, the reputation shall be rehabilitated, the ill effects shall be eliminated and an apology shall be made; if it has caused financial losses to the judge, compensations shall be made. The persons who are directly responsible for retaliation shall be investigated for responsibility according to law. Chapter XVI Commission for Examination and Assessment of Judges Article 48 A People’s Court shall establish a commission for examination and assessment of judges. The functions and duties of a commission for examination and assessment of judges are to guide the training, examination, appraisal and assessment of judges. Specific measures in this regard shall be formulated separately. Article 49 The number of persons on a commission for examination and assessment of judges shall be five to nine. The chairman of a commission for examination and assessment of judges shall be assumed by the president of the court it belongs to. Chapter XVII Supplementary Provisions Article 50 In light of the need of judicial work, the Supreme People’s Court may shall, in conjunction with the relevant departments, formulate measures to fix the proportion of judges to other staff members in the People’s Courts at different levels. Article 51 The State institutes a uniform judicial examination system for persons to be appointed judges or procurators for the first time, or to obtain the qualifications for lawyer. The judicial administration department under the State Council shall, in conjunction with the Supreme People’s Court and the Supreme People’s Procuratorate, formulate implementation measures for judicial examination. The judicial administration department under the State Council shall take charge of the implementation of the measures. Article 52 The executors of the People’s Courts shall be administered with reference to the relevant provisions of this Law. Measures for the administration of the clerks of the People’s Courts shall be formulated by the Supreme People’s Court. The administrative judicial personnel of the People’s Courts shall be administered in accordance with the relevant regulations of the State. Article 53 This law shall go into effect as of July 1, 1995.

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