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ANNOUNCEMENT NO. 2, 2007 OF MINISTRY OF COMMERCE, ON PRELIMINARY ARBITRATION ON THE ANTI-DUMPING INVESTIGATION ON SULFAMETHOXAZOLE

Announcement No. 2, 2007 of Ministry of Commerce, on Preliminary Arbitration on the Anti-dumping Investigation on Sulfamethoxazole

[2007] No. 2

Ministry of Commerce issued an announcement on June 16, 2006 to start an anti-dumping investigation on the imported Sulfamethoxazole
(hereinafter referred to as the investigated products) originating from India.

In accordance with Article 24 of Anti-dumping Regulations of People’s Republic of China, Ministry of Commerce made the preliminary
arbitration that dumping of the investigated products had taken place, which had caused material injury to China’s industry and there
was a casual relationship between the dumping and the injury.

The Sulfamethoxazole is listed under Tariff No. 29350030 in Customs Tariff of Import and Export of the People’s Republic of China.

In accordance with Article 28 and 29 of Anti-dumping Regulations of People’s Republic of China, Ministry of Commerce decided to take
anti-dumping measures by deposit in security as of February 1st , 2007.

Deposit in security rates are as follows:

Companies of India:

Virchow Laboratories Limited and Andhra Organics Limited 15.2%

All Others 37.7%

The relevant interested parities could apply written comments, with related evidence, to Ministry of Commerce for consideration within
20 days as of the date this announcement is issued.

Appendix: Preliminary Arbitration of Ministry of Commerce on Anti-dumping Investigation on Imported Sulfamethoxazole Originating from
India

Ministry of Commerce

February 1, 2007



 
Ministry of Commerce
2007-02-01

 






CIRCULAR OF THE MINISTRY OF COMMERCE ON ENTRUSTING HUHEAOTE 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 Huheaote 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. 22

Huheaote Municipal People’s Government and Huheaote 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 Huheaote 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 Huheaote 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 Huheaote 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.

Huheaote Economic-Technological Area, the management system of which needs to be improved, has not set up an independent finance department
yet. Huheaote 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

 






CIRCULAR OF STATE ADMINISTRATION OF TAXATION ON DISSEMINATING THE EXPORT TAX REFUND RATE LIBRARY OF 2007

Circular of State Administration of Taxation on Disseminating the Export Tax Refund Rate Library of 2007

Guo Shui Han [2007] No. 242

The competent departments of taxation in all provinces, autonomous regions, municipalities directly under the Central Government and
cities specially designated in the state plan:

In accordance with the current policy of export tax refund/exemption, State Administration of Taxation has, on the basis of Import
and Export Tax Regulations of 2007 issued by the customs (10-digit e-version), compiled the Export Tax Refund Rate Library of 2007
(No. 20070301A). Now it is distributed to the competent departments of taxation at various levels and hereby notified:

I.

The Export Tax Refund Rate Library is under the “programme releasing” folder of FTP Communication Server (100.16.125.25) of the Department
of Import and Export Taxation Administration, State Administration of Taxation. The competent departments of taxation shall download
it and the administrator of the export refund examination system shall upgrade the original export refund rate library. Meanwhile,
the competent departments of taxation at various levels shall timely send the upgrade packages of export refund rate library (Foreign
Trade Enterprise Export Refund Application System 9.0 and Manufacturing Enterprise Export Refund Application System 7.0) to the exporting
enterprises.

II.

The competent departments of taxation at various levels shall timely report the problems found in the execution of the export tax
refund rate library to (the Department of Import and Export Taxation Administration of) the State Administration of Taxation. No
change or modification of export tax refund rate is allowed without the permission of the State Administration of Taxation.

State Administration of Taxation

February 28, 2007



 
State Administration of Taxation
2007-02-28

 






ANNOUNCEMENT NO.14, 2007 OF MINISTRY OF COMMERCE AND GENERAL ADMINISTRATION OF CUSTOMS ON PROMULGATING LIST OF COMMODITIES UNDER AUTOMATIC IMPORT LICENSING ADMINISTRATION

Announcement No.14, 2007 of Ministry of Commerce and General Administration of Customs on Promulgating List of Commodities under Automatic
Import Licensing Administration

[2007] No.14

In accordance with Measures for Administration on Commodities of Automatic Import Licensing, Ministry of Commerce adjusted List of
Commodities under Automatic Import Licensing Administration of 2007, canceling automatic import licensing administration of 338 tax
items including plastic materials. The canceled commodity list and the adjusted List of Commodities under Automatic Import Licensing
Administration of 2007 (List 1, List 2 and List 3) are now announced and shall take effect as from April 1.

Appendix

1: Canceled List of Commodities under Automatic Import Licensing Administration

2: Automatic Import Licensing Administration of 2007 (new)

Ministry of Commerce

General Administration of Customs

March 10, 2007



 
Ministry of Commerce and General Administration of Customs
2007-03-10

 






CIRCULAR OF THE MINISTRY OF COMMERCE ON CLARIFYING RELEVANT ISSUES CONCERNING THE INSPECTION OF DIRECT SELLING SERVICE NETWORK

Circular of the Ministry of Commerce on Clarifying Relevant Issues Concerning the Inspection of Direct Selling Service Network

Shang Zi Han [2007] No. 35

In accordance with Article 6 of the Measures for Administration of the Establishment of Direct Selling Service Network (Decree of
the Ministry of Commerce No. 20, 2006), administrative commercial departments of all provinces, autonomous regions, municipalities
directly under the Central Government shall, jointly with administrative commercial departments at or above the district/county level
where the service network is located, conduct examination on the service network that has been set up in accordance with the Regulations
on Direct Selling Administration, and shall report the result of the examination to the Ministry of Commerce for archival purpose
in a one-off manner. For the purpose of unifying the examination requirements and the format of the examination report after examination,
it is hereby notified as follows:

1.

The administrative commercial departments at or above the district/county level where the service network is located shall offer suggestions

The administrative commercial departments at or above the district/county level where the service work is located shall carry out
examination on the service network in accordance with projects of service network approved by the Ministry of Commerce as well as
the Regulations on Direct Selling Administration. In principle, the reduction of the number of service network and the trans-district
or trans-county change of the address of service network both are cases where the establishment of service network failed to comply
with the project. In line with Article 11 of the Regulations on Direct Selling Administration, the enterprise shall be required
to report the revised project of service network in conformity with the original procedure, and examination in a one-off manner,
upon approval, shall be carried out in accordance with the new project. However, the decrease of service network caused by the reduction
of areas for direct selling made by the enterprise and the dismantling of service network that is inconsistent with the provisions
of the Regulations on Direct Selling Administration shall not be included herein. The administrative commercial departments at or
above the district/county level shall file a written report after examination to the administrative commercial departments at the
provincial level, and the format shall be designed by the latter.

2.

The format of the letter of examination report by the administrative commercial departments at the provincial level

The administrative commercial departments at the provincial level, in accordance with the suggestions given by the administrative
commercial departments at or above the district/county level of all provinces, autonomous regions, municipalities directly under
the Central Government, shall submit the letter of examination report (see Appendix I for model format) to the Ministry of Commerce
and clarify the name and number of districts in districted cities. The letter of examination report given by the administrative commercial
departments at or above the district/county level shall be kept for record by the administrative commercial departments at the provincial
level and need not be submitted to the Ministry of Commerce.

The letter of examination report may only bear the official seal of the foreign investment division or the domestic trade division
under the administrative commercial departments at the provincial level, but shall bear such a statement as “This letter of examination
report has been examined by officials in charge of commerce of all provinces (autonomous regions, municipalities directly under the
Central Government)”.

3.

The time limit for examination

The administrative commercial departments at the provincial level shall finish the examination within 30 working days as from the
day the enterprise files the application and write out a letter of examination report and submit it to the Ministry of Commerce.

Ministry of Commerce

March 21, 2007
Appendix:
Letter Concerning the Submission of Examination Report on XXX Enterprise Service Network

Ministry of Commerce:

1.

XXX enterprise has filed an application for service network examination to the present department/committee/bureau within six months
as of the day of distribution of the document of approval.

2.

Upon examination by the administrative commercial departments at the county/city/district level, XXXenterprise has completed the establishment
of service network in such places as XXX city or XXX county. It set up__ (number) service network in the present province (district/city)
in total which are all in conformity with the service network project approved by the Ministry of Commerce. The number, location
and function of the service network are in accordance with the requirements provided by Item 2 of Article 10 of the Regulations
on Direct Selling Administration and that by Article 3 of the Measures for Administration of the Establishment of Direct Selling
Service Network. To be specific, there are __districts such as XXX district and XXX district in XXX city.

(Where the district fails to finish the establishment of service network or that which does not comply with the service network project
approved by the Ministry of Commerce, a clear statement shall be added: upon examination by the administrative commercial departments
at the county/city/district level, XXX enterprise fails to complete the establishment of service network or fails to comply with
the service network project)

3.

This letter of examination report has been examined by officials in charge of commerce of all provinces (autonomous regions, municipalities
directly under the Central Government), and is hereby submitted for record.

Appendix:

Form of Examined Service Network of XXX Enterprise (Omitted)

Administrative Commercial Departments at the Provincial Level (Seal)

Date:________________



 
Ministry of Commerce
2007-03-21

 






OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION ON HOW TO DEAL WITH THE INCOME TAX ON THE GOVERNMENT SUBSIDES ACQUIRED BY FOREIGN-FUNDED ENTERPRISES AND FOREIGN ENTERPRISES

Official Reply of the State Administration of Taxation on How to Deal with the Income Tax on the Government Subsides Acquired by Foreign-funded
Enterprises and Foreign Enterprises

Guo Shui Han [2007] No. 408

State Taxation Bureau of Gansu Province:

We have received your Request for Instructions on Whether Netzsch (Lanzhou) Pumps Co., Ltd. Should Pay Enterprise Income Tax on Its
Income from Government Subsidies (Gan Guo Shui Fa [2006] No. 146). We hereby render a reply as follows:

1.

The various forms of monetary assets or non-monetary assets gratuitously acquired from the government (hereinafter referred to as
government subsidies) by the agencies and offices set up by foreign-funded enterprises and foreign enterprises inside China (hereinafter
referred to as enterprises) shall be dealt with respectively in light of the following circumstances:

(1)

Subject to the laws, regulations and the provisions of the State Council, if the government subsides acquired by the enterprises are
exempted from enterprise income tax, such government subsides acquired by the enterprises shall be taken as investments, that is
to say, the assets of government subsides as accepted shall be assessed and may be depreciated or amortized in light of the taxation
treatments for investment assets, and the value of such government subsides are not calculated into the amount of taxable incomes
of the enterprises.

(2)

Unless it is under the circumstance as prescribed in Item (1) of this Article, if the government subsides acquired by the enterprises
satisfies any of the following conditions, they may not be calculated into current losses and profits of the enterprises, but the
assets purchased or formed by the said government subsides shall be estimated, depreciated or amortized after deduction of the amount
of government subsides:

(a)

The assets from government subsidies are the non-current assets an enterprise owns for a long time; or

(b)

An enterprise has acquired government subsidies in the form of current assets, but it has used or must use such subsidies for purchase,
construction or improvement of non-current assets in accordance with the requirements for government subsidies.

(3)

Where the government subsidies acquired by an enterprise do not fall into the circumstances as provided in items (1) or (2) of this
Article, the amount of government subsidies shall be calculated into the current losses and profits of the enterprise, and the enterprise
income tax shall be paid by the enterprise.

2.

Where the taxation treatment is dealt with in accordance with the present Reply, and the tax repayment or refund is involved, it shall
be dealt with under the Law of the People’s Republic of China on the Administration of Tax Collection and the detailed rules for
the implementation thereof.

The State Administration of Taxation

April 5, 2007



 
The State Administration of Taxation
2007-04-05

 






MEASURES FOR THE ADMINISTRATION OF LAUNDRY AND DYEING INDUSTRY

Decree of the Ministry of Commerce, State Administration for Industry and Commerce, State Environmental Protection Administration

No.5

Measures for the Administration of Laundry and Dyeing Industry is hereby announced and shall come into effect as of July 1, 2007 after
it has been deliberated and passed at the 10th executive conference of the Ministry of Commerce on December 20, 2006 with the approval
of State Administration for Industry and Commerce and State Environmental Protection Administration

Minister of the Ministry of Commerce Bo Xilai

Director of General Administration for Industry and Commerce Zhou Bohua

Director of State Environmental Protection Administration Zhou Shengxian

May 11, 2007

Measures for the Administration of Laundry and Dyeing Industry

Article 1

The Measures herein are formulated in accordance with the relevant state law, administrative regulations for the purpose of standardizing
the behavior of laundry and dyeing service, maintaining the lawful rights and interests of operators and consumers, preventing environmental
pollution, promoting the sound development of laundry and dyeing industry.

Article 2

The Measures herein shall apply to the laundry and dyeing operation within the territory of the People’s Republic of China.

“Laundry and Dyeing” mentioned in the Measures herein refers to such operation activities as washing, ironing, dyeing, and weaving
of clothes and washing, maintaining of leather-made products and clothes.

Article 3

The Ministry of Commerce shall undertake guidance, coordination, supervision and management of national laundry and dyeing industry,
various local authorities in charge of commerce shall be responsible for the guidance, coordination, supervision and management of
laundry and dyeing industry within its administrative region respectively.

The industrial and commercial authorities shall be responsible for regulating laundry and dyeing industry, supervising the quality
of service products and business operation, and for investigating and punishing in light of the laws such acts as infringing the
legal rights of interests of consumers.

The environmental protection authority shall undertake supervision and administration of such acts as affecting the environments in
the process of opening and operating the laundry and dyeing enterprise, investigating and punishing in light of the laws environmental
unlawful acts.

Article 4

To open washing and dyeing store and water washing factory shall accord with the relevant laws and standard requirement with respect
to safety, sanitary, environmental protection, water saving, energy saving.

The enclosure dry-cleaning making with purifying, recycling and dry-cleaning solvent functions shall be used in the newly build, altered,
or extended washing and dyeing stores.

The open dry-cleaning machine shall be phased out. The open dry-cleaning machine currently used shall be refitted to increase the
compressor cooling recycling system, and forcefully recycle the dry-cleaning solvent; where the open petroleum derivative solvent
dry-cleaning machine and drying machine is used, it shall be equipped with fire-proof and explosion-proof safety equipment.

Article 5

Environmental influence assessment shall be carried out upon the newly built, altered or extended washing and dyeing store and water
washing factory and can be put into use after it has passed the inspection and collection by environmental authority.

The operator who undertakes washing and dyeing shall register lawfully and withdraw the business license.

The operator shall, within 60 days after having acquired the business license, handle the record in the same level commerce authority
as the industrial and commercial administrative authority at the registration place.

Article 6

The operator shall have fixed business site, such equipments as washing, custody, and pollution prevention in par with its business
scale and accord with the relevant national regulations.

Article 7

The washing and dyeing store shall not use such dry-washing solvents as does not accord with the relevant national regulations. The
storage, usage and recycling site shall be equipped with leakage-proof condition, the dangerous chemical products shall accord with
the relevant administration of dangerous chemical products.

The laundering factory shall be encouraged to use phosphor-free and low phosphor washing products.

Article 8

The discharge of pollutant shall meet the requirement of pollutant discharge in national or local regulations. The new discharge
standard shall be implemented after it has been promulgated.

The residue, sewage containing dry-cleaning solvent generated in the process of dry cleaning shall be appropriately collected and
handled. The dangerous wastes shall be lawfully entrusted to the units holding the business license of dangerous wastes for handling
and disposal.

Where the sewage is discharged to urban sewage tubes to be treated together, it shall accord with the relevant water quality requirement
by the sewage treatment factory. Where the factory hereof is equipped with sewage treatment equipment, it shall carry out innocuity
treatment upon the generated sewage.

Such sewage as does mot accord with the standard shall not be discharged to river, lake, rain sewer, leakage pit, leakage well and
etc.

The noise zone in the laundering and water-washing factories shall accord with the relevant rules of the Standard of Noise at Boundary
of Industrial Enterprises GB12348-90.

Article 9

The operator shall formulate the system of safe production, environmental protection and sanitary management system in line with
the requirement of laws and regulations, provide effective protective products to the staff and undertake regular safe, environmental
protection, sanitary education training upon the staff.

Article 10

The employed staff shall observe professional ethics, abide by national laws and regulations, the washing and dyeing technical staff
shall have the relevant professional skills, shall be encouraged to obtain the qualification certificate issued by the relevant national
authority or the training qualification certificate issued by the relevant organizations and to work with the certificates hereof.

Article 11

The operator shall hang business license at the noticeable place of the business site and to expressly show service content, service
price and complaint telephone number and etc.

Article 12

The operator shall follow the principle of good faith in the process of operation and give real and clear reply to the relevant questions
raised by consumers, may not deceive and misguide consumers, may not conduct the following deceptions:

(1)

deceptive propaganda;

(2)

to undertake consumption default by using value card;

(3)

such deceptive acts as using “water washing”, ” iron” to work off dry wash;

(4)

to conceal the fact that the clothes have been damaged in the process of washing deliberately;

(5)

other deceptive acts against laws, and administrative regulations.

Article 13

The operator shall check seriously the received clothes and perform the following liabilities:

(1)

hint the consumer to check whether any carry-over is left and to confirm whether the attachment and decorates are complete;

(2)

hint the consumer the damageable, corruptive and expensive decorates or attachment to clarify service liabilities;

(3)

to explain to consumers new and old, dirty and clean, damage of clothes, quality of the cloth, performance variance and effect of
washing and dyeing;

(4)

to inform consumers the clothes which is really difficult to wash and dye or have hard besmirch and to confirm the effect of washing
and dyeing.

Article 14

The operator may undertake value-preserving washing in accordance with the willing of the consumers, i.e. the written washing agreement
made by the operator and consumers about cost of washing, value-preserving cost, value-preserving amount and service content.

Where the clothes subject to value-preserving are damaged or lost, or directly undermine the quality of the original clothes after
washing, the operator shall compensate in accordance with the preserving amount agreed with the consumer.

Article 15

The operator shall issue service bill to consumers when offering service. The content of the service bill shall include: name of
clothes, quantity, color, damage or shortage, service content, price, date of delivery, period of custody, particulars agreed by
both parties, means of dispute settlement.

Article 16

The operators shall act the service code of launder and dyeing industry, operation regulations and quality standard and appoint designated
personnel to undertake quality inspection launder and dyeing.

Article 17

The operators shall standardize the clothes handing-over procedure to prevent loss or damage of clothes; dirty and clean clothes
shall be stored and paid respectively.

Article 18

The textile products of the medical unit shall be washed and processed in the specialized factory zone, special washing equipment
and be sanitized strictly.

The washed textile products after sanitation shall accord with the relevant national requirement.

Article 19

Where the washed clothes fail to meet the washing quality requirement or do not accord with the requirement reached with the consumers
in advance or the clothes are damaged or lost because of the responsibilities of the operators, the operator shall reprocess it in
light of different situation, refund the launder and dyeing fee or compensate the damage.

Where the quality of washed clothes fails to reach quality standard because the misguided washing mark or quality does not accord
with national and professional standard requirement rather than it is the fault of the operator, the operator shall be exempted from
the relevant responsibility.

Article 20

The authority in charge of commerce shall standardize and clean market order and promote the development of the industry herein by
formulating industrial development program, promotion policy, standard and comprehensive coordination, promoting the industrial development.

The authorities in charge of commerce shall guide and support launder and dyeing quality appraisal committee to carry out quality
appraisal work, guide the relevant professions to formulate solutions to consumption dispute and to maintain the lawful rights and
interests of the operators and consumers.

Article 21

The Laundry and Dye Industry Association shall accept the business guidance of the authorities in charge of commerce to strengthen
professional self-discipline, carry out such industrial promotion development works as faithful operation, organizing the implementation
standard, providing information consultation, pursuing technical training, mediating service disputes, and reflecting the opinions
and requirements of the operators.

Article 22

Should the operator violates the Measures herein which is prescribed in laws and regulations, the laws and regulations herein shall
prevail; otherwise, the Ministry of Commerce, the industrial and commercial authority and the environmental authority shall, in accordance
with Article 3 in the Measures herein￿￿order the violators herein to rectify its acts, should the violators have illegal income,
the violators herein may be fined below 3 times and the maximum fine shall not exceed 30,000 yuan, should the violators have no illegal
income. The violators may be charged less than 10,000 yuan and may be announced.

Article 23

The authorities in charge of commerce in all provinces, autonomous regions, and municipalities may, in accordance with the Measures
herein and the practical situation of the dyeing industry in its administrative region , enact the relevant implementation measures
with the relevant authorities.

Article 24

The definitions of the terms mentioned in the Measures herein:

Enclosure dry-cleaning machine: such dry cleaning machines as use Tetrachloroethylene or petroleum derivative solvent as dry-cleaning
solvent, equipped with solvent recycled cooling system, in the process of deodorization, the gas in machine and the work place don’t
exchange and waste gas doesn’t discharge directly.

Open dry cleaning machine: such dry cleaning machines as use Tetrachloroethylene or petroleum derivative solvent as dry-cleaning solvent,
use water-cooling recycling system to conduct deodorization by absorbing fresh air and discharging dry-cleaning solvent and gas mixture
discharged from the machine before opening the in-out gate.

Dyeing: only the redyeing and dyeing of other colors in the washing and dyeing stores,

Article 25

The Measures herein shall come into effect as of July 1, 2007.



 
Ministry of Commerce, State Administration for Industry and Commerce, State Environmental Protection Administration
2007-05-11

 






CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION CONCERNING LOWERING THE EXPORT REBATE RATES FOR SOME COMMODITIES

Circular of the Ministry of Finance and the State Administration of Taxation concerning Lowering the Export Rebate Rates for Some
Commodities

Cai Shui[2007] No. 90

Each department (bureau) of public finance, and state taxation bureau of each province, autonomous region, municipality directly under
the Central Government and each city specifically designated in the state plan:

The export rebate rates for some commodities have been adjusted upon approval of the State Council. The related matters are hereby
noticed as follows:

1.

Cancel the export tax rebates for the following commodities:

(1)

Endangered animals and plants, and their products;

(2)

The mineral products such as salt, solvent naphtha, cement, liquefied propane, liquefied butane and liquefied petroleum gas;

(3)

Fertilizer (not including urea and diammonium phosphate for which the tax rebates have been cancelled);

(4)

Chemical product such as chlorine, dyestuffs (excluding fine chemical products);

(5)

Metal carbides and activated carbon products;

(6)

Leather;

(7)

Some wood boards and one-off wood products;

(8)

Ordinary plain carbon welded pipe products (excluding petroleum casing pipes);

(9)

Simple products processed from nonferrous metals such as non-alloyed aluminum bars;

(10)

Segmented vessels and non-motor vessels.

See Appendix 1 for the names and HS codes of the specific commodities.

2.

Lower the rates of export tax rebate for the following commodities:

(1)

The rate of export tax rebate for vegetable oil shall be lowered to 5%;

(2)

The rate of export tax rebate for some chemical products shall be lowered to 9% or 5%;

(3)

The rate of export tax rebate for plastic, rubber and their products shall be lowered to 5%;

(4)

The rate of export tax rebate for boxes shall be lowered to 11%, and the rate of export tax rebate for other leather and fur products
shall be lowered to 5%;

(5)

The rate of export tax rebate for paper products shall be lowered to 5%;

(6)

The rate of export tax rebate for garments shall be lowered to 11%;

(7)

The rate of export tax rebate for shoes, caps, umbrellas, and feather products, etc. shall be lowered to 11%;

(8)

The rate of export tax rebate for some stone materials, ceramic, glass, pearls, jewelries, precious metals and their products shall
be lowered to 5%;

(9)

The rate of export tax rebate for some steel products (petroleum casing pipes excluded) shall be lowered to 5%, but the oceanographic
engineering structures for domestic sale as stipulated in the “Circular of the Ministry of Finance and the State Administration of
Taxation Concerning the Application of VAT Rebate to Oceanographic Engineering Structures” (Cai Shui [2003] No. 46) shall still be
governed by the original rate of tax rebate;

(10)

The rate of export tax rebate for other base metals and their products (not including export rebates commodities which have been cancelled
or which are being cancelled, as well as aluminum foils, aluminum pipes and aluminum structures, etc.) shall be lowered to 5%;

(11)

The rate of export tax rebate for planers, slotting machines, cutting machines, and broaching machines, etc. shall be lowered to 11%,
and the rate of export tax debate for diesel engines, pumps, fans, exhaust valves and the parts thereof, rotary furnaces, coke furnaces,
sewing machines, staplers, golf carts, over-snow vehicles, motorcycles, bicycles, trailers, elevators and the parts thereof, faucets,
soldering machines, etc. shall be lowered to 9%;

(12)

The rate of export tax rebate for furniture shall be lowered to 11% or 9%;

(13)

The rate of export tax rebate for clocks, watches, toys and other miscellaneous products, etc. shall be lowered to 11%;

(14)

The rate of export tax rebate for some wood products shall be lowered to 5%;

(15)

The rate of export tax rebate for viscose fiber shall be lowered to 5%.

See Appendix 2 for the names and HS codes of the specific commodities.

3.

The following commodities shall be duty free when exported:

Peanut kernels, canvas, decorative carved boards, postage stamps, duty stamps, etc.

See Appendix 3 for the names and HS codes of the specific commodities.

4.

Implementation Time

The export rebate rates which have been adjusted for the commodities mentioned above shall be enforced as of July 1, 2007. The specific
implementation time shall be the date of export as indicated on the customs’ “Declaration Form for the Export of Goods (specially
used for export rebates)”.

The original rebate rate shall be permitted to continue to apply to the export enterprise if it has signed a vessel export contract
relating to cancelled export rebates before July 1, 2007, and brought the export contract (original copy and counterpart) to the
taxation authority responsible for export rebate taxes for registration and archival filing before July 20, 2007, the export tax
rebate treatment shall be considered as having been cancelled in case it fails to handle the procedures for archival filing before
July 20, 2007.

For the export equipment and building materials involved in a long-term foreign contracted engineering project for which an export
enterprise eligible for foreign contracted engineering won the bid before July 1, 2007 or in a contract for long-term foreign contracted
engineering including an unchangeable price which the enterprise concluded before July 1, 2007, the original export tax rebate rate
shall be permitted to continue applying to the enterprise if the effective bid-winning certificate (original copy and duplicate),
or the concluded contract for long-term foreign contracted engineering (original copy and duplicate) and the list of engineering
estimation had been bought by the enterprise to the taxation authority responsible for export tax rebates for registration and archival
filing before July 20, 2007. The adjusted export tax rebate policies shall apply if it fails to handle the procedures for archival
filing before July 20, 2007.

Appendixes:

1. List of Commodities the Export Rebates of Which Are Cancelled (omitted)

2. List of Commodities the Export Rebate Rates of Which Are Lowered (omitted)

3. List of Commodities Which Will be Duty Free (omitted)

The Ministry of Finance

The State Administration of Taxation

June 19, 2007



 
The Ministry of Finance, the State Administration of Taxation
2007-06-19

 






RULES AND REGULATORY DOCUMENTS TO BE ANNULLED (37 DOCUMENTS IN ALL)

Announcement of the People’s Bank of China

No. 4

The Interim Measures for Administering Online Banking Business and other 36 rules and regulatory documents (see annex) promulgated
by the People’s Bank of China shall be annulled as of the date of promulgation.
People’s Bank of China

January 5, 2007

Rules and Regulatory Documents to Be Annulled (37 documents in all)

1.

Circular of the People’s Bank of China on the Business Entry of Foreign-funded Banks and Relevant Procedures (Yin Fa [2002] No.323)

2.

Circular on Printing and Distributing the Provisions on Examination and Approval of Internal Account Transfer and Settlement Business
of Financial Companies of Enterprise Groups (Yin Fa [2000] No.341)

3.

Circular on Promulgating the Measures for Administering Loans for Auto Consumption (Yin Fa [1998] No.429)

4.

Circular on Improving Administering Special Loans (Yin Fa [1999] No.228)

5.

Circular on Printing and Distributing the Administrative Measures for Stock-pledged Loans of Securities Companies (Yin Fa [2000] No.40)

6.

Circular on Printing and Distributing the Interim Provisions on the Administrative Penalties Imposed on the Financial Employees Involved
in the Cases of Financial Swindling (Yin Fa [1995] No.43)

7.

Interim Measures for Administering Online Banking Business (Decree No. 6, 2001of the President of the People’s Bank of China)

8.

Circular on Printing and Distributing the Provisions on the Administrative Penalties Imposed on the Persons Held to Be Responsible
for Illegal and Irregular Business Operations of Financial Institutions (Yin Fa [1998] No.221)

9.

Circular on Promulgating the Measures for Commercial Bills (Yin Fa [1993] No.140)

10.

Circular on Administering Large-amount Cash Payments (Yin Fa [1997] No. 339)

11.

Circular of the People’s Bank of China on Further Enhancing Administering Large-amount Cash Payments (Yin Fa [2001] No. 430)

12.

Circular on Printing and Distributing the Measures for the Implementation of Administering Special Accounts of Marketing Funds for
Main Agricultural and Sideline Products (Yin Fa [1993] No. 148)

13.

Circular on Printing and Distributing the Provisions on the Disposal of Violations of the Reporting Systems (Yin Fa [1997] No. 510)

14.

Circular on Strengthening the Work of Non-bank Financial Institutions Regarding the Submission of Statements (Yin Fa [1998] No. 505)

15.

Circular on Strengthening Administering the Examination and Approval of Savings Outlets (Yin Fa [1994] No. 239)

16.

Circular on Resuming the Examination and Approval of the Foreign Exchange Business of Wholly State-owned Commercial Banks’ Subsidiaries
(Yin Fa [2000] No. 227)

17.

Measures for Administering the Entrustment of Certified Accountants for the Audit of Foreign-funded Financial Institutions (Yin Fa
[1996] No. 153)

18.

Circular on Revising Paragraph 1 of Article 3 of the Provisional Measures for the Establishment of Branches in China by the Foreign-funded
Banks (Yin Fa [1996] No. 62)

19.

Circular on the Financial Management of Trust Business (Yin Fa [1983] No.207)

20.

Circular on Launching the Capital Borrowing Business by Trust and Investment Companies (Yin Fa [1989] No.57)

21.

Circular on Properly Dealing With the Complaint Letters and Visits of the Staff Members in Urban Credit Cooperatives and Rural Credit
Cooperatives (Yin Fa [1997] No.122 )

22.

Circular on the Issue of Mortgage Loan Assets of Rural Credit Cooperatives (Yin Fa [1998] No.196)

23.

Circular on Specifying the Standards for Verifying the Non-performing Loans of Rural Credit Cooperatives (Yin Fa [2000] No.848)

24.

Circular on Printing and Distributing the Interim Measures of the People’s Bank of China for Administering Loans of Rural Credit Cooperatives
(Yin Fa [1999] No.169 )

25.

Circular of the People’s Bank of China on Printing and Distributing the Interim Measures of the People’s Bank of China for Administering
Loans of Rural Credit Cooperatives (Yin Fa [2001] No.119)

26.

Circular of the People’s Bank of China on the Purchase of Foreign Exchanges by Chinese-funded Commercial Banks for Supplementing the
Foreign Exchange Capital (Yin Fa [2002] No.106)

27.

Opinions of Dealing with the Personnel That Should Be Kicked Out of the Financial Sector (Yin Fa [1993] No.47)

28.

Circular on Printing and Distributing the Guidelines for Enhancing the Internal Control of Financial Institutions (Yin Fa [1997] No.199)

29.

Circular on Printing and Distributing Several Opinions of the People’s Bank of China concerning Further Improving and Strengthening
the Internal Control Construction of Financial Institutions (Yin Fa [1997] No. 565)

30.

Circular on the Application of the Circular on Inquiry about, Freeze or Deduction of Deposits of Enterprises, Public Institutions,
Organs and Organizations to the Inquiry about and Freeze of Criminal Suspects’ Deposits by the Smuggling Investigation Organs (Yin
Fa [1999] No. 139 )

31.

Circular on the Pilot Implementation of Texts of Loan Contracts in Some Provinces (Districts and Cities) (Yin Fa [1994] No. 46)

32.

Circular on Printing and Distributing the Measures for Administering Loan Certificates (Yin Fa [1995] No. 322)

33.

Circular on Printing and Distributing the Guidelines for the Classification of Loan Risks (for Trial Implementation) (Yin Fa [1998]
No. 151)

34.

Circular on Comprehensively Promoting the Classification of Loans into Five Grades (Yin Fa [1999] No. 263)

35.

Circular on Strictly Prohibiting the Use of Credit Cards, Bank Cards and Payment Cards for Unlawfully Procuring Cash (Yin Fa [1998]
No. 136)

36.

Measures for Administering the Establishment of China’s Industrial Investment Funds Abroad (Decree No. 1, 1995 of the President of
the People’s Bank of China)

37.

Circular on Printing and Distributing the Measures for the Trust Repurchase of Special Financial Bonds (Yin Fa [1997] No. 280)



 
the People’s Bank of China
2007-01-05

 






REGULATIONS ON ADMINISTRATION OF FOREIGN-INVESTED CONSTRUCTION AND ENGINEERING SERVICE ENTERPRISES

Decree of the Ministry of Construction and the Ministry of Commerce

No. 155

Regulations on Administration of Foreign-Invested Construction and Engineering Service Enterprises, which were adopted after deliberation
at the 103rd executive meeting of the Ministry of Construction on December 20th 2006, and were adopted after deliberation at the
10th ministerial meeting of the Ministry of Commerce on December 20th 2006, are hereby promulgated and shall enter into force on
26 March 2007
Minister of Construction: Wang Guangtao

Minister of Commerce: Bo Xilai

January 22, 2007

Regulations on Administration of Foreign-Invested Construction and Engineering Service Enterprises

Article 1

These Regulations are formulated in order to further the opening up to the outside and standardizing the administration of foreign-invested
construction and engineering service enterprises in accordance with such laws and regulations as the Construction Law of the People’s
Republic of China, Invitation and Submission of Bids Law of the People’s Republic of China, Law of the People’s Republic of China
on Chinese-foreign Equity Joint Ventures, Law of the People’s Republic of China on Chinese-Foreign Contractual Joint Ventures, Law
of the People’s Republic of China on Foreign-capital Enterprises, Regulation on the Quality Management of Construction Engineering.

Article 2

These Regulations shall apply to the establishment of foreign-invested construction and engineering service enterprises within the
territory of the People’s Republic of China, the application for construction and engineering service enterprise qualifications and
the administration and supervision of the foreign-invested construction and engineering service enterprises.

Article 3

The term “foreign-invested construction and engineering service enterprise” as mentioned in these Regulations refers to a Chinese-foreign
construction and engineering service equity joint venture, or a Chinese-foreign construction and engineering service contractual
joint venture, or a wholly foreign-owned construction and engineering service enterprise established within the territory of the
People’s Republic of China in accordance with Chinese laws and regulations.

The term “construction and engineering service” as mentioned in theses Regulations refers to supervision of construction engineering,
tendering agency for engineering and engineering cost consultancy.

Article 4

A foreign investor, which intends to establish a foreign-invested construction and engineering service enterprise within the territory
of the People’s Republic of China and carry out construction and engineering service business shall, in accordance with laws, obtain
the foreign-invested enterprise approval certificate from the commerce administration department and register with the Administration
for Industry and Commerce, and also obtain the qualification certificate of construction and engineering service enterprise from
the construction administration department.

Article 5

Foreign-invested construction and engineering service enterprises shall abide by the laws, regulations and rules of the People’s
Republic of China when carrying out construction and engineering service activities within the territory of the People’s Republic
of China.

The lawful operation of foreign-invested construction and engineering service enterprises and their legal rights and interests within
the territory of the People’s Republic of China shall be protected by Chinese laws, regulations and rules.

Article 6

The commerce administration department of the State Council and its authorized commerce administration departments of the people’s
government of provinces, autonomous regions or municipalities directly under the central government shall be responsible for the
administration of establishing foreign-invested construction and engineering service enterprises.

The construction administration department of the State Council shall be responsible for the administration of the qualifications
of foreign-invested construction and engineering service enterprises.

The construction administration departments of the people’s government of provinces, autonomous regions or municipalities directly
under the central government shall, in accordance with these Regulations, be responsible for the administration of qualifications
of foreign-invested construction and engineering service enterprises within their authorized jurisdiction.

Article 7

The establishment of foreign-invested construction and engineering service enterprises shall be examined and approved by the commerce
administration departments of the people’s government of provinces, autonomous regions or municipalities directly under the central
government authorized by the commerce administration department of the State Council.

Where an applicant is to apply for Grade A qualifications for construction and engineering service enterprise, it shall be examined
and approved by the construction administration departments of the State Council; Where an applicant is to apply for Grade B qualifications
or below for construction and engineering service enterprise, it shall be examined and approved by the construction administration
departments of the people’s government of provinces, autonomous regions or municipalities directly under the central government.

Article 8

The procedures for the establishment of a foreign-invested construction and engineering service enterprise and the application for
construction and engineering service qualifications shall be as follows:

(1)

The applicant shall submit an application to the commerce administration department of the people’s government of the province, the
autonomous region or municipality directly under the central government where the proposed foreign-invested construction and engineering
service enterprise is to be established;

(2)

The commerce administration department of the people’s government of the province, or the autonomous region or municipality directly
under the central government shall, within five days as of receiving the application, submit the application to the construction
administration department of the people’s government of the province, the autonomous region or municipality directly under the central
government for opinions;

(3)

The construction administration department of the people’s government of the province, or the autonomous region or municipality directly
under the central government shall provide its opinion in writing within ten days as of receiving the request. Within 30 days as
of receiving the response, the commerce administration department of the people’s government of the province, or the autonomous region
or municipality directly under the central government shall decide whether or not to approve the application and express such a decision
in written form. If the application is approved, a foreign-invested enterprise certificate shall be granted; if the application is
not approved, reasons for the disapproval shall be given in written form;

(4)

Within 30 days as of receiving the approval certificate, the applicant shall carry out enterprise registration with the relevant registration
department;

(5)

After obtaining business license for the legal entity, if the foreign-invested construction and engineering service enterprise is
to apply for the construction and engineering service enterprise qualifications, the application shall be carried out in accordance
with the relevant provisions in respect of qualification administration.

Article 9

Examination and approval of the qualifications of foreign-invested construction and engineering service enterprises by the construction
administration departments of the People’s government of provinces, autonomous regions or municipalities directly under the central
government shall be put on file with the construction administration department of the State Council within 30 days after the approval
is given.

Article 10

An applicant who intends to establish a foreign-invested construction and engineering service enterprise shall submit the following
documents to the commerce administration department of the People’s government of the province, the autonomous region or municipality
directly under the central government:

(1)

Application forms to establish a foreign-invested construction and engineering service enterprise;

(2)

The contract for establishment of foreign-invested construction and engineering service enterprise and the articles of association
(only the articles of association are required for the establishment of a wholly foreign-owned construction and engineering service
enterprise);

(3)

The notification of pre-verification of the name of the enterprise;

(4)

Documentary evidence of the investor and its bank credential letter;

(5)

Appointment letters and documentary evidence of the investor’s designated chairperson and members of the board of directors, managers
and technical managers etc.; and

(6)

Balance sheets and profit and loss accounts of the investor over the past three years audited by a certified accountant or an accounting
firm; where the establishment of the investor is less than three years, balance sheets and profit and loss accounts for the years
since its establishment shall be provided.

Article 11

The applicant applying for foreign-invested construction and engineering service enterprise qualifications shall submit the following
documents to the construction administration department:

(1)

Application forms for the qualifications for a foreign-invested construction and engineering service enterprise;

(2)

The approval certificate for the establishment of the foreign-invested construction and engineering service enterprise;

(3)

The business license for enterprise as legal person;

(4)

Documentary evidence of registration of the investor in its home country or region, document of business performance and its bank
credential letter;

(5)

Balance sheets and profit and loss accounts of the investor over the past three years audited by a certified accountant or an accounting
firm, where the establishment of the investor is less than three years, balance sheets and profit and loss accounts for the years
since its establishment shall be provided; and

(6)

Other documents as required by the regulations on the administration of enterprises’ qualifications for supervision of construction
engineering, tendering agency for engineering and engineering cost consultancy

Article 12

All materials required to be submitted by an applicant under these Regulations shall be in Chinese. If the original documentary evidence
is in a foreign language, a Chinese translation shall be provided.

Article 13

The foreign investor applying to establish foreign-invested construction and engineering service enterprise shall be an enterprise
engaging in relevant engineering service, other economic organization or a certified technician in his or her home country.

Article 14

Where an applicant who intends to apply for qualifications for foreign-invested construction and engineering enterprises, the enterprise
shall meet the conditions as required in the standards for the qualifications for enterprises of supervision of construction engineering,
tendering agency for engineering, and the engineering cost consultancy.

Article 15

The application by a foreign-invested construction and engineering service enterprise to upgrade its qualifications or to add additional
engineering qualifications shall be made to the construction administration department in accordance with relevant regulations.

Article 16

Where a foreign-invested construction and engineering enterprise alters its contract or articles of association, it shall handle
relevant procedures in the commerce administration department of the people’s government of the province, autonomous region, or municipality
directly under the central government.

Article 17

Where a foreign-invested construction and engineering service enterprise carrying out construction and engineering service activities
within the territory of the People’s Republic of China violates the Construction Law of the People’s Republic of China, Invitation
and Submission of Bids Law of the People’s Republic of China, Regulations on Administration of Construction Engineering Quality,
and other regulations, rules and relevant regulation on the administration of qualifications, it shall be imposed on a punishment
in accordance with relevant provisions.

Article 18

For investors from Hong Kong Special Administrative Region, Macao Special Administrative Region and Taiwan Region, who establish
construction and engineering service enterprises and carry out businesses in other provinces, autonomous regions or municipalities
directly under the central government, these Regulations shall be applied by analogy unless it is otherwise provided by laws, regulations
or the State Council.

Article 19

The construction administration department of the State Council and the commerce administration department of the State Council shall
be responsible for interpreting these Regulations.

Article 20

These Regulations shall enter into force as of 26 March 2007.



 
The Ministry of Construction, the Ministry of Commerce
2007-01-22

 






1...345...16Page 4 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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