China Laws

CIRCULAR OF THE STATE COUNCIL CONCERNING THE FURTHER CONSOLIDATION AND STANDARDIZATION OF FUTURES MARKETS

Category	BANKING	Organ of Promulgation	The State Council	Status of Effect	In Force
Date of Promulgation	1998-08-01	Effective Date	1998-08-01

Circular of the State Council Concerning the Further Consolidation and Standardization of Futures Markets

(August 1, 1998)

In pursuance of the arrangement of the State Council, China Securities
Supervision and Control Commission(hereinafter referred to as China
Securities Commission) has stepped up the work of consolidating and
standardizing future markets. Through the efforts in the last few years,
the momentum of blind development of futures markets in China has been
effectively contained with the gradual standardization of market conduct and
strebgthening of supervision and control capability. However, there still
exist at present certain problems in the futures markets which brook no
negligence, among which the most outstanding ones are the excessive number
of futures exchanges and futures brokerage institutions and non-standardi-
zation of operations; a small number of institutions and individuals joining
hands in manipulating the markets and seeking exorbitant profits; existence
of illegal acts of engaging in overseas futures and foreign exchange trading
on margin; weakness in supervision and control forces of the supervision
and control departments and backwardness of the means of supervision and
control. With a view to strengthening the supervision and control of the
futures markets in real earnest, preventing and absolving market risks and
ensuring the smooth carrying out of the experiments of the futures markets,
the relevant questions are hereby notifed as follows in the light of the
spirit of the national conference on finance work and the unified
arrangement of the Central Committee of the Chinese Communist Party and
the State Council:

I.Continuation in the Consolidation, Disbandment and Amalgamation of
Futures Exchanges

(I)The existing 14 futures exchanges shall be consolidated, disbanded and
amalgamated and only 3 futures exchanged shall be retained in Shanghai,
Zhengzhou and Dalian in accordance with the principle of “continuation of the
experiment, strengthening of supervision and control, standardization
according to law and prevention of risks”. The futures exchanges retained
shall practise centralized uniform management and futures exchanges shall be
put under the direct administration of China Securities Commission, taking
the management system of stock exchanges as reference. The general manager
and deputy general manager(s) of a futures exchange shall be appointed by
China Securities Commission, and the chairman and vice chairman(chairmen) of
the board of directors shall be nominated by China Securities Commission and
elected by the board of directors.

(II)Detailed measures of adjustment are as follows:

1.Amalgamation in the same city. Upon appraisal of properties and
funds, Shanghai Metal Exchange, Shanghai Commodities Exchange and Shanghai
Foodgrains and Oils Commodities Exchange shall be amalgamated into Shanghai
Futures Exchange in accordance with the principle of “unified institution,
unified finance, uniform trading, uniform settlement and uniform rules”.

2.Networking in different cities. Excluding the maintenance of Shanghai
Futures Exchange, Zhengzhou Commodities Exchange and Dalian Commodities
Exchange, other futures exchanges shall be reorganized as company-based
local trading halls or local offer halls and conduct net trading with the
above-mentioned 3 futures exchanges. Local trading halls or local offer halls
shall provide the members of futures exchanges with trading seats in
different cities and services of note issuance and shall not engage in
listing of futures categories, shall not engage in match-making in trading
and shall not handle settlement business. Local trading halls or local offer
halls shall enjoy corporate status and be committed independently to the
debtor-creditor relationship of the original futures exchanges.

3.To achieve stable transition, the futures exchanges not to be
retained can also be reorganized by adopting various modes:first,
reorganization as futures brokerage firms; and second, reorganization
as securities management agencies where conditions mature.

II.Cancellation of Part of Futures Trading Categories of Commodities
and Increment in the Futures Trading Guaranty Funds of Part of Commodities
Varieties

To give full play to the functions of futures markets in the discovery
of price and hedging and to further curb over-speculation, the number of commodities futures trading varieties shall be cut down
from 35 to 12,
cancelling 23 categories. 12 commodities varieties of copper, aluminium,
soya bean, wheat, soya bean scum, green bean, natural rubber, plywood,
indica rice, beer barley, red bean and peanut kernel shall be retained.

Increment in the futures trading guaranty funds of part of commodities
varieties. The rate of minimum trading guaranty funds shall be maintained
at the existing 5% without change for the 3 commodities varieties of copper,
aluminium and soya bean which have a better function in hedging and are
not easy to scalp, the rate of minimum trading guaranty funds for the other
9 commodities varieties shall be raised to 10%. Shanghai Futures Exchange,
Zhengzhou Commodities Exchange and Dalian Commodities Exchange shall
re-design the futures contracts and engage in listing and trading upon
the verification and approval of China Securities Commission. Henceforth,
China Securities Commission may in the light of market demand adjust the
listing varieties and fix the rate of minimum trading guaranty funds.

III.Banning Illegal Futures Brokerage Activities, Sorting out and
Consolidating Futures Brokerage Agencies

(I)Revocation of futures brokerage qualification of members of all
non-futures brokerage firms and no agency or individual shall engage in
futures brokerage business without the approval of China Securities
Commission. Departments of industry and commerce administration shall,
in conjunction with China Securities Commission, conduct in a serious
manner investigation and handling with respect to agencies or individuals
engaging in illegal futures brokerage business under various names and
impose a firm ban thereon.

(II)Raise of the rate of minimum registered capital of futures brokerage
firms and promotion of amalgamation and reorganization of futures brokerage
firms to achieve scale operations. Rate of minimum registered capital of a
futures brokerage firm shall be worked out separately by China Securities
Commission.

(III)No futures brokerage firm shall engage in own-account futures
business operations, further sorting out and consolidation shall be carried
out with respect to agency business and standardization of all links in
trading realized so as to put risks under strict control.

(IV)Perfection of annual inspection system, nullification of futures
brokerage firms not in keeping with the provisions, and adequate support
rendered to big-size brokerage firms with standardized operations and good
credit standing.

IV.Strict Control over Overseas Futures Trading

The State Council hereby reiterates once again that no agency or
individual shall, without approval, engage in overseas futures trading
on its/his/her own and no futures brokerage firm shall engage in overseas
futures business. For the small number of import and export enterprises
which have the actual requirements to exploit overseas futures markets in
hedging, China Securities Commission shall, in conjunction with the State
Economic and Trade Commission and the Ministry of Foreign Economic Relations
and Trade, carry out strict examination and verification and upon submission
to and approval by the State Council, issue overseas futures business
licences. No enterprise without obtaining the overseas futures business
licence shall engage in overseas futures trading under any pretext and
in any form. Enterprises having obtained overseas futures business licences
shall only be permitted to engage in hedging in overseas futures markets
and shall not engage in speculative trading. The State Economic and Trade
Commission and the Ministry of Foreign Economic Relations and Trade shall,
in conjunction with China Securities Commission, determine the trading
varieties and the maximum futures trading turnover in accordance with the
import and export commodities categories and actual trade volume of those
enterprises, and China Securities Commission shall designate their overseas
futures brokerage agencies and overseas futures exchanges.

Overseas Chinese-capital agencies shall be prohibited to engage in
overseas futures trading on their own without approval, those in violation
thereof shall be investigated of the liability of the personnel involved.
The State Economic and Trade Commission and the Ministry of Foreign Economic
Relations and Trade shall carry out sorting out and consolidation of industrial and foreign trade enterprises already engaging in
overseas
futures trading and report the results of consolidation to the State
Council and despatch a copy simultaneously to China Securities Commission.

China Securities Commission shall, in conjunction with the departments
concerned, strengthen the supervision and control over illegal overseas
futures trading. China Securities Commission shall, in conjunction with the
departments concerned, investigate and handle cases involving securities
operating agencies’ and futures brokerage agencies’ operations in overseas
futures in violation of law; the State Administration of Industry and
Commerce shall, in conjunction with the departments concerned, investigate
and handle cases involving other agencies illegally engaging in overseas
futures. Stern penalties shall be meted out to enterprises and overseas
Chinese-capital agencies engaging in overseas futures trading on their own
in violation of the afore-said provisions, persons-in-charge and persons
directly responsible of the enterprises shall be imposed the penalty from
removal from office to expulsion by their higher competent departments,
and the leadership of their higher competent departments shall be
investigated of their responsibilities; where a crime has been constituted,
the case shall be transferred to the judicial organ for the investigation
of criminal liability according to law.

V.Acceleration of Legislation and Further Strengthening of Supervision
and Control over Futures Markets

As futures markets are highly risky and speculative, legislation for
futures markets shall be accelerated to realize supervision and control
in accordance with law. The Legislative Affairs Office under the State
Council and China Securities Commission should make good use of time in
drafting the regulations on futures trading administration to be submitted
to the State Council for review. China Securities Commission should further
step up supervision and control over futures markets, standardize and unify
the rules of futures markets on trading, settlement and delivery. Financial
institutions, institutions, Party and government organs are strictly
prohibited to participate in futures trading, state-owned enterprises
are strictly prohibited to engage in futures trading in violation of regulations, credit funds and financial funds are strictly prohibited
to flow into futures markets in any form, and financial institutions shall
not provide financing or guaranty for futures trading. No institution shall
engage in financial futures trading without approval. Domestic financial
institutions’ foreign exchange trading in violation of regulations shall
be investigated and handled in accordance with law. Internal management of and external supervision and control over the financial
institutions
engaging in forward exchange as well as straddling, exchange rate swap and
other businesses shall be strengthened.

As of the date of issuance of this Circular, all futures exchanges shall
stop forthwith to roll out any new contract, trading may be conducted to the
last trading day for the contracts already listed. As of January 1, 1999,
operations shall start officially in accordance with the new futures
commodities varieties and rate of trading guaranty funds. China Securities
Commission should further step up supervision and control and intensify its
efforts in law enforcement. All regions and departments should earnestly
implement the spirit of this Circular, exerting efforts in coordination and
rendering active support for China Securities Commission in doing well the
work of futures markets standardization and consolidation so as to maintain
market and social stability.

CIRCULAR OF THE MINISTRY OF FOREIGN TRADE AND ECONOMIC COOPERATION CONCERNING THE EXTENSION OF THE GRACE PERIOD OF TAX-EXEMPTION OF IMPORT EQUIPMENT AND RAW MATERIALS OF ENTERPRISES WITH FOREIGN INVESTMENT

The Ministry of Foreign Trade and Economic Cooperation

Circular of the Ministry of Foreign Trade and Economic Cooperation Concerning the Extension of the Grace Period of Tax-exemption of
Import Equipment and Raw Materials of Enterprises with Foreign Investment

WaiJingMaoZiFa [1997] No.768

November 28, 1997

Commissions (departments, 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, commissions of foreign trade and economic
cooperation of Ha’Erbin, Changchun, Shenyang, Chengdu, Xi’an, Nanjing, Wuhan, Guangzhuo, the Investment Promotion Bureau of Shenzhen:

Approved by the State Council, the equipment and raw materials imported within the total investment of enterprises with foreign investment
that were approved by laws to be established before March 31,1996, apply to the import duty policies of the date before March 31,
1996 until the completion of the import.

Please implement as above.

The Ministry of Foreign Trade and Economic Cooperation
1997-11-28

CIRCULAR OF THE PEOPLE’S BANK OF CHINA ON ISSUING THE REGULATION ON ADMINISTRATION OF DOMESTIC FOREIGN EXCHANGE ACCOUNT

The People’s Bank of China

Circular of the People’s Bank of China on Issuing the Regulation on Administration of Domestic Foreign Exchange Account

YinFa [1997] No.416

October 7, 1997

Branch of the People’s Bank of China (hereinafter “PBC”) in each province, autonomous region, municipality directly under the Central
Government,Shenzhen branch of PBC; Branch of the State Administration of Foreign Exchange (hereinafter “SAFE”) in each province,
autonomous region, municipality directly under the Central Government, Shenzhen branch of SAFE:

In order to standardize the opening and use of domestic foreign exchange account and strengthen administration on foreign exchange
account,the State Administration of Foreign Exchange legislates the Regulation on Administration of Domestic Foreign Exchange Account
in accordance with the emended version of Regulation of Foreign Exchange Administration of People’s Republic of China. It is issued
to you for implementation and requested to transmit PBC sub-branches,SAFE sub-branches, financial institutions, and to relevant organizations.If
problems arise during implementation, it is requested that they be reported to SAFE in timely fashion.

Attachment:Regulation on Administration of Domestic Foreign Exchange Account

Chapter I General Provisions

Article 1

In accordance with the Regulation of Foreign Exchange Administration of People’s Republic of China and the Regulation on the Administration
of Surrender, Sales of and Payments in Foreign Exchange, this regulation is legislated in an attempt to regulate opening and use
of foreign exchange account and to strengthen administration on foreign exchange account.

Article 2

The State Administration of Foreign Exchange and its branches and sub-branches (hereinafter as “SAFE” in brief) shall exercise supervision
on foreign exchange account.

Article 3

Domestic entities, foreign establishments, individuals and foreign nationals in China shall abide by this regulation in opening, use
or close foreign exchange account.

Article 4

The terms referred to in this regulation are interpreted below:

1. Financial institutions of deposit refers to banks and non-bank financial institutions having a foreign exchange business license.

2. Foreign exchange account refers to the account of domestic entities, foreign establishments, individuals and foreign nationals
in China maintained at a financial institution which is denominated in a convertible currency.

Article 5

Domestic entities and foreign establishments shall not open foreign currency cash account in general case. Individuals and foreign
nationals in China shall not open exchange account for settlement in general case.

Chapter II Foreign Exchange Account for Current Account Transaction and its Opening and Use

Article 6

Foreign exchange for current account transactions listed below may be held in a foreign exchange account:

(1)

Come-and-go foreign exchange occurred during project construction by domestic entities in operation of oversea contract construction
or labor and technique cooperation;

(2)

Foreign exchange paid and received by domestic entities involved in agent businesses or oversea businesses on behalf of others;

(3)

Foreign exchange received by domestic entities to be paid or settled in a short time, including bid security remitted from oversea,
performance security, foreign exchange received first to be paid later for transfer trade, foreign exchange remittance received by
Post Office in operation of international remittance, foreign exchange received by railway department in oversea guarantee transportation
businesses, foreign exchange deposits received by the Customs, and recognizance etc;

(4)

Come-and-go foreign exchange of ocean shipping companies in international ocean transportation business approved by Ministry of Transportation,
or of foreign transportation companies and charter companies in international freight business approved by Ministry of Foreign Trade
and Economic Cooperation;

(5)

Foreign exchange insurance fees received by insurance institutions to be reinsured overseas or not yet settled;

(6)

Foreign exchange to be paid overseas for donation, assistance or aid as required by agreement;

(7)

Foreign exchange proceeds of duty-free companies from duty-free goods business;

(8)

Project funds of enterprises with export-import license in business of export of jumbo electronic equipment with total project funds
reaching a specified sum and duration, or advancement and progress payments for projects under international bid;

(9)

Foreign exchange within a holding ratio verified by SAFE that is received by international travel agencies and prepaid by foreign
travel agencies;

(10)

Current account foreign exchange of enterprises with foreign investment within a balance ceiling verified by SAFE;

(11)

Foreign exchange used by domestic entities for repayment of principal and payment of interest of domestic or external foreign exchange
loans;

(12)

Foreign exchange expenses of foreign establishments remitted from abroad;

(13)

Foreign exchange proceeds of individuals and foreign nationals in China from current account transactions;

(14)

Other foreign exchange of domestic entities under current account as approved by SAFE.

Article 7

Foreign exchange accounts of domestic entities, opened according to the Article 6 (1)-(10) and (14) of this regulation, shall be used
for receiving foreign exchange under current account and for paying expenditures under current account or capital account expenditures
approved by SAFE.

Article 8

Foreign exchange accounts of foreign establishments, opened according to the Article 6 (12) of this regulation, shall be used for
receiving administrative appropriation remitted from abroad and for paying administrative expenditures.

Article 9

Individuals and foreign nationals in China shall open an foreign exchange account or a foreign currency note deposit account according
to Article 6 (13) of this regulation.

Article 10

Domestic entities shall apply to SAFE for opening a foreign exchange account for current account transactions.

Article 11

Domestic entities (enterprises with foreign investment are excluded) shall submit the following materials when apply to SAFE for opening
a foreign exchange account, fill the approval note of SAFE on opening foreign exchange account (attachment I), and open a foreign
exchange account at a Chinese-funded financial institution after approval, and shall draw foreign exchange account utilization certificate
(attachment II) at SAFE upon presentation of a return receipt of account opening within 5 days of account opening:

(1)

an application report for opening a foreign exchange account;

(2)

business license issued by industrial and commercial administrative department or association registration certificate issued by
civil administrative department, or valid approval documents issued by authority in conformity with the entity’s nature;

(3)

approval documents on businesses issued by State Council’s authorized agencies;

(4)

a contract, an agreement or other relevant materials required by SAFE.

Chinese-funded financial institutions shall make a clear indication of the account number, currency and date of opening and put a
stamp of the institution on the return receipt.

Article 12

Enterprises with foreign investment shall apply to SAFE for opening a current account foreign exchange account with an application
report on opening a foreign exchange account and a foreign exchange registration certificate enterprises with foreign investment,
and then get through account opening procedures at a financial institution with an account opening notice issued by SAFE and a foreign
exchange registration certificate for enterprises with foreign investment. The financial institution shall make a clear indication
of the account number, currency and date of account opening on the foreign exchange registration certificate for enterprises with
foreign investment and put a stamp of the institution on the certificate.

Article 13

When domestic entities apply for opening a foreign exchange account, SAFE shall specify the receipts and payments scope, operating
period, corresponding mode of foreign exchange surrender or the ceiling of the account balance according to the utilization of the
foreign exchange account, and make a clear indication in the foreign exchange account utilization certificate or the foreign exchange
registration certificate for enterprises with foreign investment.

Article 14

Foreign establishments shall apply for a foreign exchange account record form of foreign establishments (attachment 3) with approval
documents issued by relevant authority and an industrial and commercial registration certificate, and then get through account opening
procedure at a bank with the foreign exchange account record form of foreign establishments.

Article 15

Individuals and foreign nationals in China have freedom in deposit and withdrawal of foreign currency. In case of deposit and withdrawal
of a large sum of foreign currency notes over equivalent of 10,000 US dollars, identity certificate or passport shall be present
to the deposit bank and the deposit bank shall make a registration case by case.

Article 16

Domestic entities and foreign establishments, which maintain a foreign exchange account for current account transaction, shall make
receipts and payments within the scope specified in foreign exchange account utilization certificate, a foreign exchange registration
certificate for enterprises with foreign investment or a foreign exchange account record form of foreign establishments.

Article 17

Enterprises with foreign investment shall enter its foreign exchange proceeds from current account transactions into its foreign exchange
current account within the account balance ceiling verified by SAFE; Once the balance of the foreign exchange account exceeds the
ceiling, foreign exchange shall be surrendered to a designated foreign exchange bank or sold to a foreign exchange swap center.

Deposit financial institution shall advice enterprise with foreign investment in 5 working days to surrender or sell foreign exchange
through a foreign exchange swap center once receiving foreign exchange under current account for enterprise with foreign investment
over the balance ceiling of foreign exchange current account. In case that the foreign exchange is not surrendered or sold in time
due, the deposit financial institution shall report to SAFE and SAFE shall order an imperative surrender.

SAFE shall adjust the principle for rectification of balance ceiling of foreign exchange current account according to enterprises
with foreign investment’s paid-in capital and demand for turnover of foreign exchange for current account transactions.

Article 18

Other domestic entities shall surrender foreign exchange in the foreign exchange account in a manner specified in the foreign exchange
account utilization certificate.

Article 19

Deposit financial institutions shall formulate a unified rule for management of foreign exchange L/C deposit account, submit it to
SAFE for record, and open a foreign exchange L/C deposit account for risk control purpose according to the rule submitted.

Foreign exchange L/C deposit account shall not be used for any other purpose.

Chapter III Foreign Exchange Account for Capital Account Transactions and its Opening and Use

Article 20

Foreign exchange from capital account transactions listed below may be kept in a foreign exchange account:

(1)

External debt and indirect external debt borrowed by domestic entities and foreign exchange loans of domestic Chinese-funded financial
institutions;

(2)

Foreign exchange of domestic entities for repayment of principal of domestic and external foreign exchange liabilities;

(3)

Foreign exchange of domestic entities from stock issuance;

(4)

Capital paid in foreign exchange by Chinese investors of enterprises with foreign investment;

(5)

Foreign exchange remitted by oversea legal entities or individuals for establishing an enterprises with foreign investment;

(6)

Foreign exchange of domestic entities from realization of asset stock;

(7)

Foreign exchange of oversea legal entities or individuals from buying or selling B-share stock;

(8)

Foreign exchange from other capital account transactions approved by SAFE.

Article 21

Special accounts for loans opened, according to Article 20 (1) of this regulation, shall be credited with funds under external debt,
indirect external debt or foreign exchange loans; and be debited with expenditures specified in loans agreement.

Article 22

Special accounts for serving loans, opened according to Article 6 (11) and Article 20 (2), shall be credited with foreign exchange
purchased as approved, foreign exchange transferred from special account for loans as approved and foreign exchange proceeds kept
as approved; and shall be debited with repayment of principal and payments of interest of liabilities and relevant expenditures.

Article 23

Special foreign exchange stock accounts, opened according to Article 20 (3) of this regulation, shall be credited with foreign exchange
proceeds from issuance of stock denominated in foreign currency, and shall be debited with expenditures specified in prospectus approved
by administrative department.

Article 24

Foreign exchange capital account of enterprises with foreign investment, opened according to Article 20 (4) of this regulation, shall
be credited of paid-in capital paid by Chinese and foreign investors of enterprises with foreign investment, and shall be debited
with foreign exchange expenditures of enterprises with foreign investment for current account transactions and foreign exchange expenditures
for capital account transactions approved by SAFE.

Article 25

Special transient account opened according to Article 20 (5) of this regulation, shall be credited with foreign exchange remitted
by oversea legal entities or individuals for establishing an enterprise with foreign investment, and shall be debited with operation
expenditures for establishment and other relevant expenditures. Once the enterprise is established, the balance of the transient
account may be transferred to capital account as foreign investors’ investment. In case the enterprise fails to establish, the balance
may be remitted oversea with SAFE’s approval.

Article 26

Foreign exchange accounts, opened according to Article 20 (6) of this regulation, shall be credited with foreign exchange proceeds
from asset transfer of domestic entities, and shall be debited for expenditures as approved.

Article 27

Foreign exchange accounts, opened according to Article 20 (7), shall be credited of foreign exchange proceeds of oversea legal entities
or individuals from trade in stock and of foreign exchange remitted or taken from abroad, and shall be debited for trade in stock.

Article 28

Entities shall apply to SAFE for opening a foreign exchange account for capital account transactions with an application report on
opening foreign exchange account and other relevant documents, and then get through account opening procedure at a deposit financial
institution upon presentation of an account opening notice verified by SAFE.

(1)

With respect to domestic entities opening a special account for loans and a special account for loans repayment, a reserved copy
of lending contract, an external debt registration certificate or a foreign exchange (indirect) loans registration certificate shall
be presented to SAFE for application;

(2)

With respect to domestic entities apply for opening a special stock account, documents such as prospectus approved by security administrative
department shall be presented to SAFE;

(3)

With respect to enterprises with foreign investment applying for opening a capital account, a foreign exchange registration certificate
for enterprises with foreign investment and other relevant documents shall be presented to SAFE;

(4)

With respect to oversea legal entities or individuals applying for opening a transient account, a remittance advice and an investment
letter of intent shall be presented to SAFE;

(5)

With respect to domestic entities applying for opening a foreign exchange account according to Article 20 (6) of this regulation,
a transfer approval document issued by authority, transfer agreement and funds utilization plan etc shall be presented to SAFE.

Article 29

With respect to opening a B-share account, oversea legal entities or individuals shall open account a security company upon presentation
of legal entity certificate of oversea institutions or identity certificate of oversea individuals.

Article 30

When domestic entities apply for opening a foreign exchange account for capital account transactions, SAFE shall verify the receipts
and payments scope, operating period and the balance ceiling of the foreign exchange account, and shall indicate the foregoing information
in the account opening advice.

Article 31

After opening a foreign exchange account for capital account transactions for an enterprise with foreign investment, deposit financial
institutions shall make a clear indication of account number, currency and date of opening on the foreign exchange registration certificate
of enterprises with foreign investment, and put a stamp of the financial institution on it.

Article 32

Domestic entities may use the funds in a special loans account for expenditures specified in loans agreement without SAFE’s approval.The
balance of a special loan repayment account shall not exceed the total sum of principal repayments and interest payment in upcoming
two periods. Payments are subject to SAFE’s approval transaction by transaction.

Article 33

Domestic entities shall apply for principal repayments and payments of interest and other charges from the special foreign exchange
account for loans repayment at local SAFE within 5 working days with the external debt registration certificate and an advice of
principal repayment and interest payment from creditor, and draw a verification note for principal repayment and interest payment.
Deposit financial institutions shall make payments upon presentation of the verification note issued by SAFE.

Article 34

Domestic entities shall present a foreign exchange (indirect) loans registration certificate, an advice of principal repayment and
interest payment from creditor, a lending contract to deposit financial institutions when paying principal and interest of external
debt and indirect external debt.

Article 35

Domestic entities converting funds in foreign exchange account for capital account transactions are subject to SAFE’s approval; the
funds in foreign exchange accounts of oversea legal entities or individuals, opened according to Article 20 (7) of this regulation,
shall not be converted into RMB.

Chapter IV Supervision of Foreign Exchange Account

Article 36

Domestic entities and foreign establishments in China shall apply to the local SAFE where its is registered for opening an account.
Opening foreign exchange accounts in places other than register place shall apply to the following rules:

(1)

Enterprises with foreign investment shall apply to the local SAFE where it is registered, and submit a record file to the local SAFE
where the account is opened upon presentation of the account opening advice issued by the local SAFE where it is registered. After
the SAFE where the account is opened put a stamp on the note, the enterprises with foreign investment may get through procedures
at a deposit financial institution;

(2)

Other domestic entities opening a foreign exchange account for current account transactions according to this regulation, shall apply
to the SAFE where the account is going to open upon presentation of approval documents issued by SAFE where it is registered, and
the SAFE where the account is going to open shall issue a approval note of opening foreign exchange account and a foreign exchange
account utilization certificate;

(3)

Other domestic entities opening a foreign exchange account for capital account transactions according to this regulation shall submit
a record file to the SAFE where account is opened upon presentation of an account opening note issued by the SAFE where it is registered,
and then shall open a foreign exchange account at a deposit financial institution after the SAFE where account is open put a stamp
on the note;

(4)

Foreign establishments shall apply to both the local SAFE where it is registered and the local SAFE where account is opened for a
foreign exchange account record form for foreign establishments.

Article 37

In case of making a change in contents related to a foreign exchange account in a foreign exchange account utilization certificate,
foreign exchange registration certificate of enterprises with foreign investment or a foreign exchange account record form for foreign
establishments or an account opening advice, domestic entities and foreign establishments in China shall present relevant documents
to SAFE and provide an application to get through procedure for change.

Article 38

In demand of close of a foreign exchange account, domestic entities and foreign establishments shall submit to SAFE a proof document
on account closing issued by the deposit financial institution and a foreign exchange account utilization certificate, an external
debt registration certificate, a foreign exchange registration certificate of enterprises with foreign investment or a foreign exchange
account record form of foreign establishments within 10 working days after getting through account closure procedures.

Article 39

SAFE shall exercise annual inspection on foreign exchange account of domestic entities and foreign establishments.

Article 40

Deposit financial institutions shall report statistics on changes in foreign exchange account to the local SAFE as required.

Article 41

With respect to a foreign exchange account to be withdrawn, SAFE shall send an advice of withdrawal of the foreign exchange account
to the deposit financial institution and account-opening unit concerned, and give a clear treatment on the balance of the foreign
exchange account according to regulations and order withdrawal of a foreign exchange account in a time limit.

Article 42

Domestic entities and foreign establishments shall apply for and make account opening according to this regulation, and shall use
the foreign exchange account within the receipts and payments scope, operating period and balance ceiling rectified by SAFE. Entities
shall not open a foreign exchange account without authorization, lease, lend or cross-use a foreign exchange account, use a foreign
exchange account to receive, hold or transfer foreign exchange for other entities or individuals, deposit foreign exchange of entities
in name of an individual, or use a foreign exchange account beyond the opening period and balance ceiling rectified by SAFE.

Article 43

Deposit financial institutions shall open, close or make receipts and payments through a foreign exchange account for domestic entities,
foreign establishments, individuals or foreign nationals in China according to this regulation, and shall supervise the use of foreign
exchange accounts of account-opening entities and individuals. Financial institutions shall not open foreign exchange accounts or
process receipts in and payments from account beyond scope for domestic entities, foreign establishments, individuals or foreign
nationals in China without authorization.

Article 44

In case of domestic entities, foreign establishments, individuals and foreign nationals in China in violation of the following regulations
on foreign exchange account management, SAFE shall order correction, withdraw its foreign exchange accounts, circulate a notice of
criticism and impose a forfeit from 50,000 yuan through 300,000 yuan:

(1)

Open a foreign exchange account in the territory of China without authorization;

(2)

Lend, cross-use or transfer a foreign exchange account;

(3)

Change the utilization scope of a foreign exchange account without authorization;

(4)

Use a foreign exchange account beyond the balance ceiling and operating period rectified by SAFE;

(5)

Violate other regulations on foreign exchange account administration.

Article 45

In case a deposit financial institutions opens a foreign exchange account for domestic entities, foreign establishments, individuals
and foreign nationals in China without authorization, or make receipts in and payments from a foreign exchange account beyond the
limit specified by SAFE, SAFE shall order a correction, circulate a notice of criticism, and impose a forfeit from 100,000 yuan through
300,000 yuan.

Chapter V Supplementary Provisions

Article 46

Noncorporator economic organizations with foreign investment, having a business license in China, shall abide by regulations on enterprises
with foreign investment specified in this regulation in opening and using a foreign exchange account.

Article 47

Cases under the following circumstances are not subject to this regulation:

(1)

Vostro foreign exchange accounts of financial institutions;

(2)

Foreign exchange accounts of foreign embassies, consulate, and resident representative offices of international organizations maintained
in China;

Article 48

The SAFE is responsible for the interpretation of this regulation.

Article 49

This regulation shall come into force as of October 15, 1997. The Provisional Rule of Foreign Exchange Account Administration promulgated
by PBC on April 1, 1994, the Circulation on Issues Concerning the Provisional Rules of Foreign Exchange Account Administration promulgated
by SAFE on May 30, 1994, Account-opening Procedures for Principal Repayments and Interest Payments of External Debt and Foreign Exchange
(indirect) Loans promulgated on June 22, 1994, and the Provisional Rule on Domestic Foreign Exchange Account Administration of Enterprises
with Foreign Investment promulgated on June 28, 1996 shall be repealed simultaneously.

Attachment 1:Approval Note of SAFE on Opening Foreign Exchange Account(omitted)

Attachment 2:Foreign Exchange Account Utilization Certificate(omitted)

Attachment 3:Foreign Exchange Account Record Form of Foreign Establishments(omitted)

The People’s Bank of China
1997-10-07

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE SETTLEMENT OF THE TAXPAYERS OBTAINING THE FALSE SPECIAL INVOICE OF VALUE-ADDED TAX WITHOUT ACKNOWLEDGE

The State Administration of Taxation

Circular of the State Administration of Taxation on the Settlement of the Taxpayers Obtaining the False Special Invoice of Value-added
Tax without Acknowledge

GuoShuiFa [1997] No.134

August 8, 1997

The state tax bureaus of various provinces, autonomous regions, municipalities directly under the Central Government and municipalities
separately listed on the State plan:

It is enquired recently by the local state tax bureaus how to handle the false added-value special invoice obtained by the taxpayers
(hereinafter referred to special invoice). Through studying, it is clarified as follows:

The drawees who apply the taxation institutions for tax deduction in use of the false special invoice drawn by others for purpose
of tax dodging should recover the tax and be fined under five times of dodging tax according to the Law of the People’s Republic
of China on Tax Collection and relevant regulations. If income tax is larger than sales tax, the remaining income tax should be adjusted
and reduced. Those who defraud the exports tax rebate by way of drawing the false special invoice should recover the tax in accordance
with the law and be imposed fine of under five times amount of defrauded tax.

II.

If the buyers apply the taxation institutions for tax deduction or exporting or exports tax rebate by means of the invoice drawn by
the 3rd party or the invoice of the place where the goods is not sold, the tax should be recovered and fine under five times of dodging
tax be imposed in accordance with the Law of of the People’s Republic of China on Tax Collection and relevant regulations.

III.

The taxpayers holding the invoice hereinabove who do not apply the taxation institutions for tax deduction or exports tax rebate should
be imposed fine of under 10 thousand RMB based on the copies of the invoice obtained in accordance with the Measures of the People’s
Republic of China on Administration of Invoices and the relevant provisions. Those who know or should know the special invoice is
false or those who have the others draw the false special invoice should be punished seriously.

IV.

If tax-dodging or tax-defrauding constitutes a crime by means of false special invoice, the taxation institutions should handle in
an administrative manner such as recovering the tax and then transfer to the legal institutions for the criminal responsibility.

The State Administration of Taxation
1997-08-08

DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS CONCERNING APPROVAL OF THE SUGGESTION ON THE CONCLUSION OF THE WORK OF THE PREPARATORY COMMITTEE OF THE HONGKONG SPECIAL ADMINISTRATIVE REGION OF THE NATIONAL PEOPLE’S CONGRESS

Category	SPECIAL ADMINISTRATIVE REGION	Organ of Promulgation	The Standing Committee of the National People’s Congress	Status of Effect	In Force
Date of Promulgation	1997-07-03	Effective Date	1997-07-03

Decision of the Standing Committee of the National People’s Congress Concerning Approval of the Suggestion on the Conclusion of the Work of the Preparatory Committee of the Hongkong Special Administrative Region of the National People’s Congress

(Adopted at the 26th Meeting of the Standing Committee of the Eighth

National People’s Congress on July 3, 1997)

The 26th Meeting of the Standing Committee of the Eighth National People’s
Congress has deliberated the report of the Preparatory Committee of the
Hongkong Special Administrative Region of the National People’s Congress
concerning the suggestion on the conclusion of the work of the Preparatory
Committee. It is held at the Meeting that the Preparatory Committee of the
Hongkong Special Administrative Region of the National People’s Congress has
successfully completed various preparations for the establishment of the
Hongkong Special Administrative Region in accordance with the Basic Law of the
Hongkong Special Administrative Region of the People’s Republic of China and
the relevant decisions of the National People’s Congress and its Standing
Committee since its establishment in January of 1996. The Meeting decides to
approve the suggestion of the Preparatory Committee of the Hongkong Special
Administrative Region of the National People’s Congress on the conclusion of
the work of the Preparatory Committee.

CIRCULAR OF THE STATE COUNCIL ON THE APPROVAL AND TRANSMISSION OF THE SCHEME FOR EXPERIMENT ON THE REFORM OF SMALL TOWNSHIP CENSUS REGISTER CONTROL SYSTEM AND ON THE SUGGESTIONS ON THE PERFECTION OF RURAL CENSUS REGISTER CONTROL SYSTEM OF THE MINISTRY OF PUBLIC SECURITY

Category	PUBLIC SECURITY	Organ of Promulgation	The State Council	Status of Effect	In Force
Date of Promulgation	1997-06-10	Effective Date	1997-06-10

Circular of the State Council on the Approval and Transmission of the Scheme for Experiment on the Reform of Small Township Census Register Control System and on the Suggestions on the Perfection of Rural Census Register Control System of the Ministry of Public Security

APPENDIX I:SCHEME FOR EXPERIMENT ON THE REFORM OF SMALL TOWNSHIP
APPENDIX II.SUGGESTIONS ON THE PERFECTION OF RURAL CNESUS REGISTER

(June 10, 1997)

The State Council hereby approves the Reform of Small Township Census Register Control System> and on the Perfection of Rural Census Register Control System> of the Ministry
of Public Security which are transmitted to you for conscientious
implementation.

Step-by-step reform of small township census register control system
and perfection of rural census register control system are an important
basic work of the state which concerns the overall situation of economic
development, social progress and maintenance of social stability. Governments
at all levels must strengthen leadership, carefully carry out organizational
work for its implementation and actively, steadily and satisfactorily
perform the mission in accordance with the uniform provisions of the state.
APPENDIX I:SCHEME FOR EXPERIMENT ON THE REFORM OF SMALL TOWNSHIP
CENSUS REGISTER CONTROL SYSTEM(Ministry of Public Security May 20, 1997)

I.Aim and Significance of the Reform of Small Township Census Register
Control System

The existing census register control system in this country which has
been gradually established since the founding of New China has played an
important role in promoting socio-economic development, safeguarding
citizens’ legitimate rights and interests and maintaining social order.
However, since the implementation of the policy of reform and opening up
and especially under the new situation of developing the socialist market
economy, the existing census register control system can no longer fully
cope with the requirements of the development of the situation. Pursuant
to the spirit of the Third Plenary Session of the Fourteenth Central
Committee of the Communist Party of China concerning the step-be-step
reform of small township census register control system, granting peasants
access to small towns for jobs and businesses and the development of the
tertiary industry in rural areas to promote the transfer of rural surplus
labor power, reform of the census register control system should be
carried out at the appropriate moment by permitting the rural population
already employed, living in small towns and meeting certain qualifications
to complete formalities of census register for permanent residence in small
towns so as to promote the transfer of rural surplus labor power to small
towns nearby in an orderly way, promote all-round development of the small
towns and rural areas and maintain social stability. Meanwhile, mechanical
growth in population in big and medium-size cities especially in such
megalopolis as Beijing, Tianjin and Shanghai should continue to be kept
under rigorous control.

II.Scope of Implementation for Small Township Census Register Control
System Reform

To ensure that the reform of small township census register control
system proceed in a positive, reliable and orderly way and in steps, the
scope of reform shall be limited in built areas of urban districts of counties(county-level municipalities) and built areas of organic
townships.
Within this scope, People’s Governments of the provinces, autonomous regions
and municipalities directly under the Central Government shall, on the basis
of sorting out and consolidation of the small towns which have already
carried out census register control system reform, select a few small towns
with higher level of socio-economic development, surpluses in finance,
a better foundation in urban and township infrastructure which are
representative in the localities to carry out a two-year experiment in
census register control system reform in advance, thereafter, the reform
shall be extended in phases and batches on the basis of summarization of experiences. The number of small towns making experiments
to be determined
by every province, autonomous region and municipality directly under the
Central Government shall not exceed the following: the western regions 10;
the central regions 15; and the eastern regions 20. Local People’s Governments
below the provincial level have no power to determine or expand the scope of
experiment. Organic towns with no budget set-up or organic townships in poor
counties enjoying grants-in-aid from the state finance shall temporarily not
carry out small township census register control system reform pending the
maturing of conditions for budget set-up or termination of grants-in-aid from
the state finance; those carrying out the reform should suspend the same as of the date of implementation of this Scheme.

III.Eliigibilities for Applying for Permanent Urban and Township
Residence in Small Towns

The following members of rural households who already have legitimate
and stable non-agricultural occupations or stable sources of livelihood in
small towns, and moreover have resided for two years upon obtaining
legitimate and fixed residences, can apply for permanent urban and township
residence:

(1)members going in for jobs in small towns from rural areas or running
secondary and tertiary industries;

(2)managing staff and specialized technical personnel employed by
organizations, societies, enterprises and institutions in small towns;

(3)inhabitants having purchased commercial residential quarters
or having legitimate self-constructed houses in small towns.

Lineal relatives in cohabitation with the afore-said members can shift
along with them and apply for permanent urban and township residence.

Foreign businessmen, overseas Chinese and compatriots from Hong Kong and
Macau and compatriots from Taiwan with investment in establishment of enterprises in small towns and purchases of commercial residences
in
small towns upon approval or having legitimate self-constructed houses,
if they so desire, can apply, on behalf of their relatives on the mainland
they are going to look after to settle down in small towns, for permanent
urban and township residence.

Peasants residing within the boundaries of small towns whose land has
been requisitioned and are in need of settlement according to law can apply
for permanent urban and township residence.

Those members who have settled down in small towns upon approval, their
contracted land and private plots in rural areas shall be withdrawn by the
rural economic organizations or villagers’ committee of the localities
wherein they previously resided and go through the formalities of residence
registration in small towns on presentation of certificates of withdrawal
of the contracted land and private plots.

IV.Enhancing Macro Regulation and Control of the Aggregate of Small
Township Population

Small township census register control system reform, both component
part of the reform of the whole census register control system and important
content of the comprehensive reform of small towns, must be commesurate
with reform in other fields. Local People’s Governments concerned at all
levels should integrate population growth of small towns carrying out
census register control system reform into local national socio-economic
development plans and in the light of the requirements of small township
socio-economic development and their overall bearability, enhance macro
regulation and control of the aggregate of small township population to
ensure coordinated development of agricultural production, small township
economic construction and building of infrastructure, employment and
social security as well as all kinds of non-profit undertakings and population
growth and guard against impractically “rushing headlong into action”,
blindly expanding the size of small towns, thus resulting in the “getting-
into-town fever”, “township-building fever” or occuaption of large tracts
of cultivated land weakening the foundation of agriculture. To this end,
People’s Governments of the provinces, autonomous regions and municipalities
directly under the Central Government must step up scrutiny of the mid- and
long-term plans of the mechnical growth of population submitted by county
(municipal) People’s Governments concerned and enhance supervision and
inspection of the implementation of the scrutinized plans. County(municipal)
People’s Governments concerned must put forth suggestions for the
implementation of this Scheme of their respective localities to be
submitted to People’s Governments of the provinces, autonomous regions and
municipalities directly under the Central Government for scrutiny and
approval and organizational work for implementation thereafter.

Target control shall be exercised over rural population in small towns
undergoing experiments applying for permanent urban and township residence.
The targets will be issued separately by the State Planning Commission in
consultation with the Ministry of Finance, the Ministry of Public Security
and the Ministry of Agriculture.

V.Toughening the Procedures of Examination and Approval for Applications
for Residence in Small Towns

Public security organs must, within the targets for rural population
in small towns applying for permenent urban and township residence, uniformly
exercise the power of examination and approval in strict accordance with
the eligibilities for applications for permanent urban and township
residence prescribed in this Scheme. Persons requesting to settle down
in small towns must submit applications in person to household registration
organs of the localities of resettlement on presentation of relevant
materials of certification; household registration organs of the localities
of resettlement must exercise strict scrutiny and submit those applications
which have been confirmed to meet the eligibilities to county(municipal)
public security organs for examination and approval. Public security organs
must earnestly shoulder their responsibilities in rigorously enforcing the
conditions in scrutiny, and those applications not in compilance with the
eligibilities for resettlement in small towns shall not be processed.

VI.Persons Resettled in Small Towns Shall Enjoy Equal Treatment of the Original Inhabitants of the Localities

Persons resettled in small towns upon approval enjoy equal treatment
of the original inhabitants of the localities. People’s Governments of the
localities and the departments and units concerned should give them equal
treatment in admissions to schools, employment, food and edible oil supply
and social security as they treat original inhabitants of the localities.

VII.No Additional Urban Accomodation Fee shall be Collected from
Persons Resettled in Small Towns, Nor Shall the Fee be Collected in
Disguised Form

All localities and departments must not collect additional urban
accomodation fee or other fees similar to additional urban accomodation
fee from persons resettled in small towns. Localities still collecting
additional accomodation fee according to local provisions now must all
terminate the collection as of the date of issuance of this Scheme;
the additional accomodation fee already collected shall be integrated
into financial budget control in full and there shall be no refund;
in the meantime, conscientious ideological work should be done among
the masses.

VIII.Strengthening leadership to Ensure the Smooth Implementation
of the Small township Census Register Control System Reform

Small township census register control system reform involves many
aspects, is highly policy-oriented and concerns the practical interests
of the masses, local People’s Governments at all levels must strengthen
leadership, earnestly shoulder their responsibilites, keep themselves
abreast of the relevant information in time and keep an eye on coordination
in the resolution of problems encountered in the work to ensure smooth and
stable progress of the reform. All regions must not formulate local policies
inconsistent with this Scheme on their own.

Public security organs at all levels must strictly abide by the rules
for scrutiny and approval, improve service attitude and enhance coordination
and cooperation with the departments concerned; must step up building of honest and clean administration and formulate corresponding
measures of supervision and inspection to guard against incorrect style of work and
corrupt acts. Acts of scrutiny and approval of permanent urban and township
residence in contravention of the provisions, seeking and accepting bribes
while processing applications for permanent urban and township residence
as well as practising fraud and indulging in malpractices for selfish ends
must be investigated of the administrative responsibilites of the leaders-
in-charge and the persons directly responsible according to law; where
the offences constitute a crime, criminal liabilities shall be investigated
according to law. Applicants who untruthfully declare relevant information
and materials and obtain permanent urban and township residence by cheating
shall, once verified, be decalred null and void; those who wilfully make
trouble or make trouble by taking advantage of the situation shall be
meted out administrative penalties; those whose offences constitute a
crime, criminal liabilities shall be investigated according to law.

The Ministry of Public Security shall be responsible for the interpre-
tation of the related questions in the implementation of this Scheme.
All regions should report to the Ministry of Public Security in time on
questions discovered in the implementation of this Scheme.
APPENDIX II.SUGGESTIONS ON THE PERFECTION OF RURAL CNESUS REGISTER
CONTROL SYSTEM(Ministry of Public Security May 20, 1997)

Since long, administration of rural census regiter has been
relatively weak. Their organs have been imperfect in many localities
with no specialized staff in control. Census register system has not
been strict with problems like no report of births and no writing off
of deaths quite outstanding and there have even been phenomena of loss of control in population in some localities. This has led
to imprecise data
on population statistics adversely affecting the provision with precise
basis to the government in the formualtion of national socio-economic
development plan, neither is it conducive to the efficient administration
of the government. Measures must be taken to perfect the system. To this
end, the following suggestions are put forward:

I.Target and Requirements for the Perfection of Rural Census Register
Control System

Perfection of rural census register control system constitutes an
important basic work of the State. Urban and rural census register control
systems must be unified, rural census register control system must be
smoothed, strict control must be exercised and the means of control
improved, gradually realizing systemization, standardization and
modernization of rural census register control to promote rural economic
development and maintain social stability. All regions should, under the
leadership of the provincial People’s Governments, proceed from the actual
conditions, carry out this work in an organized way and in steps, seize
the time in completing the making and issuing of registration forms for
permanent residents, permanent residence booklets for inhabitants and
house number plates, gradually establish sound census register control
organs in rural areas throughout the country, basically unify urban
and rural census register control systems by the end of the century and
earnestly change the status under which there has been weaknesses in
rural census register control.

II.Establishment of Sound Systems for All Items of Census Register Control

Comprehensive sound register control system for such items as permanet
residence, temporary residence, birth, death, moving out, moving in, change
and correction should be established in rural areas and comprehensive
implementation of application, change and supplement for obtaining identity
cards for inhabitants shall take effect and inspection and verification
should be stepped up and in the meantime such control systems as
investigation, notification, statistics, archives and compilation and
making of house number plates should be established and perfected.

The provision of permanent residence registration by citizens at the
place of permanent domicile shall be strictly observed, a permanent
residence registration form shall be filed for every citizen whose
permanent residence has been registered and permanent residence booklets
for inhabitants made and issued to every family.

Birth registration of new-born infants shall be stepped up. For new-born
infants including those born outside planned parenthood, non-marital births
as well as abandoned infants, their custodians must, in accordance with the
relevant provisions of census register control, declare and apply for
birth registration. A new-born infant can enter into registration for
permanent residence either with the mother or with the father.

Compilation, manufacture and control of house(multi-storey building)
number plates which is an important component part of exercise of census
register control by public security organs must be handled well and
conscientiously. Rules for the creation, numbering, manufacture, fixing
and administration of house(multi-storey building) number plates should be
formulated and perfected, house(multi-storey building) number plates should
be uniformly compiled, manufactured and fixed for residents and regular
administration shall be enhanced, gradually achieving scientific management
and standardization in the compilation and manufacture of house(multi-
storey building) number plates.

III.Establishment and Perfection of Census Register Control Organs,
Strengthening Census Register Control Ranks

Public security organs of all localities must, in accordance with the
principle of “one police substation in one village(township)”, establish
and perfect step by step village(township) police substations during the
“Nineth Five-year Plan” and “Tenth Five-year Plan” periods of the country,
equip them with corresponding police force and earnestly enhance rural
census register control. Villages(townships) with no police substations
at present can first establish temporary organs to take charge of census
register control of their respective villages(townships), their persons-in-
charge shall be members of the people’s police(the organizational problem
will be settled separately), other staff members will be settled through
adjustments in existing functionaries of the village(township) People’s
Governments. Villagers'(neighborhood) committees should have full-time or
part-time census coordinators to assist the census registration organs in
successfully doing the work of census register control under their
respective jurisdictions.

IV.Strengthening Leadership and Enforcing Rigorous Implementation

Perfection of rural census register control system which involves many
aspects and a heavy work load is a stupendous and complex work. People’s
Governments of all regions must attache great importance to it, strengthen
leadership and work out specific plans for implementation in pursuance of these Suggestions and in the light of actual conditions
and conscientiously
carry out organizational work for their implementation; they should conduct
effective publicity and education to gain the understanding and support of the masses; ways should be found in real earnest for expenses
required for
the perfection of rural census register control system and improvement in
the means of control. Public security organs above the prefecture
(municipality) should step up inspection and guidance, resolve the problems
encountered in the work in time and do a good job in acceptance checks.
Census register control organs must step up the building of honest and clean
administration, strictly abide by the relevant provisions of the State
and collection of indiscrimate charges in addition to the cost fee shall
be strictly prohibited. Violators shall be investigated of their liabilities.

Information on the implementation of this work shall be consolidated by
provincial public security organs and reported to the Ministry of Public
Security.

URGENT CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING IMMEDIATE TERMINATION OF UNAUTHORIZED LOCAL EXAMINATION AND APPROVAL OF COMMERCIAL ENTERPRISES WITH FOREIGN INVESTMENT

The General Office of the State Council

Urgent Circular of the General Office of the State Council Concerning Immediate Termination of Unauthorized Local Examination and
Approval of Commercial Enterprises with Foreign Investment

GuoBanFaMingDian [1997] No.15

May 4, 1997

People’s governments of all provinces, autonomous regions and municipalities directly under the Central Government, all ministries,
commissions and directly subordinate institutions of the State Council:

Since the decision of the State Council in July 1992 to set up Chinese-foreign equity joint ventures and Chinese-foreign contractual
commercial retailers on a pilot basis, the work has been progressing smoothly and has exerted positive effects on the reform and
development of Chinese commercial enterprises. However, some local governments, disregarding the provisions of the State Council,
approved and opened some commercial enterprises with foreign investment without authorization, which resulted in disorderly administration
on the examination and approval of commercial projects foreign investment, disoriented development and mode of cooperation inconsistent
with the state policies, etc. And it further brought confusion to and negative impact on the pilot work of foreign capital utilization
in the commercial sector. As agreed upon by the State Council, to safeguard the uniformity and solemnity of the state policies and
to ensure further and sounder development of the pilot work in Chinese commercial sector in an orderly manner, the urgent notification
is hereby given as follows:

Foreign capital utilization in the commercial sector is still at the pilot stage, the scope, number and the examination and approval
of the pilot projects should still comply with the Reply of the State Council Concerning Foreign Capital Utilization in the Commercial
Retailing Industry (GuoHan [1992] No.82). The State Council reiterates that the authority for the examination and approval of commercial
enterprises with foreign investment belongs to the State council.

As of the issuing date of this circular, local governments at all levels should immediately terminate the practice of negotiating
with commercial enterprises with foreign investment and conducting unauthorized examination and approval. Those that are in the process
of examination and approval should cancel all ongoing procedures immediately. Those that are currently negotiating with foreign inventors
should terminate the negotiation immediately. Without the approval of the State council, no administration of industry and commerce
at any levels should conduct registration procedures for commercial enterprises with foreign investment.

The State Council has decided to conduct an overall review and rectification of commercial enterprises with foreign investment approved
by local governments without authorization and those established locally in other ways. The specific measures hereof will be announced
separately.

Local governments at all levels should strengthen their guidance and administration on foreign capital utilization in the commercial
sector. Any new commercial enterprise with foreign investment is found to be established without the approval the State Council will
be shut down and the involved government officials will be affixed due legal liability.

The General Office of the State Council
1997-05-04

NATIONAL DEFENCE

Category	NATIONAL DEFENCE	Organ of Promulgation	The Standing Committee of the National People’s Congress	Status of Effect	In Force
Date of Promulgation	1997-03-14	Effective Date	1997-03-14

Law of the People’s Republic of China on National Defence

Contents
Chapter I  General Provisions
Chapter II  National Defence Functions and Powers of State Organs
Chapter III  Armed Forces
Chapter IV  Frontier Defence, Coast Defence and Air Defence
Chapter V  Scientific Research and Production of National Defence and
Chapter VI  Funds and Assets of National Defence
Chapter VII  National Defence Education
Chapter VIII  National Defence Mobilization and War State
Chapter IX  National Defence Obligations and Rights of Citizens and
Chapter X  Obligations, Rights and Interests of Servicemen
Chapter XI  Foreign Military Relations
Chapter XII  Supplementary Provisions

(Adopted at the Fifth Session of the Eighth National People’s Congress on

March 14, 1997, and promulgated by Order No. 84 of the President of the
People’s Republic of China on March 14, 1997)
Contents

Chapter I General Provisions

Chapter II National Defence Functions and Powers of State Organs

Chapter III Armed Forces

Chapter IV Frontier Defence, Coast Defence and Air Defence

Chapter V Scientific Research and Production of National Defence and

Order for Military Materials

Chapter VI Funds and Assets of National Defence

Chapter VII National Defence Education

Chapter VIII National Defence Mobilization and War-state

Chapter IX National Defence Obligations and Rights of Citizens and

Organizations

Chapter X Obligations, rights and Interests of Serviceman

Chapter XI Foreign Military Relations

Chapter XII Supplementary Provisions
Chapter I General Provisions

Article 1 This Law is formulated in accordance with the Constitution
with a view to establishing and strengthening national defence, and to
guaranteeing the smooth development of the construction of our socialist
modernization.

Article 2 This Law is applicable to military activities our country takes
to guard against and resist aggression, prevent military subversion, safeguard
the sovereignty, unification, territorial integrity and security of our
county, as well as activities in such fields as politics, economy,
diplomacy, science and technology and education that concern military affairs.

Article 3 National defence is the security guarantee of the survival and
development of our country.

The state shall strengthen the construction of military strength, the
construction of frontier defence, coast defence and air defence, develop the
scientific research and production of national defence, spread national
defence education among all the people, improve mobilization system, and
realize the modernization of national defence.

Article 4 The state shall establish and strengthen national defence
independently, with the initiative in our own hands and through our own
efforts, take an active defence strategy and adhere to the principle of
general self-defence.

While concentrating its energy to carry out economic construction, the
state shall strengthen the national defence construction, promote the
harmonious development of national defence construction and economic
construction.

Article 5 The state takes unified leadership over national defence
activities.

Article 6 It is a sacred duty for every citizen of the People’s
Republic of China to defend our motherland and resist aggression.

Every citizen of the People’s Republic of China shall fulfil according
to law his national defence obligation.

Article 7 The state and society hold respect for and give preferential
treatment to Servicemen, protect their legal rights and interests, and develop
various kinds of activities to support the army and give preferential
treatment to the families of the Servicemen and martyrs.

The Chinese People’s Liberation Army and the Chinese People’s Armed Police
Forces shall develop activities of supporting the government and cherishing
the people in order to strengthen unity between the army and the government
and between the army and the people.

Article 8 The People’s Republic of China maintains world peace and fights
against any activities of aggression and expansion in the foreign military
relations.

Article 9 The state and society take various forms to give commendation
and reward to organizations and personnel that have made contribution to
national defence activities.

Those that violate this Law and any law connected, refuse to fulfil
national defence obligations or jeopardize national defence interests shall be
investigated for legal responsibility.
Chapter II National Defence Functions and Powers of State Organs

Article 10 The National People’s Congress decides according to the
stipulations of the Constitution the issue of peace or war, and exercises
other functions and powers in the aspect of national defence stipulated by the
Constitution.

The Standing Committee of the National People’s Congress decides according
to the stipulations of the Constitution the declaration of war state, decides
a general mobilization or a partial mobilization, and exercises other
functions and powers in the aspect of national defence provided by the
Constitution.

Article 11 The President of the People’s Republic of China declares war
state and issues mobilization orders according to the decision of the National
People’s Congress or the Standing Committee of the National People’s Congress,
and exercises other functions and powers in the aspect of national defence
stipulated by the Constitution.

Article 12 The State Council leads and governs the course of national
defence construction, and exercises the following functions and powers:

(1) to compose and make programmes and plans for national defence
construction development;

(2) to formulate principles, policies and administrative regulations in
the aspect of national defence construction;

(3) to lead and take charge of scientific research and production of
national defence;

(4) to govern national defence funds and national defence assets;

(5) to lead and govern the work of national economic mobilization, the
people’s armed mobilization, and work concerned in the aspects of people’s air
defence, national defence traffic, etc.;

(6) to lead and take charge of the work of supporting the army and giving
preferential treatment to families of Servicemen and martyrs, and the work of
settling Servicemen out of active service;

(7) to direct the work of national defence education;

(8) to lead together with the Central Military Commission the work of
governing the construction and conscription of the Chinese People’s Armed
Police Forces and the militia, as well as the work of reserve duty, frontier
defence, coast defence and air defence; and

(9) other functions and powers stipulated by law that concern with the
course of national defence construction.

Article 13 The Central Military Commission leads all armed forces of the
state, and exercises the following functions and powers:

(1) to direct uniformly all armed forces of the state;

(2) to decide the military strategy and operational policies of the armed
forces;

(3) to lead and govern the construction of the Chinese People’s Liberation
Army, formulate programmes and plans, and organize the implementation;

(4) to submit motions to the National People’s Congress or the Standing
Committee of the National People’s Congress;

(5) to formulate military regulations, issue decisions and orders in
accordance with the Constitution and laws;

(6) to decide the system and establishment of the Chinese People’s
Liberation Army, stipulate the task and responsibility of headquarters,
military area commands, services and other units at the level of military area
command;

(7) to appoint and remove, train, examine, reward and punish members of
military forces according to the provisions of laws and military regulations;

(8) to ratify weaponry systems and weaponry development programmes and
plans of the armed forces, lead and supervise scientific research and
production of national defence together with the State Council;

(9) to supervise national defence funds and assets along with the State
Council; and

(10) other functions and powers stipulated in law.

Article 14 The State Council and the Central Military Commission may
convene coordination meetings according to circumstances to solve problems
connected with national defence affairs. The implementation of issues
negotiated and decided at the meetings shall be organized by the State Council
and the Central Military Commission in their respective scope of authority.

Article 15 Local people’s congresses at various levels and standing
committees of local people’s congresses at or above the county level shall
guarantee in their administrative divisions that laws and regulations
connected with national defence are obeyed and implemented.

Local people’s governments at various levels shall supervise according to
limits of authority stipulated by law the work of conscription, militia,
reserve service, national defence education, national economic mobilization,
people’s air defence, national defence traffic, protection of national defence
installations, settlement of Servicemen out of active service, supporting the
army and giving preferential treatment to families of Servicemen and martyrs
in their administrative divisions.

Article 16 Local people’s governments at various levels and station
military organs shall convene according to needs joint meetings of local
authority and army to coordinate and solve problems connected with
national defence affair in their administrative divisions.

The joint meeting of local authority and army shall be convened by the
people in charge of local people’s government along with the people in charge
of station military organ. The participants of the joint meetings of local
authority and army shall be decided by the conveners of the meetings.

Items negotiated and decided at the joint meetings of local authority and
army shall be handled by local people’s governments and station military
organs according to their respective limits of authority, and matters of great
importance shall be reported to their respective higher level.
Chapter III Armed Forces

Article 17 The armed forces of the People’s Republic of China belong to
the people, whose task is to strengthen national defence, resist aggression,
defend the state, safeguard the people’s peaceful work, attend the course of
national construction and serve the people wholeheartedly.

Article 18 The armed forces of the People’s Republic of China must comply
with the Constitution and laws, adhere to the principle of directing troops
in accordance with law.

Article 19 The armed forces of the People’s Republic of China are led by
the Communist Party of China. Organizations of the Communist Party of China
in the armed forces shall develop activities according to the Charter of the
Communist Party of China.

Article 20 The state strengthens the construction of the armed forces’
revolutionization, modernization and normalization, strengthen national
defence.

Article 21 The armed forces of the People’s Republic of China shall meet
the needs of modern war, strengthen military drill, develop political work,
improve safeguard level and heighten combat effectiveness comprehensively.

Article 22 The armed forces of the People’s Republic of China are
composed of troops of the Chinese People’s Liberation Army on active service
and reserve service, the Chinese People’s Armed Police Forces and militia.

The troops of the Chinese People’s Liberation Army on active service are
the standing army of the state, whose main task is to defend and combat, and
who may assist in maintaining public order according to law when necessary.
The troops on reserve service shall conduct drilling at ordinary times
according to regulations, and may assist in maintaining public order in
accordance with law when necessary, and shall transform into troops on active
service at wartime according to mobilization orders issued by the state.

The Chinese People’s Armed Police Forces shall shoulder the task of
safeguard and maintaining public order that is assigned by the state under the
leadership and direction of the State Council and the Central Military
Commission.

The militia shall, under the direction of military organs, shoulder the
task of combat readiness and services, defence and combat, and shall assist in
maintaining public order.

Article 23 The scale of the armed forces of the People’s Republic of
China shall meet the needs of defending the state’s security and interests.

Article 24 The military service of the People’s Republic of China is
divided into active service and reserve service. The service system of
Servicemen on active service and people on reserve service is set by law.

The state conducts a rank system on Servicemen on active service and
people on reserve service in accordance with stipulations of law.

Article 25 The state forbids illegal military organizations established
by any organization or individual, forbids illegal military activities, and
forbids pretence to be servicemen on active service or military organization.
Chapter IV Frontier Defence, Coast Defence and Air Defence

Article 26 The territorial lands, interior waters, territorial sea and
territorial sky of the People’s Republic of China are sacred and cannot be
violated. The state strengthens the construction of frontier defence, coast
defence and air defence, takes effective measures of defence and supervision
to protect the security of territorial lands, interior waters, territorial
sea and territorial sky, and to maintain the rights and interests of the
state’s oceans.

Article 27 The Central Military Commission leads uniformly the work of
frontier defence, coast defence and air defence.

Local people’s governments at various levels, relevant departments under
the State Council and relative military organs shall, according to the extent
of authority stipulated by the state, divide the responsibility among
themselves to take charge of the supervision and defence of frontier defence,
coast defence and air defence, and make joint effort to maintain national
security and interests.

Article 28 The state constructs national defence installations of combat,
direction, communication, protection, traffic and security according to the
needs of frontier defence, coast defence and air defence. People’s governments
at various levels and military organs shall, according to the provisions of
laws and stipulations, guarantee the construction of national defence
installations and safeguard national defence installations.
Chapter V Scientific Research and Production of National Defence and
Order for Military Materials

Article 29 The state establishes and improves the scientific and
technical industry system of national defence, develops scientific research
and production of national defence, and provides the armed forces with weapons
and equipment advanced in function, reliable in quality, complete in equipment
set and convenient to manipulate and maintain as well as other useable
military materials to meet the needs of national defence.

Article 30 The scientific and technical industry of national defence
follows the principle of combining the army with the people, peace with war,
giving priority to military goods and the people supporting army.

The state makes overall plans and programmes for the scientific and
technical industry construction of national defence and maintains the
productive capability of scientific research for national defence on a
reasonable scale and with a complete set of specialities and rational
distribution.

Article 31 The state promotes progress in science and technology of
national defence, strengthens research in high and new technology, gives play
to high and new technology’s leading role in the development of weapons and
equipment, extends technical reserve store, and researches and produces new
weapons and equipment.

Article 32 The state performs uniform leadership, planned regulation and
control in scientific research and production of national defence.

The state provides necessary guarantee conditions and preferential
policies for enterprises and institutes bearing the responsibility of
scientific research and production of national defence. Local people’s
governments at various levels shall provide assistance and support to
enterprises and institutes bearing the responsibilities of scientific research
and production for national defence.

Enterprises and institutes bearing the responsibilities of scientific
research and production of national defence shall accomplish the task of
scientific research and production for national defence, and guarantee the
quality of weapons and equipment.

Article 33 The state takes necessary measures to train and bring up
qualified personal of national defence science and technology, to create
favorable circumstances and conditions and to allow full play to their action.

Science and technology personnel of national defence shall be respected by
the whole society. The state shall improve gradually the treatment of science
and technology personnel of national defence and protect their legal rights
and interests.

Article 34 The state, in accordance with needs of national defence and
requirements of the socialist market economy, employs a system of order for
military goods to guarantee the purchase and supply of weapons and equipment
and other military materials.
Chapter VI Funds and Assets of National Defence

Article 35 The state guarantees necessary funds for national defence. The
increase in the funds of national defence shall suit the needs of national
defence and the standard of national economy’s development.

Article 36 The state adopts a system of financial allocation in the funds
of national defence.

Article 37 Assets of national defence include capital directly invested,
lands and other resources allocated for use by the state for the construction
of armed forces, scientific research and production of national defence and
other defence construction, as well as weapons and equipment, installations
and facilities, materials and apparatuses and technical achievements formed in
this way for purpose of national defence.

Assets of national defence belong to the state.

Article 38 According to the requirements of national defence construction
and economic construction, the state decides the scale, structure and
distribution of assets of national defence, adjusts and handles assets of
national defence.

Supervising organs and units that possess and utilize assets of national
defence shall run according to law assets of national defence, and make full
use of assets of national defence.

Article 39 The state protects assets of national defence against inroad
and damage, guarantees their security, integrity and validity.

No organization or individual is permitted to damage, wreck or seize
assets of national defence. Without ratification from the State Council, the
Central Military Commission or organs authorized by the State Council or by
the Central Military Commission, units that possess and utilize assets of
national defence shall not change the assets’ purpose for national defence.
Assets of national defence that have been ratified not to be used in national
defence any more shall be supervised according to law.
Chapter VII National Defence Education

Article 40 The state helps citizens through national defence education
enhance the sense of national defence, grasp national defence knowledge,
develop the spirit of patriotism and fulfill the obligation of national
defence at their own free will.

It is a responsibility of the whole society to popularize and strengthen
national defence education.

Article 41 National defence education follows the principle of
participation of all the people, long-term persistence and laying stress on
practical results, and carries out a policy of combining regular education
with concentrated education, universal education with key education, and
theoretical education with behaviour education.

Article 42 The State Council, the Central Military Commission, people’s
governments at the level of province, autonomous region and municipality
directly under the Central Government and relevant military organs shall take
steps to strengthen the work of national defence education.

All state organs and armed forces, all political parties and social
organizations, all enterprises and institutes shall organize their regions,
departments and units to carry out national defence education.

National defence education in school is the foundation of national
defence education of the entire people. Schools at various levels and of
various kinds shall offer proper courses of national defence education,
or add subject of national defence education to relevant courses. Military
organs shall assist schools in developing national defence education.

Departments and units of education, culture, press, publication,
broadcast, film and television shall act in close coordination to develop
national defence education in various forms.

Article 43 People’s governments at various levels shall bring national
defence education into line with national economic and social development
plan, and guarantee the funds needed in national defence education.
Chapter VIII National Defence Mobilization and War State

Article 44 In case the People’s Republic of China’s sovereignty,
unification, territorial integrity or security is threatened, the state starts
national mobilization or partial mobilization in accordance with the
provisions of the Constitution and laws.

Article 45 The state prepares for the mobilization in peaceful period,
brings the preparation for people’s armed forces mobilization, national
economic mobilization, and mobilization for people’s air defence, national
defence traffic and etc. into line with the state’s overall plan and
programme, perfects the mobilization system, heightens mobilization
potentiality and improves mobilization capability.

Article 46 The state establishes a system of strategic materials reserve.
The strategic materials reserve shall be on a proper scale, kept in security,
convenient to transfer, changed regularly and can guarantee the requirements
during war period.

Article 47 The State Council and the Central Military Commission shall
lead in conjunction the preparation and implementation of mobilization.

All state organs and armed forces, all political parties and social
organizations, all enterprises and institutions and citizens must complete
the work of mobilization preparation according to stipulations of law during
peaceful period, and must accomplish the mobilization task stipulated after
the mobilization order bas been issued by the state.

Article 48 According to needs in mobilization, the state may take over
for use in accordance with law equipment and facilities, means of
transportation and other materials of organizations and individuals.

People’s governments at or above the county level shall make proper
compensation to the requisitionees according to relevant stipulations of
the state for economic losses directly resulting from the requisition.

Article 49 The state declares war state according to the stipulations of
the Constitution, takes various measures to amass manpower, materials and
funds, leads all citizens to defend our country and resist aggression.
Chapter IX National Defence Obligations and Rights of Citizens and
Organizations

Article 50 It is an honorable obligation of citizens of the People’s
Republic of China to enlist in the army and join in the militia according to
law.

Drafting institutes at various levels and people’s military organs at
basic level shall handle the conscription work according to law, fulfill the
drafting task according to the command of the State Council and the Central
Military Commission, and guarantee the quality of troops’ sources. Other
relevant state organs, social organizations, enterprises and institutions
shall fulfil according to law the work of militia and reserve duty, and
assist conscription institutes in fulfilling the drafting task.

Article 51 Enterprises and institutions shall shoulder according to the
state’s requirement the task of scientific research and production for
national defence, accept the state’s orders for military goods, and provide
qualified weapons and equipment or other military materials.

Enterprises and institutions shall according to the state’s stipulations
implement the national defence’s requirement in traffic construction. Units
in charge of traffic installation such as stations, ports, airports and roads
shall provide preceded service for the passage of Servicemen on active
service, military vehicles and ships, and offer preferential treatment in
accordance with stipulations.

Article 52 Citizens shall receive national defence education.

Citizens and organizations shall protect national defence facilities, and
are forbidden to damage or do harm to national defence installations.

Citizens and organizations shall abide by stipulations of protecting
secrets, shall not reveal the state’s secrets about national defence, shall
not possess illegally classified documents, papers or other classified
articles about national defence.

Article 53 Citizens and organizations shall support national defence
construction, and provide facilities or other assistance for such activities
of military forces as military drill, combat readiness service and defending

REGULATIONS ON INSPECTION CONDUCTED BY THE CUSTOMS

Category CUSTOMS Organ of Promulgation The State Council Status of Effect In Force

Date of Promulgation 1997-01-03 Effective Date 1997-01-03

Regulations of the People’s Republic of China on Inspection Conducted by the Customs

Chapter 1  General provisions
Chapter 2  Control over Accounting Books, Documents and Other Relevant
Chapter 3  Implementation of the Inspection Conducted by the Customs
Chapter 4  Handling of the Inspection Conducted by the Customs
Chapter 5  Legal Responsibility
Chapter 6  Supplementary Provisions

(Promulgated by Decree No.209 of the State Council of the People’s

Republic of China on January 3, 1997)
Chapter 1  General provisions

    Article 1  These Regulations are formulated with a view to establishing
and perfecting the system of inspection conducted by the Customs,
strengthening the Customs’ supervision and administration, maintaining the
normal order of import and export and the legitimate rights and interests of
the parties concerned, ensuring the tax revenue of the State, promoting the
development of foreign trade.

    Article 2  “Inspection conducted by the Customs” as referred to in these
Regulations means that the Customs exercises inspection, within 3 years from
the date of the release of the import or export goods or during the time of
the Customs’ control, over the bonded goods, the import goods and articles
for which duties reduction or exemption is granted, the accounting books,
vouchers for the accounts, the Customs declaration documents and other
relevant materials (hereinafter referred to as accounting books, documents
and other relevant materials) and relevant import and export goods of the
persons under inspection, and supervises the authenticity and legality of
the import and export acts of the persons under inspection.

    Article 3  The Customs shall exercise inspection over the following
enterprises and units involved directly in import and export acts:

    1. The enterprises and units engaged in foreign trade;

    2. The enterprises engaged in foreign processing business;

    3. The enterprises engaged in bonded business;

    4. The enterprises engaged in utilizing or managing import goods with
Customs duties reduced or exempted;

    5. The enterprises engaged in declaration to the Customs;

    6. The other enterprises and units involved directly in import and
export acts, and stipulated by the General Customs Administration.

    Article 4  The Customs and the Customs personnel shall, when performing
their inspection duties, be objective and fair, be practical and realistic,
be honest in duties, keep the commercial secrets of the persons under
inspection, and shall not encroach on the legitimate rights and interests
of the persons under inspection.
Chapter 2  Control over Accounting Books, Documents and Other Relevant
Materials

    Article 5  Accounting books, accounting vouchers, accounting statements
and other accounting materials set and drawn up by enterprises and units
involved directly in import and export acts shall record and reflect
honestly, precisely and completely the conditions of import and export
business.

    Article 6  Enterprises and units involved directly in import and export
acts shall keep their accounting books, accounting vouchers, accounting
statements and other accounting materials according to the time limit set
in relevant laws or administrative regulations.

    The documents of declaration to the Customs, the documents of import and
export, the contracts and other materials relating directly to import and
export acts shall, from the date of the release of the import and export
goods, be kept for 3 years.

    Article 7  Where enterprises and units involved directly in import and
export acts have sound accounting systems, and are able to keep accounts and
carry out business accounts by means of computer properly and completely,
their accounting records stored in and put out of the computer shall be
regarded equivalent to accounting materials,but the materials shall be
printed into written records and kept completely in accordance with the
provisions of these Regulations.

    Article 8  Enterprises and units involved directly in import and export
acts shall, at the Customs’ request, file the materials relating to the
purchase, sale, processing, utilization, expenditure and storage of the
import and export goods.
Chapter 3  Implementation of the Inspection Conducted by the Customs

    Article 9  The Customs shall, according to the need of the Customs’
control work and the actual circumstances of import or export enterprises,
units, and import or export goods, determine the focal point of the
inspection, and make annul work plan of the inspection.

    Article 10  The Customs shall, when conducting inspection, notify in
writting the enterprises and units under inspection (hereinafter referred
to as the persons under inspection) 3 days before the implementation of the
inspection.

    Article 11  The Customs shall, when conducting inspection, form an
inspection group. The member of the inspection group shall not be less than
two persons.

    Article 12  When the Customs conducts inspection, the Customs personnel
shall produce their Customs inspection certificates.

    The Customs inspection certificates shall be made and issued uniformly
by the General Customs Administration.

    Article 13  When the Customs conducts inspection, any Customs personnel
having directly interested relationship with the persons under inspection
shall withdraw.

    Article 14  The Customs may, when conducting inspection, exercise the
following powers:

    1. To examine and to copy the accounting books,documents and other
relevant materials of the persons under inspection;

    2. To enter into the places where the persons under inspection are
engaged in production and business operation and the places for storage of
goods, and to examine production and business operation concerning import and
export acts and the goods;

    3. To make inquiries of the legal representatives, chief personnel in
charge and other people of the persons under inspection regarding particulars
and issues relevant to the import and export acts;

    4. Upon approval of the director of the Customs establishment, to examine
the deposit accounts that the persons under inspection have opened with the
commercial banks or other financial institutes.

    Article 15  Where it discovers, when conducting inspection, that the
persons under inspection are liable to transfer, conceal, alter or destroy
the accounting books, documents and other relevant materials, the Customs
may, upon approval of the director of the Customs establishment, seal up
temporarily the accounting books, documents and other relevant materials.
Where such measures are taken, the normal production and business operation
acts shall not be interfered with.

    Where the truth has been found out, or the proof has been obtained, the
Customs shall remove immediately the seal on the accounting books, documents
and other relevant materials.

    Article 16  Where it discovers, when conducting inspection, that the
persons under inspection are suspected of violating the provisions of the
Customs Law or other relevant administrative regulations, the Customs may,
upon approval of the director of the Customs establishment, seal up the
import and export goods concerned.

    Article 17  The persons under inspection shall assist the Customs in
inspection work, and provide necessary work conditions.

    Article 18  The persons under inspection shall subject themselves to the
inspection conducted by the Customs, report the particulars truthfully,
provide accounting books, documents and other relevant materials, and shall
not refuse or postpone to be inspected or, conceal any facts.

    Where they use computers to keep accounts, the persons under inspection
shall provide the Customs with accounting soft wares, directions for use, and
relevant materials.

    Article 19  Where the Customs examines or makes copies of accounting
books, documents and other relevant materials of the persons under inspection
or, enter into the places where the persons under inspection are engaged in
production and business operation or the places for storage of goods to
conduct inspection, the legal representatives, chief personnel in charge or
the representatives appointed by the persons under inspection shall be
present and at the Customs’ request, sort out the accounting books, open the
warehouses, move the goods or open the packages.

    Article 20  Where the Customs conducts inspection, all enterprises and
units having financial contacts or other business contacts with the persons
under inspection shall report truthfully relevant particulars of the persons
under inspection, and provide relevant information and certifying materials.

    Article 21  The Customs inspection group shall, after the implementation
of the inspection, put forward towards the Customs an inspection report. The
opinion of the person under inspection shall be solicited before the
inspection report is sent to the Customs. The person under inspection shall
submit to the Customs his opinion in writting within 7 days from the date of
receiving of the inspection report.

    Article 22  The Customs shall, within 30 days from the date of receiving
of the inspection report, make a conclusion of the Customs inspection and
serve it on the person under inspection.
Chapter 4  Handling of the Inspection Conducted by the Customs

    Article 23  Where, after inspection, Customs duties or taxes in other
import links are short-levied or not levied, the Customs may recover the
amount of taxes from the persons under inspection in accordance with the
provisions of the Customs Law and relevant tax laws or administrative
regulations. If any imports or exports are short-levied or not levied owing
to an act in violation of the Customs regulations by the person under
inspection, the Customs may collect the amount of taxes in accordance with
the provisions of the Customs Law and relevant tax laws or administrative
regulations.

    Where the person under inspection fails to pay the amount of taxes within
the time limit set by the Customs, the Customs may take mandatory execution
in accordance with the provisions of the first paragraph of Article 37 of the
Customs Law.

    Article 24  Where, after inspection, the import and export goods sealed
up in accordance with the provisions of Article 16 of these Regulations are
found out to be free from any possibility of violation of law, the Customs
shall lift the seal immediately. Where it believes the goods are illegal
after inspection, the Customs shall treat the case in accordance with the
provisions of the Customs Law and Rules for Implementation of Administrative
Punishment under the Customs Law.

    Article 25  Where the Customs believes, after inspection, that the person
under inspection has an act violating regulations on Customs control, the
Customs shall treat the case in accordance with the provisions of the Customs
Law and Rules for Implementation of Administrative Punishment under the
Customs Law.

    Article 26  Where the Customs discovers, after inspection, that the
person under inspection has a smuggling act, and the act constitutes a crime,
the person shall be investigated for criminal responsibility; where such an
act does not constitute a crime, the Customs shall treat the case in
accordance with the provisions of the Customs Law and Rules for
Implementation of Administrative Punishment under the Customs Law.

    Article 27  The amount of taxes collected by the Customs, the smuggled
goods and illegal income confiscated,and the fines imposed, shall be all
turned over to the State Treasury.

    Article 28  Where a person under inspection has a tax dispute with the
Customs, such a dispute shall be handled in accordance with the provisions
of Article 46 of the Customs Law.
Chapter 5  Legal Responsibility

    Article 29  Where a person under inspection has any of the following
acts, the Customs shall order him to correct such mistakes within a time
limit; if he fails to do so, a fine from 10000 to 30000 in RMB shall be
imposed. Where the case is serious, the right of declaration to the Customs
shall be deprived of; and the personnel in charge or other personnel directly
answerable for the offence shall be fined from 1000 to 5000 in RMB:

    1. To provide false information to the Customs or to conceal important
facts;

    2. To refuse or to delay to present to the Customs the accounting books,
documents and other relevant materials;

    3. To transfer, conceal, alter or destroy the accounting books, documents
and other relevant materials.

    Article 30  Where a person under inspection fails to establish or compile
the accounting books, documents and other relevant materials in accordance
with the Customs regulations, the Customs shall order him to correct such
mistakes within a time limit; If he fails to do so, a fine from 10000 to
50000 in RMB shall be imposed. Where the case is serious, the right of
declaration to the Customs shall be deprived of; and the personnel in charge
or other personnel directly answerable for the offence shall be fined from
1000 to 5000 in RMB.

    Article 31  Where Customs personnel who neglects his duties, acts
illegally for personal gains, abuses his powers or, takes advantage of his
office to accept or to demand property from the persons under inspection, and
such an act constitutes a crime, he shall be investigated for criminal
responsibility; Where such an act does not constitute a crime, he shall be
investigated for administrative sanctions.
Chapter 6  Supplementary Provisions

    Article 32  The General Customs Administration shall be responsible for
organizing the implementation of these Regulations.

    Article 33  These Regulations shall be effective as of the date of
promulgation.

CIVIL AIR DEFENSE LAW OF THE PEOPLE’S REPUBLIC OF CHINA

Order of the President of the People’s Republic of China

     Beijing,October 10(chinacourt.org)   The Civil Air Defense Law of the People’s Republic of China, adopted at the 22nd Meeting of the Standing Committee of the Eighth National
People’s Congress of the People’s Republic of China on October 29, 1996, is hereby promulgated and shall enter into force as of January
1, 1997.

Jiang Zemin President of the People’s Republic of China October 29, 1996

CIVIL AIR DEFENSE LAW OF THE PEOPLE’S REPUBLIC OF CHINA

CHAPTER I GENERAL PROVISIONS CHAPTER II PRIORITY OF PROTECTION CHAPTER III CIVIL AIR DEFENSE WORKS CHAPTER IV COMMUNICATIONS AND WARNING
CHAPTER V EVACUATION CHAPTER VI MASS ORGANIZATIONS FOR AIR DEFENSE CHAPTER VII EDUCATION IN CIVIL AIR DEFENSE CHAPTER VIII LEGAL
LIABILITY CHAPTER IX SUPPLEMENTARY PROVISIONS

   Article 1 This Law is enacted for the purpose of organizing effective civil air defense, preserving safety of people’s lives and property and
ensuring the smooth progress of the socialist modernization drive.

   Article 2 Civil air defense is a component part of national defense. In light of the need of national defense, the State mobilizes and organizes
the masses to take protective measures for preventing or minimizing damage caused by air raid.

For civil air defense, the guidelines of making long-term preparation, giving priority to the building of key works and suiting both
peacetime and wartime needs shall be applied and the principles of coordinating its buildup with the development of the economy and
combining it with urban construction shall be carried out.

   Article 3 People’s governments at or above the county level shall incorporate civil air defense construction into their plans for national
economic and social development.

   Article 4 The expenses for civil air defense shall be jointly borne by the State and the society.

The proportion borne by the Central Government shall be incorporated in the central budget, while the proportions borne by the local
people’s governments at or above the county level shall be incorporated in their budgets respectively.

Relevant units shall bear their proportions of the expenses for civil air defense in accordance with relevant State regulations.

   Article 5 In accordance with relevant regulations, the State adopts preferential policies with regard to construction of civil air defense
projects.

The State encourages and supports enterprises, institutions, public organizations and individuals to invest in various ways in construction
of civil air defense works. In time of peace, such works shall be used and managed by the investors and the income therefrom shall
be owned by them.

   Article 6 The State Council and the Central Military Commission shall exercise leadership in the work of civil air defense throughout the country.

As authorized by the State Council and the Central Military Commission, the major military commands shall exercise leadership in the
work of civil air defense in the areas under their command.

Local people’s governments at or above the county level and the military organs at the corresponding level shall exercise leadership
in the work of civil air defense in their administrative areas respectively.

   Article 7 The competent national department for civil air defense shall administer the work of civil air defense throughout the country.

The competent departments for civil air defense of the major military commands shall administer the work of civil air defense in their
areas respectively.

The competent departments for civil air defense of the local people’s governments at or above the county level shall administer the
work of civil air defense in their administrative areas respectively.

The competent departments for civil air defense of the State organs at the central level shall administer the work of civil air defense
of their own organs.

Provisions for the establishment and the functions and duties of the competent departments for civil air defense shall be formulated
by the State Council and the Central Military Commission.

The relevant departments for planning and construction of the people’s governments at or above the county level shall be responsible
for the work of civil air defense within the limits of their respective functions and duties.

   Article 8 All organizations and individuals shall have the right of being protected by civil air defense and must perform their duties in civil
air defense according to law.

   Article 9 The State protects civil air defense facilities from damage. All organizations and individuals are prohibited to destroy or seize
civil air defense facilities.

   Article 10 People’s governments and military organs at or above the county level shall give awards to organizations and individuals that have
achieved outstanding successes in work of civil air defense.

CHAPTER II PRIORITY OF PROTECTION Article 11 Cities enjoy priority in civil air defense. The State applies a system whereby different
categories of cities are provided with different grades of protection.

Provisions for differentiating the cities for different grades of protection shall be formulated and the standards for such protection
established by the State Council and the Central Military Commission.

   Article 12 People’s governments of cities shall devise air defense programmes and draw up plans for their enforcement and may organize exercise
when necessary.

   Article 13 People’s governments of cities shall work out plans for construction of civil air defense works and incorporate them into their overall
urban plans.

   Article 14 In constructing trunk lines of underground traffic and other underground projects in a city, consideration shall be given to the
needs of civil air defense.

   Article 15 All projects for storing grains, medicines, oils and other necessary goods and materials for wartime use shall be built underground
or in other concealed places.

   Article 16 Relevant departments must take effective measures of protection towards important economic targets and work out plans dealing with
emergencies and doing rush repairs.

“Important economic targets” mentioned in the preceding paragraph include important industrial and mining enterprises, scientific
research bases, hubs of communications, signal centers, bridges, reservoirs, warehouses and power stations.

   Article 17 The competent departments for civil air defense shall, in accordance with relevant regulations, conduct supervision over and inspection
of the civil air defense construction projects of cities and economic targets. The units under inspection shall provide them with
truthful reports and the necessary information and materials.

CHAPTER III CIVIL AIR DEFENSE WORKS

   Article 18 Civil air defense works include underground protective structures that are constructed particularly for sheltering people and goods
and materials, civil air defense command and medical aid in time of war, and basements that are constructed in combination with the
surface buildings and that can be used for air defense in time of war.

   Article 19 The State provides guidance to construction of different categories of civil air defense works in accordance with the different requirements
of protection.

The State formulates plans for construction of civil air defense works in accordance with the need of national defense and in light
of the level of urban construction and economic development.

   Article 20 Under the prerequisite of ensuring their functions in time of war, civil air defense works shall be constructed in such a way as
to benefit economic development, production and life of the people and the development and use of such works in time of peace.

   Article 21 The competent departments for civil air defense shall be responsible for organizing construction of such works as civil air defense
commands, shelters for public use and main passages for evacuation. Other relevant departments shall be responsible for organizing
construction of special works for medical aid and for storage of goods and materials.

The relevant units shall be responsible for constructing works for sheltering their own employees, goods and materials.

   Article 22 Basements that can be used for air defense in time of war shall, in accordance with the relevant regulations of the State, be constructed
in new buildings of cities for civil use.

   Article 23 The design, construction and quality of civil air defense works must conform to the protection and quality standards established
by the State.

The final design and manufacture of special equipment for civil air defense works must conform to the standards established by the
State.

   Article 24 The relevant departments of the people’s governments at or above the county level shall, in accordance with law, guarantee the land
needed for construction of civil air defense works, and provide the necessary conditions for constructing civil air defense works
that connect such infrastructures as roads, power supply, heat supply, water supply and drainage and communications systems in urban
areas.

   Article 25 The competent departments for civil air defense shall oversee and inspect the maintenance and management of civil air defense works.

The competent departments for civil air defense shall be responsible for the maintenance and management of civil air defense works
for public use.

The relevant units shall in accordance with State regulations, maintain and manage civil air defense works already built or put to
use, and keep them in good repair.

   Article 26 The State encourages peacetime use of civil air defense works for economic development and the daily lives of the people. However,
such use may not impair their functions as air defense works.

   Article 27 No organizations or individuals may conduct any operation that may impair the use of civil air defense works or weaken their protective
capacities, discharge waste water or gas or dump waste material into any civil air defense works, or produce or store any explosives,
hypertoxics, inflammables, radioactive substances or corrosives therein.

   Article 28 No organizations or individuals may without approval dismantle any civil air defense works as specified in Article 21 of this Law.
Where it is truly necessary to dismantle such works, the matter must be reported to the competent department for civil air defense
for approval, and the unit that dismantles the works shall be responsible for reconstruction or compensation.

CHAPTER IV COMMUNICATIONS AND WARNING

   Article 29 The State ensures unimpeded civil air defense communications and warning in order that air defense warning signals are promptly and
accurately transmitted and sent out and civil air defense is effectively organized and directed.

   Article 30 The competent national department for civil air defense shall be responsible for working out national plans of construction projects
for civil air defense communications and warning and organizing the establishment and management of the national network of civil
air defense communications and warning.

The competent departments for civil air defense of the local people’s governments at or above the county level shall be responsible
for working out plans of construction projects for civil air defense communications and warning in their administrative areas and
organizing the establishment and management of their local networks of civil air defense communications and warning.

   Article 31 Post and telecommunications departments, military communications departments and competent departments for civil air defense shall
guarantee civil air defense communications by way of fulfilling their respective tasks prescribed by the State and carrying out the
plans of construction projects for civil air defense communications and warning.

   Article 32 Post and telecommunications departments, military communications departments and radio administration authorities shall guarantee
provision of the circuits and frequency required by the competent departments for civil air defense in establishing communications
and warning networks, the relevant units and individuals shall provide convenience for installation of facilities of civil air defense
communications and warning, and may not obstruct it.

No organizations or individuals may use the same frequency or the same acoustic signals as those specially used by the State for civil
air defense communications or air defense warning.

   Article 33 In time of war, the communications, broadcasting and television systems must give first priority to the transmission and sending
out of air defense warning signals.

   Article 34 The relevant military departments shall communicate air intelligence to the competent departments for civil air defense and assist
the latter in training special personnel in this field.

   Article 35 All facilities for civil air defense communications and warning must be kept in good repair.

Civil air defense warning facilities shall be maintained and controlled by the units in which they are installed and may not be dismantled
without approval.

When necessary, the local people’s governments at or above the county level may organize trial air defense warning and shall make
it known to the public five days before the trial.

   Article 36 In time of peace, all facilities for civil air defense communications and warning shall be used in cases of emergency and disaster.

   Article 37 Civil air defense evacuation shall be directed in a unified manner by the people’s governments at or above the county level.

Civil air defense evacuation must be carried out in accordance with the order issued by the State. No organization may go into action
without such order.

   Article 38 People’s governments at or above the county level shall organize relevant departments to formulate plans for urban civil air defense
evacuation according to need.

Evacuation zones shall be predetermined by the people’s government of the administrative area where such zones are located, if the
zones extend to cover two or more administrative areas, they shall be predetermined by the people’s government at the next higher
level.

   Article 39 People’s governments at or above the county level shall organize relevant departments and units to make ample preparations for arrangement
of the urban population to be evacuated and for storage, transport and supply of goods and materials.

   Article 40 Where it is necessary to evacuate rural population, the local people’s government shall have them evacuated to nearby places, which
should be adhered to as a principle.

CHAPTER VI MASS ORGANIZATIONS FOR AIR DEFENSE

   Article 41 Local people’s governments at or above the county level shall, in light of the need of civil air defense, have relevant departments
establish mass organizations for air defense.

The tasks to be performed by mass organizations for air defense in time of war include dealing with emergencies, doing rush repairs,
providing medical aid, preventing and extinguishing fire, engaging in epidemic prevention, disinfection and sterilization, eliminating
contamination, ensuring signal communications, rescuing people, doing emergency transportation of goods and materials and maintaining
public order, and in time of peace they shall assist the departments for fighting against floods and earthquakes in dealing with
emergencies and doing disaster relief.

   Article 42 The following departments shall be responsible for organizing mass organizations for air defense:

(1) The departments for urban construction, public utilities and power supply shall organize teams to deal with emergencies and do
rush repairs;

(2) Public health and medical departments shall organize medical aid teams;

(3) Public security departments shall organize fire-fighting teams and public security teams;

(4) The departments for public health, chemical industry and environmental protection shall organize anti-chemical and anti-epidemic
teams;

(5) The post and telecommunications departments shall organize communications teams; and

(6) The transportation departments shall organize transportation teams.

The Red Cross organizations shall provide first aid according to law.

   Article 43 The equipment, apparatus and funds needed by mass organizations for air defense shall be provided by competent departments for civil
air defense and the units that organize them.

   Article 44 Mass organizations for air defense shall carry out specialized training in accordance with the training program and plans formulated
by the competent departments for civil air defense.

CHAPTER VII EDUCATION IN CIVIL AIR DEFENSE

   Article 45 The State develops civil air defense education to help citizens enhance their awareness of the importance of national defense and
acquire the basic knowledge and skills of civil air defense.

   Article 46 The competent national department for civil air defense shall be responsible for organizing and formulating civil air defense education
plans and specifying the contents for such education.

The competent education departments and the competent departments for civil air defense at various levels shall arrange civil air
defense education among students at school.

Civil air defense education for the personnel of State organs, public organizations, enterprises and institutions shall be arranged
by the units to which they belong; and such education for other persons shall be arranged by urban and rural people’s governments
at the grassroots level.

   Article 47 The relevant departments for the press, publishing, broadcasting, film, television and culture shall assist in developing civil air
defense education.

   Article 48 A party that, in violation of the relevant regulations of the State, fails to construct, in its newly-constructed building for civil
use in an urban area, a basement to be used for air defense in time of war shall be given a disciplinary warning by the competent
department for civil air defense of the people’s government at or above the county level and be ordered to build it within a time
limit, and may also be fined not more than 100,000 yuan.

   Article 49 A party that commits any of the following acts shall be given a disciplinary warning by the competent department for civil air defense
of the people’s government at or above the county level and be ordered to set it right within a time limit, and in the case of an
individual a fine of not more than 5,000 may also be imposed on him and in the case of a unit a fine ranging from 10,000 to 50,000
yuan may also be imposed on it; the party shall be liable for the losses according to law, if any:

(1) occupying civil air defense works;

(2) failing to construct civil air defense works in conformity with the protection standards and quality standards established by
the State;

(3) altering, in violation of the relevant regulations of the State, the major structure of civil air defense works, dismantling equipment
or facilities for such works or endangering the safety or impairing the functions of the works by any other means;

(4) refusing to reconstruct the civil air defense works that were dismantled;

(5) using the special frequency for civil air defense communications or the same acoustic signals as those used for air defense warning
or dismantling, without approval, equipment or facilities for civil air defense communications and warning;

(6) obstructing the installation of facilities of civil air defense communications and warning and refusing to stop doing so; or

(7) discharging waste waste or gas or dumping waste material into civil air defense works.

   Article 50 Any one who, in violation of the provisions of this Law, intentionally damages civil air defense facilities or produces or stores
in civil air defense works such hazards as explosives, hypertoxics, inflammables or radioactive substances, shall be punished in
accordance with the relevant provisions of the Regulations on Administrative Penalties for Public Security if the violation does
not constitute a crime; otherwise, he shall be investigated for criminal responsibility according to law.

   Article 51 Any member of the competent departments for civil air defense who neglects his duty, abuses his power, conducts malpractices for
personal gain, or commits any other violations or negligence, shall be investigated for criminal responsibility according to law
if the case constitutes a crime; otherwise, he shall be subjected to administrative sanction according to law.

CHAPTER IX SUPPLEMENTARY PROVISIONS

   Article 52 The standing committees of the people’s congresses of provinces, autonomous regions and municipalities directly under the Central
Government may formulate measures for implementation in accordance with this Law.

   Article 53 This Law shall enter into force as of Janauary 1, 1997.



MOFTEC P.R.C.

EDITOR:Victor

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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...

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NATIONAL DEFENCE

REGULATIONS ON INSPECTION CONDUCTED BY THE CUSTOMS

CIVIL AIR DEFENSE LAW OF THE PEOPLE’S REPUBLIC OF CHINA

CONSTITUTION ACT, 1982 – page 22

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

CONSTITUTION ACT, 1982 – page 17

CONSTITUTION ACT, 1982 – page 16

CONSTITUTION ACT, 1982 – page 12

CONSTITUTION ACT, 1982 – page 11

CONSTITUTION ACT, 1982 – page 10

CONSTITUTION ACT, 1982 – page 9

CONSTITUTION ACT, 1982 – page 8

CONSTITUTION ACT, 1982 – page 7

Category	CUSTOMS	Organ of Promulgation	The State Council	Status of Effect	In Force
Date of Promulgation	1997-01-03	Effective Date	1997-01-03