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Criteria on Assignment of the State-owned Land Use Right Through Invitation for Bid, Auction and Hanging Out a Shingle (For Trial
Implementation)
(Promulgated by Ministry of Land and Resources of the People’s Republic of China on May 31,2006, and shall enter into force as of
August 1, 2006)
Catalogue
Foreword
1. Scope of Application
2. Quotative Criterion and Documents
3. Basis
4. General Provisions
5. Publication of Assignment Plans and Determine of Land Supply
6. Setting-down and Determine of Assignment Plans
7. Land Price Evaluation and Determine of the Base Price of Assignment
8. Setting-down of Assignment Documents
9. Release of Assignment Declarations
10. Application and Qualification Examination
11.Execution of the Policy of “Invitation for Bid, Auction and Hanging Out a Shingle” – Invitation for Bid
12. Execution of the Policy of “Invitation for Bid, Auction and Hanging Out a Shingle” – Auction
13. Execution of the Policy of “Invitation for Bid, Auction and Hanging Out a Shingle” – Hanging Out a Shingle
14.Conclusion of Assignment Contracts and Publication of Assignment Results
15.Verification and Issuance of the Land Using Permit for Construction and Delivery of Land
16.Coping with of Land Registration
17. Archival Filing of Materials
Annex A: Model Text Formatting for “Preceding Application for Assignment of the State-owned Land Use Right”
Annex B: Text Formatting for “Declaration on Assignment of the State-owned Land Use Right”
Annex C: Model Text Formatting for “Instructions on Assignment of the State-owned Land Use Right”
Annex D Model Text Formatting for “Application for Offering a Bid (Competitive Bid)”
Annex E: Model Text Formatting for “Confirmation of the Qualification for Offering a Bid (Competitive Bid)”
Annex F: Model Text Formatting for “Tender Documents on Auction-based Assignment of the State-owned Land Use Right”
Annex G: Model Text Formatting for “Quotation of Prices of Hanging Out a Shingle Assignment of the State-owned Land Use Right”
Annex H: Model Text Formatting for “Authorization Letter”
Annex I: Model Text Formatting for “Notification of Award”
Annex J: Model Text Formatting for “Sales Confirmation”
Foreword
The current Criteria are specified in accordance with Law of Land Administration of the People’s Republic of China, Law of the People’s
Republic of China on the Administration of the Urban Real Estate, Interim Regulations of the People’s Republic of China Concerning
the Assignment and Transfer of the Right to the Use of State-owned Land in Urban Areas, and Provisions on Assignment of the State-owned
Land Use Right Through Invitation for Bid, Auction and Hanging Out a Shingle in order to improve the assignment system of the state-owned
land use right, govern the assignment of the state-owned land use right and unify the relevant procedures and criteria, optimize
the allocation of land resources and propel the construction of the land market.
Annex B is the text formatting for Assignment Declarations by means of invitation for bid, auction and hanging out a shingle and Annexes
A, C, D, E, F, G, H, I and J are the model text formatting for the other documents as requested in the assignment by means of invitation
for bid, auction and hanging out a shingle.
The current Criteria shall be specified and put under charge of the Ministry of Land and Resources.
The drafting institutions of the current Criteria are: The Administrative Department of Land Utilization under the Ministry of Land
and Resources, the Land Sort-out Center under the Ministry of Land and Resources, the Department of Land and Resources of Liaoning
Province, the Department of Land and Resources of Jiangsu Province, the Department of Land and Resources of Fujian Province, the
Department of Land and Resources of Shangdong Province, the Department of Land and Resources of Guangdong Province and the Bureau
of Land and Resources and Real Estate of Shenzhen Municipality.
The chief drafting personnel of the current Criteria are: Liao Yonglin, Leng Hongzhi, Yue Xiaowu, Lei Aixian, Gao Yong, Xie Liangxiong,
Song Yubo, Huang Qicai, Pan Guangming, Tu Gaokun, Wang Lianzhu, Mou Aofeng, Ye Weidong, Zhong Songyi, Lin Lisen, Shen Liang, Chen
Meiying, Zhou Xu, Shen Fei and Zhang Fang.
The drafting personnel of the current Criteria (arranged in a sequence in terms of the number of strokes of their surnames) are: Yu
Shizhuan, Ma Shang, Wang Wei, Che Changzhi, Deng Yuefang, Ye Yuanpeng, Ye Dong, Ren Zhaohong, Guan Wenrong, Liu Xianqi, Liu Xiangyuan,
Liu Ruiping, Zhu Yude, Yan Hongxi, Yan Zheng, Wu Yonggao, Wu Di, Wu Haiyang, Zhang Wanzhong, Zhang Yingqi, Li Yanrong, Li Xiaojuan,
Li Xiaobin, Shu Kexin, Yang Yufang, Yang Jiangzheng, Xiao Jianjun, Chen Yongzhen, Chen Guoqing, Lin Junheng, Luo Yanguang, Zhu Jun,
Hu Libing, Hu Hongbing, Zhao Chunhua, Hao Jihu, Gao Zhiyun, Xu Jianshe, Qin Shuirong, Qian Yougen, Liang Hong, Huan Wenbo, Han Jianguo,
Han Hongwei, Jin Wei, Pan Honggao, Wei Cheng and Wei Lihua.
The Ministry of Land and Resources is responsible for interpreting the current Criterion.
1.
Scope of Application
The current Criteria shall be applied to the assignment of the state-owned land use right by means of invitation for bid, auction
or hanging out a shingle within the territory of the People’s Republic of China. Where any the state-owned land use right is leased
or any other right to the stand-owned land are assigned by mean of invitation for bid, auction or hanging out a shingle, it shall
be carried out by referring to the current Criteria. Where the state-owned land use right is assigned by means of invitation for
bid, auction or hanging out a shingle or where the land use right of the peasants’ collective construction land is transferred by
means of invitation for bid, auction or hanging out a shingle in accordance with law, it shall be carried out by referring to the
current Criteria.
2.
Quotative Criterion and Documents
The clauses as involved by the following Criteria and documents constitute an entire part of the articles of the current Criteria
because of their quotation. All the versions involved herein take effect upon promulgation of the current Criteria. All the parties
that apply the current Criteria shall use the latest versions of the following Criteria and documents.
GB / T 18508 C2001 Criteria for Urban Land Price Evaluation
Model Text Formatting for Contract for Assignment of the Right to the Use of Land (Guo Tu Zi Fa [2000] No. 303)
Classification of the National Land (Guo Tu Zi Fa [2001] No. 255)
Controlling Indicators of the Land Used for Industrial Construction Projects (Guo Tu Zi Fa [2004] No. 232)
3.
Basis
(1)
Law of the People’s Republic of China on Land Administration
(2)
Law of the People’s Republic of China on the Administration of Urban Real Estate
(3)
Law of the People’s Republic of China on Urban Planning
(4)
Law of the People’s Republic of China on Administrative License
(5)
Law of the People’s Republic of China on Contract
(6)
Interim Regulations of the People’s Republic of China on Assignment and Transfer of the Right to the Use of State-owned Land in Urban
Areas
(7)
The Program for Setting Up and Perfecting the System of Punishing and Guard against Corruption By Paying Equal Attention to Education,
Bylaws and Supervision (Zhong Fa [2005] No. 3)
(8)
Notification of the State Council on Strengthening the Administration of State-owned Land Assets (Guo Fa [2001] No. 15)
(9)
Determine of the State Council on Deepening Reform and Intensifying Strictly Land Administration (Guo Fa [2004] No. 28)
(10)
Provisions of the Disciplinary Supervision Department of the Central Discipline Inspection Commission of the CPC and the Ministry
of Government Supervision on Treating Those Cadres who Abuse Their Powers to Meddle and Intervene in Such Market Economic Activities
as the Bidding and Tendering of Construction Projects, Operational Assignment of the Right to the Use of Land, Real Estate Development
and Operation in order to Safeguard Private Interests for Himself or His Relatives (Zhong Ji Fa [2004] No. 3)
(11)
Provisions on the Assignment of the State-owned Land Use Right by Means of Invitation for bid, Auction or Hanging Out a Shingle (Decree
No. 11 of the Ministry of Land and Resources)
4.
General Provisions
4.1
Connotation of the Assignment of the State-owned Land Use Right by Means of Invitation for Bid, Auction or Hanging Out a Shingle
The term “assignment of the state-owned land use right by means of invitation for bid” means an act whereby the administrative department
of land and resources at the municipal or county level promulgates a declaration on invitation for bid or delivers an invitation
in order to invite appointed or non-appointed legal persons, natural persons or any other organizations to join the invitation for
bid of the state-owned land use right, on the basis of which a land user may be decided in accordance with the result of bidding.
The term “assignment of the state-owned land use right by means of auction” means an act whereby the administrative department of
land and resources at the municipal or county level promulgates a declaration on auction so that the buyers direct open bidding at
a designated place and time, on the basis of which a land user may be decided in accordance with the result of bidding.
The term “assignment of the state-owned land use right by means of hanging out a shingle” means an act whereby the administrative
department of land and resources at the municipal or county level promulgates a declaration on hanging out a shingle, showing the
demands for land assignment within an assigned term, on the shingles in the designated trading place of land and the prices on the
shingle shall be renewed upon acceptance of the quotation as provided by buyers, on the basis of which a land user may be decided
in accordance with the result of bidding upon expiration of the term for hanging out a shingle or the on-site bidding result.
4.2
Principles in the Assignment of the State-owned Land Use Right by Means of Invitation for bid, Auction or Hanging Out a Shingle
(1)
Being open, fair and impartial; and
(2)
Being Honest and Credible.
4.3
Scope of the Assignment of the State-owned Land Use Right by Means of Invitation for bid, Auction or Hanging Out a Shingle
(1)
In the case of such operational land for commerce, tourism, entertainment and commercial residence as well as the industrial land
requiring competition;
(2)
In the case of two or more land users who want land use upon publication of another plan of land supply;
(3)
Where the intention of the use right of any allocated land is changed and if it is clearly showed in the Determine on Assignment of
State-owned Land or in accordance with the relevant laws, regulations and administrative provisions that the land use right shall
be receded and that an assignment shall be directed by means of invitation for bid, auction or hanging out a shingle;
(4)
In the case of assignment of the use right of any allocated land and if it is clearly showed in the Determine on Assignment of the
State-owned Land or in accordance with the relevant laws, regulations and administrative provisions that the land use right shall
be receded and that an assignment shall be directed by means of invitation for bid, auction or hanging out a Shingle;
(5)
Where the intention of the use right of any assigned land is changed and if it is clearly showed in the Determine on Assignment of
the State-owned Land or in accordance with the relevant laws, regulations and administrative provisions that the land use right shall
be receded and that an assignment shall be directed by means of invitation for bid, auction or hanging out a shingle;
(6)
Under any other condition where an assignment shall be directed by means of invitation for bid, auction or hanging out a shingle in
accordance with the provisions of relevant laws, regulations and administrative provisions.
4.4
Organization and Execution of the Assignment of the State-owned Land Use Right by Means of Invitation for bid, Auction or Hanging
Out a Shingle
4.4.1
Subject of Execution
The assignment of the state-owned land use right by means of invitation for bid, auction or hanging out a shingle shall be organized
and carried out by the administrative department of land and resources at the municipal or county level.
4.4.2
Manner of Organization
The administrative department of land and resources at the municipal or county level may, when carrying out any assignment of the
state-owned land use right by means of invitation for bid, auction or hanging out a shingle, choose any of the following ways in
accordance with the real situation:
(1)
Where the administrative department of land and resources at the municipal or county level deals with it by itself;
(2)
Where the administrative department of land and resources at the municipal or county level appoints or grants its subordinated public
institution to specifically undertake; or
(3)
Where the administrative department of land and resources at the municipal or county level takes on by agents with relevant qualification
for coping with.
4.4.3
Institution in Charge of Coordination and Decision-making
A collective decision-making system shall put the assignment of the state-owned land use right into practice. The administrative department
of land and resources at the municipal or county level may, in accordance with the real situation, set up an institution in charge
of the coordination and Decision-making of the state-owned land use right, which shall be responsible for coordinating and solving
relevant issues in assignment and decide the relevant matters in a collective manner.
4.4.4
Presider of the Invitation for Bid, Auction or Hanging Out a Shingle of Land
The assignment of the state-owned land use right by means of invitation for bid, auction or hanging out a shingle shall be presided
over by a staff who meets the demands for a presider of the invitation for bid, auction or hanging out a shingle of land as assigned
by the Ministry of Land Resources and has gained the relevant qualification.
4.4.5
Procedures for Land Assignment by Means of Invitation for Bid, Auction or Hanging Out a Shingle
(1)
Publicizing the plan of assignment and deciding the way of land supply;
(2)
Organizing and deciding the plan of assignment;
(3)
Assessing the land price and deciding the base price of assignment;
(4)
Organizing the assignment documents;
(5)
Publicizing a declaration on assignment;
(6)
Application and examination of qualification;
(7)
Carrying out the invitation for bid, auction or hanging out a shingle;
(8)
Signing the assignment contract and publicizing the result of assignment;
(9)
Verifying and issuing the land using permit for construction and delivering the land;
(10)
Dealing with of the land registration; and
(11)
Placing the relevant materials on archives.
4.5
Local Supplementary Provisions
The local government may make supplementary provisions or detailed rules for the current Criteria, which shall be declared to the
administrative department of land and resources at the next higher level for archival filing.
5.
Publication of the Assignment Plan and Determination of Land Supply
5.1
The administrative department of land and resources at the municipal or country level shall promulgate an approved assignment plan
of the state-owned land use right to the general society, and the relevant region with mature conditions may, in accordance with
the arrangement of land supply, detail the relevant assignment plan of the state-owned land use right to specific location and plots
by installments and promulgate the relevant information to the society in a timely manner. The assignment plan of the state-owned
land use right as well as the detailed in location and plots shall be promulgated on www. landchina.com at the same time.
5.2
Where the administrative department of land and resources at the municipal or county level promulgates the assignment plan of the
state-owned land use right as well as the detailed in location and plots, it shall, simultaneously, make clear the way and means
whereby a land user applies for land use, and publicly accepts applications for land use.
5.3
The entity or individual that needs land use (hereinafter referred to as the intended land user) shall, in accordance with the information
on the assignment of the state-owned land use right and the detailed information on location and plots that have been promulgated
as well as its/his own demands, files an application for land use to the administrative department of land and resources at the municipal
or county level.
5.4
Preceding Application for Land Use
In order to comprehend fully of the market demands and arrange the scale and progress of land supply in a scientific and rational
way, the relevant region with mature conditions may set up a system of preceding application for land use. The entity or individual
that has any intent to use any specific plot that has been involved into an assignment plan based on invitation for bid, auction
or hanging out a shingle may file a preceding application for land use and commit a land price it/he may offer. Where the administrative
department of land and resources at the municipal or county level deems that any land price and conditions which an entity or individual
has provided is acceptable, it may, in accordance with the plan of land assignment as well as the current land market, organize and
carry out an invitation for bid, auction or hanging out a shingle for assignment at a proper time and inform the entities or individuals
that have filed a preceding application for land use to join it. The entity or individual that has filed a preceding application
for land use shall join the tendering or bidding, wherein the price shall not be any lower than the land price it/he has promised.
5.5
In accordance with the application of the intended land user, where the demands in Provisions 4.3 for assignment of the land use right
are satisfied, the means of invitation for bid, auction or hanging out a shingle shall be used. Where it cannot be decided whether
the specific land meets the demands of Provisions 4.3, it may be proven by the institution responsible for the coordination and decision-making
of assignment of the state-owned land use right in a collective manner. For the assignment of any land use right with comprehensive
objects or specified demands for society and public welfare construction or comparatively high demands for development and construction
and if only a few entities and individuals plan to get the right, the means of invitation for bid, auction or hanging out a shingle
may be used. The assignee shall be decided in accordance with the principle of “one with most favorable conditions wins”. For the
assignment of any other land use right, the means of invitation for bid, auction or hanging out a shingle shall be adopted and an
assignee shall be decided in accordance with the principle of “one who provides the highest price wins”. Where the state-owned land
use right is assigned by means of invitation for bid, the means of an open bid invitation shall be adopted. In the case of any strict
restriction on or special demands for land users, the means of bid invitation may be adopted.
6.
Setting-down and Determination of the Assignment Plan
6.1
Setting down the Assignment Plan Based on Invitation for Bid, Auction or Hanging Out a Shingle
The administrative department of land and resources at the municipal and country level shall, in collaboration with such relevant
departments as competent department of city planning administration, set down the assignment plan of the state-owned land use right
by means of invitation for bid, auction or hanging out a shingle in accordance with the relevant assignment plan and city planning
of the state-owned land use right.
The assignment plan of the state-owned land use right by means of invitation for bid, auction or hanging out a shingle shall include:
the specific location of the to-be-assigned plot, boundaries, intention of use, area, term, demands for land use, time of land supply,
way of land supply and time of construction. For any land for comprehensive use, the specific intention of use, area as well as its
term for assignment shall be clarified. Where any real estate of different intentions of use can be divided up and if the final users
are different entities and individuals, the term for assignment shall be decided in accordance with the specific intention of land
use as involved into the intention of comprehensive land use. Where the many intentions of use are hard to be divided up and the
final user is unique, the term for assignment may be regarded as 50 years, which is the maximum term for comprehensive land use.
6.2
Submitting for Approval of the Assignment Plan by Means of Invitation for Bid, Auction or Hanging Out a Shingle
The assignment plan of the state-owned land use right by means of invitation for bid, auction or hanging out a shingle shall be submitted
for approval of the people’s government at the municipal or county level in accordance with the relevant provisions.
7.
Land Price Evaluation and Determination of the Base Price
7.1
Land Price Evaluation
The administrative department of land and resources at the municipal or county level shall, in accordance with the conditions of the
to-be-assigned plot and the situation of the current land market, organize an evaluation on the to-be-assigned plot in order to obtain
the normal land market price thereof in accordance with the Criteria for Urban Land Evaluation.
A land price evaluation shall be implemented by the administrative department of land and resources at the municipal or county level
or any other subordinated public institution thereof and, when it so requires, an institution with the qualification may be entrusted
to implement a price evaluation on the land or real estate.
7.2
Determination of the Base Price
Where any assignment is based on a base price, the administrative department of land and resources at the municipal or county level
or the institution responsible for the coordination and decision-making of the assignment of the state-owned land use right shall,
in accordance with the result of land price evaluation, industrial policies and the current land market, make a collective decision
on deciding the base price and the deposits for invitation for bid and purchase in a comprehensive manner. Where any assignment is
directed by invitation for bid, the base price for a tender shall be decided simultaneously. Where any assignment is directed by
means of auction or hanging out a shingle, the initial price or starting price shall be decided simultaneously.
Where a base price for a tender or a base price is decided, it shall be remained confidential before the assignment is ended, and
shall not be divulged by any entity or individual.
8.
Setting-down of Assignment Documents
The administrative department of land and resources at the municipal or county level shall, in accordance with the plan of assignment
by means of invitation for bid, auction or hanging out a shingle approved to set down documents of assignment of the state-owned
land use right by using invitation for bid, auction or hanging out a shingle.
8.1
The documents of assignment based on invitation for bid shall cover:
(1)
The declaration on assignment by means of invitation for bid or bid invitation;
(2)
Instructions on the assignment based on invitation for bid;
(3)
Tender document;
(4)
The application for bidding;
(5)
The boundary map of the land;
(6)
Demands of the land planning indicators;
(7)
Notification of award
(8)
Contract of Assignment of the State-owned Land Use Right; and
(9)
Other relevant documents.
8.2
The documents of auction-based assignment shall include:
(1)
The declaration on auction-based assignment;
(2)
Instructions on auction-based assignment;
(3)
The application for bidding;
(4)
The boundary map of the land;
(5)
Demands of the land planning indicators;
(6)
Sales Confirmation;
(7)
Contract of Assignment of the State-owned Land Use Right; and
(8)
Other relevant documents.
8.3
The documents of assignment based on hanging out a shingle shall include:
(1)
The declaration on assignment based on hanging out a shingle;
(2)
Instructions on assignment based on hanging out a shingle;
(3)
The application for bidding;
(4)
Price quotation of assignment based on hanging out a shingle;
(5)
The boundary map of the land;
(6)
Demands of the land planning indicators;
(7)
Sales Confirmation;
(8)
Contract of Assignment of the State-owned Land Use Right; and
(9)
Other relevant documents.
9.
Publication of the Assignment Declaration
9.1
Publication of Declaration
The declaration of the assignment of the state-owned land use right by means of invitation for bid, auction or hanging out a shingle
shall be promulgated by the administrative department of land and resources at the municipal or county level. The assignment declaration
shall be promulgated on the website: www.landchina.com, and the local tangible land market or may be promulgated through such media
as newspaper and TV stations.
The assignment declaration shall be promulgated at least 20 days before any invitation for bid, auction or hanging out a shingle is
initiated and the time of initial publication is regarded as the day of commencement.
Where such specific ways as invitation for bid, auction or hanging out a shingle are clarified in the approved assignment plan, a
specific “Declaration on the Assignment of the State-owned Land Use Right by Means of Invitation for Bid”, “Declaration on the Assignment
of the State-owned Land Use Right by Means of Auction” or “Declaration on the Assignment of the State-owned Land Use Right by Using
Hanging Out a Shingle” shall be promulgated. Where any of the aforesaid specific means cannot be clarified in the approved assignment
plan, an “Declaration on Public Assignment of the state-owned land use right” may be promulgated, wherein the specific means of invitation
for bid , auction or hanging out a shingle shall be decided in accordance with the application upon expiration of the term for application.
The assignment declaration may be a declaration on single land or be a joint declaration on several pieces of land.
9.2
Contents of the Declaration
9.2.1
The declaration of assignment based on invitation for bid shall include the following contents:
(1)
The name, address, telephone number, etc. of the assigner; where a subordinated public institution is authorized or designated to
direct an invitation for bid or where an agency is entrusted to direct an invitation for bid, the name, address and telephone number
of the organs shall be showed as well;
(2)
The location, area, intention of use, development and demands of the planning indicators, term for land use and term for construction
of the plot subject to invitation for bid;
(3)
The demands for the qualification of bidders as well as the methods to apply for the bidding qualification;
(4)
The time, address and way to get the Tender Documents;
(5)
The time, address, term for bidding, place and way of bidding;
(6)
Criteria for and method of deciding a bid winner;
(7)
The amount, way and term for payment of bid deposits; and
(8)
Any other matter that requires a declaration.
9.2.2
The declaration of auction-based assignment shall include the following contents:
(1)
The name, address, telephone number, etc. of the assigner; where a subordinated public institution is authorized or designated to
direct an invitation for bid or where an agency is entrusted to direct an invitation for bid, the name, address and telephone number
of the organs shall be showed as well;
(2)
The location, area, intention of use, development and demands of the planning indicators, term for land use and term for construction
of the plot subject to bidding;
(3)
The demands for buyers as well as the ways to apply for the qualification of purchase;
(4)
The time, address or way to obtain the Tender Documents;
(5)
The address, time and bidding method of an auction;
(6)
The amount, way and term for the payment of bid deposits; and
(7)
Any other matter that requires a declaration.
9.2.3
The declaration of assignment based on hanging out a shingle shall include the following contents:
(1)
The name, address, telephone number, etc. of the assigner; where a subordinated public institution is authorized or designated to
direct a hanging out a shingle or where an agency is entrusted to direct a hanging out a shingle, the name, address and telephone
number of the organs shall be showed as well;
(2)
The location, area, intention of use, development, demands of the planning indicators, term for land use and time of construction
of the plot subject to shingled-out;
(3)
Demands for the qualification of buyers and the method of applying for the qualification of purchase;
(4)
The time, address and way to get the documents of hanging out a shingle;
(5)
The place as well as the date of commencement and deadline of the hanging out a shingle;
(6)
The amount, way and time limit to pay t
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Working Regulations for the International Exchange of Tax Intelligence
State Administration of Taxation
June 12, 2006
Chapter I General Provisions
Article 1
In order to strengthen the international taxation cooperation and regulate the international exchange of tax intelligence (hereinafter
referred to as intelligence exchange), the present Regulations are instituted in accordance with the agreements signed between the
Chinese Government and foreign governments on the avoidance of double taxation on incomes and properties and the prevention of tax
dodging and tax evasion (hereinafter referred to as the taxation agreement), the Law of the People’s Republic of China on Tax Imposition
and Administration and the specific rules for implementation thereof (hereinafter referred to as the Tax Imposition and Administration
Law) and the provisions of other related laws and regulations.
Article 2
The term ” intelligence exchange” as mentioned in the present Regulations refers to the act of exchanging the requested intelligence
between the administrative authority of China and a contracting state to the related taxation agreement (hereinafter referred to
as a contracting state) in order to correctly execute the taxation agreement and the domestic laws on the taxes as involved in the
taxation agreement.
Article 3
The intelligence exchange shall be conducted within the scope of the obligations and rights specified in the taxation agreement.
China enjoys the right to get the tax intelligence from the concerned contracting state and is also obliged to provide the tax intelligence
to concerned contracting state.
Article 4
The intelligence exchange shall be conducted through the administrative authorities confirmed by the taxation agreements or the representatives
authorized by the administrative authorities .The administrative authority of our country is the State Administration of Taxation
(SAT).
The tax authorities at or below the provincial level shall assist the SAT in the administration of the intelligence exchange within
its jurisdiction, for which the specific work shall be undertaken by the administrative department of international taxation or any
other related administrative departments.
Article 5
The intelligence exchange shall be conducted after a taxation agreement goes into effect and is executed. The items on the taxation
intelligence may trace back to those which take place before the taxation agreement goes into effect and is executed t.
Article 6
The related provisions of the Tax Imposition and Administration Law may be applied to the collection, investigation, verification
and disposal of tax intelligence conducted by the taxation department of our country. .
Chapter II Categories and Scope of Intelligence Exchange
Article 7
The categories of intelligence exchange consist of special intelligence exchange, automatic intelligence exchange, voluntary intelligence
exchange and simultaneous tax inspection, the visitation of the authorized representatives and the intelligence exchange within the
industrial scope .
The term “special intelligence exchange” refers to an act whereby the administrative authority of a contracting state raises specific
issues on a certain domestic taxation cases, and requests the administrative authority of its counterpart contracting state to provide
related intelligence and assist in investigation and verification in accordance with the taxation agreement. Special intelligence
exchange consists of: acquiring, investigating and verifying and confirming the identities of the companies and individual residents,
collecting or paying the prices and expenses, transferring properties or providing the situations, materials and credences related
to taxation, such as the use of properties and etc.
The term “automatic intelligence exchange” refers to an act whereby the administrative authorities of both contracting states, in
accordance with their promises, automatically provide the tax intelligence related to the acquisition of special incomes by taxpayers
in batches. Special incomes mainly consist of interests, stock dividends, royalties; wages and salaries, all kinds of subsidies,
bonuses, retirement pensions; commissions and labor remunerations; property proceeds and business incomes, etc.
The term “voluntary intelligence exchange” refers to an act whereby the administrative authority of a contracting state voluntarily
provides to its counterpart of the other contracting state with the intelligence that it has acquired in the process of executing
the taxation law and is regarded as helpful for its counterpart to implement the tax agreements as well as the domestic laws concerning
the taxes as involved in the taxation agreement. Voluntary intelligence exchange consists of imposing or paying the prices and expenses
by companies and individuals, transferring properties or providing the situations and materials in relation to taxation, such as
the use of properties and etc. The term “simultaneous tax inspection ” refers to an act whereby the administrative authorities of
the contracting states, in accordance with their agreement on the simultaneous inspection within the regions where they could respectively
and effectively exercise their tax jurisdiction, independently and simultaneously, conduct inspections to the tax-related items of
the taxpayers who have common or related interests therein and communicate with each other or exchange the tax intelligence as acquired
in the inspections.
The term “visitation of authorized representatives” refers to the acts whereby the administrative authorities of both contracting
countries, in accordance with their agreement on the visitation of authorized representatives upon their consensus, conduct on-the-spot
visitation to the regions where its counterpart effectively exercise tax jurisdiction so as to obtain and verify the taxation intelligence.
The term “intelligence exchange within the industrial scope” refers to the acts whereby the administrative authorities of both contracting
states conduct joint investigation, research and analysis on the operation mode, capital operation mode, pricing methods and tricks
of tax dodging of a certain industry and exchange the related taxation intelligence with each other.
Article 8
Save and except it is otherwise provided by both contracting states, the scope of the intelligence exchange is generally as follows:
(1)
The scope of states shall be limited to those countries that have formally signed with China a tax agreement that includes articles
on intelligence exchange and has gone into effect and execution;
(2)
The scope of taxes shall be limited to the taxes prescribed in the taxation agreement, mainly regarding the taxes of the incomes (and
properties) character;
(3)
The scope of persons shall be limited to the citizens of either or both of the contracting states; and
(4)
The scope of region shall be limited to the regions where the contacting states effectively exercise their tax jurisdiction .
Article 9
If any of the following circumstances occurs, the SAT may refuse the requests of the administrative authority of a contracting state
for the intelligence:
(1)
Any request for intelligence has nothing to do with the purpose of taxation;
(2)
Any request for intelligence lacks of pertinence;
(3)
Any request for intelligence fails to bear the signature of the administrative authority of a contracting state or its authorized
representative;
(4)
Any request for taxation intelligence oversteps the scopes of the persons, taxes and regions prescribed in the taxation agreement;
(5)
Where one of the contracting states requests for the provision of intelligence in order to execute the related provisions of its domestic
laws, but its domestic laws conflict with the taxation agreement;
(6)
Providing intelligence may do harm to the state interest of China;
(7)
Providing intelligence may cause any reveal of commercial secrets;
(8)
Providing intelligence may lead to any discriminatory treatment to any citizen or resident of China;
(9)
Any requested intelligence that cannot be acquired through normal administrative procedures in accordance with the laws and regulations
of China;
(10)
Any requested intelligence that may be acquired through normal administrative procedures and upon efforts within a contracting state;
and
(11)
Any other circumstance which the SAT regards as in violation of the provisions of the articles on tax intelligence exchange of the
taxation agreement.
Article 10
The tax authorities at or below the provincial level shall not refuse to provide intelligence to the SAT for any of the reasons as
follows, as well as the SAT shall not refuse to provide intelligence to a contracting state for any of the reasons as follows:
(1)
Any request for intelligence has nothing to do with the taxation interest of China;
(2)
The intelligence exchange between both contracting states is un-equivalent in quantity or quality;
(3)
The tax authority has the obligation of keeping the confidentiality for the information of taxpayers;
(4)
The bank has the obligation of keeping the confidentiality for the information of its depositors;
(5)
The taxation intelligence is mastered by an agent, intermediary agency or any other third party; or
(6)
Any other similar circumstance cognized by the SAT.
Article 11
In order to execute the taxation agreement and the domestic laws on the taxes concerned in the taxation agreement, when in need of
the assistance by the administrative authority of a related contracting state in providing taxation intelligence, the taxation authority
at or below the provincial level may file a request for special intelligence exchange and report it with the SAT in a level-by-level
way:
(1)
If it is necessary to obtain or verify the account books and credence kept by the other party to the transaction or an overseas branch
, but the other party to the transaction or the overseas branch is within the territory of the other contracting state;
(2)
If it is necessary to obtain or verify the banking accounts for payment, sums, and records on capital flow in the process of transaction
conducted between the taxpayer and an overseas company or obtaining incomes from abroad by the taxpayer, but the financial institution
is within the territory of the other contracting state;
(3)
If it is necessary to obtain or verify the information on tax declaration of the other party to a transaction, but the other party
to the transaction is within the territory of the other contracting state;
(4)
If it is necessary to acquaint itself with the basic situation of a taxpayer or the other party concerning the transaction or the
obtaining of incomes, consisting of the actual address of an individual or company, identity of citizens, place of company registration,
share controlling status of the company, and etc., whereas the aforesaid materials are in the control of the other contracting state;
(5)
If it is necessary to testify the authenticity and legality of the tax-related information provided by taxpayers;
(6)
If it is necessary to testify the association relationship between the taxpayers and overseas associated enterprises, and to obtain
the basic information of the overseas associated enterprises of taxpayers, consisting of the contracts, articles of association,
financial statements, application forms, auditing reports produced by Chinese CPA and the transactions between taxpayers and its
associated enterprises, etc.;
(7)
If it is necessary to acquaint itself with the situations on the nature and sum of all kinds of incomes such as the stock dividends,
interests, royalties, capital gains, subsidies, bonuses commissions and etc. that the taxpayer has obtained from or paid to abroad;
(8)
If it is necessary to verify the authenticity of the price and sum of the transactions between a taxpayer and an overseas company;
(9)
If it is necessary to verify the authenticity of the incomes or expenses declared by a taxpayer;
(10)
If it is necessary to verify the authenticity and legality of the overseas ratepaying of a taxpayer; and
(11)
If it is necessary to obtain any other material needed in the investigation into a tax-related case or in tax collection and administration
and that may be in the control of the other contracting party.
A request for special intelligence exchange shall be made in written form, attached with an English letter, and the electronic documents
shall be submitted simultaneously.
Article 12
After receiving a request from any tax authority at or below provincial level for special intelligence exchange provided by the administrative
authority of a contracting state, the SAT shall exam earnestly thereon.
If a request for special intelligence exchange includes any of the circumstances as follows, the SAT shall not approve or shall order
it to be re-handled:
(1)
Under any of the circumstances prescribed in Article 9 of the present Regulations;
(2)
If the administrative authority of a contracting state fails to effectively initiate the procedures for intelligence collection and
investigation in accordance with the provided information;
(3)
If the description in the English letter fails to be accurate or normative enough ; or
(4)
Any other circumstance as examined and cognized by the SAT .
Article 13
The taxation intelligence obtained by China from the administrative authority of a contracting state may be applied as the basis
for enforcement conduct of taxation law and can be produced in the litigation procedures.
In spite of the provisions of the preceding paragraph, if the administrative authority of a contracting state explicitly requests
that the tax authority of China shall obtain its approval before producing the taxation intelligence provided by it in the litigation
procedures, the administrative tax authority shall report it to the SAT level by level, which shall be negotiated between the administrative
authority of the contracting state and the SAT for disposal.
Article 14
If there is any special requirement in the domestic law of China on the format or any other respect in respect of the taxation intelligence
provided by the administrative authority of a contracting state to be produced as evidence, the administrative tax authority of the
contracting state shall report it to the SAT in a level by level manner, which shall be negotiated between the administrative authority
of the contracting state and the SAT for disposal. If there is any special requirement in the domestic law of a contracting state
on the format or any other respect in respect of the taxation intelligence provided by China to be produced as evidence, it shall
be negotiated between the SAT and the administrative authority of the contracting state and transacted in coordination with the administrative
tax authority concerned.
Article 15
After any taxation case as suspected of a crime is transferred to the judicial department in accordance with law, if the judicial
department needs to use the taxation intelligence provided by the contracting state as evidences for conviction and the administrative
tax authority clearly requires that its approval shall be obtained beforehand, the tax authority shall inform the judicial department
and report it to the SAT level by level so that the SAT may negotiate with the administrative authority of the contracting state
to determine the scope and degree of utilizing the aforesaid taxation intelligence.
Chapter III Confidentiality of the Taxation Intelligence
Article 16
The taxation intelligence shall be managed as confidential documents. The formulation, receipt and issuance, delivery, use, storage
or destruction of taxation intelligence shall be executed in accordance with the provisions of the Law of the People’s Republic of
China on the Confidentiality of State Secrets, the Provision of the Office of the Central Secret Committee and the State Secrecy
Bureau on the Confidentiality Administration of State Secret Carriers, the Provisions on State Secrets and the Specific Classification
of Confidentiality in Economic Work and the related laws and regulations.
Article 17
The principles for determining the confidentiality classification of tax intelligence are as follows:
(1)
The taxation intelligence shall be determined as secret in general;
(2)
The tax intelligence, under any of the circumstances as follows, shall be determined as confidential:
a) Any taxation intelligence items involves tax dodging, tax fraud or any other acts in violation of taxation laws and regulations;
or
b) If the administrative authority of a contracting state has any special requirement for confidentiality of the tax intelligence.
(3)
If any taxation intelligence involves any top state secret and if the reveal thereof may led to particularly serious damage to the
safety and interest of the state, it shall be determined as top secret;
(4)
If the contents of taxation intelligence involves any secret items of any other department or industry, the confidentiality classification
thereof shall be determined in accordance with the confidentiality scope of the related administrative departments.
For any intelligence whose confidentiality classification is hard to determine, the administrative tax authority shall report it to
the SAT for determination level by level.
Article 18
When determining the confidentiality classification, the term for confidentiality shall be determined simultaneously.
The term for confidentiality of the intelligence of top secrecy is generally 30 years. The term for confidentiality of the intelligence
at the confidential level is generally 20 years. The term for confidentiality of the intelligence at the secret level is generally
10 years.
For any special requirement for the term of confidentiality or any request for the alteration of the confidentiality classification
or term for confidentiality, the administrative tax authority shall report it to its superior organ for approval and indicate the
situation in the confidential document of taxation intelligence.
Article 19
In the investigation, collection or formulation of taxation intelligence, if any taxpayer, withholder or any other party concerned
makes declaration that the matter under investigation involves any state secret and refuses to provide the related materials, the
tax authority shall ask it to provide the authentication certification of state secrets issued by the state administrative department
of confidentiality.
When reporting any tax intelligence, the tax authority shall make a statement on the aforesaid circumstances.
Article 20
A register of confidential documents shall be prepared for the receipt and issuance of tax intelligence, and the documents shall
be numbered and registered one by one.
When any intelligence of top secrecy is received, it shall be read and used under the prescribed scope, and the personnel who access
and learn the contents of tax intelligence of top secrecy shall be recorded down in written. When any tax intelligence of top secrecy
is delivered, it shall be sent by the confidential channels and confidential communications.
Article 21
When delivered, any tax intelligence shall be packed and sealed, as well as be delivered in accordance with the related provisions
on confidentiality.
When packing and sealing any tax intelligence, the envelope thereof shall be stamped with the seal of confidentiality classification
and shall be marked with the contents such as serial number, the names of the addressor and addressee and etc.
Article 22
The tax intelligence and related documents as formulated and issued shall be kept by special designated persons in charge.
Safe and confidential places and position shall be chosen for the preservation of the confidential carrier of tax intelligence, and
necessary equipments shall be installed as well.
The tax intelligence of top secrecy shall be preserved in the confidential office and be kept by special personnel in charge.
Article 23
Any tax intelligence and related documents to be pigeonholed shall be archived in accordance with the related provisions of the state
archives laws.
Any tax intelligence and the related documents to be destroyed shall be destroyed upon the approval of the administrative leader of
the tax authority at the same level in accordance with the provisions on the destruction of confidential documents.
Article 24
The working staff of tax intelligence shall strictly comply with discipline of confidentiality, implement their obligations on confidentiality
and shall receive the education and trainings on confidentiality before they go to work.
Before leaving their post, the intelligence staff shall sort out and transfer all the tax intelligence preserved by them. For a transfer,
the formal formalities for transfer shall be performed, and the person conducting the transfer and the person taking over the tax
intelligence shall sign the checklist of intelligence.
Article 25
The tax intelligence shall be formulated, processed and stored by special persons using special computers, for which effective measures
for confidentiality such as the restriction of visits and data encryption shall be taken to the aforesaid computers.
Article 26
The translation of tax intelligence shall be conducted by the working staff of tax intelligence.
If the translation of tax intelligence shall be done by a special organization or person beyond the tax authority under any special
circumstance, a confidentiality agreement shall be signed or other measures for confidentiality shall be taken to avoid any reveal
of tax intelligence.
Article 27
The tax authority may inform the purpose of collecting intelligence and sources and contents of intelligence to the related taxpayers,
withholders or any other party concerned, as well as the related department or personnel that execute the corresponding domestic
laws on the taxes involved in the taxation agreement and shall inform them of the obligations of confidentiality simultaneously.
In spite of the provisions of the preceding paragraph, under any of the circumstances as follows, the tax authority shall not make
any notification without the approval of the SAT: (1) If any taxpayer, withholder or any other party concerned is grossly suspected
of having committed any taxation irregularity and thus any notification may influence the investigation of the case; or (2) If a
contracting state declares that the sources and contents of the intelligence shall not be told to the taxpayers, withholders or any
other parties concerned.
Article 28
If any tax intelligence is used as evidences in the litigation procedures, the tax authority shall apply to the court for not conducting
any open cross-examination at the court in accordance with the provisions of laws such as the Administrative Procedure Law,.
Article 29
Except that there are other provisions in the taxation agreement, the tax intelligence exchanged by both contracting states shall
not be transferred or revealed to any other personnel or department having noting to do with taxation.
If the auditing department, disciplinary examination department or anti-financial-crime department of the state is in need of related
tax intelligence, it shall be provided upon the approval of the SAT.
Article 30
Any taxation authority at any level shall not reveal the sources and contents of the tax intelligence in any announcement or notification
on the cases involving taxation irregularity concerned in the tax intelligence or in taxation documents such as the Decision on the
Taxation Measure or the Decision on Taxation Punishment.
Article 31
The general work of intelligence exchange and the cases investigated and punished taking advantage of tax intelligence shall not
be propagandize or reported in any news media such as broadcasting, television, website and publication. If necessary, it shall be
reported to the SAT level by level for approval, not revealing the sources and contents of the tax intelligence in the publicity
materials.
Chapter IV Management Procedures of Intelligence Exchange
Section I Management Procedures of Special Intelligence, Automatic Intelligence and Voluntary Intelligence
Article 32
If the SAT requests for or provides to the administrative authority of a contracting state or receives from the administrative authority
of a contracting state any special taxation intelligence, automatic tax intelligence or automatic tax intelligence (hereinafter referred
to as the three types of intelligence), it shall be conducted in accordance with the procedures as follows:
(1)
Registration for archival filing. The contents shall be included such as the name of the administrative tax authority of the contracting
state concerned, number of copies, date and medium of the three types of intelligence, for which the registration may be conducted
in either a paper form or an electronic form;
After the registration, the originals of the letters and replies from the administrative authority of a contracting state, the photocopies
of the letters and replies to the administrative authority of a contracting state and the originals of intelligence shall be put
on file.
(2)
Classification and examination. It shall be examined whether or not the three types of intelligence meet the requirements for collection
or investigation, such as whether or not the intelligence is complete, especially whether or not the items and the year of the collection
or investigation are explicit, whether or not the clue is clear and whether or not it is under any circumstance prescribed in Articles
9 through 12 of the present Regulations. For any automatic intelligence, it shall be changed into an identifiable format, classified
and made statistics according to different regions and be filed into the register;
If any intelligence meets the requirement for utilization, investigation and punishment or mutual exchange, it shall be classified
as usable intelligence. Otherwise, it shall be classified as unusable intelligence. For any unusable intelligence, if further investigation
and verification is necessary, judged from the tax-related items or sum, it may be negotiated between the SAT and the administrative
authority of the contracting state and, for which a request for complementing the related intelligence may be put forward or the
provincial authority may be required to provide the related supplementary intelligence.
(3)
Transfer for investigation and verification. For the usable three types of intelligence, it shall be transmitted to the provincial
authority as a confidential document through post or network system, and the date of transfer, method of transfer, the states involved,
number of copies, and the term of review, etc shall be illuminated in a form of official document.
(4)
Request for (provision of) intelligence. The three types of intelligence requested from (provided to) the administrative authority
of the contracting state, as well as the situation of verification shall be encrypted and be stamped with an English confidential
seal.
Article 33
The SAT shall seriously exam the examination report of special intelligence and the English letter provided by the tax authority
at or below the provincial level to the contracting states. Any intelligence failing to be verified in accordance with the requested
items of special intelligence of a contracting state shall be sent back to the verification unit for re-examination.
The contents to be examined mainly consist of: (1) Whether the provision of special intelligence has a legal basis; (2) Whether it
meets the requirements for contents mentioned in a Letter of Request for Special Intelligence, consisting of: the serial number of
the Letter, date as well as the person who requests the investigation, etc.; (3) In the process of verification and disposal in accordance
with the related information and materials provided in the requested items of special intelligence such as the contracts, financial
report forms, invoices, photocopies of tax payment certificates, , whether the related domestic laws and regulations shall be properly
interpreted , and whether the appellations, date of inuring and related clauses of related laws and regulations shall be provided;
(4) Whether any requested items of special intelligence that is unsatisfied shall be listed and whether the reason shall be interpreted
; (5) Whether the currency and unit of measurement shall be indicated; (6) Considering any instances of tax payment, whether the
instances of tax payment in China have been indicated, consisting of the tax rate and the amount of the tax paid or withheld; (7)
Whether the year or period of tax payment shall be indicated; (8) Whether it shall be indicated that the intelligence to be exchanged
(certification documents or supportive documents) have been agreed to be completely or partly apprized to the taxpayers of the receiving
party or to any other related party ; (9) Whether it shall be indicated that it is necessary for the counterpart to feed back the
utilization of the intelligence to China; and (10) Whether the English confidential seal shall be stamped thereto.
Article 34
After receiving any of the three types of intelligence requested by or provided to a contracting state, the tax authority at or below
the provincial level shall transact it according to the procedures as follows:
(1)
Registration for archival filing. The following contents shall be included: the serial number of the received document, the type of
intelligence, the number of copies, the contracting state, as well as the requested term for investigation and punishment; and simultaneously,
the tax authority shall make up the registration of related contents in every link in the process of handling the three types of
intelligence, fill in the Statistical Form of International Taxation Intelligence Exchange and report it to the SAT at the end of
the year.
The principles of one archive for one document shall be insisted on in the registration for archival filing.
(2)
Classified auditing. The tax authority shall examine whether the three types of intelligence as requested or provided meets the related
requirements, consisting of whether the information is complete, especially whether the items and years of collecti
|
Decree of the State Administration of Quality Supervision, Inspection and Quarantine
No. 90
Measures for the Administration of Import and Export Coal Inspections, which have been deliberated and adopted by the executive meeting
of the State Administration of Quality Supervision, Inspection and Quarantine on May 30, 2006, are hereby promulgated, and shall
enter into force as of August 1, 2006.
Director General Li Changjiang
June 26, 2006
Measures for the Administration of Import and Export Coal Inspections
Chapter I General Provisions
Article 1
In order to regulate import and export coal inspections, safeguard the health and safety of the people, protect the environment,
improve the quality of import and export coal, and promote the development of coal trade, these Measures are formulated subject to
the Law of the People’s Republic of China concerning Import and Export Commodity Inspection (hereinafter referred to as the Commodity
Inspection Law), the detailed rules for the implementation thereof, as well as other related laws and regulations.
Article 2
These Measures apply to the inspection, surveillance of import and export coal.
Article 3
The State Administration of Quality Supervision, Inspection and Quarantine (hereinafter referred to as the SAQSIQ) shall be responsible
for the inspections of import and export coal in China.
The entry and exit inspection and quarantine institutions established by the SAQSIQ in all localities (hereinafter referred to as
the inspection and quarantine institutions) shall implement inspections and surveillances of import and export coal in accordance
with the division of their respective functions,.
Article 4
An inspection and quarantine institution shall carry out port inspections and surveillances to import coal, and implement the supervision
in the place of origin with the port inspections and surveillance to export coal.
Chapter II Import Coal Inspections
Article 5
The inspection and quarantine institution at the port of discharge shall take charge of inspecting the import coal.
Article 6
A consignee of import coal or its agent shall report to the inspection and quarantine institution at the port of discharge for inspection
in accordance with related provisions of the SAQSIQ before discharging the import coal.
Import coal shall be discharged at a place that meets the requirements for inspection upon the surveillance of the inspection and
quarantine institution at the port.
Article 7
An inspection and quarantine institution shall conduct the inspection on the import coal in terms of safety, health, or environmental
protection, as well as the related quality, quantity, and weight, and shall issue a certificate pursuant to the inspection result
within 10 working days.
The import coal that has not been inspected or fails to pass the inspection shall not be sold or used.
Article 8
In case of the quality problems found in any import coal, the consignee or its agent shall be ordered by the inspection and quarantine
institution to dispose of them effectively under surveillance; as to unqualified issues in safety, health, or environmental protection,
it shall be handled under related provisions of the Regulation for the Implementation of the Commodity Inspection Law, and shall
be timely reported to the SAQSIQ.
Chapter III Inspections of Export Coal
Article 9
The inspection and quarantine institutions at the locality of the export coal production enterprises (hereinafter referred to as
the inspection and quarantine institution in the place of origin) shall be responsible for the categorized administration and daily
surveillance of the export coal production enterprises under their respective jurisdictions.
The inspection and quarantine institution at the port of export shall be in charge of the inspection on the export coal at the said
port.
Article 10
Export coal production enterprises shall adopt a system of categorized administration. The inspection and quarantine institution
at the place of origin shall examine the quality credibility, production and processing techniques, technical conditions of production,
quality guaranty capacity, etc. subject to the standards after receiving the voluntary application of an export coal production enterprise.
The said inspection and quarantine institution shall also classify the export coal production enterprises into four categories, namely
A, B, C and D, and carry out separate surveillance according to different requirements.
Article 11
In accordance with the principle of free will, an export coal production enterprise may apply to the local inspection and quarantine
institution for categorized administration, and shall submit the materials at the time of filing the application as follows:
(1)
an application letter for categorized administration;
(2)
a copy of the business license;
(3)
the work safety permit;
(4)
the certificate document on the quality management system;
(5)
an ichnography of the mining area (station);
(6)
the instruction of the production processing; and
(7)
other materials required by the SAQSIQ.
Article 12
An inspection and quarantine institution shall investigate the application materials after receiving an application. In case of unqualified
applications under examination, the inspection and quarantine institution shall notify the enterprise of all the contents to be supplemented;
as regards the qualified application, it shall organize an on-site assessment within 10 working days, and shall determine the category
of categorized administration applicable to the enterprise within 20 working days as of the assessment on the spot.
Article 13
An enterprise of Category A shall meet the following requirements:
(1)
It shall be an enterprise engaging in the production of clean coal;
(2)
It shall rigidly observe the laws and regulations of the state and related provisions of the SAQSIQ;
(3)
It shall have a sound quality management system, have passed the ISO9000 quality system certification or have quality guaranty capacity
accordingly;
(4)
It shall be equipped with enough effective percussion caps and ironware cleaning devices;
(5)
The coal preparation process can ensure the stability of the quality of the export coal;
(6)
It was not involved in any major quality accident in terms of safety, health, or environmental protection within recent 2 years of
exporting coal;
(7)
The matters of the export coal in terms of safety, health, or environmental protection meet related compulsory requirements of the
state on technical norms.
Article 14
An enterprise of Category B shall meet the requirements as follows:
(1)
It shall be an enterprise engaging in the production of clean coal, or an export coal production enterprise engaging in the processing
of self-produced coal, or an export coal production enterprise partially engaging in coal washing;
(2)
It shall rigidly observe the laws and regulations of the state and related provisions of the SAQSIQ;
(3)
It shall have a moderately sound quality management system;
(4)
It shall be equipped with enough effective percussion caps and ironware cleaning devices;
(5)
It was not involved in any major quality accident in terms of safety, health, or environmental protection within 1 year of exporting
coal;
(6)
The matters of the export coal in terms of safety, health, or environmental protection meet related compulsory requirements of the
state on technical norms.
Article 15
An enterprise of Category C shall meet the requirements as follows:
(1)
It shall be a coal distribution station purchasing coal and processing it for export, or an enterprise engaging in the production
of clean coal, or an export coal production enterprise engaging in the process of self-produced coal, or an export coal production
enterprise partially engaging in coal washing, which has not been appraised to fall within Category A or B;
(2)
It shall rigidly observe the laws and regulations of the state and related provisions of the SAQSIQ;
(3)
It shall have sound quality management system, and shall be equipped with enough effective percussion caps and ironware cleaning devices;
(4)
The mining sites that supplies coal to it shall have passed the survey and approval by the inspection and quarantine institution in
the place of origin, and the emphasis of the survey and approval shall be the percussion cap’s quality indicators in terms of safety,
health, or environmental protection; and
(5)
The matters of the export coal in terms of safety, health, or environmental protection meet related compulsory requirements of the
state on technical norms.
Article 16
An enterprise that fails to apply to the inspection and quarantine institution for categorized administration, or application of
which does not include in Category A, B or C shall be automatically listed as an enterprise of Category D.
Article 17
An inspection and quarantine institution in the place of origin shall make special random inspections and tests on the export coal
production enterprises under related provisions of the SAQSIQ, and publicize the result of the random inspection and tests. The proportion
of random inspections on an enterprise of Category A shall be restricted at 5% to 15% of the groups in which it files an application;
the proportion of random inspections on an enterprise of Category B shall be restricted at 16% to 45% of the groups in which it files
an application; the proportion of random inspections on an enterprise of Category C shall be restricted at 46% to 100% of the groups
in which it files an application; and the proportion of random inspections on an enterprise of Category D shall be 100%.
The SAQSIQ shall uniformly formulate the contents of the special random inspection and test and shall organize the said inspection
for implementation.
Article 18
Before each batch of export coal is shipped and consigned, an export coal production enterprise shall declare to the inspection and
quarantine institution in the place of origin under the export contract or the export plan distributed by the competent department,
as well as the enterprise’s bill of conformity from self-inspection. The inspection and quarantine institution in the place of origin
shall, on the basis of daily surveillance, issue a Document on the Change of Certificate for Exit Goods in accordance with related
provisions.
The valid term of a Document on the Change of Certificate for Exit Goods shall be 6 months. In case of expiration, the export coal
production enterprise or operation enterprise may apply to the inspection and quarantine institution for renewal. The inspection
and quarantine institution may extend the valid term of the Document on the Change of Certificate for Exit Goods for the corresponding
batch by 3 months after confirming the said Document inerrable upon examination.
Article 19
An export coal operation enterprise shall apply to the inspection and quarantine institution at the port under related provisions
of the SAQSIQ for inspection before the export coal arrives at the port for discharge, and shall provide the Document on the Change
of Certificate for Exit Goods during inspection. Where it fails to provide the said Document, the inspection and quarantine institution
at the port shall not accept the application for inspection.
An export coal operation enterprise shall provide related information about coal blending plan, stacks, and means of loading, etc
when applying for inspection of export coal blending.
Article 20
The export coal shall be discharged under the surveillance of the inspection and quarantine institution at the port at a place qualified
for inspection after being carried from the place of origin to the port.
The export coal operation enterprise shall separately pile the export coal entering the site at the port by varieties, and set clear
marks, instead of mixing up the different varieties of coal.
Article 21
The quantity on the Document on the Change of Certificate for Exit Goods shall be written off by the inspection and quarantine institution
at the port.
Article 22
The inspection and quarantine institution at the port shall inspect the matters of export coal in terms of safety, health, or environmental
protection, and the quality, quantity, weight, etc. and shall issue a certificate on the basis of the inspection result within 10
working days.
Article 23
As regards quality problems in export coal, the export coal operation enterprise shall be ordered by the inspection and quarantine
institution at the port to settle the said problems effectively under surveillance. Any export coal that involves a serious quality
problem in terms of safety, health, or environmental protection and is unable to be settled effectively shall not be exported.
Chapter IV Surveillance
Article 24
An inspection and quarantine institution at the place of origin shall be responsible for the daily surveillance of the export coal
production enterprises within its jurisdiction.
An inspection and quarantine institution at the port shall be in charge of surveilling the import and export coal at the port.
Article 25
The contents of daily surveillance conducted by an inspection and quarantine institution in the place of origin on an export coal
production enterprise shall include:
(1)
information about the enterprise abiding by the laws and regulations of the state as well as related provisions of the SAQSIQ;
(2)
information about the quality credibility of the enterprise;
(3)
operation of the its quality management system;
(4)
equipment and operation of the percussion caps and ironware cleaning devices;
(5)
production and processing information;
(6)
the special random inspection and tests;
(7)
survey of the quality problems; and
(8)
other information requiring for inspection.
The inspection and quarantine institution in the place of origin shall establish a filing of surveillance of coal production enterprises
on the basis of the information on daily surveillance.
Article 26
The inspection and quarantine institution in the place of origin shall evaluate the export coal production enterprises under categorized
administration annually.
Article 27
The inspection and quarantine institution in the place of origin shall conduct dynamic administration over the export coal production
enterprises subject to the annual evaluating result, surveillance filing information and the feedback of the inspection and quarantine
institution at the port, and upgrade or degrade them under related provisions of the SAQSIQ.
Article 28
As regards an export coal production enterprise under any of the following circumstances, it shall be ordered to make a rectification
within a time limit by the inspection and quarantine institution in the place of origin, and the issuance of Documents on the Change
of Certificate for Exit Goods to the said enterprise shall be suspended during the period for rectification, and it shall be submitted
to the SAQSIQ:
(1)
It is found to have any dishonest act;
(2)
It refuses to accept or intentionally evades the surveillance;
(3)
The percussion caps and ironware cleaning devices are found to be incompletely equipped or to work under an unusual state;
(4)
Any quality problem in terms of safety, health, or environmental protection arises, and the circumstance is serious;
(5)
The unqualified groups found from the special random inspection and tests exceed 5% of the groups under application.
The inspection and quarantine institution in the place of origin shall, after investigation, resume the issuance of the Document on
the Change of Certificate for Exit Goods to the enterprise complying with the related provisions of SAQSIQ after the rectification.
Article 29
An export coal production enterprise and an operation enterprise shall perfect the quality management rules, improve the quality
guaranty system, enhance the consciousness of quality and good faith, accept the surveillance of inspection and quarantine institution,
and ensure the quality of export coal to meet the compulsory requirements of the technical norms of the state in terms of safety,
health, or environmental protection.
Article 30
An inspection and quarantine institution at the port shall surveil the impunity removal and quality inspection, etc. of the import
and export coal at the port in accordance with the compulsory requirements of the related technical norms of the state,.
Article 31
The SAQSIQ and the inspection and quarantine institutions shall take effective measures, simplify procedures, and facilitate import
and export as required to facilitate foreign trade.
When handling the procedures for applying for inspection of import and export coal and accepting the inspection surveillance, the
form of electronic data documents shall be taken to the qualified enterprises.
Article 32
An inspection and quarantine institution at the port shall establish a rapid information transmission mechanism with the inspection
and quarantine institution in the place of origin, and carry out electronic transmission of information.
The inspection and quarantine institution at the port and the inspection and quarantine institution in the place of origin shall exchange
information with each other on the export coal inspection surveillance every 3 months, and shall timely communicate with each other
concerning the major issues arising out of the inspection surveillance.
The inspection and quarantine institution in the place of origin shall timely publicize the information on the classification and
appraisal of the export coal production enterprises within its jurisdiction to the inspection and quarantine institution at the port.
Article 33
A quality analysis of the import and export coal shall be made by the inspection and quarantine institution at the port once every
half year, and shall be submitted to the SAQSIQ. A copy of the quality analysis of the export coal shall be submitted to the related
inspection and quarantine institution in the place of origin.
Article 34
An inspection and quarantine institution shall timely report to the SAQSIQ the quality problems in terms of the safety, health, or
environmental protection of import and export coal that have aroused strong responses within or outside China.
The SAQSIQ shall publish a pre-warning circular concerning the information of the import coal relating to serious problems on safety,
health, or environmental protection.
Article 35
An inspection and quarantine institution shall, subject to related provisions of the Commodity Inspection Law, punish the acts of
forging, altering or imitating the Document on the Change of Certificate for Exit Goods and other acts violating related provisions
of the Commodity Inspection Law.
Article 36
When an inspection and quarantine institution and its staff perform their duties, they shall follow the law, maintain the interests
of the state, strictly enforce the law pursuant to legal powers and legal procedures, and accept surveillance.
The inspection and quarantine staff shall accept business trainings and evaluation at regular intervals, and may not perform their
duties on their positions unless passing the evaluation.
The inspection and quarantine staff shall be devoted to their duties, render services in a civilized manner, and follow professional
disciplines, and shall not abuse their official capacities or advance private interests.
Article 37
An inspection and quarantine staff member that violates the Commodity Inspection Law by divulging any commercial secret he has access
to shall be given an administrative sanction subject to related laws, and his illegal proceeds, if any, shall be recovered; if any
crime has been committed, criminal liability shall be investigated according to law.
Where any inspection and quarantine staff member abuses his official capacity, deliberately creates difficulties, commits irregularities
for private interests, forges inspection results, or neglects his duties, delays in making an inspection or issuing a certificate,
he shall be given an administrative sanction subject to related laws; if any crime has been committed, criminal liability shall be
investigated according to law.
Chapter V Supplementary Provisions
Article 38
As regards the coal loaded in the place of origin, for which the means of transport is not changed, and which is carried by the original
means of transport directly for export, the inspection in the place of origin as well as the port check and inspection surveillance
shall be conducted subject to the Regulation for the Implementation of the Commodity Inspection Law.
Article 39
As regards the export coal production enterprises under categorized administration by the inspection and quarantine institution before
these Measures are promulgated, the inspection and quarantine institution shall still conduct surveillance on the enterprises in
light of the original surveillance category of categorized administration.
Article 40
These Measures are subject to the interpretation of the SAQSIQ.
Article 41
These Measures shall take effect as of August 1, 2006. Measures for the Administration of Export Coal Inspections promulgated by
the former State administration for entry-exit inspection and quarantine (Order No. 18 of the State Administration of Inspection
and Quarantine) shall be abolished simultaneously.
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The State Administration of Quality Supervision, Inspection and Quarantine
2006-06-26
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