Home China Laws Page 206

China Laws

CIRCULAR OF THE STATE ECONOMIC AND TRADE COMMISSION, THE MINISTRY OF FOREIGN TRADE AND ECONOMIC COOPERATION, THE GENERAL ADMINISTRATION OF CUSTOMS ON DECISION OF THE SECOND BATCH LIST OF IMPORT-RESTRICTED COMMODITIES IN PROCESSING TRADE






The Customs General Administration, the Ministry of Foreign Trade and Economic Cooperation, the State Economic and Trade Commission

Circular of the State Economic and Trade Commission, the Ministry of Foreign Trade and Economic Cooperation, the General Administration
of Customs on Decision of the Second Batch List of Import-Restricted Commodities in Processing Trade

GuoJinMaoMaoYi [1999] No.934

September 27, 1999

Economic and trade commissions (economic commissions, planning and economic commissions), foreign trade and economic commissions (departments,
bureaus) of various provinces, autonomous regions, and municipalitie directly under the Central Government, municipalities separately
listed on the State plan and Xinjiang Production and Construction Corps, Guangdong Branch, various Customs directly under the General
Administration of Customs, and relevant departments under the State Council:

Based on the relevant regulations stipulated in the Circular of the Ministry of foreign Trade and Economic Cooperation and Other Departments
on the Opinions of Adopting Further Measures to Encourage the Expansion of Foreign Trade Export Transmitted by the General Office
of the State Council (GuoBanFa [1999] No. 71) the List of Restricted Commodities in Processing Trade (the second batch) is hereby
distributed to you. The “actual operation” of bank deposit account shall be implemented from October 1, 1999 according to the relevant
regulations. Contracts of processing trade approved by competent foreign trade and economic cooperation departments before October
1 and put on record in the customs office before January 1, 2000 shall still be implemented according to original regulations till
the contracts expire. Contracts approved to be prolonged can have an extension of at most half a year, those applying for the second
extension shall be levied by the Customs account deposit which is equal to the taxable amount on materials and parts not processed
for export. Customs at various localities shall bay close attention to the handling of filing procedures for contracts of processing
trade approved before October 1. htm/e02506.htmNew Page 1

￿￿

￿￿

Attachment:

LIST OF RESTRICTED COMMODITIES IN PROCESSING TRADE 

(The Second Batch) 

￿￿

Commodity

Name of Commodity

Tariff Number

1. Sugar

 

Cane sugar, without perfume or colorant

17011100

 

Beet sugar, without

17011200

 

Perfume or colorant Granulated sugar

17019910

 

Refined white sugar

17019920

2. Vegetable oil (notchanged by chemicalprocesses)

 

Preliminary pressed bean oil

15071000

 

Other bean oils and their separated products

15079000

 

Preliminary pressed peanut oil

15081000

 

Other peanut oils and their separated products

15089000

 

Preliminary pressed palm oil

15111000

 

Other palm oils and their separated products

15119000

 

Preliminary pressed sunflower oil or safflower oil

15121100

 

Preliminary pressed cottonseed oil. With cottonseed phenol or not

15122100

 

Other cotton seed oils and their separated products

15122900

 

Preliminary pressed rape oil

15141010

 

Preliminary pressed mustard oil

15141090

 

Other rape oils or mustard oils and their separated products

15149000

 

Preliminary pressed com oil

15152100

 

Sesame oil and its separate products

15155000

3. Natural rubber

 

Natural latex, whether vulcanized or nor

40011000

 

Smoked rubber sheet

40012100

 

Technology sorted natural rubber (TSNR)

40012200

 

Natural rubber in other forms

40012900

4. Wool

 

Uncombed fatted sheared wool

51011100

 

Other uncombed fatted wool

51011900

 

Uncombed de-fatted sheared wool, not carbonized

51012100

 

Other uncombed de-fatted wool, not carbonized

51012900

 

Uncombed carbonized wool

51013000

 

Wool noil

51031010

 

Carded wool

51051000

 

Combed wool in fragments

51052100

 

Wool tops and other combed wool

51052900




DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON BANNING HERETICAL CULT ORGANIZATIONS, PREVENTING AND PUNISHING CULT ACTIVITIES

CIRCULAR OF THE MINISTRY OF FOREIGN TRADE AND ECONOMIC COOPERATION CONCERNING THE RELEVANT ISSUES ON THE ADJUSTMENT OF THE MEASURES FOR THE ADMINISTRATION OF THE EXPORT MANAGEMENT OF THE DRAWNWORK PRODUCTS

The Ministry of Foreign Trade and Economic Cooperation

Circular of the Ministry of Foreign Trade and Economic Cooperation Concerning the Relevant Issues on the Adjustment of the Measures
for the Administration of the Export Management of the Drawnwork Products

WaiJingMaoGuanFa [1999] No.745

December 17, 1999

Commissions (departments, bureaus) of foreign trade and economic cooperation in various provinces, autonomous regions, municipalities
directly under the Central Government and municipalities separately listed on the State plan, every concerned enterprise of foreign
trade and economic cooperation:

In order to seriously carry out the Circular of the General Office of the State Council for Transmitting the Opinions of the Ministry
of Foreign Trade and Economic Cooperation and other Ministries on Taking Further Measures to Encourage Expanding Foreign Trade Export
(GuoBanFa [1999] No.71), to further decrease product varieties under export quota and license control and to relax the control on
export right, the Ministry of Foreign Trade and Economic Cooperation, based on the drawnwork export performance in the recent two
years, has decided to abolish the license control on drawnwork export and stop checking and ratifying drawnwork export qualifications
of export companies starting from January 1,2000. The Circular on Printing and Distributing the Interim Provisions for the Export
Administration of the Drawnwork Products (WaiJingMaoGuanFa [1997] No.614) is nullified simultaneously.

The Circular hereby given shall be implemented accordingly.

 
The Ministry of Foreign Trade and Economic Cooperation
1999-12-17

 




CIRCULAR OF THE STATE ADMINISTRATION OF FOREIGN EXCHANGE AND THE GENERAL ADMINISTRATION OF CUSTOMS ON LAUNCHING A PILOT PROJECT FOR NETWORK EXAMINING THE VERIFICATION OF EXPORT COLLECTION IN FOREIGN EXCHANGE BY ELECTRONIC SYSTEM FOR EXECUTING LAWS AT PORTS

The State Administration of Foreign Exchange, the General Administration of Customs

Circular of the State Administration of Foreign Exchange and the General Administration of Customs on Launching a Pilot Project for
Network Examining the Verification of Export Collection in Foreign Exchange by Electronic System for Executing Laws at Ports

Huifa [2001] No.7

January 22, 2001

Shanghai, Tianjin, and Guangzhou Branch of the State Administration of Foreign Exchange (hereinafter SAFE), Beijing Department of
the SAFE, Guangdong Branch of the General Administration of Customs (hereinafter GAC), and each Customs directly under GAC:

According to the written reply of the State Council to GAC and other 11 government departments on the Written Request on Relevant
Issues Concerning Setting up An Electronic System For Executing Laws At Ports (hereinafter ESELAP), and to the instructions of the
State Council Leaders on Speeding up the Establishment of ESELAP, ESELAP has been developed and tested. It was put into use experimentally
on December 15, 2000 in Beijing, and is planned to operate in Shanghai, Tianjing, and Zhuangzhou at the beginning of February 2001.

A sub-system of ESELAP named Export Collection in Foreign Exchange makes use of the advanced information technology, draws support
from the state telecommunication public network. The enterprise can apply for verification certificate of export collection in foreign
exchange (hereinafter Verification Certificate) by inter-net at any time. SAFE can issue Verification Certificates by inter-net,
set up a live nationwide electronic accounts Database of Verification Certificate in pubic data center, and provide electronic data
of Verification Certificates to the customs and departments collecting state taxes for customs declarations and drawbacks. Thus ESELAP
shall improve foreign exchange supervision by cross-checking electronic data, and prevent lawless persons from using forged, altered,
embezzled, or falsely used paper-made Verification Certificates for foreign exchange evasion, smuggling, and drawbacks.

To ensure smooth experimental operation of the System of Export Collection in Foreign Exchange (hereinafter SECFE), relevant issues
are circulated as follows:

1.

SECFE is a major project of the state to formalize foreign trade and financial order, and to ensure economic safety of the state.
It is also one of the sub-systems of ESELAP that go into experimental operation first. Branches of SAFE in pilot cities and every
customs in the whole country shall attach great importance to the experimental operation of SECFE. Leaders at each level shall personally
organize the work of propaganda, mobilization, and training in their own department, especially the work of implementation. SAFE
and the customs shall each take their own responsibility and cooperate each other closely in order to establish a clear and harmonious
inter-department working mechanism. SAFE shall issue Verification Certificates by inter-net seriously, and ensure the electronic
accounts data of Verification Certificates authentic and correct. Customs shall check the electronic accounts data of Verification
Certificates issued in pilot areas strictly, and stop all kinds of foreign exchange evasion by using forged, altered, embezzled,
and falsely used paper-made Verification Certificates.

2.

SAFE branches in pilot cities shall do following works strictly according to requirement:

(1)

Employing new version Verification Certificates. New Version Verification Certificate refers to one that is stamped with bar code
and special seal for network experiment in the column of term of validity. New version Verification Certificate needs not to be marked
with term of validity. It is regarded as long-term valid.

(2)

The amount of paper-made new version Verification Certificate issued by SAFE to the enterprise shall be the smaller one comparing
the amount applied for by inter-net with that confirmed by the local SECFE that the enterprise can acquire. SAFE shall simultaneously
input the electronic accounts data of Verification Certificate issued to the public data center.

(3)

SAFE shall no longer require the applicant on the spot fill out its name in or affix its name seal to paper-made new version Verification
Certificate. However, before officially using the new version Verification Certificate, the user shall fill out its name or affix
its name seal, and affix its official seal to it.

(4)

When conducting the procedure of verification of export collection in foreign exchange, SAFE shall examine paper-made new version
Verification Certificates, customs declaration form and its special copy for verifying export foreign exchange earnings collected,
check the data in electronic accounts of customs declaration form to see if they show no difference from those in paper-made customs
declaration form. If so, the verification procedure shall be conducted, and the data verified shall be input into the Public Data
Center timely.

(5)

If new version Verification Certificate has no electronic accounts data, or electronic accounts show difference from paper-made vouchers,
the SAFE branch who issued it shall accept the enterprise inquiry timely. The SAFE who accepts the inquiry shall resolve all of the
problems in 5 working days. If the difference is derived from wrong paper-made vouchers, mistakes shall be corrected with the vouchers,
if is from wrong electronic accounts data, the data shall be corrected or supplemented. SAFE shall ensure the accuracy of the paper-made
vouchers of new version Verification Certificate and electronic accounts data, as well as the consistence between them.

3.

Each customs in pilot cities shall do following works strictly according to requirement:

(1)

When conducting the procedure of customs declaration for the enterprise, customs shall adhere to the principle of one copy of Verification
Certificate, one copy of customs declaration form.

(2)

Before declaring exports to customs, the enterprise shall record the serial number of the new version Verification Certificate at
the same customs that it will declare to by inter-net in advance. The customs shall not accept unrecorded Verification Certificate.

(3)

Customs who check new version Verification Certificate by external network shall examine case by case the consistence (including the
serial number of the Verification Certificates, the name of enterprise, etc.) between paper-made Verification Certificate and electronic
accounts on the spot of export declaration. For Customs who check new version Verification Certificates automatically by internal
network, the computer shall automatically compare relevant contents (including the serial number of the Verification Certificate,
name code of the enterprise) between the customs declaration form and the electronic accounts data of new version Verification Certificate.
Examination shall be strengthened on the spot of export declaration to ensure voucher-to-voucher consistence, and voucher-to-electronic
data consistence of customs declaration form and new version Verification Certificate.

(4)

When conducting the procedure of customs clearance, customs shall write their opinion in the column of Check and Release by Customs,
and make a note of been used in electronic accounts data of new version Verification Certificates by computer or by hand.

(5)

In the case that goods are returned in full-amount, customs who check new version Verification Certificate by external network shall
delete the information of corresponding customs declaration form, and at the same time mark the electronic accounts data of new version
Verification Certificate with Goods Returned by hand. For customs who check new version Verification Certificate automatically by
internal network shall delete the information of corresponding customs declaration form, the computer shall at the same time automatically
mark the electronic accounts data of new version Verification Certificate with Goods Returned.

(6)

In the case that customs declaration form is returned because of being filled incorrectly, customs shall reinstate electronic accounts
data of corresponding new version Verification Certificate as Unused.

(7)

Customs shall ensure the accuracy of the paper-made vouchers of customs declaration form and electronic accounts data, as well as
the consistence between them. If customs declaration form has no electronic accounts data, or electronic accounts data show difference
from paper-made vouchers, the customs who issued it shall accept the enterprise inquiry timely. The customs that accept the inquiry
shall resolve all of the problems in 5 working days. If the difference is derived from wrong paper-made vouchers, mistakes shall
be corrected with the vouchers. If it is from wrong electronic data, the data shall be corrected or supplemented.

4.

Timetable for experimental operation of SECFE

(1)

As of February 8, 2001, export enterprises in Beijing shall apply for new version Verification Certificates by inter-net, and apply
for paper-made new version Verification Certificates with SAFE by presenting their IC card. New version Verification Certificate
shall begin to be employed as of February 18. Customs nationwide shall check the electronic accounts data of paper-made new version
Verification Certificates in Beijing by network as of February 18. Unused old version paper-made Verification Certificates of the
enterprise can not be used any longer as of the same day. All of them shall be returned to SAFE for being written off in 1 month.

(2)

As of March 15, 2001, every enterprise in Shanghai, Tianjin, and Guangzhou shall apply for new version Verification Certificates by
inter-net, and apply for paper-made new version Verification Certificates with SAFE by presenting its IC card. New version Verification
Certificate shall begin to be employed as of April 1, 2001. Customs nationwide shall check the electronic accounts data in these
cities by network when enterprises in these cities begin to use paper-made new version Verification Certificate for customs declaration.
Unused old version paper-made Verification Certificates of the enterprise can not be used any longer as of April 1. All of them shall
be returned to SAFE for being written off in 1 month.

(3)

SECFE is planned to operate nationwide as of June 1, 2001. Every enterprise, SAFE branch, and customs shall operate according to the
requirement of SECFE.

5.

An Announcement is distributed here as an attachment to you for smooth experimental operation of SECFE. Please make it pubic in relevant
media and put it up at the office spot of SAFE and customs according to the course of experimental operation.

If there is any problem during the implementation, please report to SAFE of GAC in time.

Hotline to SAFE: 010-68518956

Hotline to GAC: 010-65195656



 
The State Administration of Foreign Exchange, the General Administration of Customs
2001-01-22

 







INTERIM GENERAL RULES CONCERNING INSPSCTION OF ENTRY AND EXIT TRAINS, TRAIN CREW, PASSENGERS AND LUGGAGE

Interim General Rules Concerning Inspsction of Entry and Exit Trains, Train Crew, Passengers and Luggage

     (Effective Date:1951.05.24–Ineffective Date:)

1. These General Rules are formulated to unify the inspection work relating to the entry and exit trains, train crew, passengers,
luggage, and articles passengers carry along in order to ensure the safety of driving, to maintain the public order in the border
areas, to prevent epidemic diseases from spreading, and to suppress smuggling.

2. The following government organs shall, in accordance with their respective competent scope of operations carry out inspections,
at stations in the country’s border areas, of the entry and exit trains, train crew, passengers, luggage, and articles passengers
carry along.

(1) Public security organs: It shall be responsible for inspecting passengers’ passports and other certificates, for safeguarding
the operations on trains, and for maintaining the public order in the country’s border areas; shall work in cooperation with the
Customs Office in inspecting trains, train crew, passengers, luggage, and articles passengers carry along; and, when necessity arises,
shall inspect certain suspicious passengers separately.

(2) Quarantine organs: It shall be responsible for inspection and prevention of diseases and epidemic diseases on trains and among
train crew and passengers.

(3) Customs offices: It shall be responsible for inspecting trains, train crew, passengers, luggage, and articles passengers carry
along, for smuggled goods; and when necessary, it shall inspect passengers suspicious of smuggling individually.

Other government organs, unless specially authorized by the Government Administrative Council, are not permitted to conduct inspections.

3. To carry out the inspection of the entry and exit trains, train crew, passengers, luggage, and articles passengers carry along,
the railway authorities shall notify all inspection units concerned to effect a coordinated inspection at a specified time in accordance
with the stipulations in the preceding article; if no special situation occurs, the inspection shall be made, in principle, just
once.

4. In principle, inspections are not carried out on board the trains; when necessity arises, however, a coordinated inspection shall
be carried out on board the trains by the public security organ, the Customs office and the quarantine organ; the working procedures
for such a coordinated inspection shall be worked out by the organs concerned through consultation.

5. The inspection of foreign diplomatic personnel shall be carried out in accordance with the pertinent provisions promulgated by
the Ministry of Foreign Affairs under the Central People’s Government.

6. In principle, inspections are not carried out on board the domestic trains, except by the public security organ; however, inspections
shall be carried out by the organs concerned through the railway authorities under either of the following two circumstances.

(1) When trains running from or to epidemic-stricken areas, or when epidemic cases or deaths from epidemic diseases occur on the train,
and the quarantine organ considers it necessary to make an inspection;

(2) When the train is running close to border area where smuggling is rampant, or when suspicious cases of smuggling arise and the
Customs office considers it necessary to make an inspection.

7. At all stations on the country’s borders, the public security organ shall be responsible for calling and presiding over regular
meetings on the coordination in inspection work; and all organs concerned shall discuss problems that crop up during the inspections,
and exchange views on how to coordinate their actions, to work in close cooperation under division of competence, and to simplify
operative procedures.

8. Government inspection personnel shall wear uniforms and the badges and armbands issued by their respective organs.

9. The term inspection, as mentioned in these General Rules, refers to the inspection provisions listed in the various items in Article
2 of these General Rules. Other provisions of inspection, such as the control of cargo shipment and the inspection and examination
of goods for taxation as executed by the Customs office, shall be executed by various organs concerned in accordance with the existing
relevant provisions.

10. All the inspection organs concerned under the Central Government shall, in accordance with their respective competent scope of
operations, send immediately to the Ministry of Railways the regulations and decrees concerning the prohibitions, restrictions and
bans to be imposed on the railway transportation of passengers and cargos; and the same procedure shall be followed when amendments
are made.

11. These General Rules shall go into effect after their promulgation by the Government Administrative Council. If any former inspection
procedures adopted in various regions conflict with these General Rules, the former shall be abolished.

    






DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON ISSUE WHETHER PERSONS DEPRIVED OF POLITICAL RIGHTS CAN SERVE AS DEFENDERS

Category  LITIGATION Organ of Promulgation  The Standing Committee of the National People’s Congress Status of Effect  In Force
Date of Promulgation  1956-05-08 Effective Date  1956-05-08  


Decision of the Standing Committee of the National People’s Congress on Issue Whether Persons Deprived of Political Rights Can Serve
As Defenders

(Adopted at the 39th Meeting of the Standing Committee of the National

People’s Congress on May 8, 1956)

    On May 8, 1956, the thirty-ninth Meeting of the Standing Committee of
the National People’s Congress discussed the issue whether persons deprived
of political right can serve as defenders or not, which is submitted by the
Supreme People’s Court. It was decided that persons deprived of political
rights can not serve as defenders during the period of depriving of their
political rights, unless those deprived of politecal rights are close
relatives or guardians of defendants.






REGULATIONS FOR TAXATION ON THE TRANSPORTATION INCOME OF VESSELS OF FOREIGN NATIONALITY

THE LAW OF THE PEOPLE’S REPUBLIC OF CHINA ON JOINT VENTURE USING CHINESE AND FOREIGN INVESTMENT

REGULATIONS OF THE MINISTRY OF FINANCE CONCERNING THE COLLECTION AND REMISSION OF INDUSTRIAL AND COMMERCIAL TAXES ON IMPORT AND EXPORT COMMODITIES

INCOME TAX LAW CONCERNING CHINESE-FOREIGN JOINT VENTURES

The Income Tax Law of the PRC Concerning Chinese-Foreign Joint Ventures

    

(Adopted by the Third Session of the Fifth National People’s Congress and Promulgated on and Effective as of September 10, 1980)

   Article 1 Income tax shall be paid in accordance with the provisions of this Law by Chinese-foreign joint ventures (hereafter referred to as
“joint ventures”) located in the People’s Republic of China on all of their income from production and business operations and on
other income.

Income tax on the income from production and business operations and on other income of branches of a joint venture inside and outside
China shall be paid by their head office on a consolidated basis.

   Article 2 The taxable income of a joint venture shall be the excess of its gross income in a tax year over its deductible costs, expenses and
losses.

   Article 3 The income tax rate on joint ventures shall be 30 percent. In addition, a local income tax of 10 percent of the assessed income tax
shall be levied.

The income tax rates on joint ventures that develop petroleum, natural gas and other resources shall be stipulated separately.

   Article 4 When a foreign joint venturer remits abroad its share of profit obtained from the venture, an income tax of 10 percent of the remitted
amount shall be levied.

   Article 5 A newly established joint venture scheduled to operate for a period of 10 years or more, upon approval by the tax authorities of
an application filed by the venture, shall be exempted from income tax in the first profit-making year and allowed a 50 percent reduction
of income tax in the second and third years.

With the approval of the Ministry of Finance of the People’s Republic of China, joint ventures engaged in relatively low-profit operations
such as farming and forestry and joint ventures established in remote, economically underdeveloped regions may be allowed a 15 to
30 percent reduction in income tax for another 10 years following the expiration of the period for exemption and reductions specified
in the preceding paragraph.

   Article 6 A joint venturer that reinvests in China its share of profit obtained from the venture for a period of not less than five years shall,
upon a approval by the tax authorities of an application filed by the joint venturer, be refunded 40 percent of the income tax already
paid on the reinvested portion. If it withdraws the investment within five years, it shall repay the refunded tax.

   Article 7 Losses incurred by a joint venture in a tax year may be carried over to the next tax year and offset against a corresponding amount
from that year’s income. Should the income in the subsequent tax year be insufficient to offset the said losses, the balance may
be offset against income in successive years, but within a period not exceeding five years.

   Article 8 Income tax on joint ventures shall be computed and levied on an annual basis and paid in advance in quarterly installments. Such
advance payments shall be made within 15 days after the end of each quarter, and the final settlement shall be made within three
months after the end of each tax year, with a refund for any overpayment or a supplemental payment for any deficiency.

   Article 9 A joint venture shall file its income tax returns in respect of advance payments with the local tax authorities within the period
prescribed for advance payments; and an annual income tax return, together with the statements of final accounts, shall be filed
within three months after the end of the tax year.

   Article 10 Income tax on joint ventures shall be computed in terms of Renminbi. Income in foreign currency shall be taxed on the equivalent
amount converted into Renminbi according to the foreign exchange rate quoted by the State General Administration of Exchange Control
of the People’s Republic of China.

   Article 11 When a joint venture starts to operate, changes its line of production, moves to a new site, ceases to operate or changes or assigns
its registered capital, it shall present the pertinent certificates to and go through tax registration with the local tax authorities
within 30 days after registering with the General Administration for Industry and Commerce of the People’s Republic of China.

   Article 12 The tax authorities have the right to investigate the financial, accounting and tax affairs of a joint venture. The joint venture
must make reports according to the facts and provide pertinent information, may not refuse to co-operate and may not conceal the
facts.

   Article 13 A joint venture must pay its tax within the prescribed time limit. In case of failure to do so, the tax authorities, in addition
to setting a new time limit for tax payment, shall impose a surcharge for overdue payment equal to 1/2 of 1 percent of the overdue
tax for every day in arrears, starting from the first day payment becomes overdue.

   Article 14 The tax authorities may exercise their discretion in light of the circumstances to impose a fine on a joint venture that has violated
the provisions of Article 9, 11 or 12 of this Law.

In dealing with a joint venture that has evaded or refused to pay tax, the tax authorities, in addition to pursuing the tax payment,
may impose a fine of up to but not exceeding five times the tax underpaid or not paid, in accordance with the seriousness of the
case. Cases of gross violation shall be handled by the local people’s courts in accordance with the law.

   Article 15 In case of a dispute with the tax authorities over tax payment, a joint venture must first pay the tax as prescribed before applying
to higher tax authorities for reconsideration. If it does not accept the decision made after re-consideration, it may bring a suit
in the local people’s courts.

   Article 16 Income tax paid abroad by a joint venture or its branches may be credited against the assessed income tax of the head office.

When agreements on avoidance of double taxation have been concluded between the Government of the People’s Republic of China and foreign
governments, income tax credits shall be handle in accordance with the provisions of the respective agreements.

   Article 17 Rules for the implementation of this Law shall be formulated by the Ministry of Finance of the People’s Republic of China.

   Article 18 This Law shall go into effect on the day of its promulgation.

(The English translations are for reference only)

    






CONSTITUTION ACT, 1982 – page 22

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