CIRCULAR OF THE MINISTRY OF COMMERCE CONCERNING MATTERS ABOUT REINFORCING THE ADMINISTRATION OF PROCESSING TRADE

Circular of the Ministry of Commerce Concerning Matters about Reinforcing the Administration of Processing Trade

Shang Chan Fa [2007] No.133

In order to further perfect the administration of processing trade, encourage processing trade enterprises to optimize structure,
improve economic performance, independently innovate and actively perform social responsibilities, restrict and decrease activities
of processing trade enterprises conducting the processing trade with high consumption of energy, serious pollution of environment
and low added value, effectively accelerate the transformation and upgrading of processing trade and promote the sound development
of processing trade, the competent departments of commerce at various levels shall ceaselessly reinforce system construction in the
administration of processing trade business, check the business qualification and processing production capacity of processing trade
enterprises as well as do well in access administration. The related matters are hereby notified as follows:

Reinforcing the system construction of the processing trade administrative departments at each level

(1)

Rigorously administering the power of examination and approval. The competent commerce departments at each level shall, strictly according
to the provisions on examining and approving organ and graded examination and approval in the Interim Measures for Administrating
Examination and Approval of Processing Trade, exercise the power of examination and approval over processing trade business. When
delegating the power of examination and approval to lower levels, the provincial competent commerce departments shall observe the
related provisions and file the related situation with the Ministry of Commerce for record. The examining and approving organs at
each level shall issue the Certificate on Operation Situation and Production Capacity of Processing Trade Enterprises and the Approval
Certificate for Processing Trade Business to enterprises by using the e-networked approval/administration system for processing trade.
The related data on such certificates shall be put into the database of the Ministry of Commerce for unified administration. Any
examining and approving organ may not issue any certificate by any other means.

(2)

Attention shall be paid to daily statistical analysis. The competent commerce departments at each level shall pay attention to gathering
the statistical data regarding the production, operation, taxation, environmental protection, energy consumption, number of workers,
wage level, payment of staff’s social insurances, etc., of the local processing trade enterprises, summarize the situation and experience
in using advanced technical equipment, obtaining patents and building self-owned brands by them, and file the related information
with the higher competent commerce departments for statistical summary.

Perfecting the access management for processing trade enterprises

(1)

Inspection on the operation situation and production capacity of processing trade enterprises shall be reinforced. For determining
an enterprise’s qualification for engaging in processing trade business as well as examining and approving processing trade business
by the examining and approving organ, the Certificate on Operation Situation and Production Capacity of Processing Trade Enterprises
(hereinafter referred to as the Production Capacity Certificate) shall be deemed as an important basis. When applying for engaging
in processing trade business, an enterprise shall truthfully report each item listed in the Production Capacity Certificate, and
the competent commerce departments at each level shall make on-the-spot investigation and make examination and approval in accordance
with the actual situation. The enterprise shall provide the evidentiary documents or materials in relation to the reported contents
when necessary. The competent commerce department may not approve any enterprise failing to pass the check on operation situation
and production capacity to engage in processing trade business.

(2)

Incorporating the indices about environmental protection, energy consumption, employment and equipment level, etc., into the scope
of check on operation situation and production capacity.

(a)

Processing trade enterprises shall be urged to strictly carry out environmental protection standards and encouraged to save energy
and reduce energy consumption. A processing trade enterprise’s major discharge indices such as sulfur dioxide (SO2) index, chemical
oxygen demand (COD) index, etc., shall reach the requirements of the environmental protection departments, and its comprehensive
energy consumption for gross unit output value may not be higher than the local average level. If any enterprise fails to reach the
standards for environmental protection and energy consumption or commits any environment responsible accident, it shall be prohibited
from engaging in processing trade business.

(b)

Processing trade enterprises shall be urged to improve the employment system. A processing trade enterprise shall go through employment
registration formalities as required at the local labor security department, care for workers’ welfare and respect the related local
provisions on minimum wage level and social insurances payment. Where any enterprise fails to go through employment registration
formalities as required, fails to reach the minimum wage level at its locality or violates the related provisions at its locality
on social insurance payment, engagement in trade business may not be approved; as for any such enterprise approved prior to the issuance
of the present Circular, the competent commerce department shall urge it to correct within a fixed time limit, where it fails to
do so, the competent commerce department shall cancel its qualification for engaging in processing trade business.

(c)

The elimination of outdated production capacity shall be accelerated. The competent commerce departments at each level shall effectively
implement the Decision of the State Council Concerning the Promulgation of the “Interim Provisions on Promoting Industrial Structure
Adjustment” for Implementation (Guo Fa [2005] No.40), and in light of the Catalogue for the Guidance of Industrial Structure Adjustment,
forbid the enterprises using outdated production technical equipment as listed in the eliminated category from operating processing
trade business, and may not approve any enterprise to undertake processing trade business for the purpose of producing any outdated
product as listed in the eliminated category. They shall urge the processing trade enterprises, which use technologies and equipment
as listed in the restricted category or produce products listed in the restricted category, to accelerate transformation and upgrading,
and may not approve any new enterprise to undertake processing trade business by using technologies and equipment as listed in the
restricted category any more.

Delegating the power of examination and approval on the domestic sale of processing trade to the lower levels

For the purpose of adapting to the development situation of processing trade and strengthening the administration of processing trade,
from July 1st, 2007, when any processing trade enterprise applies for selling bonded import materials in domestic market, the application
shall be accepted, examined and approved by the original competent commerce department issuing the Approval Certificate for Processing
Trade Business according to the Interim Measures for Examining and Approving the Domestic Sales of Bonded Import Materials of Processing
Trade. In case any commodity to be sold in domestic market involves quota, license or any other special administrative measure, it
shall still be submitted to the provincial competent commerce department or the Ministry of Commerce for approval as required.

The competent commerce departments at each level shall, by considering the requirements mentioned above and the actual situation of
the locality, perfect each control measure, do well in self-inspection and rectification, find out the real situation of all the
processing trade enterprises within your respective jurisdiction and timely report the problems and situation found out. The provincial
competent commerce departments shall supervise the examination and approval organs at lower levels, handle and report behaviors of
examining and approving by exceeding power or issuing certificate not through the e-networked approval/administration system for
processing trade once found out, work hard in statistical analysis and summarize the experiences of outstanding entities, timely
report them to the higher authorities as well.

The Ministry of Commerce

April 12, 2007

The Ministry of Commerce
2007-04-12

CIRCULAR OF THE MINISTRY OF COMMERCE AND THE STATE ADMINISTRATION OF FOREIGN EXCHANGE CONCERNING FURTHER STRENGTHENING AND STANDARDIZING THE EXAMINATION AND APPROVAL OF FOREIGN DIRECT INVESTMENT IN REAL ESTATE INDUSTRY

Circular of the Ministry of Commerce and the State Administration of Foreign Exchange concerning Further Strengthening and Standardizing
the Examination and Approval of Foreign Direct Investment in Real Estate Industry

Shang Zi Han [2007] No.50

The authorities responsible for commerce and foreign exchange in all provinces, autonomous region, municipalities, and cities specifically
designated in the state plan, and Xinjiang Production and Construction Corps:

Six departments of the State Council (namely, Ministry of Construction, Ministry of Commerce, National Development and Reform Commission,
People’s Bank of China, State Administration for Industry of Commerce and State Administration of Foreign Exchange) jointly issued
Opinions on Regulating the Access to and Administration of Foreign Investment in the Real Estate Market (Jian Zhu Fang [2006] No.
171, hereinafter referred to as the Opinions) for the purpose of standardizing foreign fund access to and administration of real
estate market. The local authorities strictly implemented the prescriptions and requirements in the Opinions and made some substantial
achievement. However, some problems still remain in some regions. In accordance with the laws and regulations of foreign investment
and the relevant prescriptions in the Opinions, the relevant particulars concerning further strengthening and standardizing the examination,
approval, record for file and supervision of foreign investment in real estate are hereby notified as follows:

The local commerce authorities shall strictly implement the Opinions and the Circular of the General Office of the Ministry of Commerce
concerning Implementing Circular concerning Standardizing Foreign Fund Access to and Administration of Real Estate Market (Shang
Zi Zi [2006] No. 192), strengthen the examination, approval and supervision of foreign-funded real estate enterprises, and strictly
control foreign investment in top grade real estate.

Foreign-funded investment in the development and operation of real estate market shall observe the principle of project company.

(1)

In the case of applying for opening a real estate company, the right of land use and ownership of real estate building, or the booking
sale/purchase of land use or real estate right signed with land administration authority, land developer/ the owner of real estate
building. The examination and approval authority may not approve it if the aforesaid requirements are not met.

(2)

Should such enterprises as have established new-added real estate or business of foreign-funded enterprises, and as are engaged in
the development and operation of new real estate project, the enterprises hereof shall, in light of the relevant laws and rules,
apply to the examination and approval authority for the relevant procedures concerning increasing business scope or extending business
scale.

The merge and acquisition or investment in domestic real estate enterprises by means of return investment (including the same actual
manipulator) shall be strictly controlled. Foreign investor may not alter the means of actual manipulator of domestic real estate
enterprises, evade the examination and approval upon foreign-funded real estate. Should the foreign exchange authority discovers
the foreign-funded real estate enterprises established by such means as deliberate evasion and false statement, the authority hereof
shall investigate it for remitting capital and the additive yield of its own accord to evade foreign exchange responsibility.

Foreign investor engaged in domestic real estate development or operation shall abide by the principle of business existence, lawfully
apply for establishing foreign-funded enterprises in real estate and engage in the relevant business in accordance with the approved
business scope. The Chinese and foreign parties to the foreign-funded real estate enterprise shall not conclude the clauses guaranteeing
fixed return or the fixed return in disguised form of any party by any means.

The local authority responsible for examining and approving the establishment of foreign investment shall record for file in the Ministry
of Commerce.

The authority responsible for foreign exchange administration and designated foreign exchange bank shall not handle procedure of settlement,
sale, and remittance of capital exchange for such foreign-invested real estate enterprises as have not completed the procedure of
record for file in the Ministry of Commerce or have not passed the joint annual inspection upon foreign-funded enterprises.

With regard to the foreign-funded real estate enterprises examined and approved by local authority hereof against the law, the Ministry
of Commerce shall investigate and rectify it, the authority of foreign exchange administration shall not handle such procedures as
foreign exchange registration hereto.

Ministry of Commerce

State Administration of Foreign Exchange

May 23, 2007

Ministry of Commerce, State Administration of Foreign Exchange
2007-05-23

LETTER OF CHINA BANKING REGULATORY COMMISSION CONCERNING APPROVAL FOR XIAMEN BRANCH OF CHIYU BANKING CORPORATION LIMITED TO DEAL IN RMB BUSINESS SERVICES FOR NON-FOREIGN-FUNDED ENTERPRISES

Letter of China Banking Regulatory Commission concerning Approval for Xiamen Branch of Chiyu Banking Corporation Limited to Deal in
RMB Business Services for Non-foreign-funded Enterprises

Chiyu Banking Corporation Limited,

The letter which was signed by Wu Wengong, general manager of your bank, and was addressed to this Commission has been received.

The following reply is hereby given to you according to the Regulation of the People’s Republic of China on the Administration of
Foreign-funded Financial Institutions (Order No. 340 of the State Council, hereinafter referred to as the Regulation) and the Detailed
Rules for the Implementation of the Regulation of the People’s Republic of China on the Administration of Foreign-funded Financial
Institutions (Order No. 4,2004 of China Banking Regulatory Commission, hereinafter referred to as the Detailed Rules),:

Within the scope prescribed in Article 17 of the Regulation, your Xiamen Branch is hereby approved to deal in RMB business services
for foreign-funded enterprises, China-based foreign institutions, mainland-based representative offices of Hong Kong, Macao and Taiwan,
and for aliens, the compatriots from Hong Kong, Macao and Taiwan, and non-foreign-funded enterprises.

Your bank is hereby approved to make additional allocations of a sum of RMB working capital in convertible currencies, equivalent
to 100 million Yuan, to your Xiamen Branch. After increasing the capital, the working capital of this Branch comes up to 300 million
Yuan, of which the foreign exchange working capital in convertible currencies comes up to 200 million Yuan and the RMB working capital
comes up to 100 million Yuan.

After increasing capital and performing statutory procedure in accordance with the Regulation and the Detailed Rules, your Xiamen
Branch may, under Article 35 of the Detailed Rules, deal in providing foreign exchange business services for various clients under
the following scope: providing RMB business services for foreign-funded enterprises, China-based foreign institutions, and mainland-based
representative offices of Hong Kong, Macao and Taiwan, and for aliens, the compatriots from Hong Kong, Macao and Taiwan, and non-foreign-funded
enterprises, pooling public deposits, granting short-term, medium-term and long-term loans, transacting the acceptance and discount
of negotiable instruments, buying and selling government bonds and financial bonds, buying and selling non-stock negotiable instruments
denominated in a foreign currency, providing services on letter of credit and guaranties, transacting domestic and overseas settlements,
buying and selling foreign currencies for itself or on a commissioned basis, converting foreign currencies, inter-bank funding, bank
card business, safety-deposit box, providing credit-standing investigation and consultation services, as well as other business activities
upon the approval of China Banking Regulatory Commission.

China Banking Regulatory Commission

January 6, 2006

China Banking Regulatory Commission
2006-01-06

THE ADMINISTRATIVE MEASURES FOR GRASS SEEDS

Ministry of Agriculture

Order of the Ministry of Agriculture

No. 56

The Administrative Measures for Grass Seeds, which were adopted at the 2nd executive meeting of the Ministry of Agriculture on January
5, 2006, are hereby promulgated and shall come into force as of March 1, 2006. The Interim Measures for the Administration of Pasture
Seeds (for Trial Implementation) as promulgated by the Ministry of Agriculture, Animal Husbandry and Fishery on October 25, 1984
shall be simultaneously abolished.

Minister Du Qinglin

January 12, 2006

The Administrative Measures for Grass Seeds

Chapter I General Provisions

Article1

The present Measures are formulated according to the Seed Law of the People’s Republic of China and the Pasture Law of the People’s
Republic of China for the purpose of regulating and intensifying the administration of grass seeds, elevating the quality of grass
seeds, safeguarding the legitimate rights and interests of seed selectors, producers, business operators and users and promoting
the sound development of the grass industry.

Article2

Such activities as selection and cultivation of grass varieties as well as production, business operation, use and management of grass
seeds within the territory of the People’s Republic of China shall be governed by the present Measures.

Article3

The term “grass seeds” as mentioned in the present Measures refers to such materials of planting or propagation as grains, fruits,
roots, stems, seedlings, leaves and buds for the purposes of animal breeding, ecological construction and afforestation and embellishment.

Article4

The Ministry of Agriculture shall take charge of the administration of grass seeds throughout the country.

The administrative departments of pasture of local people’s governments at or above the county level shall take charge of the administration
of grass seeds within their administrative divisions.

Article5

The administrative department of pasture and its functionary shall not participate in or engage in any production or business operation
of grass seeds. An entity that engages in the production and business operation of grass seeds shall not participate in or engage
in the administration of grass seeds. The administrative department of grass seeds and entities that engage in the production and
business operation of grass seeds shall be independent from each other in regard of personnel and finance.

Article6

The administrative department of pasture of the local people’s government at or above the county level shall intensify the protection
of grass germplasm resources and the selection, cultivation, production, innovation and popularization of improved varieties, encourage
the combination of selection, cultivation, production and business operation of grass seeds and award any entity or individual that
has outstanding performance in such work as the protection of grass germplasm resources or the selection, cultivation, production
and popularization of improved varieties.

Chapter II Protection of Grass Germplasm Resources

Article7

The state protects grass germplasm resources and no entity or individual may injure or damage any resource.

Article8

The Ministry of Agriculture may formulate a roster of key grass germplasm resources under state protection according to relevant requirements.

Article9

The Ministry of Agriculture may organize relevant entities to collect, straighten out, authenticate, register, preserve, exchange
and utilize the grass germplasm resources, establish a database of grass germplasm resources and publicize the roster of grass germplasm
resources as available on a periodic basis.

Article10

The Ministry of Agriculture and the administrative departments of pasture of the provincial people’s governments may, according to
relevant requirements, establish protection zones or areas of grass germplasm resources at the state or local level.

Article11

It’s prohibited to collect or excavate any key natural grass germplasm resource under state protection. In the case of any special
circumstance such as any actual requirement of scientific research for collection or excavation, it shall be subject to the examination
of the administrative department of pasture of the provincial people’s government and be reported to the Ministry of Agriculture
for examination and approval as well.

Article12

Any grass germplasm resource as imported from a foreign country shall be subject to relevant inspection and quarantine according to
law.

As to any grass seed that has been introduced for the first time, an isolated trial planting shall be carried out and a risk appraisal
shall be conducted thereon as well. The said grass seed may be put into application only after it has been confirmed as secure.

Article13

The state has sovereignty over grass germplasm resources. Where any entity or individual provides any grass germplasm resource to
a foreign country, it shall be subject to the examination of the administrative department of pasture of the people’s government
of the local province, autonomous region or municipality directly under the Central Government and shall be reported to the Ministry
of Agriculture for approval.

Chapter III Selection and Cultivation as well as Examination and Approval of Grass Varieties

Article14

The state encourages an entity or individual to engage in the selection and cultivation of grass varieties, encourage an entity of
scientific research to coordinate with relevant enterprise in the selection and cultivation of grass varieties and encourage enterprises
to invest in the selection and cultivation of grass varieties.

Article15

The state adopts an examination and approval system for new grass varieties. Where any new grass variety fails to pass relevant examination
and approval, no related advertisement may be issued and neither may relevant business operation and popularization be conducted.

Article16

A National Committee for Grass Examination (hereinafter referred to as the NCGE) as established by the Ministry of Agriculture shall
take charge of the examination and approval of new grass varieties.

The NCGE shall be composed of specialized personnel that hold senior professional and technical post_titles or assume any post of section
chief or above in such aspects as scientific research, teaching, technical popularization and administration.

The director, associate directors and commissioners of the NCGE shall be appointed by the Ministry of Agriculture.

Article17

As to any new grass variety that has passed the examination and approval, the NCGE shall issue a certificate thereto and the Ministry
of Agriculture shall make an announcement thereon.

An announcement on examination and approval shall include variety names, selector and producer and adaptive areas.

As to any new grass variety that fails to pass the examination and approval, the NCGE shall inform the applicant in written form and
give relevant explanations as well.

Article18

Where any foreign citizen, enterprise or other organization that has no habitual residence or business place in China applies for
the examination and approval of any new grass variety in China, he/it shall entrust a Chinese entity with the qualification of legal
person that engages in the scientific research, production or business operation of grass varieties to handle the matter on his/its
behalf.

Chapter IV Production of Grass Seeds

Article19

A licensing system shall be adopted for the production of major grass seed products.

A License for Production of Grass Seeds shall be subject to the verification and issuance of the administrative department of pasture
of the provincial people’s government at the locality of the entity or individual that undertakes the production of grass seeds.

Article20

An entity or individual that applies for collecting a Production License for Grass Seeds shall meet the following requirements:

(1)

Having the conditions of isolation and breeding for propagation of grass seeds;

(2)

Having a production site of grass seeds where there is no quarantine subject as prescribed by the state;

(3)

Having the relevant capital as well as facilities for production and inspection compatible with the production of grass seeds;

(4)

Having relevant specialized production and inspection technicians; and

(5)

Meeting any other requirements as prescribed by any law or regulation.

Article21

Any person or entity that applies for collecting a Production License for Grass Seeds shall submit the following materials:

(1)

An application form for the Production License for Grass Seeds;

(2)

The certification on the qualification of specialized production and inspection technicians;

(3)

The certification materials on its registered capital;

(4)

A checklist and photos of inspection facilities and instruments and equipment as well as the certification on the property right or
legal use right thereof;

(5)

An introduction to the grass seed yard or a photo of grass drying equipment as well as the certification on the property right or
legal use right thereof;

(6)

A photo of the grass warehousing facilities as well as the certification on the property right or legal use right thereof;

(7)

The inspection and quarantine certification on the production site of grass seeds as well as an introduction thereto;

(8)

A quality guaranty system of grass seed production; and

(9)

An introduction to variety properties.

Where any variety is an authorized one, a written certification or variety transfer contract as approved by the owner of the variety
shall be provided. Where any grass seed in production falls within the trans-genetic category, a Safety Certificate of Agricultural
Trans-genetic Living Things shall be provided.

Article22

The organ in charge of examination and approval shall conclude an examination and make a decision on whether or not to issue a Production
License for Grass Seeds within 20 days as of the day when it accepts an application. In the case of disapproval, it shall notify
the relevant applicant in written form and give an explanation.

Where necessary, the organ in charge of examination and approval may carry out an on-the-spot inspection regarding production site,
airing and drying facilities, warehousing facilities, testing equipment and instruments.

Article23

The format of the Production License for Grass Seeds shall be uniformly formulated by the Ministry of Agriculture.

The valid term of a Production License for Grass Seeds is 3 years. Where any production needs to be extended upon expiration of the
Production License for Grass Seeds, the relevant licensee may, 3 months before expiration, apply for renewing the Production License
for Grass Seeds upon the strength of the original License according to the original procedures for application.

Within the valid term of a Production License for Grass Seeds, where any item as indicated on the License is altered, the relevant
licensee shall handle the formalities for alteration in the original organ in charge of examination and approval and shall provide
relevant certification materials.

Article24

No entity or individual may, without a Production License for Grass Seeds, engage in any production of major grass seed products.

It’s prohibited to forge, alter, purchase or sell, or rent or borrow any Production License for Grass Seeds.

Article25

An entity or individual that engages in the production of grass seeds shall carry out the grass seed production according to the Technical
Rules on Grass Seed Production and establish an archive of grass seed production, which shall indicate such contents as production
site, environmental conditions, original crops, source and quality of parent seeds, persons in charge of technologies, field-check
record, weather record of production place, and seed distribution etc. A production archive shall be preserved for 2 years after
the grass seed production is started.

Chapter V Business Operation of Grass Seeds

Article26

A licensing system shall be adopted for the business operation of grass seeds. An entity or individual that engages in grass seed
production shall obtain a License for the Business Operation of Grass Seeds before it/he goes to the administrative organ for industry
and commerce to apply for handling or altering the business license upon the strength of its License for the Business Operation of
Grass Seeds unless it is otherwise prescribed by the Seed Law of the People’s Republic of China that a License for the Business Operation
of Grass Seeds is not required.

A business operation license for crossbreed seeds, parent seeds or original seeds of original strains of major grass seeds shall be
subject to the examination and approval of the administrative department of pasture of the people’s government at the county level
where the relevant entity or individual that engages in the business operation of grass seeds is located and shall be subject to
the verification of and be issued by the administrative department of pasture of the provincial people’s government.

As to any person or entity that engages in the import of grass seeds, a License for the Business Operation of Grass Seeds shall be
subject to the examination and approval of the administrative department of pasture of the provincial people’s government where the
relevant entity or individual that engages in the business operation of grass seeds is located and shall be subject to the verification
of and be issued by the Ministry of Agriculture.

Any other business operation licenses for grass seeds shall be subject to the verification of and be issued by the administrative
department of pasture of the people’s government at the county level where the relevant entity or individual that engages in the
business operation of grass seeds is located.

Article27

Any entity or individual that applies for collecting a License for the Business Operation of Grass Seeds shall meet the following
requirements:

(1)

Having sufficient capital compatible with the variety and quantity of grass seeds under business operation as well as the capability
of bearing civil liabilities independently;

(2)

Having relevant personnel who are capable of identifying the varieties of and examining the quality of grass seeds under business
operation as well as mastering the technologies for preserving and storing grass seeds;

(3)

Having a business place as well as warehousing facilities compatible with the varieties and quantity of grass seeds under business
operation; and

(4)

Meeting any other requirement as prescribed by any law or regulation.

Article28

An entity or individual that applies for collecting a License for the Business Operation of Grass Seeds shall submit the following
materials:

(1)

An application form for a License for the Business Operation of Grass Seeds;

(2)

A photocopy of its business place as well as the certification on property right or legal use right thereof; and

(3)

A checklist and photo of warehousing facilities of grass seeds as well as the certification on property right or legal use right thereof.

Article29

The organ in charge of examination and approval shall conclude an examination and make a decision on whether or not to approve and
issue a License for the Business Operation of Grass Seeds within 20 days as of accepting an application. In the case of disapproval,
an explanation shall be given to the relevant applicant in written form.

Where necessary, the organ in charge of examination and approval may carry out an on-the-spot inspection on the relevant business
place, the facilities for processing, packing and preservation as well as inspection equipment and facilities for grass seed quality.

Article30

The format for a License for the Business Operation of Grass Seeds shall be uniformly prescribed by the Ministry of Agriculture.

The valid term of a License for the Business Operation of Grass Seeds is 3 years. Where any business needs to be extended upon expiration
of the License for the Business Operation of Grass Seeds, the relevant licensee may, 3 months before expiration, apply for renewing
the License for the Business Operation of Grass Seeds upon the strength of the original License according to the original procedures
for application.

Within the valid term of a License for the Business Operation of Grass Seeds, where any item as indicated on the License is altered,
the relevant licensee shall handle the formalities for alteration in the original organ in charge of examination and approval and
shall provide relevant certification materials.

Article31

No entity or individual may, without a License for the Business Operation of Grass Seeds, engage in the business operation of grass
seeds.

It’s prohibited to forge, alter, purchase or sell, or rent or borrow any License for the Business Operation of Grass Seeds.

Article32

A business operator of grass shall be responsible for the quality of grass seeds under business operation and shall, according to
the provisions of relevant laws and regulations, provide relevant consultation services to users of grass seeds in respect of properties
and planting technologies.

Article33

The grass seeds at sale shall be packaged. If they are packed into small packages, the package undertaking entity, the name of the
original grass seeds or the variety name of the grass seeds and place of origin shall be indicated on the small packages.

Article34

A label shall be attached to any grass seed at sale, which shall indicate the category of the grass seed, variety name, seed batch
number, production place, production time, name of the production entity and quality indicators, etc..

The contents as indicated on a label shall comply with the real state of the grass seed at sale.

A label in Chinese shall be attached to any imported grass seed at sale.

Article35

A business operator of grass seeds shall establish an operating archive of grass seeds, which shall indicate such contents as brief
introduction to the source, processing, storage, transport and all links of quality testing of grass seeds as well as to relevant
persons in charge and sales whereabouts.

An operating archive shall be preserved for 2 years after the sale of grass seeds.

Article36

The administrative department of pasture at or above the county level shall intensify the supervision and administration of grass
seed advertising. The advertised contents regarding grass seeds shall comply with relevant laws and regulations. The major properties
as described therein shall comply with the announcement upon examination and approval so as to avoid any false or misleading publicity.

Chapter VI Quality of Grass Seeds

Article37

The Ministry of Agriculture shall take charge of formulating a national supervisory sampling planning for grass seed quality as well
as a supervisory sampling plan for grass seed quality at its level. The administrative departments of pasture of the people’s governments
at or above the county level shall formulate the relevant supervisory sampling plan according to the national planning and local
situations.

The expenses for supervisory sampling shall be incorporated into the budget of the administrative department of pasture and shall
not be collected from any enterprise subject to sampling.

As to any enterprise that has gone through a supervisory sampling as conducted by the administrative department of pasture, the administrative
department of pasture at the same level or at any lower level shall not carry out any repetitive supervisory sampling over the same
crop seed of the foregoing enterprise within 6 months as of sampling.

Article38

The administrative department of pasture may entrust an inspection institution of grass seeds to carry out a quality inspection on
grass seeds.

Any institution that engages in quality inspection of grass seeds shall have relevant testing conditions and capabilities and shall
pass the examination as conducted by the relevant competent department under the people’s government at or above the provincial level.

Article39

A inspector of grass seeds in an inspection institution of grass seed quality shall meet the following requirements:

(1)

Having relevant academic background at or above the junior college level or professional post_title at or above the intermediate level;

(2)

Engaging in the technological work relating to the inspection of grass seeds for no fewer than 3 years; and

(3)

Having passed an examination as conducted by the administrative department of pasture of the people’s government at or above the provincial
level.

Article40

A quality inspection shall be carried out according to the State Rules on Forage Seed Testing for the grass seeds subject to supervisory
sampling. In the case of no relevant provision in the State Rules on Forage Seed Testing, the relevant quality inspection shall be
conducted according to the International Rules on Seed Testing.

Article41

Such contents as the name of relevant grass seed, sampling date, quantity of relevant grass seed under testing, seed batch number
and testing results shall be indicated in a Testing Report on Grass Seed Quality.

A Testing Report on Grass Seed Quality shall be filled in by a seed inspector who conducts testing upon the strength of qualification
certificate, be issued by the principal of the inspection institution and be affixed with a special examination seal of the inspection
institution.

Article42

Where any person subject to sampling has any different opinion over any inspection result, he shall, within 15 days as of receiving
a notice on inspection result, file a written application for re-examination to the administrative department of pasture that has
distributed the relevant tasks. Where any person fails to file an application within the time limit, it shall be deemed that he has
accepted the inspection result.

The administrative department of pasture that has received an application for re-examination shall carry out the relevant examination
and, where it so requires, arrange the relevant re-examination in a timely manner.

Article43

It is prohibited to produce or operate any fake or bad grass seed:

Under any of the following circumstances, a grass seed falls within the category of fake grass seeds:

(1)

Imitating grass seed by any non-grass-seed or imitating grass seeds of other variety by grass seeds of this variety; or

(2)

The category, variety or production place of any grass seed not complying with the contents as indicated on the label.

Under any of the following circumstances, a grass seed falls within the category of bad grass seeds:

(1)

The quality failing to meet the standards for use of seeds as prescribed by the state;

(2)

The quality failing to meet the indicators as labeled;

(3)

Failing to be used due to deterioration;

(4)

The ratio of wild weed seeds going beyond the relevant provision; or

(5)

Carrying any quarantine subject as prescribed by the state.

Article44

Any grass seed under production and business operation shall be subject to inspection and quarantine according to the provisions of
relevant laws and regulations on plant inspection and quarantine so as to prevent any spread of dangerous deceases of plants, insects,
wild weeds and other harmful living things.

No entity or individual may carry out any inoculation research on plant/insect diseases in any production base of grass seeds.

Chapter VII Administration of Import and Export of Grass Seeds

Article45

An entity that engages in the import or export of grass seeds shall, in addition to having obtained a License for the Business Operation
of Grass Seed, obtain the qualification for trade regarding import and export of grass seeds according to the relevant provisions
of the laws and regulations of the state on foreign trade.

Article46

An examination and approval system shall be adopted for the import and export of grass seeds.

Any entity or individual that applies for the import or export of grass seeds shall fill in an Examination and Approval Form for Import
(Export) of Grass Seeds and be subject to the examination and approval of the administrative department of pasture of the people’s
government at the provincial level. The relevant formalities for import and export shall be handled according to law after the said
Examination and Approval Form for Import (Export) of Grass Seeds is reported to the Ministry of Agriculture for examination and approval.

The valid term for an examination and approval document of grass seeds shall be 3 months.

Article47

The grass seeds to be imported or exported shall meet the following requirements:

(1)

The quality of grass seeds shall meet the state standards;

(2)

The relevant certification on the name, quantity and place of origin of relevant grass seed is authentic and complete; and

(3)

It is not any of the grass seeds as prohibited by the state from import or export.

Any entity or individual that applies for importing or exporting any grass seed shall submit the following materials:

(1)

A License for the Business Operation of Grass Seeds, a duplicate of the business license as well as the trade qualification certification
on import and export;

(2)

The certification materials on the name, quantity and place of origin of the relevant grass seed; and

(3)

The international examination and approval certificate of the imported grass variety or a roster of registered varieties;

Article48

Where any grass seed is imported for producing seeds for a foreign country, it may not be restricted by Article45 of the present Measures.
However, a contract on seed production for a foreign country shall be provided. Any imported seed shall be only applied in seed production
and the products as generated therefrom shall not be sold in the domestic market.

Chapter VIII Supplementary Provisions

Article49

Any entity or individual that violates any provision of the present Measures shall be punished according to the relevant provisions
of the Seed Law of the People’s Republic of China and the Pasture Law of the People’s Republic of China.

Article50

The administration of selection, cultivation, testing, popularization, production, processing, business operation and import and export
of trans-genetic grass seeds shall be governed by the provisions of the Regulation on the Safety Administration of Agricultural Trans-genetic
Living Things as well.

Article51

As to the collection, excavation or provision-to-the-overseas or introduction-from-the overseas of any grass germplasm resource that
has been listed into the roster of key wild plants under the state protection, aside from the formalities for examination and approval
as prescribed by the present Measures, the relevant formalities for examination and approval shall be handled according to the Regulation
of the People’s Republic of China on the Protection of Wild Plants and the Measures for the Protection of Agricultural Wild Plants.

Article52

The term “major grass seeds” as mentioned in the present Measures refers to the following: clover, erect milkvetch, caragana, sainfoin,
all-grass of red clover, hedysarum, stylosanthes, kikuyu grass, siberian wildrye grass, fairway wheat grass, buffells grass, fescue,
orchard grass, puccineuia distans, elymus rectisetus, bicolor lespedeza, coronilla, smooth brome, oat, tricale, rye-grass, sorghum
sudanense, melilotus officinalis and poaarachnifera, and any other 2 or 3 grass seeds as respectively determined by the administrative
department of pasture of the people’s government of every province, autonomous region or municipality directly under the Central
Government

The term “grass seeds” as mentioned in the present Measures shall not include any field crop such as corn and forage sorghum.

Article53

The present Measures shall come into force as of March 1, 2006. The Interim Measures for the Administration of Forage Seeds (for Trial
Implementation) shall be simultaneously abolished.

Ministry of Agriculture
2006-01-12

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON INTENSIFYING THE ADMINISTRATION OF ARCHIVAL MATERIALS CONCERNING THE INDIVIDUAL INCOME TAX ON FOREIGNERS

the State Administration of Taxation

Circular of the State Administration of Taxation on Intensifying the Administration of Archival Materials concerning the Individual
Income Tax on Foreigners

Guo Shui Han [2006] No. 58

The local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities
as specifically designated in the state plan

With a view to intensifying and regulating the collection and administration of individual income tax on foreigners (including people
from Hong Kong, Macao and Taiwan as well as overseas Chinese, hereinafter the same), you are hereby notified of the relevant requirements
for the administration of archival materials concerning the individual income tax on foreigners as follows:

Establishing an Account for Foreigners by Enterprise as the Basic Unit

With regard to those enterprises that employ foreigners within jurisdiction, the tax authority at the grass-root level shall establish
an administration account for foreigners by enterprise regardless of how many foreign employees there are or whether or not relevant
foreigners take their jobs for a long term or only temporarily. An administration account for foreigners shall include such information
of the relevant foreigners as name (Chinese and foreign language), nationality, post and tenure.

II.

Adopting the Administration Method of “One Archive for One Person” on the Basis of the Administration Account

The tax authority at the grass-root level shall, on the basis of the administration account for foreigners by enterprise, adopt the
administration method of “one tax return archive for one person”. An individual account shall include such information as: name (in
Chinese and foreign language), gender, birth place (in Chinese and English), birth date, overseas domicile (in Chinese and English),
name of the entity that has dispatches him, tenure of office in China or period of labor service, post, period of residence, time
of entry into or exit out of China, resident address in China, phone number, postal code, amount of income, payment place, withholding
agent, amount of tax declared, amount of tax payable, amount of tax paid and time of turning over the tax into the state treasury.

III.

Dynamic Administration

Dynamic administration shall be applied to the administration accounts for foreigners by enterprise as well as to the individual archives
of foreigners, which shall be updated according to the increase or decrease of the number of foreigners, change of posts, period
of residence, time of entry into or exit out of China and change of incomes so as to carry into effect the scientific and fine administration
over the individual income tax on foreigners.

IV.

Examination of the Established Accounts

All regions shall, according to the requirements of the State Administration of Taxation, improve by themselves the relevant mechanism
and intensify the administration of archival materials by the end of June, 2006. Any region that fails to meet the requirement of
the State Administration of Taxation of “establishing accounts by enterprise and establishing archives by individual ” shall establish
relevant rules and system as required as soon as possible so as to realize the objective of “administration by means of accounts
and one archive for one person”. All regions shall summarize their improvement on the administration of archival materials concerning
the individual income tax on foreigners, which shall be reported to the State Administration of Taxation (Department of International
Taxation) by July 31, 2006.

The State Administration of Taxation shall examine and summarize the administration of archival materials concerning the individual
income tax on foreigners from July to December of 2006. The examination result will be circulated.

State Administration of Taxation

January 23, 2006

the State Administration of Taxation
2006-01-23

REGULATIONS ON THE ADMINISTRATION OF ENTERTAINMENT PLACES

the State Council

Order of the State Council

No. 458

The Regulations on the Administration of Entertainment Places, which were adopted at the 122nd executive meeting of the State Council
on January 18, 2006, are hereby promulgated and shall come into force as of March 1, 2006.

Wen Jiabao, the Premier

January 29, 2006

Regulations on the Administration of Entertainment Places

Chapter I General Provisions

Article 1

With a view to strengthening the administration of entertainment places and ensuring the healthy development of entertainment places,
the present Regulations are formulated.

Article 2

The “entertainment place” as mentioned in the present Regulations refers to the singing, dancing and game places for profits, which
are opened to the general public and for the self-entertainment of consumers.

Article 3

The competent departments of culture under the people’s government at the county level or above shall be responsible for the supervision
and administration on daily business operation of the entertainment places, and the public security organs at the county level or
above shall be responsible for the supervision and administration on fire control and public security of the entertainment places.

Article 4

No state organ or any of its functionaries may operate entertainment places or participate in the business operation of entertainment
places or do so in any disguised form.

No relative, who has such relationship as husband and wife, lineal descent, collateral consanguinity within three generations or close
affinity with the any functionary of the competent departments of culture or the public security organs, may operate entertainment
places or participate in the business operation of the entertainment places or do so in any disguised form.

Chapter II Establishment

Article 5

Anyone, who is subject to any of the following circumstances, shall not operate entertainment places or work in entertainment places:

(1)

having ever committed the crime of organizing, forcing, tempting, harboring or introducing prostitution, the crime of producing, selling
or disseminating nasty materials, the crime of smuggling, selling, transporting and manufacturing drugs, the crime of rape, the crime
of molesting or humiliating women by forces, the crime of gambling, the crime of money laundering, the crime of organizing, leading
or actively participating in an underworld-style organization;

(2)

having ever been deprived of political rights due to crimes;

(3)

having been forced to give up drug habits because of sucking or injecting addictive drugs; or

(4)

having ever been subjected to administrative detention due to prostitution or going whoring.

Article 6

Foreign investors may establish Chinese-foreign equity or contractual joint entertainment places together with Chinese investors,
other than solely foreign-funded entertainment places.

Article 7

No entertainment place may be established at any of the following places:

(1)

residential buildings, museums, libraries or buildings verified to be cultural relic protection entities;

(2)

surroundings of residential areas, schools, hospitals or governmental organs;

(3)

stations, airports or other densely-populated places;

(4)

places below the first underground floor of buildings; or

(5)

areas adjacent to warehouses of dangerous chemicals.

The boundary noise of an entertainment place shall be up to the standards for environmental noises as provided for by the State.

Article 8

The area of usage of an entertainment place shall not be less than the minimum standard as provided for by the competent department
of culture under the State Council. The establishment of a game entertainment place having electronic game machines shall meet the
requirements on the total amount and overall arrangement as provided for by the competent department of culture under the State Council.

Article 9

To establish an entertainment place, an application shall be filed with the local competent department of culture under the people’s
government at the county level. To establish a Chinese-foreign equity or contractual joint entertainment place, an application shall
be filed with the competent department of culture under the people’s government of the province, autonomous region or municipality
directly under the Central Government.

To apply for establishing an entertainment place, a written declaration that its investors, legal representative or other principals
to be appointed are not under any of the circumstances as prescribed in Article 5 of the present Regulations shall be submitted.
And the applicant shall be responsible for the authenticity of the contents in the written declaration.

The competent department of culture that has accepted the application shall verify the written declaration at the public security
organ or other relevant departments, which shall be cooperative. If the written declaration is true upon verification, the competent
department of culture shall conduct an on-the-spot inspection and make a decision according to Articles 7 and 8 of the present Regulations.
For the approved entertainment place, the competent department of culture shall issue a license for entertainment business operation
and verify the amount of consumers acceptable to the entertainment place according to the prescriptions as set down by the competent
department of culture under the State Council; for the not approved entertainment place, it shall notify the applicant in written
form and explain the reasons.

Where there are provisions of laws or administrative regulations that require the formalities for examination and approval of fire
control, hygiene or environmental protection, such provisions shall be complied with.

Article 10

The competent departments of culture shall hold hearings for the examination and approval of entertainment places. And the procedures
for hearings shall accord with the Administrative License Law of the People’s Republic of China.

Article 11

An applicant may go through the registration formalities at the administrative department for industry and commerce and obtain a business
license, only after it has obtained a license for entertainment business operation and other approval documents on fire control,
hygiene and environmental protection.

The entertainment place shall report to the local public security organ at the county level for archiving purposes within 15 days
after obtaining the business license.

Article 12

Where an entertainment place rebuilds or expands its business place or alters its business place, main facilities and equipment, investors
or other matters as stated in the license for entertainment business operation, it shall apply to the original license-issuing organ
for reissuing upon verification a license for entertainment business operation and put this on records at the public security organ.
If the alteration registration is required, it shall go through the alteration registration at the administrative department for
industry and commerce.

Chapter III Business Operation

Article 13

The State promotes and develops the excellent national culture, and prohibits entertainment activities containing the following content
at the entertainment places:

(1)

violating the fundamental principles specified in the Constitution;

(2)

disserving the unity, sovereignty and territorial integrity of the State;

(3)

disserving the security, honor or interests of the State;

(4)

instigating ethnic animosity or ethnic discrimination, damaging national sentiment or aggrieving ethnic customs and habits, or destroying
ethnic solidarity;

(5)

violating religious policies of the State, or instigating heresy or superstition;

(6)

instigating the obscenity, gambling, violence or drug-related crimes, or abetting others to commit crimes;

(7)

in violation of social morality or excellent ethnic cultural heritage;

(8)

insulting or defaming others or infringing on the lawful rights and interests of others; and

(9)

any other content prohibited by laws or administrative regulations.

Article 14

No entertainment place or any of its staff members may conduct the following activities or provide conditions for the people who enter
the entertainment place to conduct the following activities:

(1)

selling or providing drugs, or organizing, forcing, abetting, tempting, cheating or harboring others to suck or inject drugs;

(2)

organizing, forcing, tempting, harboring, or introducing others for prostitution or going whoring;

(3)

manufacturing, selling or disseminating obscene materials;

(4)

providing accompanies or doing so for profits;

(5)

gambling;

(6)

taking part in heresy or superstitious activities; or

(7)

other illegal activities or crimes.

No staff member of an entertainment place may suck or inject drugs, prostitute oneself or go whoring; no entertainment place or any
of its staff members may provide conditions for people who enter the entertainment place to conduct the above-mentioned activities.

Article 15

The singing and dancing entertainment place shall install the monitoring equipments of closed circuit television at the entrances,
exits and main passageways of its business places according to the prescriptions of the public security organ under the State Council,
and shall ensure that the monitoring equipment of closed circuit television be normally operated and not be interrupted during the
business hours.

The singing and dancing entertainment place shall keep the video materials recorded down by the closed circuit television for 30 days
for future reference, and shall not delete them or use them for any other purpose.

Article 16

The boxes and compartments of a singing and dancing entertainment place shall not be separated, and shall be installed with transparent
doors and windows through which the whole indoor environment can be seen. The doors of boxes and compartments shall not be installed
with inner-locks.

Article 17

The lightness inside a singing and dancing entertainment place during the business hours shall not be lower than the standard as provided
for by the State.

Article 18

The audio-video products and electronic games used in an entertainment place shall be those published, manufactured or imported according
to law.

The songs played or video images shown at a singing and dancing entertainment place or the game programs installed in electronic game
machines at a game entertainment place shall not contain the contents as prohibited by Article 13 of the present Regulations; and
the song ordering system used in a singing and dancing entertainment place shall not be connected to any foreign song database.

Article 19

The game entertainment place shall not install electronic game machine models, machine types, circuit boards or other game facilities
or equipments that have gambling function, award the winner with cash or securities or repurchase awards.

Article 20

The legal representative or the main principal of an entertainment place shall be responsible for the fire control and other safety
matters of the entertainment place.

The entertainment place shall ensure that its buildings and facilities are in line with the safety standards and fire control technical
criteria of the State, regularly check the situation of fire control equipments and timely maintain and upgrade them.

The entertainment place shall formulate a scheme on safety work and an advance scheme on emergency evacuation.

Article 21

The entertainment place shall, during the business hours, keep its evacuation channels and safe exits free, and shall not block or
lock them or setup barriers or other obstacles at evacuation channels or safe exits that will affect the evacuation.

The entertainment place shall setup eye-catching direction marks at evacuation channels and safe exits, and shall not shelter or cover
such direction marks.

Article 22

No one may illegally carry guns, ammunitions, controlled instruments, or explosive, combustible, poisonous or erosive dangerous articles
or pathogens of infectious diseases into entertainment places.

The discotheque shall install safety checking equipments and carry out safety inspection of the people who enter its business places.

Article 23

No singing and dancing entertainment place may receive minors. The electronic game machines in a game entertainment place shall not
be provided to minors except on the statutory national holidays.

Article 24

No entertainment place may employ minors. If an entertainment place employs foreigners, it shall obtain the licenses for the employment
of foreigners according to the relevant provisions of the State.

Article 25

The entertainment place shall sign the responsibility letters on civilized services with its staff members, and establish a roster
of staff members, which shall record the true names of the staff members and photocopies of their identity cards, and licenses for
the employment of foreigners.

The entertainment place shall setup a log of business operation that indicates the duties, working hours and working places of its
staff members, and shall not delete or alter the log of business operation and keep it for 60 days for future reference.

Article 26

The entertainment place shall conclude security service contracts with security service enterprises and hire professional security
personnel, and shall not hire others to engage in the security-related work.

Article 27

The staff members of an entertainment place shall, during the business hours, wear uniforms and job marks, and carry identity cards
or licenses for the employment of foreigners with themselves.

The staff members shall comply with occupational morality and sanitation criteria, be honest, faithful and polite, and shall not damage
the personnel and property rights of consumers.

Article 28

No entertainment place may conduct business operation between 2-8 o’clock a.m. every day.

Article 29

The entertainment place shall clearly mark the prices of the entertainment items and services it provides, and show the price list
to the customers; and the entertainment place shall not force or cheat customers to receive services or purchase commodities.

Article 30

The entertainment place shall, at the eye-catching sites of the halls, boxes and compartments of its business places, setup warning
marks on prohibiting drugs, gambling, prostitution or going whoring as well as the marks on prohibiting or restricting minors from
entering. Such marks shall indicate the tip-off phone numbers of the public security organ and of the competent department of culture.

Article 31

The entertainment place shall establish a patrolling system, and shall immediately report to the local public security organ and the
competent department of culture under the people’s government at the county level if it finds any illegal activity or crime therein.

Chapter IV Supervision and Administration

Article 32

When the functionaries of the competent departments of culture, the public security organs or other relevant departments are performing
the duty of supervision and administration according to law, they have the right to enter the entertainment places, and the entertainment
places shall offer their cooperation and shall not reject or obstruct such entrance.

When the functionaries of the competent departments of culture, the public security organs or other relevant departments are performing
the duty of supervision and administration according to law and need to consult the video materials recorded down by closed circuit
television, the roster of staff members or the log of business operation, etc., the entertainment place shall supply them in a timely
manner.

Article 33

The competent departments of culture, the public security organs or other relevant departments shall record down the conditions on
supervision and inspection and the handling results. The supervision and inspection notes shall be affixed with the names of the
supervision and inspection personnel and put on records. And the general public shall be enpost_titled to consult such supervision and
inspection notes.

Article 34

The competent departments of culture, the public security organs or other relevant departments shall establish a warning and recording
system of illegal activities of entertainment places, and timely announce the entertainment places as listed in the warning notes
to the general public, so as to reinforce the supervision and inspection strength.

Article 35

The competent departments of culture, the public security organs or other relevant departments shall establish a mutual information
reporting system so as to timely report the supervision and inspection conditions and the handling results.

Article 36

Where any entity or individual finds any activity in violation of the present Regulations undertaken at an entertainment place, he/she
shall be enpost_titled to tip it off to the competent departments of culture and the public security organs, etc.

The competent departments of culture, the public security organs or other relevant departments shall, upon receipt of a tip-off, record
it down and timely investigate and handle it; if it is outside the scope of their respective duties, they shall timely transfer the
tip-off to the relevant competent department.

Article 37

When necessary, the competent departments of culture and the public security organs at the higher levels may investigate and handle
the cases as investigated and handled by the competent departments of culture and the public security organs at the lower levels
according to the present Regulations.

The competent departments of culture and the public security organs at the lower levels may require transferring those significant
and complicated cases they consider to the competent departments of culture and the public security organs at the higher levels for
investigation and handling.

Article 38

In case the competent departments of culture, the public security organs, any other relevant department or any of their functionaries
violates the present Regulations, any entity or individual may tip off the violation to the competent organs at the same or next
higher level. And the organ that receives such tip-off shall timely investigate and handle the case.

Article 39

The trade association of entertainment places shall, according to the articles of association, formulate the self-discipline trade
rules and strengthen the guidance and supervision on the business operation of its members.

Chapter V Legal Liabilities

Article 40

Where the business operation undertaken by any entertainment place violates the present Regulations, it shall be banned by the administrative
departments for industry and commerce and the competent departments of culture. And the public security organs shall ban the illegal
business operation undertaken by any entertainment place without permission it finds when investigating and handling cases related
to public security or crimes.

Article 41

Where any license for entertainment business operation obtained by fraud or any other unjustifiable means in violation of the present
Regulations, it shall be revoked by the original license-issuing organ.

Article 42

Where any entertainment place carries out activities prohibited by Article 14 of the present Regulations, the public security organ
at the county level shall confiscate its illegal proceeds and properties, and order it to suspend its business operation for rectification
for 3 up to 6 months. If the circumstance is serious, the original license-issuing organ shall revoke its license for entertainment
business operation and impose a fine of 10,000 Yuan up to 20,000 Yuan on the principal and other persons directly responsible.

Article 43

Where any entertainment place violates the present Regulations and is under any of the following circumstances, the public security
organ at the county level shall order it to make corrections and give it a warning. If the circumstance is serious, the entertainment
place shall be ordered to suspend its business operation for rectification for 1 up to 3 months:

(1)

The installation of illuminating equipment, boxes or compartments or the use of doors or windows is inconsistent with the present
Regulations;

(2)

It does not install the monitoring equipment of closed circuit television according to the present Regulations or interrupts the use
thereof;

(3)

It does not keep the video materials recorded down by the closed circuit television according to the present Regulations, or deletes
or alters the video materials as recorded down;

(4)

It does not install the safety inspection equipment or carry out the safety inspection of the people who enter its business places
according to the present Regulations; or

(5)

It does not employ security personnel according to the present Regulations.

Article 44

Where any entertainment place violates the present Regulations and is under any of the following circumstances, the public security
organ at the county level shall confiscate its illegal proceeds and properties, and impose on it a fine of 3 up to 5 times of the
illegal proceeds. If there is no illegal proceeds or the illegal proceeds is less than 10,000 Yuan, it shall be concurrently imposed
on a fine of 20,000 Yuan up to 50,000 Yuan. If the circumstance is serious, the entertainment place shall be ordered to suspend its
business operation for rectification for 1 up to 3 months:

(1)

installing electronic game machine models, machine types, circuit boards or other game facilities and equipment that have gambling
function; or

(2)

awarding the winners with cash or securities or repurchasing awards.

Article 45

Where any entertainment place instigates or connives with its staff members to infringe on the personal rights of consumers, it shall
assume the civil liability, and the public security organ at the county level shall order it to suspend its business operation for
rectification for 1 up to 3 months. If the circumstance is serious, the original license-issuing organ shall revoke its license for
entertainment business operation.

Article 46

Where an entertainment place fails to report it to the public security organ for archiving purpose according to the present Regulations
after obtaining a business license, the public security organ at the county level shall order it to make correction and give it a
warning.

Article 47

Where any entertainment place violates the present Regulations and is under any of the following circumstances, the competent department
of culture at the county level shall confiscate its illegal proceeds and properties, and impose on it a fine of 1 up to 3 times of
the illegal proceeds. If there is no illegal proceeds or the illegal proceeds is less than 10,000 Yuan, it shall be imposed on a
fine of 10,000 Yuan up to 30,000 Yuan concurrently. If the circumstance is serious, the entertainment place shall be ordered to suspend
its business operation for rectification for 1 up to 6 months:

(1)

The song ordering system used in a singing and dancing entertainment place is connected to any foreign song database;

(2)

The songs played or video images shown at a singing and dancing entertainment place or the game programs installed in electronic game
machines of a game entertainment place contain the contents prohibited by Article 13 of the present Regulations;

(3)

The singing and dancing entertainment place receives minors;

(4)

The game entertainment place provides its electronic game machines to minors on the days other than the statutory national holidays;
or

(5)

The consumers contained in an entertainment place exceed the prescribed amount.

Article 48

Where an entertainment place violates the present Regulations and is under any of the following circumstances, the competent department
of culture of the people’s government at the county level shall order it to make correction and give it a warning. If the circumstance
is serious, the entertainment place shall be ordered to suspend its business operation for rectification for 1 up to 3 months:

(1)

It fails to apply to the original license-issuing organ for re-issuing upon verification a license for entertainment business operation
according to the present Regulations when it alters the relevant matter;

(2)

It undertakes business operation within the time during which the business operation is prohibited by the present Regulations; or

(3)

Its staff members fail to wear uniforms or job marks during business hours.

Article 49

Where an entertainment place fails to work out a roster of its staff members or a log of business operation according to the present
Regulations, or fails to tip off illegal activities or crimes it finds according to the present Regulations, the competent department
of culture under the people’s government at the county level and the public security organ at the county level shall, upon the strength
of their authorities, order it to make correction and give it a warning. If the circumstance is serious, the entertainment place
shall be ordered to suspend its business operation for rectification for 1 up to 3 months.

Article 50

Where an entertainment place fails to hang warning marks or the marks on prohibiting or restricting minors from entering according
to the present Regulations, the competent department of culture under the people’s government at the county level and the public
security organ at the county level shall, upon the strength of its authorities, order it to make correction and give it a warning.

Article 51

Where an entertainment place employs minors, the administrative departments for labor and social security shall order it to make correction
and impose on it a fine at the rate of 5,000 Yuan per month for each employed minor.

Article 52

Where the business operation of any entertainment place undertaken without permission are banned according to law, the investors or
principals thereof shall not invest in entertainment places or act as the legal representative or principal of any entertainment
place for life.

Where any entertainment place violates the present Regulations and its license for entertainment business operation is revoked or
cancelled, its legal representative or principal shall not act as the legal representative or principal of any other entertainment
place for 5 years from the day when its license is revoked or cancelled.

Where an entertainment place has be warned for 3 times during 2 years due to violation of the present Regulations, and is given an
administrative sanction again due to the violation of the present Regulations, the competent department of culture under the people’s
government at the county level and the public security organ at the county level shall, upon the strength of their authorities, order
it to suspend its business operation for rectification for 3 up to 6 months. Where it has been ordered to suspend its business operation
for rectification for 2 times during 2 years, and is given an administrative sanction due to violation of the present Regulations
again, the original license-issuing organ shall revoke its license for entertainment business operation.

Article 53

Where any entertainment place violates the laws or administrative regulations on the public security management or fire control management,
the public security organ shall punish it according to. If a crime is constituted, it shall be subject to criminal liabilities.

Where an entertainment place violates the laws or administrative regulations on hygiene, environmental protection, price or labor,
the relevant department shall punish it according to law. If a crime is constituted, it shall be subject to criminal liabilities.

Where there is any dispute between an entertainment place or its staff member and consumers, the dispute shall be solved according
to the law on the protection of rights and interests of consumers. Where the personal or property damage is caused to the consumers,
the entertainment place shall compensate the consumers.

Article 54

Where the license for entertainment business operation of an entertainment place is revoked or cancelled due to its violation of the
present Regulations, it shall go through the alteration or cancellation registration at the administrative department for industry
and commerce. If it fails to do so within the time limit, it business license shall be revoked.

Article 55

Where a state organ or any of its functionaries operates entertainment places, participates in the business operation of any entertainment
place or does so in any disguised form, the principal and other persons directly responsible shall be given an administrative sanction
of dismissal from their post or expulsion.

Where any functionary of the competent department of culture or the public security organ clearly knows that any of his relatives
operates an entertainment place or participates in the business operation of an entertainment places or does so in any disguised
form, but does not stop him or does not try his best to stop him, he shall be given an administrative sanction. If the circumstance
is serious, he shall be given an administrative sanction of dismissal from his post or expulsion.

Article 56

Where any functionary of the competent department of culture, the public security organ, the administrative department for industry
and commerce or any other relevant department commits any of the following acts, the principal and other persons directly responsible
shall be given administrative sanctions; and if a crime is constituted, they shall be subject to criminal liabilities:

(1)

issuing licenses, approval documents or business licenses to the entities that do not meet the statutory conditions for establishment;

(2)

failing to fulfill the duty of supervision and administration, or failing to ban the business operation of entertainment places, which
are illegally carried out and which it/he finds, or failing to investigate or handle illegal activities it/he finds;

(3)

failing to investigate or handle illegal activities upon receipt of a tip-off or report thereon;

(4)

seeking for or accepting properties of any other, or seeking for other interests by making use of his rights and authorities;

(5)

taking part in or harboring illegal activities by making use of his rights and authorities, or sending inside messages to the relevant
entities or individuals; or

(6)

any other act of misusing his rights and authorities, neglecting his duties or seeking for private interests or resortin

ANNOUNCEMENT NO. 8, 2006 OF MINISTRY OF COMMERCE, ON TERMINATING ANTI-DUMPING MEASURES ON UNBLEACHED KRAFT LINER/LINERBOARD

Ministry of Commerce

Announcement No. 8, 2006 of Ministry of Commerce, on Terminating Anti-dumping Measures on Unbleached Kraft Liner/Linerboard

[2006] No. 8

On January 9, 2006, Ministry of Commerce released Written Reconsideration Decision to withdraw Announcement No. 60 of Ministry of
Commerce. Therefore, Customs Tariffs Committee of the State Council decided to withdraw the anti-dumping decision made to imported
Unbleached Kraft Liner/Linerboard originating from the U.S., Thailand, ROK and Taiwan region.

In accordance with decision of Customs Tariffs Committee of the State Council, anti-dumping duties on imported Unbleached Kraft Liner/Linerboard
originating from the U.S., Thailand, ROK and Taiwan region shall be terminated as of January 9, 2006.

Ministry of Commerce

February 13, 2006

Ministry of Commerce
2006-02-13

ACCOUNTING STANDARDS FOR ENTERPRISES NO. 14 – REVENUES

The Ministry of Finance

Accounting Standards for Enterprises No. 14 – Revenues

Cai Kuai [2006] No.3

February 15, 200

Chapter I General Provisions

Article 1

These standards are formulated in accordance the Accounting Standards for Enterprises – Basic Standards for the purpose of regulating
the recognition and measurement of the revenues, and the disclosure of the relevant information.

Article 2

The term “revenue” refers to the gross inflow of economic benefits formed during the course of the ordinary activities of an enterprise,
which may increase the owner’s equities and is irrelevant to the invested capital of the owner.

The revenues as mentioned in these Standards consist of those from selling goods, providing labor services, and abalienating the right
to use assets.

The collection charged by an enterprise for third parties shall be treated as debts rather than revenues.

Article 3

Other relevant accounting standards shall apply to the revenue formed by long-term equity investments, construction contracts, leases,
original insurance contracts, re-insurance contracts, etc..

Chapter II Revenue from Selling Goods

Article 4

No revenue from selling goods may be recognized unless the following conditions are met simultaneously:

(1)

The significant risks and rewards of ownership of the goods have been transferred to the buyer by the enterprise;

(2)

The enterprise retains neither continuous management right that usually keeps relation with the ownership nor effective control over
the sold goods;

(3)

The relevant amount of revenue can be measured in a reliable way;

(4)

The relevant economic benefits may flow into the enterprise; and

(5)

The relevant costs incurred or to be incurred can be measured in a reliable way.

Article 5

An enterprise shall ascertain the revenue incurred by selling goods in accordance with the received or receivable price stipulated
in the contract or agreement signed between the enterprise and the buyer, unless the received or receivable amount as stipulated
in the contract or agreement is unfair.

If the collection of the price as stipulated in the contract or agreement is delayed and if it has the financing nature, the revenue
incurred by selling goods shall be ascertained in accordance with the fair value of the receivable price as stipulated in the contract
or agreement.

The difference between the price stipulated in the contract or agreement and its fair value shall be amortized within the period of
the contract or agreement employing the real interest method and shall be included in the current profits and losses.

Article 6

If the sale of goods concerns any cash discount, the revenue incurred by selling goods shall be ascertained in accordance with the
amount prior to the deduction of the cash discount. The cash discount shall be included in the current profits and losses when it
is actually incurred.

The term “cash discount” refers to the amount of reduction of a debt offered by a creditor to a debtor for the purpose of encouraging
the debtor to make payment within a prescribed period.

Article 7

If any trade discount in selling goods is concerned, the revenue incurred by selling goods shall be ascertained in accordance with
the amount after the deduction of the trade discount.

The term “trade discount” refers to a discount on the listed price granted by an enterprise for the purpose of sales promotion of
goods.

Article 8

As to any sales discounts and allowance arising from any sold goods and of which the revenue from the sale has been recognized by
the enterprise, the current revenue incurred by selling goods shall be offset against.

The Accounting Standards for Enterprises No. 29 – Events Occurring after the Balance Sheet Date, shall apply to the sales discounts
and allowances that belong to the scope of the events occurring after the date of the balance sheet.

The term “sales discounts and allowance” refers to the amount of reduction in the sales price as a result of the unqualified quality
of the goods to be sold by an enterprise, or for other reasons.

Article 9

As to any sales return arising from any sold goods and of which the revenue from the sale has been recognized by the enterprise, the
current revenue incurred by selling goods shall be offset against.

The Accounting Standards for Enterprises No. 29 – Events Occurring after the Balance Sheet Date, shall apply to the sales returns
that belong to the scope of events occurring after the date of the balance sheet.

The term “sales return” refers to the return of goods sold by an enterprise as a result of the unqualified quality of the goods or
inconformity with the required variety, or for other reasons.

Chapter III Revenue from Providing Labor Services

Article 10

If an enterprise can, on the date of the balance sheet, reliably estimate the outcome of a transaction concerning the labor services
it provides, it shall recognize the revenue from providing services employing the percentage-of-completion method.

The term “percentage-of-completion method” refers to a method to recognize the revenues and expenses in the light of the stage of
completion under a transaction concerning the providing of labor services.

Article 11

The outcome of a transaction concerning the providing of labor services can be measured in a reliable way, means that the following
conditions shall be met simultaneously:

(1)

The amount of revenue can be measured in a reliable way;

(2)

The relevant economic benefits are likely to flow into the enterprise;

(3)

The schedule of completion under the transaction can be confirmed in a reliable way; and

(4)

The costs incurred or to be incurred in the transaction can be measured in a reliable way.

Article 12

An enterprise may adopt the following methods to ascertain the schedule of completion under the transaction concerning the providing
of labor services:

(1)

The measurement of the work completed;

(2)

The proportion of the labor services provided against the total labor services to be provided; and

(3)

The proportion of the costs incurred against the estimated total costs.

Article 13

An enterprise shall ascertain the total revenue from the providing of labor services in accordance with the received or to-be-received
price of the party that receives the labor services as stipulated in the contract or agreement, unless the received or to-be-received
price as stipulated in the contract or agreement is unfair.

An enterprise shall, on the date of the balance sheet, ascertain the current revenue from providing labor services in accordance with
the amount of multiplying the total amount of revenues from providing labor services by the schedule of completion then deducting
the accumulative revenues from the providing of labor services that have been recognized in the previous accounting periods. At the
same time, the enterprise shall carry forward the current cost of labor services in accordance with the sum of multiplying the total
amount of revenues arising from the providing of labor services by the schedule of completion and then deducting the accumulative
revenues from the providing of labor services.

Article 14

If an enterprise can not, on the date of the balance sheet, measure the result of a transaction concerning the providing of labor
services in a reliable way, it shall be conducted in accordance with the following circumstances, respectively:

(1)

If the cost of labor services incurred is expected to be compensated, the revenue from the providing of labor services shall be recognized
in accordance with the amount of the cost of labor services incurred, and the cost of labor services shall be carried forward at
the same amount; or

(2)

If the cost of labor services incurred is not expected to compensate, the cost incurred should be included in the current profits
and losses, and no revenue from the providing of labor services may be recognized.

Article 15

Where a contract or agreement signed between enterprises concerns selling goods and providing of labor services, if the part of sale
of goods and the part of providing labor services can be distinguished from each other and can be measured respectively, the part
of sale of goods shall be conducted as selling goods and the part of providing labor services shall be conducted as providing labor
services.

If the part of selling goods and the part of providing labor services can not be distinguished from each other, or if the part of
sale of goods and the part of providing labor services can be distinguished from each other but can not be measured respectively,
both parts shall be conducted as selling goods.

Chapter IV Revenue from Abalienating the Right to Use Assets

Article 16

The revenue from abalienating of right to use assets consists of interest revenue and royalty revenue.

Article 17

No revenue from abalienating of right to use assets may be recognized unless the following conditions are met simultaneously:

(1)

The relevant economic benefits are likely to flow into the enterprise; and

(2)

The amount of revenues can be measured in a reliable way.

Article 18

An enterprise shall ascertain the amount of revenues from the abalienating of right to use assets based on the following circumstances,
respectively:

(1)

The amount of interest revenue should be measured and confirmed in accordance with the length of time for which the enterprise’s cash
is used by others and the actual interest rate; or

(2)

The amount of royalty revenue should be measured and confirmed in accordance with the period and method of charging as stipulated
in the relevant contract or agreement.

Chapter V Disclosure

Article 19

An enterprise shall, in its notes, disclose the information concerning the revenue as follows:

(1)

The accounting policies adopted for the recognition of revenues, consisting of the methods for the ascertainment of the schedule of
completion under the transaction concerning the providing of labor services;

(2)

The amount of revenues from selling goods, providing labor services, interest and royalty recognized in the current period.

The Ministry of Finance
2006-02-15

ACCOUNTING STANDARDS FOR ENTERPRISES NO. 29 – – EVENTS AFTER THE BALANCE SHEET DATE

Ministry of Finance

Accounting Standards for Enterprises No. 29 – – Events after the Balance Sheet Date

Cai Kuai [2006] No. 3

February 15, 2006

Chapter I General Provisions

Article 1

These Standards are formulated in accordance with the Accounting Standards for Enterprises – Basic Standards for the purpose of regulating
the recognition and measurement of the matters after the balance sheet date, as well as the disclosure of relevant information.

Article 2

The term “event after the balance sheet date” refers to an event, either favorable or unfavorable, that occurs between the balance
sheet date and the date when the financial statements are authorized for issuance. The date that the financial statements are authorized
for issuance refers to the date when the financial statements are authorized by the board of directors or equivalent governing body
for issuance.

The events after the balance sheet date include the adjusting events and non-adjusting events occurring after the balance sheet date.

The term “adjusting event after the balance sheet date” refers to an event after the balance sheet date that provides any new or further
evidence for the conditions that has existed on the balance sheet date.

The term “non-adjusting event after the balance sheet date” refers to an event that a condition occurs after the balance sheet date.

Article 3

Where any event after the balance sheet date indicates the going concern assumption is no longer appropriate, the enterprise should
not make the financial statements on the basis of going concern.

Chapter II Adjusting Events after the Balance Sheet Date

Article 4

An enterprise shall adjust its financial statements on the date of the balance sheet date for any adjusting event occurring in an
enterprise after the balance sheet date.

Article 5

The adjusting events occurring in an enterprise after the balance sheet date generally include:

(1)

Any litigations completed after the balance sheet date, wherein the court judgment confirms that the enterprise has any present obligation
which has existed on the balance sheet date, thus it is necessary to adjust the expected liability related to such litigation originally
recognized, or to recognize a new liability;

(2)

Any exact evidence obtained after the balance sheet date indicating that an asset is devalued on the balance sheet date, or that the
amount of a recognized devalue for that asset needs to be adjusted;

(3)

The cost of an asset purchased prior to the balance sheet date or the income generated from an asset sold prior to the balance sheet
date is further confirmed after the balance sheet date; and

(4)

Any fraud or error that is found in the financial statements after the balance sheet date.

Chapter III Non-adjusting Events after the Balance Sheet Date

Article 6

No enterprise may adjust the financial statements on the date of the balance sheet date for any non-adjusting event occurring in an
enterprise after the balance sheet date.

Article 7

The non-adjusting events occurring in an enterprise after the balance sheet date generally include:

(1)

Significant lawsuits, arbitrations or commitments occurring after the balance sheet date;

(2)

Any significant change in the asset price, tax policy or foreign exchange rate occurring after the balance sheet date;

(3)

Any severe loss on an asset resulted from a natural disaster after the balance sheet date;

(4)

The issuance of stocks or bonds, or any other huge amount borrowing from an outside party after the balance sheet date;

(5)

The capitalization of capital reserves after the balance sheet date;

(6)

Any significant loss occurring after the balance sheet date;

(7)

The important change in account policy after the balance sheet date ; and

(8)

Any enterprise combination or disposal of subsidiary after the balance sheet date;

Article 8

After the balance sheet date, the profits or dividends to be distributed and declared to be distributed upon deliberation and approval
under the profit distribution plan of an enterprise shall not be recognized as a liability on the balance sheet date, but shall be
separately disclosed in the notes.

Chapter IV Disclosure

Article 9

An enterprise shall, in its notes, disclose the following information related to the events after the balance sheet date:

(1)

The organ which authorizes the issuance of the financial statements, and the date on which the financial statements are authorized
to be issued.

According to the provisions of the relevant laws and administrative regulations, if the owner of an enterprise or any other party
has the power to revise the issued financial statements it shall disclose the relevant information.

(2)

The nature and content of each important non-adjusting event after the balance sheet date, as well as its effect on the financial
status and operating outcomes. If it is unable to make an estimate, an explanation shall be made.

Article 10

Where an enterprise, after the balance sheet date, obtains any new or further evidence that affects the conditions existed on the
balance sheet date, it shall adjust the relevant information of disclosures.

Ministry of Finance
2006-02-15

NOTICE OF GENERAL OFFICE OF THE MINISTRY OF COMMERCE ON THE RELEVANT ISSUES ABOUT THE IMPLEMENTATION OF THE MEASURES FOR THE ADMINISTRATION OF PROCESSING TRADE IN EXPORT PROCESSING ZONES

General Office of the Ministry of Commerce

Notice of General Office of the Ministry of Commerce on the Relevant Issues about the Implementation of the Measures for the Administration
of Processing Trade in Export Processing Zones

Shang Ji Dian Zi [2006] No. 5

To the competent departments of commerce of Beijing, Tianjin, Hebei, Liaoning, Jilin, Shanghai, Jiangsu, Zhejiang, Anhui, Fujian,
Shandong, Henan, Hubei, Guangdong, Guangxi, Chongqing, Sichuan, Shaanxi, Xinjiang, Dalian, Qingdao and Shenzhen,

For the purpose of further regulating the administration of export processing zones and promoting the healthy development of processing
trade, the Ministry of Commerce promulgated the Interim Measures for the Administration of Processing Trade in Export Processing
Zones (Order No. 27 [2005] of the Ministry of Commerce, hereinafter referred to as the Measures) in November 2005. Article 6 and
article 14 of the Measures respectively prescribe that the processing trade businesses inconsistent with the requirements for the
industrial policy development of the state, such as the processing trade business of high consumption or heavy pollution, etc. are
prohibited from being carried out inside the export processing zones, and no dismantling or renewal business shall be carried out
inside an export processing zone. The Measures shall come into force as of January 1, 2006, and the administrative commission of
each export processing zone shall not continue to approve any processing trade business which is carried out inside the export processing
zone as prohibited by the Measures.

As to the processing trade business that has been approved by the administrative commission of the export processing zone prior to
the implementation of the Measures but is prohibited from carrying out inside the export processing zone, the administrative commission
of the export processing zone shall submit an statement of the enterprise and its business operations, the opinions of the administrative
commission on approving the continuation of business, the opinions and other relevant materials of the competent customs, local environmental
protection and industrial departments, etc. to the Ministry of Commerce for archival filing through the competent department of commerce
of the province, autonomous region, or municipality directly under the Central Government before March 31, 2006. The Ministry of
Commerce shall study and formulate a solution in light of the actual situations together with the General Administration of Customs,
State Environmental Protection Administration and other relevant industrial administrative departments of the State. If the report
is not made within the time limit, the relevant processing trade business of the enterprise shall be suspended.

It is hereby notified.

General Office of the Ministry of Commerce of the People’s Republic of China

February 17, 2006

General Office of the Ministry of Commerce
2006-02-17

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German Laws

Act on Proceedings in Family Matters and in Matters of Non-contentious Jurisdiction

Act on Occupational Physicians, Safety Engineers and Other Occupational Safety Specialists

CIRCULAR OF THE MINISTRY OF COMMERCE CONCERNING MATTERS ABOUT REINFORCING THE ADMINISTRATION OF PROCESSING TRADE

CIRCULAR OF THE MINISTRY OF COMMERCE AND THE STATE ADMINISTRATION OF FOREIGN EXCHANGE CONCERNING FURTHER STRENGTHENING AND STANDARDIZING THE EXAMINATION AND APPROVAL OF FOREIGN DIRECT INVESTMENT IN REAL ESTATE INDUSTRY

LETTER OF CHINA BANKING REGULATORY COMMISSION CONCERNING APPROVAL FOR XIAMEN BRANCH OF CHIYU BANKING CORPORATION LIMITED TO DEAL IN RMB BUSINESS SERVICES FOR NON-FOREIGN-FUNDED ENTERPRISES

THE ADMINISTRATIVE MEASURES FOR GRASS SEEDS

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON INTENSIFYING THE ADMINISTRATION OF ARCHIVAL MATERIALS CONCERNING THE INDIVIDUAL INCOME TAX ON FOREIGNERS

REGULATIONS ON THE ADMINISTRATION OF ENTERTAINMENT PLACES

ANNOUNCEMENT NO. 8, 2006 OF MINISTRY OF COMMERCE, ON TERMINATING ANTI-DUMPING MEASURES ON UNBLEACHED KRAFT LINER/LINERBOARD

ACCOUNTING STANDARDS FOR ENTERPRISES NO. 14 – REVENUES

ACCOUNTING STANDARDS FOR ENTERPRISES NO. 29 – – EVENTS AFTER THE BALANCE SHEET DATE

NOTICE OF GENERAL OFFICE OF THE MINISTRY OF COMMERCE ON THE RELEVANT ISSUES ABOUT THE IMPLEMENTATION OF THE MEASURES FOR THE ADMINISTRATION OF PROCESSING TRADE IN EXPORT PROCESSING ZONES

CONSTITUTION ACT, 1982 – page 22

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

CONSTITUTION ACT, 1982 – page 17

CONSTITUTION ACT, 1982 – page 16

CONSTITUTION ACT, 1982 – page 12

CONSTITUTION ACT, 1982 – page 11

CONSTITUTION ACT, 1982 – page 10

CONSTITUTION ACT, 1982 – page 9

CONSTITUTION ACT, 1982 – page 8

CONSTITUTION ACT, 1982 – page 7