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ANNOUNCEMENT ON PUNISHMENT FOR THE UNPAID BID-WINNING EARNEST MONEY ON ENTERPRISES OF SECOND BIDDING IN 2006 FOR QUANTITY OF EXPORT LICENSE OF TEXTILES EXPORTED TO EU AND THE U.S

Announcement on Punishment for the Unpaid Bid-winning Earnest Money on Enterprises of Second Bidding in 2006 for Quantity of Export
License of Textiles Exported to EU and the U.S

The List of Enterprises of Second Bidding in 2006 for Quantity of Export License of Textiles Exported to EU and the U.S. , which failed
to pay the bid-winning earnest money, is now publicized (See Appendix).

In accordance with related regulations in Measures on Export Commodity Quota Bidding and Detailed Rules for the Implementation of
Bidding for Quantity of Export License of Textiles, the Tendering Committee would draw back the bid-winning quantity of the above-mentioned
enterprises and call off their bidding qualification on related categories in 2006 and 2007.

If any dissidence exists, please bring forward written opinions to the Tendering Committee within 10 days as from the promulgation
of this announcement. The enterprises also have the rights of statement and argument.

Tel: 010-67739327￿￿67739213￿￿67739209

Fax: 010-67719297￿￿67719300

Appendix: List of Enterprises with Unpaid Bid-winning Earnest Money

Tendering Committee for Textile Export of Ministry of Commerce

July 11, 2006



 
Tendering Committee for Textile Export of Ministry of Commerce
2006-07-11

 







SOME PROVISIONS OF THE SUPREME PEOPLE’S COURT ON THE SERVICE OF JUDICIAL DOCUMENTS OF FOREIGN-RELATED CIVIL OR COMMERCIAL CASES

Some Provisions of the Supreme People’s Court on the Service of Judicial Documents of Foreign-related Civil or Commercial Cases

Fa Shi [2006] No. 5

(Adopted at the 1394th meeting of the Judicial Committee of the Supreme People’s Court on July 17th, 2006)

In order to regulate the service of judicial documents of foreign-related civil or commercial cases, the present Provisions are formulated
according to the provisions of the Civil Procedure Law of the People’s Republic of China (hereinafter referred to as Civil Procedure
Law) and in combination with trial practices.

Article 1

Where the people’s court hears foreign-related civil or commercial cases and serves judicial documents to the addressee who has no
domicile within the territory of the People’s Republic of China, the present Provisions shall be applicable.

Article 2

The term “judicial documents” which is mentioned in the present Provisions shall refer to the duplicates of the bills of complaint,
duplicates of appeals, duplicates of counterclaims, duplicates of pleadings, authorizations, summons, judgments, intermediation documents,
ruling documents, orders of payment, written decisions, notices, certificates, receipts of service and other judicial documents.

Article 3

Where the addressee is a natural person, legal representative or major principal of an enterprise or any other organization within
the territory of the People’s Republic of China, the people’s court may serve the judicial documents to the natural person or the
legal representative or major principal.

Article 4

Except that the addressee definitely indicates in the authorization that its litigation agent has no right to receive judicial documents
on its behalf, the litigation agent entrusted by the addressee shall be the litigation agent who is enpost_titled to receive judicial
documents on the addressee’s behalf which is prescribed in Item 4 of Article 247 of the Civil Procedure Law, and the people’s court
may serve judicial documents to the litigation agent.

Article 5

Where serving judicial documents to the addressee, the people’s court may serve to the representative agency established within the
territory of the People’s Republic of China by the addressee

Where the addressee has any branch office or business agent within the territory of the People’s Republic of China, the people’s court
may, upon the authorization of the addressee, serve judicial documents to the branch office or the business agent.

Article 6

Where serving judicial documents to the addressee without domicile within the territory of the People’s Republic of China, if any
judicial assistance agreement has been concluded between the country in which the addressee locates and the People’s Republic of
China, the people’s court may serve in the ways as specified in the judicial assistance agreement; if the country in which the addressee
locates is a member country of the Convention on the Service Abroad of Judicial and Extra-judicial Documents in Civil and Commercial
Matters,, the people’s court may serve in the ways as specified in the Convention.

Where the country in which the addressee locates has concluded any judicial assistance agreement with the People’s Republic of China,
and is also a member country of the Convention on the Service Abroad of Judicial and Extra-judicial Documents in Civil and Commercial
Matters, the people’s court may perform according to the provisions of the judicial assistance agreement.

Article 7

Where the judicial documents are served according to any judicial assistance agreement or the Convention on the Service Abroad of
Judicial and Extra-judicial Documents in Civil and Commercial Matters, or through diplomatic ways, if no certificate on the receipt
of service is received upon the expiration of six months since the date when the competent department of China forwards the judicial
documents to the competent department of the country in which the addressee locates, and it can’t confirm the successful service
according to various circumstances, it shall be deemed as that the documents can not be served in this way.

Article 8

Where the country in which the addressee locates permits service by post, the people’s court may serve through post.

When serving by post, the receipt of service shall be attached. In case the addressee does not sign on the receipt of the service
but sign on the receipt of the mail, it shall be deemed as that the judicial documents have been served, and the date of receipt
signed by the addressee shall be regarded as the date of service.

Where no certificate on the receipt of service is received upon the expiration of six months since the date of post, and it can’t
confirm the successful service according to various circumstances, it shall be deemed as that the documents could not be served by
post.

Article 9

Where the people’s court serves judicial documents by the way of public announcement prescribed in Item 7 of Article 247 of the
Civil Procedure Law, the content of the announcement shall be published at the newspapers and periodicals which are publicly circulated
both at home and abroad.

Article 10

Besides the above-mentioned ways of service as prescribed in the present Provisions, the people’s court may serve upon the addressee
by fax, e-mail and other appropriate ways by which the receipt may be confirmed.

Article 11

Besides the way of public announcement, the people’s court may simultaneously adopt many ways to serve, while the date of service
shall be determined according to the first way in which the service is achieved.

Article 12

Where the people’s court serves judicial documents to the addressee’s legal representative, major principal, litigation agent, representative
agency or branch office or business agent that is enpost_titled to receive service, which is within the territory of the People’s Republic
of China, the way of service by leaving it at the addressee’s place may be applicable.

Article 13

Where the addressee does not perform the signing procedure in the judicial documents served by the people’s court, if there is any
of the following circumstances, the service shall be deemed as successful:

1.

The addressee has mentioned the content of the served judicial documents in written form to the people’s court;

2.

The addressee has performed according to the content of the served judicial documents;

3.

Other circumstances under which the service can be deemed as successful.

Article 14

Where it is necessary to forward the judicial documents served by the people’s court through the superior people’s court according
to relevant provisions, the application form for forwarding shall be attached.

The superior people’s court shall, within 7 workdays, forward the judicial documents after the receipt of judicial documents that
are applied to be forwarded by the lower-class people’s court.

Where the superior people’s court deems that the judicial documents applied to be forwarded by the lower-class people’s court do not
comply with relevant provisions and need to be supplemented or corrected, it shall send them back to the people’s court that files
the application for forwarding within 7 workdays.

Article 15

Where it is necessary to provide the translated versions of the judicial documents according to the relevant provision when served
by the people’s court, the people’s court that has accepted the case shall entrust a translation institution within the territory
of the People’s Republic of China to have them translated.

The translated version shall not be affixed with the seal of the people’s court, but shall be signed by or affixed with the seal of
the translation institution or the translator to prove the consistency between the translated text and the original text.

Article 16

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



 
Supreme People’s Court
2006-07-17

 







CIRCULAR OF THE CHINA INSURANCE REGULATORY COMMISSION CONCERNING THE INTENSIFICATION OF THE RISK MANAGEMENT OF SHORT-TERM FINANCING BONDS

Circular of the China Insurance Regulatory Commission concerning the Intensification of the Risk Management of Short-term Financing
Bonds

Bao Jian Fa [2006] No. 82

Each insurance company and insurance asset management company:

In recent days, a certain company is suspected of the rule-breaking loaning of a huge amount of capital and may result in the initiation
of the risk of short-term financing bond repayment. In accordance with investigation, it is found that some few insurance companies
are holding the short-term financing bonds of the said company. For the purpose of intensifying the risk management of short-term
financing bonds and dissolving the credit risks of the different varieties of trade products, we hereby notify the related issues
as follows:

1.

Each insurance institution shall instantly implement the verification of the quantity of high-risk short-term financing bonds and
find out whether any debtor-creditor relationship exists between themselves and the said high-risk company. For the purpose of avoiding
any asset loss, an insurance institution that holds any of the high-risk short-term financing bonds or has any debtor-creditor relationship
with the high-risk company shall adopt prompt and effective measures and formulate a reserve plan of risk settlement.

2.

Each insurance institution shall strengthen its internal credit appraisal system and make incessant improvement to the credit appraisal
mechanism. We shall supremely concern with all the rating institutions whose rated bonds suffer credit risks, re-examine their appraisal
capability of credit rating, employ the general rating standards as well-accepted by the market to examine all the securities products
as appraised by the related rating institutions, and adjust the internal rating as quickly as possible.

3.

For the purpose of reacting quickly and adopting proper measures, each insurance institution shall implement an overall appraisal
on the credit risks in the short-term financing bonds that they have invested in, make an in-depth analysis on the market risks,
sort out the securities for which the related appraisal is distorted and the credit rating is falsely high, further optimize the
investment credit structure and constantly follow up the market risk.

4.

Each insurance company shall take this event as a reference and do a good job in the risk prevention work. At the present time, an
insurance institution that holds any of the high-risk short-term financing bond or has any debtor-creditor relationship with the
mentioned high-risk company shall, before August 4, 2006, report the related investment, containing the process of decision-making
of investment, the result of internal credit rating as well as the reserve plan of emergencies, to the Capital Supervision Department
of the China Insurance Regulatory Commission.



 
The China Insurance Regulatory Commission
2006-07-31

 







ANNOUNCEMENT NO.43, 2006 OF THE GENERAL ADMINISTRATION OF CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA

Announcement No.43, 2006 of the General Administration of Customs of the People’s Republic of China

[2006] No. 43

For purposes of adapting requirements of regional economic development, reflecting the principle of abiding the law and facilitation,
simplifying Customs formalities and promoting Customs clearing efficiency, the General Administration of Customs decides to carry
out Customs clearing mode of “declaring at dependency and inspecting and clearing at ports” in districts of inter-customs. Related
matters are now announced as follows:

1.

“Declaring at dependency and inspecting and clearing at ports” refers a Customs clearing mode at commodity entry-exit port Customs
that qualified enterprises may declare at any of the Customs in the dependency when importing and exporting commodities.

2.

Enterprises shall submit written applications to Customs of the dependency (refer to Appendix 1) when choosing the Customs clearing
mode of “declaring at dependency and inspecting and clearing at ports”.

Customs will examine and approve applying enterprises in accordance with standards of enterprises classification administration and
reply in written form (refer to Appendix 2).

3.

With port Customs accepting and confirming electronic date reported by people in charge of transportation tool and related agent,
the consignee and related agents of imported commodities may choose the mode of “declaring at dependency and inspecting and clearing
at ports”, input electronic data of Declaration Sheet of Imported Commodity and make declaration to Customs of the dependency.

4.

The consignee and related agents of exported commodities may choose the mode of “declaring at dependency and inspecting and clearing
at ports”, input electronic data of Declaration Sheet of Exported Commodity and make declaration to Customs of the dependency after
ordering cabins at exporting ports, excepting for separate regulations of the Customs.

5.

The consignee and related agents may apply to Customs of the dependency in case of refund and exchange after arrival of exported
commodity at port Customs. After verification, the Customs of the dependency shall issue related certifications to consigners to
transact formalities of canceling.

6.

The mode of “declaring at dependency and inspecting and clearing at ports” is not applicable to the commodities that are required
to make declarations at dependency or port because of regulations and permitting certification administration of the customs.

Permitting certification does not include “declaration sheet of entry-exit commodity”.

This announcement will take effect as from Sep 1, 2006.

Appendix:

1.

Applications for Adopting Customs Clearing Mode of “Declaring at Dependency and Inspecting and Clearing at Ports”

2.

Customs Notes of General Administration of Customs

General Administration of Customs

Aug 8, 2006



 
General Administration of Customs
2006-08-08

 







ANNOUNCEMENT NO.66, 2006 OF THE MINISTRY OF COMMERCE, THE GENERAL ADMINISTRATION OF CUSTOMS, THE GENERAL ADMINISTRATION OF QUALITY SUPERVISION, INSPECTION AND QUARANTINE OF THE PEOPLE’S REPUBLIC OF CHINA

Announcement No.66, 2006 of the Ministry of Commerce, the General Administration of Customs, the General Administration of Quality
Supervision, Inspection and Quarantine of the People’s Republic of China

[2006] No. 66

Some of the commodity codes in the Commodity Catalogue of Textiles Exported to the U.S. subject to the Temporary Management have been
adjusted to meet the tax item adjustment of copper-clad laminates fabric glass cloth. The details are notified as follows:

Only three commodity codes in the 622 items of the Commodity Catalogue of Textiles Exported to the U.S. subject to the Temporary Management
are concerned, namely, 7019590010 and 7019590090 shall be combined to be 70195590000, 7019520000 shall be divided into 7019520010
and 7019520090. See Appendix for details.

Appendix: Commodity Code Adjustment of some of the 622 items of the Commodity Catalogue of Textiles Exported to the U.S. subject to
the Temporary Management

Ministry of Commerce

General Administration of Customs

General Administration of Quality Supervision, Inspection and Quarantine

August 17, 2006



 
Ministry of Commerce, General Administration of Customs, General Administration of Quality Supervision, Inspection
and Quarantine
2006-08-17

 







CIRCULAR OF MINISTRY OF COMMERCE AND MINISTRY OF FINANCE ON DOING WELL THE WORK OF APPLICATION FOR PROJECT OF TRADE PROMOTION FUNDS FOR AGRICULTURAL, LIGHT INDUSTRY AND TEXTILE PRODUCTS IN 2006

Circular of Ministry of Commerce and Ministry of Finance on Doing Well the Work of Application for Project of Trade Promotion Funds
for Agricultural, Light Industry and Textile Products in 2006

Shang Mao Han [2006] No.78

The authorities of Commerce and the public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly
under the Central Government, cities specially designated in the state plan and Xinjiang Production and Construction Corporations,
relevant export industrial organizations and enterprises directly under Central Authorities:

In order to promote the industrial upgrading and structural adjustment of agricultural, light industry and textile industry, improve
the quality of export products of these industries, and strengthen the international competitiveness, according to the provisions
of the Interim Measures for the Administration of Trade Promotion Funds for Agricultural, Light Industry and Textile Products (Shang
Gui Fa [2005]No.507, hereinafter referred to as the Measures ), issues in respect of the application for project of trade promotion
funds for agricultural, light industrial and textile industrial products in 2006 are hereby notified as follows:

I.

The important scope of activities supported by the funds in 2006

1.

Monetary support for the service-offering of industrial platform of public technique

Industrial platform of public technique is an organization invested by industrial organizations, enterprises or other social organizations
solely or jointly and serving export enterprises of the industry. The platform, through providing public techniques and equipments
required by research and development, design, quality control and products test mainly for export market, offers service for the
formulation, exchange, extension, consultation and training of new technology, design, material, art and standard, or self-examination
and pre-examination of export products.

2.

Monetary support for the establishment of the traceable quality system for export agricultural products

Traceable quality system for export agricultural products is a system for tracing export products, established by export enterprises
based on the relevant standards and the requirements of GAP, HACCP or organic products, etc. The traceable systems set up by enterprises
shall make records of pesticide, veterinary medicine, seedling, breeding livestock and poultry, breeding and circulation, and make
sure that the products can be traced back to processing or producing links by means of such electronic information as electronic
labels or bar codes.

Projects which have been applied and supported by special funds such as “going global”, etc, of central finance for textile enterprises,
can not be applied again or enjoy the funds of the same content.

II.

Standards of fund support

All the projects shall be supported partially. Projects in the middle and the west can be subsidized no more than 70% of the actual
investment, and projects in other places can be subsidized no more than 50%. Industrial platforms of public technique can be subsidized
no more than 2 million, and the establishment of the traceable quality system for export agricultural products can be subsidized
no more than 1 million.

Projects finished during the period from January 1, 2004 to December 31, 2006 can be applied.

III.

Materials required for the application for projects

1.

The applicant for the project shall file the following materials:

(1)

A written application for project of trade promotion funds for agricultural, light industry and textile products in 2006, which shall
include the basic information of enterprise. When applying for subsidy for industrial platform for public technique, the application
shall include the following: the scope of objects of the service, the available service items and products, expected situation of
service after the implementation of the project, attainable objective and effect, and whether or not the applicant has applied and
enjoyed the subsidy of central finance of the same kind. When applying for subsidy for the establishment of traceable quality system
for exported agricultural products, the applicant shall offer the information of production, processing and export from 2003 to 2005,
the basic information about the establishment of traceable quality system for export agricultural products (management manner, base
construction, registration, authentication, labs, influence on export) and the plan and objective for the next step.

(2)

Authenticated or approval documents acquired by the applicant.

(3)

The copy of the duplicate of business license of the applicant.

(4)

The copy of the Registration Form for International Trade of the applicant.

(5)

The financial statements of 2004 and 2005 audited by accounting agents.

(6)

The receipt of actual payment of the project funds. And

(7)

Other materials required.

2.

Authorities of commerce and finance at the provincial level (hereinafter referred to as local authorities) and unites directly under
the central authorities (hereinafter referred to enterprises directly under central authorities and national organizations of export
industry, and the same hereafter) shall file the following materials:

(1)

Written application for trade promotion funds for agricultural, light industry and textile products in 2006, including the situation
of preliminary examination, fundamental introduction of the applicants and the projects, and the opinions of preliminary examination,
as well as the expected attainable object and effect after the project is finished when applying for subsidy for industrial platform
of public technique.

(2)

When applying for the project of industrial platform of public technique, an agreement, signed by the applicant and provincial authority
of commerce (or its authorized department, the same hereafter), that the project will offer favorable service for enterprises, shall
be submitted. The agreement shall contain specific information offered by the applicant to enterprises, the clause that the service
objects will be regularly reported to the authority of commerce, the clauses as to the content and charges of the service, and the
liabilities of the applicant for breach of the agreement etc. The unit directly under central authorities shall file the aforesaid
agreement concluded with the authority of commerce at the provincial level (authorized by Ministry of Commerce) where the unit is
located.

(3)

The collected form of applications for projects, in the sequence of priority, for trade promotion for agricultural, light industry
and textile products.

(4)

The materials offered by the applicants (submit only to the Foreign Trade Development Bureau of Ministry of Commerce).

Local authorities and units directly under central authorities shall prepare the materials in triplicate, and submit them respectively
to the Department of Foreign Trade of Ministry of Commerce and the State Equity & Corporate Finance Department of Ministry of
Finance as well as one duplicate to the Foreign Trade Development Bureau of Ministry of Commerce. The deadline for submission is
October 31, 2006.

All the materials shall be printed in A4 papers and bound at the left side. Both the printed materials and the electronic text (in
the form of disk) shall be submitted. The application submitted after the deadline will not be accepted, and the materials failing
to satisfy the requirements will not be examined or assessed.

The expenses computed in foreign currency shall be converted to RMB at the exchange rate publicized by People’s Bank of China on the
day when the receipt of expenses is made.

IV.

Examination and Appropriation

Ministry of Commerce as well as Ministry of Finance examine the project according to the provisions of the Measures and this circular,
and fix the projects supported. Then Ministry of Finance appropriates funds to provincial authorities of finance.

The funds for projects will be appropriated when the projects are finished and accepted after examination. The following rules shall
be complied with:

1.

The projects finished by local units, after examination and acceptance of provincial authorities of commerce, shall be reported to
the authorities of finance at the same level for examination and appropriation of funds.

2.

The projects finished by units directly under central authorities, after examination and acceptance of the Foreign Trade Development
Bureau and reexamination of Ministry of Commerce, shall be reported to Ministry of Finance for examination and appropriation of
funds.

The deadline for the work of examination and acceptance shall be February 15, 2007. The projects failing to do so will not get the
appropriation, and the funds left will be carried over to next year.

The specific provisions for examination and acceptance will be notified separately.

The local authorities shall strengthen coordination and cooperation, actively do well the work of organization and preliminary examination
of project application, and actually strengthen the supervision and inspection of the use and the effect of the funds under the provisions
of the Measures. The authorities also shall summarize and analyze the use of the funds, and report the results to Ministry of Commerce
and Ministry of Finance.

Ministry of Commerce

Ministry of Finance

August 23, 2006



 
Ministry of Commerce, Ministry of Finance
2006-08-23

 







ANNOUNCEMENT NO.57, 2006 OF THE MINISTRY OF COMMERCE, THE MINISTRY OF PUBLIC SECURITY, THE GENERAL ADMINISTRATION OF CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA

Announcement No.57, 2006 of the Ministry of Commerce, the Ministry of Public Security, the General Administration of Customs of the
People’s Republic of China

[2006] No.57

For purposes of further supporting investment of Chinese enterprises in Burma and Laos, developing the alternative planting of opium
poppy, and promoting development of alternative industry, related issues on administration of easy-made poison chemicals exported
to Burma and Laos are now ansnounced as follows:

1.

Exporters may export easy-made poison chemicals listed in Administrative Regulations on Easy-made Poison Chemicals to overseas enterprises
with Chinese capitals established in Burma and Laos and approved by administrative departments of Chinese government (hereinafter
referred to as overseas enterprises with Chinese capitals), after applying for “Export License of Articles and Technologies of Double
Purposes” in accordance with Administrative Regulations of Easy-made Poison Chemicals and Provisional Regulations for Administration
on Easy-made Poison Chemicals Exported to Specific Countries (Regions) (hereinafter referred to as Regulations).

2.

Exporters exporting easy-made poison chemicals of item 43 to 58 listed in Appendix 1 Category for Administration on Easy-made Poison
Chemicals Exported to Specific Countries (Regions) of the Regulations to overseas enterprises with Chinese capital may adopt annual
planning auditing system. Exporters shall submit export plan of above easy-made poison chemicals (including variety, quantity, user’s
name, purpose, port of declaration as well as means of transportation) exported to overseas enterprises with Chinese capital to provincial
departments of commercial administration in the fourth quarter. The provincial departments of commercial administration and departments
of public security will carry out preliminary examination and report to Ministry of Commerce. Ministry of Commerce will approve after
verifying together with Ministry of Public Security.

3.

Exporters shall apply for export permission before real export. Ministry of Commerce shall approved within the annual export planning
and inform the provincial departments of commercial administration of going through formalities of “Export License of Articles and
Technologies of Double Purposes” for enterprises to go through Customs procedures.

4.

Exporters shall set up export machine account of easy-made poison chemicals, recording export status to Burma and Laos and reserving
related documents for 2 years as least; meanwhile, exporters shall report export status of easy-made poison chemicals exported to
Burma and Laos of last year to Ministry of Commerce in the first quarter.

5.

Departments of commercial administration at different levels shall examine and supervise the export status of easy-made poison chemicals
together with departments of public security and customs, and report related results to Ministry of Commerce and transmit to Ministry
of Public Security and General Administration of Customs as well.

6.

For those violating related regulations on administration of easy-made poison chemicals or rules of this announcement, Ministry of
Commerce will require to rectify and improve during a certain time limit, and even cancel the approved annual plan and suspend accepting
application of new year’s annual plan in accordance with practical situation.

The Ministry of Commerce

The Ministry of Public Security

The General Administration of Customs

August 30, 2006



 
The Ministry of Commerce, the Ministry of Public Security, the General Administration of Customs
2006-08-30

 







ANNOUNCEMENT NO.71, 2006 OF MINISTRY OF COMMERCE, PROMULGATING ARTICLE NAMES OF RELATED TEXTILES AND APPARELS, AND TAX NUMBER, TIME LIMIT FOR ADMINISTRATION AND RELATED REQUIREMENTS OF SOUTH AFRICA

Announcement No.71, 2006 of Ministry of Commerce, Promulgating Article Names of Related Textiles and Apparels, and Tax Number, Time
Limit for Administration and Related Requirements of South Africa

No.71 [2006]

In accordance with related articles of People’s Republic of China and the Public of South Africa MOU on Strengthening Bilateral Trade
and Economic and Technical Cooperation, South Africal started its unilateral import administration on a part of textiles products
originated from China from Sep 28, 2006 while China would not carry out export administration on the said products. For domestic
enterprises’ understanding of specifics of the import administration of South Africa on a part of textiles and apparels and convenience
of exporting related products, article names of related textiles and apparels, and tax number, time limit for administration and
related requirements of South Africa are now announced as follows:

1.

Article Names and Relevant Tax Number

Covering 31 categories of products, please refer to appendix for specific name and tax number.

2.

Time Limit for Administration

From Sep28, 2006 to Dec31, 2008

3.

Related requirements

When exporting above products to South Africa, enterprises strictly follow Sino-South Africa bilateral agreement and related laws
and regulations of South Africa.

Appendix: Article Names and Relevant Tax Number (omitted)

Ministry of Commerce

Sep 4, 2006



 
Ministry of Commerce
2006-09-04

 







ANNOUNCEMENT OF THE MINISTRY OF JUSTICE

Announcement o f the Ministry of Justice

No. 58

The following 54 representative offices of Hong Kong law firms in the Mainland, under the Regulation on the Administration of the
Mainland Representative Offices of the Law Firms from Hong Kong/Macao SARs (Order No. 70 of the Ministry of Justice), are allowed
to practice in the Mainland and provide legal services on the strength of the annual examination. It is hereby announced as follows.

I.

Beijing representative offices

1.

Woo￿￿Kwan￿￿Lee & Lo Beijing Representative Office(HK)

Date of Original Approval: September 6, 1993

Serial Number of the Practice License: No. 1-0002 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: Lee Kwan Hung￿￿Eddie

Domicile: Room 509, West Building No.3, Oriental Plaza, Chang’an St., Dongcheng District, Beijing

Postal Code: 100738

Tel: (010)85181928

Fax: (010)85181595

Website: www.wkll.com

E-mail￿￿wkllbj@wkllbj.com

2.

Chu & Lau Beijing Representative Office(HK)

Date of Original Approval: September 6, 1993

Serial Number of the Practice License: No. 1-0003 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: Lau Hon Chuen

Domicile: Room 1220, Guozhong Commercial Center, No. 33, Dengshikou St., Dongcheng District, Beijing

Postal Code: 100006

Tel: (010)65229937

Fax: (010)65229937

E-mail￿￿chuandlau@yahoo.com.cn

3.

Vivien Chan & Co￿￿Beijing Representative Office(HK)

Date of Original Approval: September 6, 1993

Serial Number of the Practice License: No. 1-0004 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: Vivien Chan

Domicile: Room 508, Chang’an Club, No. 10, East Chang’an Street, Dongcheng District, Beijing

Postal Code: 100006

Tel: (010)65227072￿￿65227069

Fax: (010)65226967

Website: www.vcclawservices.com

E-mail￿￿Beijing@vcclawservices.com

4.

W. K.To Beijing Representative Office (HK)

Date of Original Approval: June 6, 1996

Serial Number of the Practice License: No. 1-0005 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: To Wai Keung

Domicile: 09D2, Investment Promotion Bureau, No. 118 Jianguo Road, Chaoyang District, Beijing

Postal Code: 100022

Tel: (010)65683003

Fax: (010)65669681

Website: www.wktoco.com

E-mail￿￿mail@wktoco.com

5.

Wilkson & Grist Beijing Representative Office (HK)

Date of Original Approval: June 8, 2000

Serial Number of the Practice License: No. 1-0008 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: Grace Fung

Domicile: Room No. 5, Floor 10, Building W2, Oriental Plaza, No. 1, East Chang’an St., Dongcheng District, Beijing

Postal Code: 100738

Tel: (010) 85181521

Fax: (010) 85181520

Website: www.wilgrist.com

E-mail￿￿beijing@wilgrist.com

6.

Johnson Stokes & Master Beijing Representative Office (HK)

Date of Approval: January 9, 2002

Serial Number of the Practice License: No. 2-001 [2002]

Chief Representative: Robert Terence Tung Kwong Shien

Domicile: Room 2918-24 Building No. 1, China World Trade Center, Jianguomenwai St., Chaoyang District, Beijing

Postal Code: 100004

Tel: (010) 65052202

Fax: (010) 65052225

Website: www.jsm.com

E-mail￿￿jsmbj@jsm.com

7.

Deacons Beijing Representative Office (HK)

Date of Approval: January 9, 2002

Serial Number of the Practice License: No. 2-002 [2002]

Chief Representative: Cheung Wing Choi Franki

Domicile: Apartment No. 11, Floor No. 8, Office Building No. 1, West Oriental Trade Mall, Oriental Plaza, Dongcheng District, Beijing

Postal Code: 100738

Tel: (010) 85182338

Fax: (010) 85182339

Website: www.deaconslaw.com

E-mail￿￿ beijing@deaconslaw.com

8.

Anthony Chiang & Partners Beijing Representative Office (HK)

Date of Approval: April 3, 2002

Serial Number of the Practice License: No. 1-026 [2002]

Chief Representative: Anthony Chiang Sheung Yee

Domicile: Room 3202, Tower B, Pengruan Building, No. 26 Xiaoyun Road, Chaoyang District, Beijing

Postal Code: 100016

Tel: (010) 84580335

Fax: (010) 84580385

Website: www.Acp.com.hk

E-mail￿￿karenk@acp.com.hk

9.

Bird & Bird Law Firm Beijing Representative Office (HK)

Date of Approval: March 30, 2004

Serial Number of the Practice License: No. 1-0006 [2004]

Chief Representative: Marcus Henry Vass)

Domicile: Room 3614, Tower No. 1, China World Trade Center, No. 1, Jianguomenwai St., Chaoyang District, Beijing

Postal Code: 100004

Tel: (010) 65056667

Fax: (010) 65059469

Website: www. Twobirds.com

10.

Hong Kong Livasiri Beijing Representative Office (HK)

Date of Original Approval: October 20, 1992

Serial Number of the Practice License: No. 1-0001 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: David Fan Chun Shing

Domicile: Room 1105A, Donghai Center, No, 24 Jianguomenwai St., Chaoyang District, Beijing

Postal Code: 100004

Tel: (010) 65155922

Fax: (010) 65059469

E-mail￿￿ livasiri_bj@vip.163.com

11.

X. J. Wang & Co. Beijing Representative Office (HK)

Date of Approval: December 25, 2005

Serial Number of the Practice License: No. 1-0015 [2005]

Chief Representative: Wang Xiao Jun

Domicile: Room 2206, Huarun Building, Jianguomenbei St., Dongcheng District, Beijing

Postal Code: 100005

Tel: (010) 85192996

Fax: (010) 85191354

Website: www.xjwang.com.hk

E-mail￿￿xjw@xjwang.com.hk

12.

Philip K.H. Wong￿￿Kennedy Y. H. Wong & Co. Beijing Representative Office (HK)

Date of Approval: December 6, 2004

Serial Number of the Practice License: No. 2-0003 [2004]

Chief Representative: Micheal Wong Sui Wah

Domicile: 25G1, Tower A, Grand Orient Plaza, No. 2, Dongzhimenwai Xiaojie, Dongcheng District, Beijing

Postal Code: 100027

Tel: (010) 84479588

Fax: (010) 84479349

Website: www.pwkwco.com

E-mail: info@pwkwco.com.cn

13.

13. NG & Shum Beijing Representative Office (HK)

Date of Approval: March 30, 2004

Serial Number of the Practice License: No. 2-0001 [2004]

Chief Representative: Ng Siu Pang

Domicile: Floor 11, Huaxia Bank Building, No. 22 Jianguomennei St., Dongcheng District, Beijing

Postal code: 100005

Tel: (010) 85237860

Fax: (010) 65185057

Website: www.ngnshum.com

E-mail: shangjing@jctdlaw.com

II.

Tianjin representative offices

14.

Fredkan & Co Tianjin Representative Office (HK)

Date of Original Approval: February, 1998

Serial Number of the Practice License: No. 1-0024 [2002]

Date of Re-approval: August, 2002

Chief Representative: Xie Lizhong

Domicile: Room 1010, Tower A, International Economy &Trade Center, No. 59 Machangdao, Hexi District, Tianjin

Postal Code: 300203

Tel: 022 -23139761/23139762

Website: www.fredkan.com

E-mail￿￿fredkantj@yahoo.com.hk

III.

Shanghai representative offices

15.

Vivien Chan & Co Shanghai Representative Office (HK)

Date of Approval: January 9, 2002

Serial Number of the Practice License: No. 2-003 [2003]

Chief Representative: George A Ribeiro

Domicile: Room 1002, Headquarters Building, No. 168, Tibet Mid Road

Postal Code: 200001

Tel: 63525000

Fax: 63879111

Website: www.vcclawservices.com

16.

Deacons Shanghai Representative Office (HK)

Date of Approval: August 30, 2005

Serial Number of the Practice License: No. 3-0001 [2005]

Chief Representative: Elizabeth Ann Cole

Domicile: Room 2801, Fushi Square, No. 268, Tibet Mid Road

Postal Code: 200001

Tel: 63403588

Fax: 63403788

Website: www.deacons.com.hk

17.

Tanner de Witt, Solicitors Shanghai Representative Office (HK)

Date of Approval: August 30, 2005

Serial Number of the Practice License: No. 1-0013 [2005]

Chief Representative: Tanner de Witt

Domicile: Room 1818, Waitan Center, No. 222, Yan’an East Road

Postal Code: 200002

Tel: 61323875

Fax: 63351336

Website: www.tannerdewitt.com

18.

Fairbairn Catley Low & Kong Shanghai Representative Office (HK)

Date of Approval: December 25, 2002

Serial Number of the Practice License: No. 1-0033 [2002]

Chief Representative: Zhu Qinghua

Domicile: Room 4110, Building 41, Hong Kong New World Tower, No. 300, Huaihai Mid Road

Postal Code: 200021

Tel: 63353376

Fax: 63353370

Website: www.fclklaw.com.hk

19.

Christine M. Koo & IP, Solicitors & Notaries Shanghai Representative Office (HK)

Date of Approval: August 30, 2005

Serial Number of the Practice License: No. 1-0012 [2005]

Chief Representative: IP Shing Hing

Domicile: Floor 21, Global Building, No. 168, Yuyuan Road

Postal Code: 200040

Fax: 66970869

Website: www.cmkoo.com.hk

20.

Kwok & Yih Shanghai Representative Office (HK)

Date of Approval: April 19, 2002

Serial Number of the Practice License: No. 1-029 [2002]

Chief Representative: Guo Linguang

Domicile: Rooms 608-609, Building No. 1, Corporate Avenue, No. 222, Hubin Road

Postal Code: 200040

Tel: 63406333

Fax: 63406999

Website: www.hk.kny.com

21.

Philip K H Wong￿￿ Kennedy Y H Wong & Co. Shanghai Representative Office (HK)

Date of Approval: October 29, 1992

Serial Number of the Practice License: No. 1-0010 [2002]

Chief Representative: Kennedy Y.H.Wong

Domicile: Room 904, OOCL Plaza, No. 841, Yan’an Mid Road

Postal Code: 200040

Tel: 62890222

Fax: 62898248

Website: www.pwkwco.com.cn

22.

Wong and Chan Solicitors & Notaries Shanghai Representative Office (HK)

Date of Approval: October 27, 2004

Serial Number of the Practice License: No. 1-0008 [2004]

Chief Representative: Huang Xinmin

Domicile: Room 2702, Nanzheng Plaza, No. 580, Nanjing West Road

Postal Code: 200041

Tel: 52280692

Fax: 52341699

E-mail￿￿wongandchan@vip.sna.com

23.

Patrick Leong & Man Solicitors Shanghai Representative Office (HK)

Date of Original Approval: October 20, 1992

Serial Number of the Practice License: No. 1-0011 [2002]

Date of Re-approval: August 15, 2002

Chief Representative: Patrick T.C. Leong

Domicile: Room 102, Building No. 2, Lane 289, Hefei Road

Postal Code: 200031

Tel: 64330283

Fax: 62802731

E-mail￿￿anita.wang@126.com

24.

Alan Lam, Yam & PE Shanghai Representative Office (HK)

Date of Original Approval: September 6, 1993

Serial Number of the Practice License: No. 1-0012 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Lam Man Bun

Domicile: Tower C, Building No. 16, Dongzhan Commercial Building, No. 669, Beijing West Road

Postal Code: 200041

Tel: 62718257

Fax: 62718256

Website: www.shiuol.cn.net

25.

Clyde & Co. Shanghai Representative Office (HK)

Date of Approval: November 25, 2005

Serial Number of the Practice License: No. 1-0016 [2005]

Chief Representative: Chong Ik Wei

Domicile: Rooms 1106-1107, Huiya Building, No. 133 Yincheng North Road

Postal Code: 200120

Tel: 58775128

Fax: 58779128

Website: www.clydeco.com

26.

Frank Rocco Associates Shanghai Representative Office (HK)

Date of Approval: May 31, 2005

Serial Number of the Practice License: No. 1-0011 [2005]

Chief Representative: Frank William Rocco

Domicile: Room 701B, Financial Square, No. 333 Jiujiang Road

Postal Code: 200001

Tel: 63607046

Fax: 63604386

Website: www.fra-law.com

27.

Angela Wang & Co. Shanghai Representative Office (HK)

Date of Approval: May 15, 2003

Serial Number of the Practice License: No. 1-0001 [2003]

Chief Representative: Angela Wang

Domicile: Room 3708, Meilongzhen Square, No. 1308 Nanjing West Road

Postal Code: 200041

Tel: 62679773

Fax: 62723877

Website: www.angelawangco.com

28.

Charltons Shanghai Representative Office (HK)

Date of Approval: December 25, 2002

Serial Number of the Practice License: No. 1-0034 [2002]

Chief Representative: Charlton Julia Frances

Domicile: Rooms 307-308, Building 555, No. 555 Nanjing West Road

Postal Code: 200040

Tel: 62158251

Fax: 62158241

Website: www.charltonslaw.com

29.

Vincent T. K. Cheung Yap & Co. Shanghai Representative Office (HK)

Date of Original Approval: November 23, 1992

Serial Number of the Practice License: No. 1-0009 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Lee Kee Wai Frank

Domicile: Room 805, South Tower, Hong Kong Square, No. 283 Huaihai Mid Road

Postal Code: 200021

Tel: 63906886

Fax: 63906889

Website: www.vtkcyc.com

30.

Johnson Stokes & Master Shanghai Representative Office (HK)

Date of Original Approval: March 16, 1995

Serial Number of the Practice License: No. 1-0013 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Ho Kun Lok

Domicile: Rooms 2501-2504, Henglong Square, No. 1266 Nanjing West Road

Postal Code: 200040

Tel: 62880688

Fax: 62880131

Website: www.jsmshanghai.com

31.

Stephenson Harwood & Lo Shanghai Representative Office (HK)

Date of Approval: December 1, 2005

Serial Number of the Practice License: No. 2-0005 [2005]

Chief Representative: Jeremy Giovanni Sargent

Domicile: Floor 8, HSBC Building, No. 1000, Lujiazui Ring Road

Postal Code: 200120

Tel: 68410988

Fax: 68410525

Website: www.shl.com.hk

IV.

Nanjing representative offices

32.

Michael Cheuk, Wong & Kee Nanjing Representative Office (HK)

Date of Approval: October 27, 2004

Serial Number of the Practice License: No. 2-0002 [2004]

Chief Representative: Su Huixiang

Domicile: Room 2103, Tower A, Jinshan Building, Shanxi Road, Gulou District, Nanjing

Postal Code: 210009

Tel: 025-83202898

Fax: 025-83202898

E-mail￿￿ mcwk_nj@126.com

33.

P.C. Woo&Co. Nanjing Representative Office (HK)

Date of Approval: May 16, 2005

Serial Number of the Practice License: No. 2-0004 [2005]

Chief Representative: Lai Xianrong

Domicile: Room 1212, Tian’an International Building, No. 122 Zhongshan South Road, Nanjing

Postal Code: 210005

Tel: 025-57923773

Fax: 025-57923778

Website: www.pcwoo.com

E-mail￿￿ nanjing@pcwoo.com.hk

V.

Ningbo representative offices

34.

Ford￿￿Kwan & Company Solicitors &Notaries Ningbo Representative Office (HK)

Date of Approval: November 5, 2003

Serial Number of the Practice License: No. 1-0002 [2003]

Chief Representative: Zheng Zonghan

Domicile: Room 818, Zhongxin Ningbo International Hotel, No. 1, Jiangdong North Road, Ningbo

Postal Code: 315040

Tel: 0574-87376099

Fax: 0574-87727257

E-mail: inmail@fordkwan.com

VI.

Fuzhou representative offices

35.

Michael Cheuk, Wong & Kee Fuzhou Representative Office (HK)

Date of Original Approval: June 8, 2000

Serial Number of the Practice License: No. 1-0025 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Ji Huashi

Domicile: Apartment F, Floor 15, Guomao Square, No. 71, Wusi Road, Fuzhou, Fujian Province

Postal Code: 350001

Tel: 0591-7612393

Fax: 0591-7612181

Website: mcwk@tom.com

VII.

Guangzhou representative offices

36.

Gallant Y. T. Ho & Co. Guangzhou Representative Office (HK)

Date of Original Approval: August 20, 1992

Serial Number of the Practice License: No. 1-0014 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Tsui Kei Pang

Domicile: Room 830, Garden Building, Garden Hotel, No. 368, Huanshi East Road, Guangzhou

Postal Code: 510064

Tel: (020) 83338999-830

Fax: (020) 83765692

E-mail: gythogz@public.Guangzhou.gd.cn

37.

NG & Shum Solicitors Guangzhou Representative Office (HK)

Date of Original Approval: August 20, 2002

Serial Number of the Practice License: No. 1-0015 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Fu Xiaoxia

Domicile: Room 1102, Building No. 1, Dongjun Square, No. 836 Dongfeng East Road, Guangzhou

Postal Code: 510080

Tel: (020) 87678613

Fax: (020) 87604340

E-mail: ngshumgz@21cn.com

38.

David Y. Y. Fung & Co. Guangzhou Representative Office (HK)

Date of Original Approval: September 6, 1993

Serial Number of the Practice License: No. 1-0017 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Ho Kai Cheng

Domicile: 15 B, Accessory Building A, Guangdong International Hotel, No. 339 Huanshi Mid Road, Guangzhou

Postal Code: 510098

Tel: (020) 83311000

Fax: (020) 83311135

E-mail: dyyfgz@21cn.com

39.

Deacons Guangzhou Representative Office (HK)

Date of Original Approval: August 20, 2002

Serial Number of the Practice License: No. 1-0018 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Du Yueqin

Domicile: Room 1818, South Tower, Building No. 18, Guangzhou International Trade Center, No. 371-375, Huanshi East Road, Guangzhou

Postal Code: 510095

Tel: (020) 87785678

Fax: (020) 87770488

E-mail: Guangzhou@deaconslaw.com

40.

Stephensons Harwood & Lo Guangzhou Representative Office (HK)

Date of Original Approval: September 6, 1993

Serial Number of the Practice License: No. 1-0019 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: John Sirling Gale

Domicile: Room 1907, Guangzhou Peace World Plaza, No. 362-366, Huanshi East Road, Guangzhou

Postal Code: 510060

Tel: (020) 83880590

Fax: (020) 83863119

E-mail: www.shl.com.hk

41.

Tony Kan & Co. Solicitors & Notaries Guangzhou Representative Office (HK)

Date of Original Approval: May 4, 1995

Serial Number of the Practice License: No. 1-0020 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Xu Cijun

Domicile: 15 C Accessory Building A, Guangzhou International Building, No. 339, Huanshi Mid Road, Guangzhou

Postal Code: 510098

Tel: (020) 83350833

Fax: (020) 83311456

E-mail: Fauny_fong@163.com

42.

K. Y. Lo & Co, Solicitors, Guangzhou Representative Office (HK)

Date of Original Approval: March 16, 1995

Serial Number of the Practice License: No. 1-0021 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Li Man Pong

Domicile: Room 701, Tower North, Guangzhou World Trade Center, No. 371-375, Huanshi East Road, Guangzhou

Postal Code: 510095

Tel: (020) 87693246

Fax: (020) 87757988

E-mail: kylos704@163.com

43.

Stevenson, Wong & Co. Guangzhou Representative Office (HK)

Date of Approval: April 19, 2002

Serial Number of the Practice License: No. 1-030

Chief Representative: Lo Hang Fong

Domicile: Room 1704, Zhongxin Square, No. 233, Tianhe North Road, Guangzhou

Postal Code: 510613

Tel: (020) 87521228

Fax: (020) 87521268

E-mail: general@sw-prc.com

44.

Robertsons Guangzhou Representative Office (HK)

Date of Approval: December 25, 2002

Serial Number of the Practice License: No. 1-0035 [2002]

Chief Representative: Maurice Lee

Domicile: 12E Goldman Sachs Building, No. 109, Tiyu West Road, Tianhe District, Guangzhou

Postal Code: 510620

Tel: 38795260

Fax: 38795468

E-mail: info@robertsonshk.com

45.

K C Ho & Fong Guangzhou Representative Office (HK)

Date of Approval: January 8, 2004

Serial Number of the Practice License: No. 1-0004 [2004]

Chief Representative: He Junyao

Domicile: Room 3305, Building No. 4, Dongjun Square, No. 836, Dongfeng East Road, Guangzhou

Postal Code: 510080

Tel: (020) 87672930

Fax: (020) 87672516

E-mail: office@kcho-fong.com

46.

Wong & Fok Guangzhou Representative Office (HK)

Date of Approval: May 16, 2005

Serial Number of the Practice License: No. 1-0010 [2005]

Chief Representative: Huo Heping

Domicile: Room 3108, Jianlibao Building, No. 410, Dongfeng Road, Guangzhou

Postal Code: 510620

Tel: 86-20-83486598

Fax: 86-20-83487466

E-mail: info@wongfok.com

47.

C. L. Chow & Macksion Chan, Solicitors Guangzhou Representative Office (HK)

Date of Approval: November 1, 2005

Serial Number of the Practice License: No. 1-0014 [2005]

Chief Representative: C. L. Chow

Domicile: Room 2915, Dongshan Square, No. 69, Xianlie Mid Road, Guangzhou

Postal Code: 510095

Tel: (020) 87321480 87323299

Fax: (020) 87322706

E-mail: info@wongfok.com

48.

Messrs Augustine C. Y. Tong Co Solicitors Guangzhou Representative Office (HK)

Date of Approval: December 30, 2005

Serial Number of the Practice License: No. 1-0017[2005]

Chief Representative: Augustine C. Y. Tong

Domicile: Room 287, Shijiao Guangming North Road, Panyu District, Guangzhou

Tel: (020) 39991280

Fax: (020) 39991290

E-mail: at228prc@sohu.com

VIII.

Shenzhen representative offices

49.

Hasting & Co. Shenzhen Representative Office (HK)

Date of Original Approval: March 19, 1994

Serial Number of the Practice License: No. 1-0023 [2002]

Date of Re-approval: August 20, 2002

Chief Representative: Kong Yuen Hoong

Domicile: Room 2518, Building No. 25, Zhongjian Plaza, Shennan East Road, Shenzhen

Postal Code: 518000

Tel: (0755) 82175288

Fax: (0755) 82175168

E-mail: hastings@szonline.net

50.

Tony Kan & Co. Shenzhen Representative Office (HK)

Date of Approval: January 9, 2002

Serial Number of the Practice License: No. 2-005

Chief Representative: Tony Kan

Domicile: Room 2218, Nanguang Jiejia Building, No. 3037, Shennan Mid Road, Shenzhen

Postal Code: 518033

Tel: (0755) 83981205

Fax: (0755) 83017684

E-mail: szinfo@tonykan.com

51.

Li, Wang & Lam, Solicitors Shenzhen Representative Office (HK)

Date of Approval: January 8, 2004

Serial Number of the Practice License: No. 1-0003 [2004]

Chief Representative: Dennis Lam Siu Sun

Domicile: Room 5109, Building 51, Diwang Mall, Xinxing Square, No. 5002, Shennan East Road, Luohu District, Shenzhen

Postal Code: 518008

Tel: (0755)25836199

Fax: (0755) 25836299

E-mail: hklwlsz@yahoo.com.cn

IX.

Chongqing representative offices

52.

So Keung Yip & Sin Chongqing Representative Office

Date of Original Approval: August, 2004

Serial Number of the Practice License: No. 1-0005 [2004]

Date of Re-approval: May, 2005

Chief Representative: Ye Juyun

Domicile: Room 2706, Metropolitan Commercial Plaza, No. 68, Zourong, Yuzhong Road, Chongqing

Postal Code: 400010

Tel: 023-63729188

Fax: 023-63718368

Website (E-mail): chongqing@skys.law.com.hk

X.

Chengdu representative offices

53.

P. C. Woo & Co. CHENGDU Chengdu Representative Office (HK)

Date of Approval: April 3, 2002

Serial Number of the Practice License: No. 1-031

Chief Representative: Zheng Muzhi

Domicile: Tower K, Building No, 7, Guancheng Square, No. 308, Shuncheng Street, Chengdu, Sichuan

Postal Code: 610017

Tel: (8628) 8652 8737

Fax: (8628) 8652 8095

Website: https://www.pcwoo.com

XI: Xi’an representative offices

54.

Sit Fung Kwong & Shum Xi’an Representative Office (HK)

Date of Approval: April 19, 2002

Serial Number of the Practice License: No. 1-032

Chief Representative: Chen Weiliang

Domicile: Room 616, Zhongda International, No. 30, South Street, Xi’an, Shaanxi

Postal Code: 710002

Tel: 029-87203203

Fax: 029-87203033

E-mail: sfks@sfks-xian.com

Ministry of Justice

September 11, 2006



 
Ministry of Justice
2006-09-11

 







REPLY TO PROBLEM OF TAXATION ON INDIVIDUAL LIQUIDATED DAMAGES OBTAINED FROM TRANSFER OF INDIVIDUAL SHAREHOLDING

Reply to Problem of Taxation on Individual Liquidated Damages Obtained from Transfer of Individual Shareholding

Guo Shui Han [2006]No.866

Sichuan Local Administration of Taxation:

We have received the “Request for Problem of Taxation on Individual Liquidated Damages Obtained from Transfer of Individual Shareholding”
(Chuan Di Shui Fa [2006] No. 48) submitted by your administration. After study, we give the reply as follows:

According to related regulations in the Law of the People’s Republic of China on Individual Income Tax , after successfully transferring
shareholding, liquidated damages the transfer party obtains from the accept party because the failure of payment on time, are regarded
as income obtained from possession transfer. The liquidated damages of transfer party shall merge into possession transfer income,
and the taxation is calculated according to the item of “income from possession transfer”. The transfer party, who obtains the liquidated
damages, shall make the declaration and pay the tax to the taxation organ in charge.

The State Administration of Taxation

September 19, 2006



 
State Administration of Taxation
2006-09-19

 







CONSTITUTION ACT, 1982 – page 22

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