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CIRCULAR OF THE MINISTRY OF COMMERCE ON ENTRUSTING SHANGHAI JINQIAO EXPORT PROCESSING ZONE TO EXAMINE, APPROVE AND ADMINISTER THE RELEVANT WORK ON FOREIGN-INVESTED ENTERPRISES IN SOME SERVICE TRADE SECTORS

Circular of the Ministry of Commerce on Entrusting Shanghai Jinqiao Export Processing Zone to Examine, Approve and Administer the
Relevant Work on Foreign-invested Enterprises in Some Service Trade Sectors

Shang Zi Han [2007] No. 15

Shanghai Municipal People’s Government and Shanghai Jinqiao Export Processing Zone,

Pursuant to Some Opinions on Further Promoting the Development Level of National Economic and Technical Development Zones (Guo Ban
Fa [2005] No. 15) as forwarded by the General Office of the State Council to the Ministry of Commerce, the Ministry of Land and Resources
and the Ministry of Construction as well as the provisions of the Ministry of Commerce on the authorized examination, approval and
administration of foreign-funded enterprises, the Ministry of Commerce has finished the archival filing, examination and approval
of the management systems of all the national economic and technological development zones and the connected network for examination
and approval of foreign capital. The related matters are hereby notified as follows:

1.

Upon research, we hereby authorize the Management Committee of Shanghai Jinqiao Export Processing Zone to be responsible for examining,
approving and administrating the foreign-funded enterprises in related service trade sectors set up inside its zone for the purpose
of encouraging and supporting the national economic and technological development zones to vigorously develop the high value-added
service industries.

2.

The Management Committee of Shanghai Jinqiao Export Processing Zone shall, in strict accordance with the laws and regulations on foreign
investments as well as the related provisions on foreign-funded enterprises of non-vessel shipping, construction, printing, construction
engineering design, road transport, commerce and international freight forwarding (see appendix), carefully examine and approve the
related foreign-funded enterprises set up within its zone, and report the related problems found in the work to the Ministry of Commerce
in a timely manner. The Ministry of Commerce shall implement the inspection of the aforesaid examination, approval and administration,
and cancel the authorization to a national economic and technological development zone which commits illegal examination and approval
during the course of authorization.

3.

The Management Committee of Shanghai Jinqiao Export Processing Zone shall conduct a good job in examination and approval, archival
filing and statistical work in strict accordance with the requirements of the Ministry of Commerce for networking and online joint
annual inspection and by taking advantage of the networking certification system for foreign-funded enterprises. The related statistical
data shall be in line with the requirements so that the Ministry of Commerce can keep informed of the situation and strengthen supervision.

4.

Shanghai Jinqiao Export Processing Zone, the management system of which needs to be improved, has not set up an independent finance
department yet. Shanghai Jinqiao Export Processing Zone shall keep a close eye on and further resolve the problems in the management
system, keep a concise and efficient management system, and improve the level for examining, approving and administrating the foreign-funded
enterprises. Where any management system problem that may affect the work on examining, approving and administrating the foreign-funded
enterprises is found, this Ministry will withdraw the authorized power of examination, approval and administration immediately.

5.

This circular shall enter into force as of the promulgation date.

Ministry of Commerce

February 12, 2007
Appendix:
Related documents on entrusting the competent provincial departments of commerce to examine, approve and Administer foreign-funded
service trade Enterprises

1.

Circular of the Ministry of Commerce on Entrusting the Competent Provincial Departments of Commerce to Examine and Manage Foreign-funded
Non-vessel Shipping Enterprises (Shang Zi Han [2005] No. 89)

2.

Circular of the Ministry of Commerce on Entrusting the Provincial Administrative Departments of Commerce to Examine, Approve and Administer
the foreign-funded Construction Enterprises (Shang Zi Han [2005] No. 90)

3.

Circular of the Ministry of Commerce on Entrusting the Administrative Departments of Commerce at the Provincial Level to Examine and
Administer the Foreign-funded Printing Enterprises (Shang Zi Han [2005] No. 91)

4.

Circular of the Ministry of Commerce on Entrusting the Administrative Departments of Commerce at the Provincial Level to Examine and
Administer the Foreign-funded Designing Enterprises for Engineering Projects (Shang Zi Han [2005] No. 92)

5.

Circular of the Ministry of Commerce on Entrusting the Competent Provincial Departments of Commerce to Examine and Manage Some Foreign-funded
Road Transport Enterprises (Shang Zi Han [2005] No. 93)

6.

Circular of the Ministry of Commerce on Entrusting Local Departments to Check Foreign-funded Commercial Enterprises (Shang Zi Han
[2005] No. 94)

7.

Circular of the Ministry of Commerce about the related Issues on Entrusting National Economic and Technical Development Zones to Examine
and Approve foreign-funded Commercial Enterprises and International Freight Forwarding Enterprises (Shang Zi Han [2005] No. 102)

8.

Measures for the Administration of Foreign-funded International Freight Forwarding Enterprises (Decree No. 19, 2005 of the Ministry
of Commerce)



 
Ministry of Commerce
2007-02-12

 






PROVISIONS OF THE CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA ABOUT THE ADMINISTRATION OF THE COMMODITY CLASSIFICATION OF IMPORT AND EXPORT GOODS

Decree No. 158 of the General Administration of Customs

No. 158

The Provisions of the Customs of the People’s Republic of China about the Administration of the Commodity Classification of Import
and Export Goods have been deliberated and adopted at the executive meeting of the General Administration of Taxation on February
14, 2007. They are hereby promulgated and shall enter into force as of May 1, 2007. The Interim Measures of the Customs of People’s
Republic of China for the Preliminary Commodity Classification of Import and Export Goods as promulgated by Decree No. 80 of the
General Administration of Customs on February 24, 2000 shall be concurrently annulled.

Director Mou Xinsheng

March 2, 2007

Provisions of the Customs of the People’s Republic of China about the Administration of the Commodity Classification of Import and
Export Goods

Article 1

In order to regulate the commodity classification of import and export goods and guarantee the accuracy and unification of commodity
classification results, the present Provisions are formulated in accordance with the Customs Law of the People’s Republic of China
(hereinafter referred to as the Customs Law), the Regulation of the People’s Republic of China on Import and Export Duties (hereinafter
referred to as the Duty Regulation) as well as other related laws and administrative regulations.

Article 2

The term commodity classification as referred to in the present Provisions means the activities of determining the commodity codes
of import and export goods under the commodity classification catalogue system of the Convention on the Commodity Name and the Code
Coordination System, on the basis of the Customs Import and Export Tariff of the People’s Republic of China and as required in the
Annotations on Commodities and Articles under the Customs Import and Export Tariff, the Annotations on Domestic Sub-categories of
the Customs Import and Export Tariff of the People’s Republic of China as well as the administrative rules and the decisions on commodity
classification as promulgated by the General Administration of Customs.

Article 3

The present Provisions shall apply to the commodity classification of import and export goods by the consignees and consignors of
import and export goods or the agents thereof (hereinafter referred to as the consignee and the consignor or the agents thereof)
and the examination and determination of commodity classification by the customhouses as well.

Article 4

The commodity classification of import and export goods shall comply with the principles of objectivity, accuracy and unification.

Article 5

The commodity classification of import and export goods shall be confirmed according to the actual condition of goods at the time
of declaration to the customhouse by the consignee and the consignor or the agents thereof. As regards the goods imported and exported
by advance declaration, the commodity classification of which shall be confirmed according to the actual condition of goods when
they are shipped to the sites under customs surveillance. If there are otherwise provisions in any law, administrative regulation
or the rule of the General Administration of Customs, such provisions shall prevail.

Article 6

The consignee and the consignor or the agents thereof shall authentically and accurately declare the names and specifications, etc.
of import and export goods in accordance with the laws, administrative regulations and the requirements of the customhouse, and carry
out the commodity classification of import and export goods as declared, and determine the commodity codes accordingly.

Article 7

As regards varieties of import goods that are simultaneously shipped to a same port by a same transport vehicle, and belong to a
same consignee using a same bill of lading, and shall be classified into a same commodity code in accordance with the rules for commodity
classification, the consignee or the agent thereof shall incorporate related commodities into this commodity code and make declarations
to the customhouse together. If it is otherwise stipulated by the provisions in any law, administrative regulation or rule of the
General Administration of Customs, such provisions shall prevail.

Article 8

If the consignor or consignee or the agent thereof provides to the customhouse the materials relating to any business secret and
requires the customhouse to keep confidential, an application in written form shall be submitted to the customhouse in advance, and
the contents for confidentiality shall be listed explicitly, and the customhouse shall keep confidential for the said materials.

No consignor or consignee or the agent thereof may refuse to provide related materials to the customhouse in excuse of business secret.

Article 9

The customhouse shall verify the names, specifications and commodity codes of import and export goods as declared by the consignor
and the consignees or the agents thereof.

Article 10

When verifying the commodity classification of the goods as declared by the consignor and the consignee or the agents thereof, the
customhouse may exercise the following official powers in accordance with the Customs Law and the Duty Regulation, and the consignor
and the consignee or the agents thereof shall assist in coordination:

(1)

it may consult and copy related documents and materials;

(2)

it may require the consignor and the consignee or the agents thereof to provide necessary samples and related materials on goods;
and

(3)

it may organize the tests and inspections of import and export goods, and carry out the commodity classification in light of the testing
and inspection results as confirmed by the customhouse.

Article 11

The customhouse may require the consignor and the consignee or the agents thereof to provide the materials as required for determining
the commodity classification, and may require them to make complementary declarations if necessary.

Where any consignor or consignee or the agent thereof conceals related information or delays providing or refuses to provide related
documents or materials, the customhouse may verify and determine the commodity classification of import and export goods in light
of the contents as declared.

Article 12

Where any incorrect commodity code as declared by a consignor or consignee or the agent thereof is found upon verification, the customhouse
may re-determine a new commodity code as required in the provisions of the Measures for the Administration of the Customs of the
People’s Republic of China on the Collection of Duties concerning Import and Export Goods as well as the related rules and provisions
on the commodity classification, and shall inform the consignor or consignee or the agent thereof to modify or delete the customs
declaration form under the Measures for the Administration of the Customs of the People’s Republic of China on the Modification and
Withdrawal of Customs Declaration Forms of Import and Export Goods and other related provisions.

Article 13

Where a commodity code as declared by the consignor and the consignee or the agents thereof needs to be modified, they shall submit
an application to the customhouse in accordance with the Measures for the Administration of the Customs of the People’s Republic
of China on the Modification and Withdrawal of Customs Declaration Forms of Import and Export Goods and other related provisions.

Article 14

Where the consignor and the consignee or the agents thereof require to discharge their goods before the verification on the commodity
classification of goods by the customhouse, they shall provide the guarantee in accordance with the related provisions on the guarantee
for customs affairs.

The customhouse shall not handle the discharge of the goods with guarantee on the ground that a permit certificate shall be provided
due to the restrictions on the entry and exit goods of the state, but the permit certificate can not be provided, or any other circumstance
under which the guarantee shall not be applied as prescribed by any law or administrative regulation occurs.

Article 15

A business unit of import and export goods as registered at the customhouse (hereinafter referred to as the applicant) may apply
to the customhouse directly under the General Administration of Customs for the preliminary commodity classification (hereinafter
referred to as pre-classification) of the goods to be imported or exported 45 days before the actual import or export of goods.

Article 16

When applying for the pre-classification, the applicant shall fill in and file an Application Form of the Customs of the People’s
Republic of China for the Pre-classification of Goods (see Attachment 1 for the format).

An application for pre-classification shall be submitted to the customhouse directly under the General Administration of Customs at
the place where the goods to be actually imported or exported are located.

Article 17

Where the customhouse directly under the General Administration of Customs regards upon verification that the commodity classification
matter under the application for pre-classification has been explicitly prescribed in the Customs Import and Export Tariff of the
People’s Republic of China, the Annotations on Commodities and Articles under the Customs Import and Export Tariff, the Annotations
on Domestic Sub-categories of the Customs Import and Export Tariff of the People’s Republic of China, as well as any administrative
ruling or decision on commodity classification as promulgated by the General Administration of Customs, it shall make and issue a
Written Decision of the Customs of the People’s Republic of China on the Pre-classification of Goods (hereinafter referred to as
the Written Decision on the Pre-classification, see Attachment 2 for the format) within 15 workdays as of the receipt of an application,
and inform the decision to the applicant.

Article 18

When importing or exporting the goods as described in the Written Decision on the Pre-classification within the region under the
jurisdiction of the customhouse directly under the General Administration of Customs that made and issued this Written Decision on
the Pre-classification, the applicant shall initiatively submit the Written Decision on the Pre-classification to the customhouse.

In case an applicant imports or exports the goods as described in the Written Decision on the Pre-classification in an actual condition,
and makes declaration in accordance with the Written Decision on the Pre-classification, the customhouse shall carry out the verification
and discharge the goods in light of the classification opinions as determined in the Written Decision on the Pre-classification.

Article 19

In case of any error in the contents of the Written Decision on the Pre-classification, the customhouse directly under the General
Administration of Customs that made and issued the Written Decision on the Pre-classification shall timely make and issue a Circular
of the Customs of the People’s Republic of China on Revoking the Written Decision on the Pre-classification (hereinafter referred
to as the Circular, see Attachment 3 for the format), and inform the applicant to stop using the said Written Decision on the Pre-classification.

In case of any alteration in the related provisions on which the Written Decision on the Pre-classification is based that leads to
the non-application of the Written Decision on the Pre-classification, the customhouse directly under the General Administration
of Customs that made and issued the Written Decision on the Pre-classification shall make and issue a Circular or publicize an announcement,
and inform the applicant to stop using this Written Decision on the Pre-classification.

Article 20

Where the customhouse directly under the General Administration of Customs regards upon verification that the commodity classification
matter under the application for pre-classification has not been explicitly prescribed in the Customs Import and Export Tariff of
the People’s Republic of China, the Annotations on Commodities and Articles under the Customs Import and Export Tariff, the Annotations
on Domestic Sub-categories of the Customs Import and Export Tariff of the People’s Republic of China, any administrative ruling or
decision on commodity classification as publicized by the General Administration of Customs, it shall inform the applicant to apply
for an administrative ruling in accordance with the provisions within seven workdays as of the receipt of an application.

Article 21

The General Administration of Customs may make a decision on commodity classification that has the universal binding force on the
import and export goods in accordance with related laws and administrative regulations.

The commodity classification decision on identical goods shall apply to the import or export of identical goods.

Article 22

The General Administration of Customs shall publicize the commodity classification decisions.

Article 23

In case of any alterations in any law, administrative regulation or any other related provision on which a commodity classification
decision is based, the commodity classification decision shall be invalid simultaneously.

The General Administration of Customs shall publicize the decision on the invalidity of a commodity classification.

Article 24

In case of any error in the decision on the commodity classification as found by the General Administration of Customs, such decision
shall be annulled in a timely manner.

The annulment of a decision on commodity classification shall be publicized by the General Administration of Customs. The decision
on commodity classification as annulled shall be invalid as of the date of annulment.

Article 25

The duty refund, recovery of duties or collection of late fees due to the commodity classification shall be handled in accordance
with the related laws, administrative regulations and the rules of the General Administration of Customs.

Article 26

Anyone that is in violation of the present Provisions and commits the smuggling act, or is in violation of the customs surveillant
provisions or the Customs Law shall be punished by the customhouse in accordance with the Customs Law and the Regulation of the Customs
of the People’s Republic of China on the Implementation of Administrative Penalties; and if a constituted crime, it shall be subject
to criminal liabilities.

Article 27

The present Provisions shall be subject to the interpretation of General Administration of Customs.

Article 28

The present Provisions shall enter into force as of May 1, 2007. The Interim Measures of the Customs of People’s Republic of China
for the Preliminary Commodity Classification of Import and Export Goods promulgated by Decree No. 80 of the General Administration
of Customs on February 24, 2000 shall be concurrently abrogated.

Attachments:

1. Application Form of the Customs of the People’s Republic of China for the Pre-classification of Goods(Omitted)

2. Written Decision of the Customs of the People’s Republic of China on the Pre-classification of Goods(Omitted)

3. Circular of the Customs of the People’s Republic of China on Revoking the Written Decision on the Pre-classification(Omitted)



 
General Administration of Customs
2007-03-02

 






CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON INTERPRETING THE RELATED ARTICLES IN THE SECOND PROTOCOL TO THE TAX AGREEMENT BETWEEN CHINA AND KOREA

Circular of the State Administration of Taxation on Interpreting the Related Articles in the Second Protocol to the Tax Agreement
between China and Korea

Guo Shui Han [2007] No. 334

The state taxation bureaus and local taxation bureaus in each province, autonomous region, municipality directly under the Central
Government, and city specifically designated in the state plan:

The Second Protocol to the tax agreement between China and Korea (hereinafter referred to as the China-Korea agreement) has been in
force as from July 4, 2006. For the purpose of making it easy to understand and implement by all localities, we hereby render an
interpretation on Article 1 as follows:

This Article is aimed at preventing any taxpayer from improperly enjoying the treatments as provided in the tax agreement. To be
detailed, it means that this Agreement is not applicable to such a company, trust or any other entity given that the company or trust
or any other entity is a resident of a contracting state, be it directly or indirectly owned or controlled by one or more non-residents
(individuals or organizations) of this contracting state and in case the tax imposed by this contracting state on the income of this
company, trust or any other entity has reduced substantially in comparison with the circumstance under which it is owned or controlled
by the resident(s) of this contracting state. But if it actively conducts business operations, it shall be an exception. For instance,
where all shareholders of a Korea company are residents of other countries (non-residents of Korea), if the tax on the income of
this company is reduced by 50% in comparison with the circumstance under which this company is wholly owned by the resident(s) of
this contracting state after Korean tax authority has considered and implemented any preferential treatment as prescribed by law,
it may not enjoy the treatments as provided in the China-Korea Agreement either when this company acquires any income from China,
although it is a Korean resident. But if 90% or more of the amount of taxable income in Korea is derived from active trade or business
operations other than investments, the China-Korea Agreement is applicable to this Company.

Such provisions in this Article of the Second Protocol to the China-Korea Agreement is an effort made by the tax authorities of both
contracting states to adopt the international experience in the prevention of abuse of tax treaties. With a view to giving play to
the actual role of provisions of this Article please pay attention to other related information besides checking and verifying its
resident identity certificate when any Korean resident company applies for enjoying the treatments as provided in the China-Korea
Agreement (especially the preferential treatments in the Articles regarding dividends, interests and royalties).

The State Administration of Taxation

March 16, 2007



 
The State Administration of Taxation
2007-03-16

 






MEASURES FOR ADMINISTRATION OF RENEWABLE RESOURCES

Decree No.8, 2007 of Ministry of Commerce on Promulgating Measures for Administration of Renewable Resources

No.8

The Measures for Administration of Renewable Resources have been deliberated and approved at the 5th ministerial meeting of Ministry
of Commerce on May 17, 2006, and ratified by National Development and Reform Commission, Ministry of Public Security, Ministry of
Construction, State Administration for Industry and Commerce and State Environmental Protection Administration. They are hereby announced
and shall enter into force as of May 1, 2007.
Minister: Bo Xilai

Director: Ma Kai

Minister: Zhou Yongkang

Minister: Wang Guangtao

Director: Zhou Bohua

Director: Zhou Shengxian

Mar 27, 2007

Measures for Administration of Renewable Resources
Chapter 1 General Rules

Article 1

For purposes of promoting recovery of renewable resources, regulating development of renewable resources recovery industry, economizing
resources, protecting environment and realizing economic and social sustainable development, these Measures are formulated under
the Law of Clean Production Promotion of the People’s Republic of China and Law on the Prevention and Control of Environmental Pollution
by Solid Wastes and other relevant laws and regulations.

Article 2

The renewable resources as mentioned in these Measures refer to all kinds of wastes that are generated in social production and living
and consumption, and that have lost all or part of their use value, but can regain use value through recovery and processing.

Renewable resources include metallic scrap, discarded electronic products, mechanical and electric equipments and parts, waste paper
making materials (such as waste paper and cotton), waste materials for light chemical industry (such as rubber, plastics, packing
of pesticide, animal bones and hairs) and waste glass as well.

Article 3

Enterprises and owners of self-employed businesses who undertake business of renewable resources recovery within the territory of
the People’s Republic of China (hereinafter referred to as “business operator of renewable resources recovery”) shall comply with
these Measures.

Where it is otherwise provided in other laws and regulations in terms of the administration on recovery of imported solid wastes,
hazard wastes and discarded automobiles, such provisions shall prevail.

Article 4

The state encourages people from all circles as well as urban and rural areas to accumulate and sell renewable resources.

Article 5

The state encourages renewable resources recovery and disposal of innocuity. Relevant scientific research, technical development
and promotion are also encouraged.

Chapter 2 Operation Rules

Article 6

To engage in renewable resources recovery business, an enterprise must meet the registration requirements of industrial and commercial
administration. It can start business only after getting business licenses.

Article 7

Operators engaging in renewable resources recovery business shall be filed with departments of commercial administration or authorized
institutions thereof which shall be the same level with the departments of industrial and commercial administration where they are
registered in line with the principal of dependency administration within 30 days after obtaining business license.

In case of any alteration, operators of renewable resources recovery business shall go through formalities of alteration with departments
of commercial administration within 30 days as of the alteration (those belonged to industrial and commercial registration shall
be filed in 30 days since the alteration of industrial and commercial registration).

Article 8

Enterprises engaging in recovery of producing waste metals and operators of non-producing waste metals shall register with public
security organs of the people’s government of the county level within 15 days after obtaining business in addition to registration
with departments of commercial administration in accordance with article 7 of these Measures.

In case of any alteration of registered items, operators of renewable resources as mentioned in the preceding paragraph shall go through
alteration formalities with public security organs of the people’s government of the county level within 15 days as of the alteration
(where an item falls within the industrial and commercial registration, it shall be dealt with within 15 days as of the alteration
of industrial and commercial registration).

Article 9

A producing enterprise and an enterprise of renewable resources recovery shall trade the producing waste metals by means of contract
of purchase, in which Such matters as the name, quantity, specifications, recovery terms, and settlement of producing waste metal
shall be specified.

Article 10

When reclaiming producing waste metals, an enterprise of renewable resources recovery shall according to the facts, conduct registration
of the name, quantity, specifications as well as the aging degree.

As regards an entity seller, the certification issued thereby shall be checked, and record the name of the entity and the name, address
and ID card number of the preparer shall be registered according to the facts; as regards an individual seller, the name, address
and ID card number thereof shall be registered according to the facts.

The registration materials shall be kept for at least 2 years.

Article 11

If any stolen goods or suspected stolen goods wanted by public security organs are found in business activity, enterprises of renewable
resources recovery shall report to public security organs immediately.

The public security organs shall seize stolen goods or suspected stolen goods found in business operation of renewable resources recovery
in accordance with law and list the seized goods. If the suspected stolen goods are proved of no stolen goods, they shall be returned
in time; those proven to be stolen goods shall be dealt with in line with the state regulations.

Article 12

The whole process of collecting, storage, transportation and disposal of renewable resources shall be carried out in accordance with
the relevant pollution prevention standards, technical policies and the state specifications.

Article 13

Business operators of renewable resources shall comply with relevant regulations of second hand goods circulation to undertaking
business of second-hand goods purchase, sales, storage and transportation.

Article 14

The recovery of the renewable resources may be carried out by means of door-to-door recovery, itinerant recovery and recovery at
certain places.

Business operator of recovery of the renewable resources may contact residents and enterprises by means of phone and internet so as
to provide convenient and quick recovery.

Chapter 3 Supervision and Administration

Article 15

Departments of commercial administration are in charge of the industry of renewable resources recovery, and responsible for stipulation
and implementation of industrial policies of renewable resources recovery, recovery standards and program of recovery industry development
as well.

Departments of development and commission are responsible for research and putting forward policies to promote development of renewable
resources, organize to adopt new technologies, promote application of new facilities and carry out industrialization demonstration.

Public security organs are in charge of management of public security of renewable resources recovery.

Departments of industrial and commercial administration are responsible for registration administration on business operators of renewable
resources recovery, and supervision and administration on trade market of renewable resources.

Departments of environmental protection are responsible for supervision and administration on work of environmental pollution prevention
during process of recovery.

Departments of construction and town and country planning are in charge of bringing renewable resources recovery net into the city
planning, as well as examining and rectifying violations of relevant regulations on city planning and construction administration.

Article 16

Ministry of Commerce is responsible for stipulation and implementation of industrial policies of renewable resources recovery, recovery
standards and program of recovery industry development as well.

Departments of commercial administration above county-level are responsible for stipulation and implementation of specific industrial
development program and other measures in the region of administration.

Departments of commercial administration above county-level shall set up authorities in chare of the administration of renewable resources
recovery industry and assign the relevant personnel.

Article 17

Departments of commercial administration above county-level shall, in collaboration with department of development and reform (economic
and trade), public security, industry and commerce, environmental protection, construction, rural and urban planning, formulate program
of renewable resources recovery net in line with specific status of development level of local economy, population density, environment
and resource as well according to principals of overall planning and rational distribution.

Renewable resources recovery nets include all kinds of places where the renewable resources are reclaimed, transferred, distributed
and processed.

Article 18

When trans-regional transferring is needed for storage and disposal, administrative license shall be dealt with in accordance with
Article 23 of Law on the Prevention and Control of Environmental Pollution by Solid Wastes.

Article 19

An association of renewable resources recovery industry is an industrial self-discipline organization, which shall perform the following
duties:

(1)

to feedback suggestions and requirements of enterprises and safeguard industrial interest;

(2)

to formulate criterions of self-discipline and supervise the implementation;

(3)

to carry out industrial statistics, survey if authorized by laws and regulations or administrative department, and release industrial
information; and

(4)

to cooperate administrative departments to carry out research and stipulate industrial development program, policies and recovery
standard.

Associations of renewable resources recovery industry shall follow instructions of the relevant administrative departments.

Chapter 4 Penalty Rules

Article 20

Enterprises or individuals undertake renewable resources recovery without business license shall be punished by department of industrial
and commercial administration in accordance with Measures on Investigating, Punishing and Stamping out Operation without Business
License.

If an enterprise engages in what are beyond the business scope approved by industrial and commercial departments, it shall be imposed
upon a punishment according to the relevant regulations.

Article 21

Those who violate regulations of Article 7 of these Measures should be warned by departments of commercial administration and ordered
to correct in definite time period; those who refuse to correct shall be fined no less than 500 yuan and no more than yuan according
to specific conditions. Departments of commercial administration may also announce the violation to the public.

Article 22

Those who violate regulations of Article 8 of these Measures should be warned by public security organs and ordered to correct in
definite time period; those who refuse to correct shall be fined no less than 500 yuan and no more than yuan according to specific
conditions. Public security organs may also announce the violation to the public.

Article 23

Public security organs shall punish enterprises of renewable resources recovery that go against Paragraph 1 and Paragraph 2 of Article
10 of these Measures and fail to register the true information when producing waste metals in line with relevant regulations of
Measures for Administration on Pubic Security of Waste Metal Purchasing Industry.

Article 24

Those who go against Paragraph 3 of Article 10 of these Measures shall be ordered by public security organs to correct and be fined
no less than 500 yuan and no more than 1000 yuan.

Article 25

Those who go against Article 11 of these Measures and fail to report to public security organs after finding stolen goods or suspected
stolen goods shall be warned and imposed upon a fine of no less than 500 yuan and no more than 1000yuan; those who cause serious
consequences or refuse to mend their ways despite repeated admonitions shall be imposed upon a fine of no less than 1000 yuan and
no more than 5000 yuan.

Article 26

In case of graft or serious dereliction of duty, abuse of power, practicing favouritism and taking bribes on the part of any personnel
of administrative departments harming interests of business operators of renewable resources, , the relevant departments shall impose
administrative punishment upon the said personnel in line with specific situations. Where a crime is constituted, the said personnel
shall be subject to criminal liabilities under law.

Chapter 5 Supplementary Rules

Article 27

The term “producing waste metal” as mentioned in these Measures refers to metal materials and metals products that are used in construction,
railway, communication, electric power, water conservancy, oil field, public utilities and other fields, and now lose all or part
of use value.

Article 28

These Measures are subject to the interpretation of Ministry of Commerce, National Development and Reform Commission, Ministry of
Public Security, State Administration for Industry and Commerce, State Environmental Protection Administration and Ministry of Construction.

Departments of commercial administration above county-level shall, together with department of development and reform (economic and
trade), public security, industry and commerce, environmental protection, construction, rural and urban planning of all provinces,
autonomous regions and municipalities may, pursuant to these Measures, formulate detailed rules for implementation with reference
to real situation of local economic development.

Article 29

These Measures shall enter into force as of May 1, 2007.



 
Ministry of Commerce
2007-03-27

 






CIRCULAR OF THE STATE ADMINISTRATION OF FOREIGN EXCHANGE ABOUT MATTERS REGARDING THE CONTROL OF FOREIGN EXCHANGE WITH RESPECT TO CROSS-BORDER TRANSPORTATION OF CARGOS IN DOMESTIC TRADE

Circular of the State Administration of Foreign Exchange about Matters Regarding the Control of Foreign Exchange With Respect to Cross-border
Transportation of Cargos in Domestic Trade

Hui Fa [2007] No.21

The branches and foreign exchange departments of the State Administration of Foreign Exchange in all provinces, autonomous regions,
and municipalities directly under the Central Government, as well as the municipal branches of the State Administration of Foreign
Exchange in Shenzhen, Dalian, Qingdao, Xiamen and Ningbo:

In order to implement the national strategic deployment of revitalizing Northeast old industrial bases and support the pilot work
of shipping the domestic trade cargos of Heilongjiang Province to the costal areas of Southeastern China by passing Russia, several
matters regarding the control of foreign exchange with respect to cross-border transportation of domestic trade cargos are hereby
notified as follows:

1.

In the case of any pilot work of shipping the domestic trade cargos of Heilongjiang Province to the costal areas of Southeastern China
by passing Russia, the transactions between trading enterprises shall be valuated and settled in RMB given that the customs manage
the said cargos under the surveillance method of cross-border transportation of domestic trade cargos (code: 9600).

2.

With respect to the domestic trade cargos that are transported outside the territory of China, the customs will not verify and release
the said cargos upon the verification and write-off form of export proceeds and the foreign exchange bureau will not handle the write-off
formalities for export proceeds due to the surveillance method that is one under which it is not necessary to adopt the verification
and write-off form of export proceeds.

3.

In case both the carrier and carrying ship are of Chinese nationality, the freight charges, insurance premiums and other relevant
charges shall be valuated and settled in RMB. With respect to the port charges, fuel costs and other transportation-related expenses
incurred to the carrier outside the territory of China, the carrier shall make foreign payments upon relevant vouchers and bills
through a bank under the current provisions on foreign exchange control.

4.

This Circular shall enter into force as of the promulgation date.

Appendix: Announcement No.5, 2007 of the General Administration of Customs of the People’s Republic of China (omitted)

State Administration of Foreign Exchange

April 16, 2007



 
State Administration of Foreign Exchange
2007-04-16

 






CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ABOUT MATTERS REGARDING THE PAYMENT OF ENTERPRISE INCOME TAX BY FOREIGN-INVESTED ENTERPRISES CONDUCTING COMMUNICATIONS SERVICES

Circular of the State Administration of Taxation about Matters Regarding the Payment of Enterprise Income Tax by Foreign-invested
Enterprises Conducting Communications Services

Guo Shui Han [2007] No. 610

The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically
designated in the state plan, the local taxation bureaus of Guangdong Province, Hainan Province and Shenzhen Municipality:

The related matters regarding the payment of enterprise income tax by foreign-invested enterprises conducting communication services
are notified as follows subject to the related provisions of the Detailed Rules for the Implementation of the Income Tax Law of the
People’s Republic of China for Foreign-invested Enterprises and Foreign Enterprises (hereinafter referred to as Detailed Rules):

1.

Depreciation life of some fixed assets

(1)

Issues concerning the depreciation of pylons, pipelines, simple houses, mobile houses and other fixed assets. The comprehensive communication
pylons that are used by communications enterprises for receiving and sending signals, the pipelines that are used for storing communications
optical cable facilities and the simple houses that are used for storing the facilities of communications stations, as well as other
fixed assets, etc are absolute component parts of the communications equipments, and shall be uniformly included into the scope of
fixed assets of the communications equipments, the depreciation of which shall be calculated based on the period of 10 years in accordance
with the provisions in Article 35 of the Detailed Rules.

(2)

Issues concerning the depreciation life of communications equipments and computer system equipments. Due to equipment renewal, replacement,
upgrading and transformation and other reasons, a communications enterprise may change the 7-year depreciation life of 2G communications
equipments and computer system equipments of supporting net into 5 years, the shortest as prescribed in Article 35 of the Detailed
Rules according to the equipment renewal condition. In the remaining years after the adjustment, depreciation shall be calculated
on the basis of the book balance of each fixed asset by the straight-line method. The aforesaid adjustment shall be reported to the
competent taxation authorities for archival filing.

2.

Deduction of personnel cost

When prepaying the enterprise income tax of each season, any communications enterprise that implements the management mode of pegging
labor cost to performance evaluation with respect to personnel cost (including wages and welfare expenses, etc.) may temporarily
list the planned amount of personnel cost as the actual personnel cost in accordance with the principle of accounting on the accrual
basis as prescribed in Article 11 of the Detailed Rules,. When making annual declaration of enterprise income tax, it shall adjust
this amount on the basis of the amount actually occurred.

3.

Deduction of expenses for plan of accumulated points

Communications enterprises will develop the plan of accumulated points to reward the clients, which contains giving accumulated points
to clients with certain consuming capacity and rewarding them real objects or services in light of the accumulated points. The expenses
incurred to the real objects or services rewarded to clients may be listed under the cost of the current period by communications
enterprises, while those spent for other purposes may not be listed under the cost.

4.

Accounting unit of entertainment expenses

The entertainment expenses of each branch of a communications enterprise shall be calculated on the basis of branch unit independently.
When paying enterprise income tax on a consolidated basis, a communications enterprise shall calculate the amount concerning the
entertainment expenses actually incurred by the enterprise as a whole (including those incurred by the head office) on a consolidated
basis in light of the proportion as prescribed in Article 22 of the Detailed Rules for the Implementation of the Tax Law.

The present Circular shall enter into force as of the tax year of 2006.

State Administration of Taxation

May 30, 2007



 
State Administration of Taxation
2007-05-30

 






INTERPRETATION OF THE SUPREME PEOPLE’S COURT ON SEVERAL MATTERS CONCERNING THE APPLICATION OF LAW IN THE TRIAL OF CASES INVOLVING THE DISPUTES OVER INFRINGEMENT UPON THE RIGHTS OF NEW PLANT VARIETIES

Announcement of the Supreme People’s Court

Fa Shi [2007] No. 1

The Interpretation of the Supreme People’s Court on Several Matters Concerning the Application of Law in the Trial of Cases Involving
the Disputes over Infringement upon the Rights of New Plant Varieties, has been adopted at the 1411th meeting of the Judicial Committee
of the Supreme People’s Court on December 25, 2006 It is hereby promulgated and shall be implemented as of February 1, 2007.
The Supreme People’s Court

January 12, 2007

Interpretation of the Supreme People’s Court on Several Matters Concerning the Application of Law in the Trial of Cases Involving
the Disputes over Infringement upon the Rights of New Plant Varieties

(Adopted at the 1411th meeting of the Judicial Committee of the Supreme People’s Court on December 25, 2006)

For the purpose of correctly hearing the cases involving the disputes over infringement upon the rights of new plant varieties, and
in accordance with the General Principles of the Civil Law of the People’s Republic of China and the Civil Procedure Law of the People’s
Republic of China, several issues concerning the specific application of law are prescribed as follows in combination with the trial
experiences and actual circumstances on the cases involving the disputes over infringement upon the rights of new plant varieties:

Article 1

In case of any infringement upon the rights to new plant varieties as regarded by the owner of rights to new plant varieties (hereinafter
referred to as the owner of varieties) or interested person , he may raise an action to the people’s court.

Interested person as referred to in the preceding Paragraph comprises the licensee of the license contract on implementing new plant
varieties and the lawful heir of property rights to varieties, etc..

The licensee of an exclusive licensing contract may raise an action to the people’s court independently. The licensee of a sole licensing
contract may, jointly with the owner of the variety, raise an action, or may raise an action independently if the said owner may
not do so. And the licensee of a common licensing contract may raise an action upon explicit authorization of the owner of the variety.

Article 2

Where the propagation materials of an authorized variety are produced or sold for commercial purpose, or are repeatedly used for
producing the propagation materials of another variety for commercial purpose without the permission of the owner of the variety,
the people’s court shall ascertain the infringement upon the rights to new plant varieties.

Where the feature or characteristic of the infringing variety as charged is identical with that of an authorized variety, or the difference
of feature or characteristic between the said two varieties are generated not by genetic variation, the people’s court shall ascertain
in general that the infringing variety as charged falls into the propagation materials of the authorized variety produced or sold
for commercial purpose.

If the infringer repeatedly uses the propagation materials of an authorized variety as the parents for separate propagation with other
parents, the people’s court shall generally ascertain that the propagation materials of the authorized variety are repeatedly used
for producing the propagation materials of another variety for commercial purpose.

Article 3

As for a specific issue that is involved in a case of dispute over the rights to new plant varieties requiring for appraisal, it
shall be appraised by a qualified appraisal institution and appraisers as affirmed upon negotiations by both parties concerned. If
the negotiations fail, the people’s court shall appoint a qualified appraisal institution and appraisers for performing the appraisal.

In case of no appraisal institution or appraisers as prescribed in the preceding Paragraph, it shall be appraised by a professional
institution and professionals with a variety detection technical level accordingly.

Article 4

As for the specific issues that are involved in the cases of disputes over the rights to new plant varieties, the appraisals shall
be performed by way of field observation and measurement and genetic fingerprint detection, or other related methods.

As for the appraisal conclusions made by the methods as prescribed in the preceding Paragraph, the people’s court shall cross-examine
for affirming the weight of proof thereof.

Article 5

When the owner of a variety or interested person raises an action to the people’s court for the infringement upon the rights to new
plant varieties, if he require for stopping the infringement upon the rights to new plant varieties in advance or the evidence preservation
at the same time, the people’s court may make a decision previously upon examination.

The people’s court may, in accordance with the specific circumstances on the case, invite related professional technicians to assist
in the evidence collection under technical procedures accordingly when taking the measures for evidence preservation,.

Article 6

When the people’s court hears the cases of disputes over the infringement upon the rights to new plant varieties, it shall order
the infringer to stop the infringement, make compensation for the losses or bear other civil liabilities in accordance with Article
134 of the General Principles of the Civil Law and in combination with the specific conditions of the cases.

The people’s court may determine the damages in light of the losses of the infringee due to the infringement or the interests of the
infringer from the infringement upon request of the infringee. In case the infringee requires to decide the damages according to
the licensing fee for implementing the new plant variety, the damages may be determined reasonably by the people’s court subject
to the type, time and scope, etc. for the licensing use of the new plant variety and with reference to the fee for licensing use
of the new plant variety.

In case it is difficult to determine the damages in accordance with the preceding paragraph, the damages may be determined by the
people’s court under RMB 500,000 yuan with comprehensive consideration in terms of the nature, duration, and influences of the infringement,
the amount for licensing use of the new plant variety, the type, time, and scope for licensing use of the new plant variety, and
the proper expenses paid by the infringee for investigating and stopping the infringement.

Article 7

Where both the infringee and the infringer agree to make the infringing objects into the money and use it for compensating for the
losses suffered by the infringee, the people’s court shall permit it. Where either the infringee or the infringer does not agree
with the said deduction, the people’s court shall order the infringer to eliminate the activity of the infringing goods and make
them unable to be the propagation materials upon request of the related person.

In case the infringing goods are in the stage of growth or the destruction of the infringing goods will lead to major unfavorable
influences, the method of ordering the destruction of the infringing goods may not be adopted by the people’s court, unless it is
otherwise prescribed by the laws or administrative regulations.

Article 8

Where any individual or rural household for contracted management that engages in agriculture, or forestry, crop farming accepts
the entrustment of someone else for reproducing the propagation materials that infringe upon the rights to varieties, and does not
know that the goods entrusted for propagation are the propagation materials infringing upon the rights to varieties, and has made
out the trustor, the liability of compensation may not be born.



 
The Supreme People’s Court
2007-01-12

 






REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON THE ADMINISTRATION OF THE EXPORT OF DUAL-USE (MILITARY & CIVIL) NUCLEAR FACILITIES AND RELATED TECHNOLOGIES

Regulations of the People’s Republic of China on the Administration of the Export of Dual-use (Military & Civil) Nuclear Facilities
and Related Technologies

(Promulgated by Order No. 245 of the State Council of the People’s Republic of China on June 10, 1998 and revised in accordance with
the Decision of the State Council of the People’s Republic of China on Revising the Regulations of the People’s Republic of China
on the Administration of the Export of Dual-use (Military & Civil) Nuclear Facilities and Related Technologies on January 26,
2007)

Article 1

The present Regulations have been formulated for the purpose of strengthening the administration and control over the export of nuclear
facilities that can be used for both military and civil purposes and the related technologies (hereinafter referred to as the dual-use
nuclear facilities and related technologies) so as to prevent the proliferation of nuclear weapons, guard against nuclear terrorist
activities, promote international cooperation on the peaceful utilization of nuclear energy, and to safeguard the national security
and social benefits.

Article 2

The export of dual-use nuclear facilities and related technologies stipulated in the regulations refers to the export of the equipment,
materials, software, and related technologies listed in A Detailed List of Dual-use Nuclear Facilities and Related Technologies Restricted
for Export (hereinafter referred to as the Restriction List for short), as well as the granting, exhibiting, technological cooperation,
foreign aiding, service and other transformation in alternative ways.

Article 3

The State shall enforce strict administration and control over the export of dual-use nuclear facilities and related technologies,
strictly abides by its due international obligation of nuclear non-proliferation, and prevent the use of dual-use nuclear facilities
and related technologies for the purposes of nuclear explosions and nuclear terrorist activities.

In order to maintain national security and international peace and security, the State may take any measures that are necessary against
the export of dual-use nuclear facilities and related technologies.

Article 4

The export of dual-use nuclear facilities and related technologies should abide by relevant laws, administrative regulations as well
as provisions of the present Regulations, should not jeopardize the national security and social and public interests of China.

Article 5

The State shall implement a licensing system for the export of dual-use nuclear facilities and related technologies.

Article 6

The license for the export of dual-use nuclear facilities and related technologies shall be based on the following promises on the
part of the recipient party:

(1)

The recipient party shall promise that it shall not use the dual-use nuclear facilities and related technologies or any of their duplicates
supplied by China for the purposes of nuclear explosions and other purposes other than the final purposes as is stated by it;

(2)

The recipient party shall promise that it shall not use the dual-use nuclear facilities and related technologies or any of their duplicates
supplied by China in nuclear fuel cycle activities that have not accepted safety inspections by the International Atomic Energy
Agency. This Item shall not apply to those countries that have signed voluntary guarantee agreement with the International Atomic
Energy Agency; and

(3)

The recipient party shall promise that it shall not transfer the dual-use nuclear facilities and related technologies or any of their
duplicates supplied by China to a third party other than the final user as is stated by it without the Chinese government’s consent.

Article 7

Operators engaged in the export of dual-use nuclear facilities and related technologies shall register with the Ministry of Commerce
(MOFCOM). No unit or individual shall be allowed to engage in the export of dual-use nuclear facilities and related technologies
unless registered with the Ministry of Commerce (MOFCOM). The detailed registration procedures shall be worked out by the MOFCOM.

Article 8

Exporters of the dual-use nuclear facilities and related technologies that are listed in the Restriction List shall apply to the
MOFCOM and fill in the Applications Form of Exporting Dual-use Nuclear Facilities and Related Technologies (hereinafter referred
to as the “Export Application Form”), and submit the following documents:

(1)

The identity certificates of the legal representatives of the applicant, principal operators of the business, and the person who handles
the application;

(2)

Duplicates of the contract or agreement;

(3)

The technological illustration or test report of the dual-use nuclear facilities and related technologies;

(4)

The certificates certifying the identity of the final users as well as the final use;

(5)

The guarantee documents required by Article 6 of the present Regulations; and

(6)

Other documents required by MOFCOM.

Article 9

Where the exported dual-use nuclear facilities and related technologies are for exhibition outside China, exclusively used by Chinese
institutions outside China or overhaul outside China which shall be transported back within the stipulated period, or those are for
overhaul within China that shall be transported back outside China, or other circumstances as stipulated by the MOFCOM, the exporter
may, upon examination and approval by the MOFCOM, be exempted from furnishing the documents provided in Article 8 of the present
Regulations.

Article 10

The applicant shall fill in the Export Application Form in accordance with the facts. The Export Application Form shall be designed
and printed uniformly by the MOFCOM.

Article 11

The MOFCOM shall, upon the first day it receives the application form and documents required by Article 8 of the present Regulations,
examine them together with the State Atomic Energy Agency, or with the related competent authorities of the State Council, or with
the Ministry of Foreign Affairs should foreign policies be involved and decide on approval or disapproval within 45 working days.

Article 12

Where the exported dual-use nuclear facilities and related technologies should have great influence on China’s national security,
social and public interests, and foreign policies, the MOFCOM shall, together with related competent authorities, submit it to the
State Council for approval.

Those submitted to the State Council for approval shall be exempt from the limitation of the time limit as provided in Article 11
of the present Regulations.

Article 13

Where the application for the export of dual-use nuclear facilities and related technologies is approved, then MOFCOM shall grant
the license for the export of dual-use nuclear facilities and related technologies (hereinafter referred to as Export License) to
the exporter.

Article 14

Where a holder of the export license changes the exported dual-use nuclear facilities and related technologies, the original export
license shall be submitted for the application of a new license in line with the stipulations of the present Regulations.

Article 15

When exporting dual-use nuclear facilities and related technologies, the exporter shall present the export license to the Customs,
deal with the Customs formalities in accordance with the provisions of the Customs Law and accept the inspection and examination
of the Customs.

Article 16

The Customs may put forward doubts about whether the equipment, materials, software, and related technologies to be exported by the
operator need processing the export license for dual-use nuclear facilities and related technologies, and may require him to apply
to the MOFCOM to process the certifying documents to determine whether his export belongs to the restriction scope of the export
of dual-use nuclear facilities and related technologies; As regards those belong, the operator shall, in line with the provisions
of the present Regulations, file an application and obtain the export license for the export of dual-use nuclear facilities and related
technologies. The detailed procedures shall be formulated by the General Administration of Customs together with the MOFCOM.

Article 17

Where the recipient party violates corresponding promises made in accordance with provisions as stipulated in Article 6 of the present
Regulations or the risk of nuclear weapon proliferation and nuclear terrorist action may emerge, the MOFCOM shall terminate or revoke
the granted export license and notify related departments.

Article 18

Operators of export shall establish and strengthen the inner control system of the export of dual-use nuclear facilities and related
technologies, and take good care of the materials such as contracts, invoices, bills and documents, and business correspondence for
no less than five years. The MOFCOM may refer to and duplicate relevant materials.

Article 19

Operators of export knows or should know, or notified by the MOFCOM, that where the equipment, materials, software and related technologies
exported by them are of nuclear proliferation risk or may be used for nuclear terrorist purposes, even if the equipment, materials,
software and related technologies are not listed in the Restriction List, they shall be handled in accordance with the provisions
of the present Regulations.

Article 20

The MOFCOM, upon approval from the State Council, is empowered, together with relevant authorities of the State Council, to decide
whether or not to exercise control and administration over the export of the special dual-use nuclear facilities and related technologies
that lie outside the Restriction List in line with the present Regulations.

The export of the special dual-use nuclear facilities and related technologies stipulated in the previous paragraph shall go through
the process of application for the license in accordance with the provisions of the present Regulations.

Article 21

The MOFCOM shall organize concerned experts into consultative committee on the export of dual-use nuclear facilities and related
technologies and undertake such work as the consultancy, evaluation and explanation concerning the administration and control over
dual-use nuclear facilities and related technologies.

Article 22

The MOFCOM or the MOFCOM together with related competent departments may investigate and impede acts suspected of violating the provisions
of the present Regulations. The MOFCOM, as is necessary, may inform the Customs of the condition of the equipment, materials, software
and related technologies to be exported. As for those under the supervision of the Customs, the Customs may carry out inspection
or detainment; as for those outside the supervision of the Customs, the MOFCOM may carry out inspection or detainment. Relevant units
and individuals shall offer cooperation and assistance.

Article 23

Where dual-use nuclear facilities are exported in violation of the provisions of the present Regulations, the operator shall be punished
in accordance with the provisions of the Customs Law.

Where dual-use nuclear facilities are exported in violation of the provisions of the present Regulations, the operator shall be given
a warning by the MOFCOM and be imposed on a fine of not less than the same amount of but not more than 5 times of the amount of the
illegal business volume; where the illegal business volume is less than 50, 000 yuan, a fine of 50, 000 up to 2, 50, 000 yuan shall
be imposed. If there are illegal gains, the illegal gains shall be confiscated; if any crime is constituted, it shall be subject
to the criminal liabilities in accordance with the law.

Article 24

Where the operator forges, falsifies, or buy and sell export licenses, he shall be punished in accordance with the provisions of
related laws and administrative regulations; if any crime is constituted, it shall be subject to the criminal liabilities in accordance
with the law.

Where the export license is secured by deception or other unjust means, the export license shall be confiscated by the MOFCOM and
a fine of not less than the same amount of but not more than 5 times of the amount of the illegal business volume shall be imposed;
where the illegal business volume is less than 50, 000 yuan, a fine of 50, 000 up to 2, 50, 000 yuan shall be imposed. If there are
illegal gains, the illegal gains shall be confiscated; if any crime is constituted, it shall be subject to the criminal liabilities
in accordance with the law.

Article 25

Where public officials responsible for administration or control over the export of dual-use nuclear facilities and technologies,
neglect their duties, practice favoritism and engage in malpractices, or abuse their powers, criminal liabilities shall be affixed
where a crime is constituted; or punishment shall be imposed in accordance with related laws where a crime is not involved.

Article 26

The MOFCOM, together with the State Atomic Energy Agency and related authorities, is enpost_titled to make some adjustments to the Restriction
List in accordance with the actual situation which shall be promulgated.

Article 27

Where international treaties to which China is signatory country bear different stipulations from the present Regulations, the international
treaties shall prevail, except for those provisions for which the People’s Republic of China had stated reservation.

Article 28

Where dual-use nuclear facilities and related technologies are exported from areas under special supervision by the Customs such
as bonded area export- oriented processing zones and bonded supervising places such as export supervision warehouses and bonded logistics
centers, the present Regulations shall be applied.

The transit, transshipment and through transportation of dual-use nuclear facilities and related technologies shall be carried out
in accordance with the provisions of the present Regulations.

Article 29

The present Regulations shall come into force as of the date of promulgation.



 
The State Council
2007-01-26

 






CIRCULAR OF THE MINISTRY OF SCIENCE AND TECHNOLOGY ON DISSEMINATING THE ANNOUNCEMENT OF IMPORT TAXATION POLICY OF ENCOURAGING THE POPULARIZATION OF SCIENCE

Circular of the Ministry of Science and Technology on Disseminating the Announcement of Import Taxation Policy of Encouraging the
Popularization of Science

Guo Ke Fa Cai Zi [2007] No.55

The competent departments (commissions and bureaus) of science in all provinces, autonomous regions, municipalities, cities directly
under State planning, and all the concerned scientific and technological institutions:

The Announcement of Import Taxation Policy of Encouraging the Popularization of Science issued by the Ministry of Finance (hereinafter
referred to as the Circular) is now disseminated to you. Please have it well implemented.

Appendix: Circular of the Ministry of Finance on Import Taxation Policy of Encouraging the Popularization

Ministry of Science and Technology

February 6, 2007
Appendix:
Circular of the Ministry of Finance on Import Taxation Policy of Encouraging the Popularization of Science

Cai Guan Shui [2007] No.4

Ministry of Science and Technology, General Administration of Customs:

With the approval of the State Council, from January 1, 2006 to December 31, 2008, science & technology museums, natural museums,
planetariums, weather stations, earthquake observatories and scientific bases attached to scientific and technological institutions
open to the public will be exempted from the import tariffs and value-added taxes for the videotapes of scientific films and TV works
imported in all forms. See the appendix for the name and tax registration number of imported films and TV videos.

The scientific film and TV works to be imported by the aforementioned scientific institutions shall be ratified by local competent
departments (commissions and bureaus) of science.

The aforementioned scientific institutions shall go through procedures of tax exemption with relevant credentials in the local customs
for the confirmed scientific film and TV works to enjoy the preferential policy of taxation.

Appendix: Name and Tax Registration Number of Imported Film and TV Works (omitted)



 
Ministry of Science and Technology
2007-02-06

 






CIRCULAR OF THE MINISTRY OF COMMERCE ON ENTRUSTING SHENYANG ECONOMIC-TECHNOLOGICAL AREA TO EXAMINE, APPROVE AND ADMINISTER THE RELEVANT WORK ON FOREIGN-INVESTED ENTERPRISES IN SOME SERVICE TRADE SECTORS

Circular of the Ministry of Commerce on Entrusting Shenyang Economic-Technological Area to Examine, Approve and Administer the Relevant
Work on Foreign-invested Enterprises in Some Service Trade Sectors

Shang Zi Han [2007] No. 27

Shenyang Municipal People’s Government and Shenyang Economic-Technological Area,

Pursuant to Some Opinions on Further Promoting the Development Level of National Economic and Technical Development Zones (Guo Ban
Fa [2005] No. 15) as forwarded by the General Office of the State Council to the Ministry of Commerce, the Ministry of Land and Resources
and the Ministry of Construction as well as the provisions of the Ministry of Commerce on the authorized examination, approval and
administration of foreign-funded enterprises, the Ministry of Commerce has finished the archival filing, examination and approval
of the management systems of all the national economic and technological development zones and the connected network for examination
and approval of foreign capital. The related matters are hereby notified as follows:

1.

Upon research, we hereby authorize the Management Committee of Shenyang Economic-Technological Area to be responsible for examining,
approving and administrating the foreign-funded enterprises in related service trade sectors set up inside its zone for the purpose
of encouraging and supporting the national economic and technological development zones to vigorously develop the high value-added
service industries.

2.

The Management Committee of Shenyang Economic-Technological Area shall, in strict accordance with the laws and regulations on foreign
investments as well as the related provisions on foreign-funded enterprises of non-vessel shipping, construction, printing, construction
engineering design, road transport, commerce and international freight forwarding (see appendix), carefully examine and approve the
related foreign-funded enterprises set up within its zone, and report the related problems found in the work to the Ministry of Commerce
in a timely manner. The Ministry of Commerce shall implement the inspection of the aforesaid examination, approval and administration,
and cancel the authorization to a national economic and technological development zone which commits illegal examination and approval
during the course of authorization.

3.

The Management Committee of Shenyang Economic-Technological Area shall conduct a good job in examination and approval, archival filing
and statistical work in strict accordance with the requirements of the Ministry of Commerce for networking and online joint annual
inspection and by taking advantage of the networking certification system for foreign-funded enterprises. The related statistical
data shall be in line with the requirements so that the Ministry of Commerce can keep informed of the situation and strengthen supervision.

4.

Shenyang Economic-Technological Area, the management system of which needs to be improved, has not set up an independent finance department
yet. Shenyang Economic-Technological Area shall keep a close eye on and further resolve the problems in the management system, keep
a concise and efficient management system, and improve the level for examining, approving and administrating the foreign-funded enterprises.
Where any management system problem that may affect the work on examining, approving and administrating the foreign-funded enterprises
is found, this Ministry will withdraw the authorized power of examination, approval and administration immediately.

5.

This circular shall enter into force as of the promulgation date.

Ministry of Commerce

February 12, 2007
Appendix:
Related documents on entrusting the competent provincial departments of commerce to examine, approve and Administer foreign-funded
service trade Enterprises

1.

Circular of the Ministry of Commerce on Entrusting the Competent Provincial Departments of Commerce to Examine and Manage Foreign-funded
Non-vessel Shipping Enterprises (Shang Zi Han [2005] No. 89)

2.

Circular of the Ministry of Commerce on Entrusting the Provincial Administrative Departments of Commerce to Examine, Approve and Administer
the foreign-funded Construction Enterprises (Shang Zi Han [2005] No. 90)

3.

Circular of the Ministry of Commerce on Entrusting the Administrative Departments of Commerce at the Provincial Level to Examine and
Administer the Foreign-funded Printing Enterprises (Shang Zi Han [2005] No. 91)

4.

Circular of the Ministry of Commerce on Entrusting the Administrative Departments of Commerce at the Provincial Level to Examine and
Administer the Foreign-funded Designing Enterprises for Engineering Projects (Shang Zi Han [2005] No. 92)

5.

Circular of the Ministry of Commerce on Entrusting the Competent Provincial Departments of Commerce to Examine and Manage Some Foreign-funded
Road Transport Enterprises (Shang Zi Han [2005] No. 93)

6.

Circular of the Ministry of Commerce on Entrusting Local Departments to Check Foreign-funded Commercial Enterprises (Shang Zi Han
[2005] No. 94)

7.

Circular of the Ministry of Commerce about the related Issues on Entrusting National Economic and Technical Development Zones to Examine
and Approve foreign-funded Commercial Enterprises and International Freight Forwarding Enterprises (Shang Zi Han [2005] No. 102)

8.

Measures for the Administration of Foreign-funded International Freight Forwarding Enterprises (Decree No. 19, 2005 of the Ministry
of Commerce)



 
Ministry of Commerce
2007-02-12

 






1234...16Page 3 of 16

CONSTITUTION ACT, 1982 – page 22

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

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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