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CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING STRICT EXAMINATION OF EXPORT TAX REFUND AND ACCELERATION OF THE PROGRESS OF EXPORT TAX REFUND

Circular of the State Administration of Taxation concerning Strict Examination of Export Tax Refund and Acceleration of the Progress
of Export Tax Refund

Guo Shui Han [2006] No.1128

The state taxation bureaus of each province, autonomous region, municipality directly under the central government and city specifically
designated in the state plan:

In light of the statistics, the export taxes refunded for the whole country has reached 225.475 billion Yuan (not including tax exemption,
same as below) by the end of October, which accounts for 81.3% of the export tax refund plan which has already been distributed by
the State Administration of Taxation. Although the progress of export tax refund is basically normal from the overall perspective,
it is still somewhat slow in certain localities,. In order to carry out the spirit of the State Council in reforming export tax refund
mechanism and do well in export tax refund before the end of the year, all localities shall further accelerate the progress of export
tax refund on the basis of examining export tax refund in a more strict way. The specific matters are hereby notified as follows:

1.

Each locality shall earnestly implement the spirit of the State Council in reforming the export tax refund mechanism, further improve
the working efficiency of export tax refund, optimize services, and shall effectively accelerate the progress of export tax refund
and put an end to the occurrence of tax refund offences under the precondition of strict examination and approval and preventing
the occurrence of tax fraud cases. At present, the localities where the progress of export tax refund is relatively slow shall earnestly
analyze the reasons and promptly take steps.

2.

Further cutting down the amount of the unsettled tax refund which has been examined and approved. In accordance with the Monthly Statement
on the Progress of Export Tax Refund (Exemption) as reported by the tax refund departments of each locality, by the end of October,
the amount of the unsettled tax refund which has been examined and approved nationwide (which refers to the amount of the taxes refunded
each month which have been examined and approved by the tax refund departments but have not been refunded yet by the end of the month)
increases in comparison with that of September, of which the amount is 5.584 billion Yuan by the end of September, while it has increased
to 7.119 billion Yuan by the end of October. Therefore, all localities shall intensify the coordination and cooperation with the
local treasury departments, adopt practical and effective measures to timely withdraw the taxes which shall be refunded as examined
and approved from the treasury.

3.

The localities whose export tax refund plan is not sufficient by the end of the year shall timely contact the State Administration
of Taxation (the Import-export Taxation Department) for applying for additional export tax plan.

The State Administration of Taxation

November 27, 2006



 
The State Administration of Taxation
2006-11-27

 






CIRCULAR OF MINISTRY OF SCIENCE AND TECHNOLOGY ON DISTRIBUTING MEASURES FOR APPROVAL AND ADMINISTRATION OF SCIENTIFIC AND TECHNOLOGICAL ENTERPRISE INCUBATORS (INNOVATION CENTRE)

Circular of Ministry of Science and Technology on Distributing Measures for Approval and Administration of Scientific and Technological
Enterprise Incubators (Innovation Centre)

Guo Ke Fa Gao Zi [2006] No. 498

The competent departments of science and technology in all provinces, autonomous regions, municipalities directly under the central
government and cities specifically directly designated in the state plan, the Bureau of Science and Technology in Xinjiang Production
& Construction Corps and other relevant institutions:

For the purpose of implementing the Outline of Long and Medium-Term National Scientific and Technological Development Programme (2006-2020),
promoting the fast and sound development of scientific and technological enterprise incubators in an all-round way and further enhancing
and standardizing the administration of scientific and technological enterprise incubators, Ministry of Science and Technology has
formulated the Circular of Ministry of Science and Technology on Distributing Measures for Approval and Administration of Scientific
and Technological Enterprise Incubators (Innovation Centre), in accordance with the Circular of State Council on Supporting Policies
of Implementing Outline of Long and Medium-Term National Scientific and Technological Development Programme (2006-2020) (Guo Fa [2006]
No.6). It is hereby distributed and do follow it on the basis of the local realities.

Appendix: Measures for Approval and Administration of Scientific and Technological Enterprise Incubators (Innovation Centre)

Ministry of Science and Technology

December 7, 2006
Appendix:
Measures for Approval and Administration of Scientific and Technological Enterprise Incubators (Innovation Centre)
Chapter I General Provisions

Article 1

The present Measures are formulated in accordance with Circular of State Council on Supporting Policies of Implementing Outline of
Long and Medium-Term National Scientific and Technological Development Programme (2006-2020), for the purpose of implementing the
Outline of Long and Medium-Term National Scientific and Technological Development Programme (2006-2020) (Guo Fa [2005] No.44, hereinafter
referred to as the Outline of Programme), creating an environment of motivating independent innovation, propelling the conversion
of scientific and technological fruits, cultivating small and medium-sized scientific and technological enterprises, developing high-tech
industries, standardizing the administration of scientific and technological enterprise incubators in our country and promoting their
healthy development and striving to build a innovative country.

Article 2

Scientific and technological enterprise incubators (or high-tech innovation centres, hereinafter referred to as innovation centres)
are institutions of scientific and technological innovation aimed at promoting the conversion of scientific and technological fruits
and cultivating high-tech enterprises and entrepreneurs. Innovation centres are an integral part of the national innovation system
and the core of the regional one.

Article 3

The State Council and the competent departments of science and technology at various levels are in charge of the macro-regulation
of and shall provide technical guidance to innovation centres.

Chapter II Major Functions and Objectives

Article 4

Innovation centres aim at providing for incubated enterprises the shared facilities of research and development, pilot manufacturing,
operation area and office and the services in various fields such as policy, management, law, accounting, financing, market extension
and training, etc., so as to reduce the risks and costs of innovation, raise the survival and success rates of those enterprises
and cultivate successful scientific and technological enterprises and entrepreneurs.

Article 5

Innovation centres shall establish operating mechanisms suited to the socialist market economy and strive to improve their services
through various means and methods. They shall strive to realize a virtuous cycle of independent accounting, self-operating, self-constraint
and self-development and fully utilize the research, experiment, testing and manufacturing of local scientific and technological
institutions, higher education institutions, enterprises and their service agencies with a view to expanding their service functions
and raising the level of incubating service.

Article 6

The state encourages to establish specialized technology innovation centres for the purpose of raising the service level and quality
of innovation centres. Specialized technology innovation centres refer to those which focus on a special technical area with specific
incubating objects and specialized conditions, content and management team, aiming to cultivate and develop high-tech enterprises
of a certain technical field.

Chapter III The Approval and Administration of State High-Tech Innovation Centres

Article 7

Innovation centres at the prefecture level and above may apply for approval in accordance with the present Measures after being filed
with local provincial departments of science and technology.

Article 8

The department of science and technology under the State Council is in charge of the approval and administration of state high-tech
innovation centres.

Article 9

The requirements as follows shall be met to be approved as the state high-tech innovation centre:

1.

clear orientation and in line with the conditions listed in Article 2 ;

2.

strong leadership, rational setups, and more than 70% of the management possessing a junior college degree and above;

3.

having more than 10000 m2 of disposable area (more than 5000 m2 in case of specialized technology innovation centres), with incubated
enterprises covering more than 2/3 of it;

4.

complete service facilities and good service functions to provide services in various fields in commerce, capital, information, consultancy,
market, training, technological development and exchange and international cooperation, etc.

5.

good management practice, strict financial management system, complete statistic data of the innovation centre and incubated enterprises
and reporting required them to Ministry of Science and Technology for at least 2 consecutive years;

6.

with more than 80 incubated enterprises in the disposable area of the innovation centre (more than 50 in case of specialized technology
innovation centres);

7.

with altogether more than 25 graduate enterprises, and more than 1000 job opportunities provided by them and other incubated enterprises
(the figures shall be 15 and 500 in case of specialized technology innovation centres);

8.

with more than 3 million RMB of seed fund or incubating fund, and having established regular business relations with investment and
guarantee agencies;

9.

with more than 3 years of actual operating time and in good operation status;

10.

specialized technology innovation centres shall have specialized technology platforms or pilot bases and specialized capabilities
of technical consultancy and management training.

Article 10

Incubated enterprises of state high-tech innovation centres shall meet the requirements as follows:

1.

with the registered location and office area of the enterprises within the incubating area of the innovation centre;

2.

newly registered or established for less than 2 years before applying to enter the innovation centre;

3.

incubating for no more than 3 years in the innovation centre;

4.

with no more than 2 million RMB as the registered capital;

5.

with a turnover of no more than 2 million RMB the previous year for enterprises which move in;

6.

renting less than 1000 m2 of the incubating area of the innovation centre;

7.

the programmes or products the enterprises research on, develop and manufacture falling within the scope of China High-Tech Product
Catalogue issued by Ministry of Science and Technology, etc.;

8.

the head to be scientific and technological personnel familiar with the research and development of the products of the enterprise.

Article 11

Graduate enterprises from state high-tech innovation centres shall meet at least two of the requirements as follows:

1.

approved by the competent departments of science and technology at the provincial level to be high-tech enterprise;

2.

having operated for more than 2 years, in good operation, the major products having considerable production scale, the annual income
from technology, industry and trade totaling more than 5 million RMB and with more than 1 million RMB as the fixed assets and self-possessed
fund;

3.

having established modern corporate structure and sound financial system.

Article 12

The application of state high-tech innovation centres shall be first filed to the local provincial departments of science and technology
and after examination, and the latter shall report it to the department of science and technology under the State Council, which
will organize experts to evaluate it and decide on its approval on the basis of the evaluation. High-tech innovation centres which
meet the requirements in Articles 9, 10 and 11 will be granted the plate of “State High-Tech Innovation Centres” and publicized.
They will remain subordinate to the original governing department.

Article 13

The department of science and technology under the State Council will conduct an annual appraisal to the state high-tech innovation
centres. Those which fail to meet the requirements for two consecutive years will be disqualified.

Chapter IV Policies and Measures

Article 14

State high-tech innovation centres will be exempted from business tax, income tax, property tax and urban and township land use tax
for a certain period of time as of the date of approval; the measures for implementation will be formulated by the departments of
finance and taxation under the State Council.

Article 15

In accordance with Law of the People’s Republic of China on the Promotion of Small and Medium-sized Enterprises, local governments
at various levels and the competent departments of science and technology shall formulate favourable policies in terms of planning,
land use and finance, etc.

Article 16

The department of science and technology under the State Council will incorporate national innovation centres into the scope of plan
of national scientific and technological development. The competent departments of science and technology at various levels and the
administrative agencies of state high-tech innovation centres shall incorporate the work of innovation centre into the regional plan
of scientific and technological development and provide necessary support for their construction and development.

Article 17

The state supports and encourages local governments at various levels to establish innovation centres which are for public good and
guide the development of regional innovation system; the state supports and encourages the establishment of innovation centres of
various forms by enterprises, individuals and other institutions.

Article 18

The State Council and the local competent departments of science and technology at various levels will conduct an appraisal to the
work of innovation centre at irregular intervals and commend those with remarkable contribution to the innovation centres.

Chapter V Supplementary Provisions

Article 19

The provincial departments of science and technology may formulate measures for approval and administration of provincial high-tech
innovation centres according to Chapter 3 of the present Measures.

Article 20

The department of science and technology under the State Council shall be responsible for the interpretation of the present Measures.



 
Ministry of Science and Technology
2006-12-07

 






ANNOUNCEMENT ON THE FIRST PUBLIC BIDDING FOR EXPORT QUOTAS OF TALC LUMP (POWDER) OF 2007

Announcement on the First Public Bidding for Export Quotas of Talc Lump (Powder) of 2007

The first public bidding for export quotas of talc lump (powder) of 2007 will start on December 15, 2006. In accordance with the relevant
provisions of Measures for the Invitation of Bid for Export Commodity Quotas and Detailed Rules on the Implementation of the Invitation
of Bid for Export Quota of Industrial Products (Wai Jing Mao Mao Fa [2001] No.626), the relevant matters are promulgated as follows:

I.

Name and Scope of the Commodities under the Invitation for Bid

Talc Lump (Powder)

Custom Coding of the Commodities:

25261020 Talc, not crushed or powdered

25262020 Talc, crushed or powdered

II.

Amount of Biding:

Amount of this public bidding of talc lump (powder): 310,000 tons

III.

Time for Bid

Time for Biding: From December 15, 2006 to December 18, 2006

Time for Ending the Invitation for Bidding: 16￿￿0, December 18, 2006

Time for Opening Bid: 10￿￿0, December 19, 2006

IV.

Means of Bid

Bids will be conducted via www.ec.com.cn. An enterprise may send only one electronic bid document before the time point for ending
the invitation for bidding. When an enterprise successfully sent more than two (including two) electronic bid documents, the bid
documents, shall be regarded as invalid.

China International Electronic Commerce Center (EDI) shall be responsible for the technical guarantee work for the electronic bids.
Problems on concrete operation shall be interpreted by EDI.

Tel.: 010-67870108 (Call-Center)

010-67800472, 67800334, 67800365, 67800045

Fax: 010-67800343

V.

Amount of Bid

1.

The minimum amount of bid is 200 tons, the maximum amount of bid shall be classified according to the average annual amount of export
goods supply from 2003 to 2005 of the enterprise. The specific scheme for the classification is as follows:

Average Annual Amount of Export Goods Supply￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿Maximum Amount of Bid

￿￿￿￿equal or greater than 1,000 tons￿￿￿￿￿￿￿￿￿￿￿￿average annual amount of export goods supply ￿￿48%

￿￿￿￿￿￿￿￿￿￿less than 1,000 tons￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿￿700 tons

2.

Average Annual Amount of Export Goods Supply=Actual Average Annual Amount of Export￿￿.9 + Actual Average Annual Sum of Export + National
Average Unit Price of Export￿￿.1+ Average Annual Amount of Goods Supply￿￿.05

Given that the actual average annual amount of export of an enterprise is greater than its average annual amount of goods supply,

Average Annual Amount of Export Goods Supply=Actual Average Annual Amount of Export￿￿.9+ Actual Average Annual Sum of Export/ National
Average Unit Price of Export￿￿.1

3.

Any bid document with an amount of bid above its maximum or below its minimum amount of bid shall be treated as an invalid bid.

VI.

Base Price for Bid

A base price of bid is set up for this invitation for bid. A bidding enterprise may directly incept the base price for bid as determined
by the Committee for Invitation for Bid in its own electronic bid document.

Any bid documents with a price level lower than the level of the base price for bid as provided by the Committee for Invitation shall
be treated as an invalid bid.

VII.

Price of Winning Bid and Amount of Winning Bid

The bid prices of all the bidding enterprises shall be sorted in descending order. The amounts of bid of the enterprises shall be
accumulated according to their order. When the accumulative amount of bid equals the total amount of invitation for bid, the enterprises
which are reckoned in the accumulative total amount of bid (i.e. the total amount of bid) shall be the bid winners.

The amount of winning bid of a bid winner is its amount of bid. If the total amount of bid of the enterprises at the base price level
exceeds the rest amount of quotas, the rest quotas shall be distributed among the enterprises at this price level. Any enterprise
whose amount of winning bid is less than the minimum amount of bid shall be taken as failing to win the bid.

The price of winning bid of an enterprise shall be its price of bid.

VIII.

Inquiry of the Result of Winning Bid

This invitation for bid shall be opened at 10￿￿0, December 19, 2006, and the preliminary result of winning bid will be promulgated
on www.ec.com.cn on the morrow. In case an enterprise has any question, it may submit to the Public Bidding Administration before
15￿￿0, December 22. Any bidding enterprise may inquire about its status of winning bid via www.ec.com.cn after December 25. The
Public Bidding Administration will not issue a written Notice for Winning Bid to each enterprise.

IX.

Deposit for Winning Bid

The deposit for winning bid for this invitation for bid is 10% of the award amount for the bid winner. Any enterprise, after it wins
the bid, shall remit the deposit for winning bid (price of winning bid ￿￿mount of winning bid￿￿0%) into an appointed bank account
before February 28, 2007.

Name of the Entity: China Chamber of Commerce of Metals Minerals & Chemicals Importers & Exporters

Bank for Opening the Account; Beijing Wanda Square Branch of China CITIC Bank

Account Number: 7112410182600001325

As for any enterprise which fails to pay the deposit for winning bid, the Bidding Office shall execute in accordance with the relevant
provisions of Measures for Invitation of Bid and the Detailed Rules on the Implementation thereof.

X.

The Address of the Bidding Office of Export Quotas of Talc Lump (Powder): 17/F, Prime Tower, No. 22 Chaowai Street, Chaoyang District,
Beijing

Postal Code: 100020

Tel.: 010-65882501-1721, 1730, 1732

Fax: 010-65882509

Committee for the Invitation for Bid for Export Commodity Quotas

December 11, 2006



 
Committee for the Invitation for Bid for Export Commodity Quotas
2006-12-11

 






CIRCULAR OF THE STATE ADMINISTRATION FOR INDUSTRY AND COMMERCE CONCERNING RELATED ISSUES ON CARRYING OUT THE INDUSTRIAL AND COMMERCIAL REGISTRATION OF RESTRUCTURED FOREIGN-FUNDED BANKS

Circular of the State Administration for Industry and Commerce concerning Related Issues on Carrying Out the Industrial and Commercial
Registration of Restructured Foreign-funded Banks

Gong Shang Wai Qi Zi [2006] No. 240

The administrations for industry and commerce at the provincial and municipal level of the localities where all subsidiaries and sub-branches
of restructured foreign-funded banks are situated:

For the purpose of implementing the Regulation on the Administration of Foreign-funded Banks, safeguarding the smooth progress of
the restructuring of foreign-funded banks, the related issues concerning the industrial and commercial registration of restructured
foreign-funded banks are hereby announced as follows upon consultation with China Banking Regulatory Commission:

I.

Completely realizing the importance of restructuring to foreign-funded banks, and actively supporting and cooperating with the related
departments in the implementation of the legal person-oriented policies for foreign-funded banks.

To encourage and guide the foreign banks to restructure their subsidiaries as established within the territory of China to those that
have been registered in China with the status of legal person on the basis of their own free will and the commercial principles,
and to apply legal person-oriented policies to these banks is an important measure for China to conscientiously perform the commitments
to the WTO, and to adjust the policies on surveillance on foreign-funded banks at the time of ensuring all-round opening up to foreign-funded
banks. This measure is advantageous for fully enhancing the level of opening up of China’s banking industry, is instrumental in strengthening
the initiative, validity and sufficiency of surveillance on foreign-funded banks, and helps maintain the safety of financial system
in China and safeguard the interests of depositors. The administrations for industry and commerce relating to the restructuring of
foreign-funded banks shall realize the importance and influences of this work completely, actively cooperate with the related departments
in the implementation of the legal person-oriented policies for foreign-funded banks, and pay attention to restructuring of foreign-funded
banks.

II.

Distinguishing restructuring types, and simplifying registration procedures.

The restructuring of foreign-funded banks is concerned with the registration for annulling the former subsidiaries of foreign banks,
and the registration for establishing foreign-funded corporative banks and the subsidiaries thereof. On the basis of exercising the
administrative duties in accordance with related laws, the related registration procedures shall be simplified for the purpose of
effectively implementing the legal person-oriented policies.

(1)

In case a foreign bank’s subsidiary is restructured into a corporative bank, the corporative bank shall assume all the assets and
liabilities of the restructured subsidiary, and shall submit to the registry organ a letter of commitment on succeeding the restructured
subsidiary’s credits, debts and other civil liabilities. The restructured subsidiary may be annulled directly without liquidation.
The contributed operation funds of the foreign bank’s former subsidiary may be added up as a part of the corporative bank’s registered
capital upon audition, and be calculated in a combined manner at the historical exchange rate. When applying for establishment registration,
the corporative bank may verify the operation funds accumulation of the former subsidiary and the newly increased registered capital
in the capital verification report it submits, and shall affix the capital verification report and audit report as made when the
former subsidiary was established as the attachments.

(2)

Where a foreign bank’s subsidiary is restructured into a corporative bank’s subsidiary, the corporative bank’s subsidiary shall assume
all the assets and liabilities, etc. of the restructured subsidiary, and the corporative bank shall submit to the registry agency
a letter of commitment on succeeding the restructured subsidiary’s credits, debts and other civil liabilities. The restructured subsidiary
may be annulled directly without liquidation. The contributed operation funds of the foreign bank’s former subsidiary may be regarded
as a part or all of the operation funds of the corporative bank’s subsidiary, and be calculated in a combined manner at the historical
exchange rate. When applying for establishment registration, the corporative bank’s subsidiary shall convert the capital verification
report it submits with the former subsidiary’s operation funds, and shall affix the capital verification report and audit report
made when the former subsidiary was established as the attachments.

(3)

Where a foreign bank’s subsidiary is partially restructured into a corporative bank or a corporative bank’s subsidiary, it shall be
handled according to the aforesaid procedures; if the other part of the foreign bank’s subsidiary continues to be preserved, the
subsidiary shall go through the formalities for modification registration in accordance with related laws.

(4)

The corporative bank may prepare for its establishment or handle the business affairs thereof at the same address as that of the corporative
bank or its subsidiary under planned establishment before the restructuring is finished.

III.

Carrying out the successful coordination and cooperation, and enhancing the work efficiency.

(1)

Doing well in the link-up with the examination and approval department. Concerned with any item for advance approval as prescribed
in any law or administrative regulation(such as registered capital, operation funds, business scope, domicile or business address,
legal representative or major principal), the examination and approval department shall issue the approval document accordingly in
advance.

(2)

Doing well in the link-up with the registry agency. In case the registration of a restructured subsidiary of a foreign bank is under
the registration jurisdiction of the same registry agency, the annulment registration thereof shall be made concurrently with the
establishment registration of the corporative bank or the subsidiary thereof; in case they are under the registration jurisdiction
of a different registry agency, the annulment of the restructured subsidiary, and the establishment of the corporative bank and the
subsidiary thereof shall be concurrently registered by the different registry agencies under the coordination of the State Administration
for Industry and Commerce.

IV.

Simplifying registration documents, and regularizing documents requirements.

The registration of restructured foreign-funded banks may concern abundant registration documents and requirements. On the basis of
exercising administrative duties in accordance with related laws, we have printed the list of all possible documents for the registration
of restructuring and hereby issue it to you (see Attachment for details). Please implement them accordingly. In case of any question
that occurs in the implementation, please contact with the foreign capital bureau of the State Administration for Industry and Commerce
in a timely manner.

Attachment: “List of Documents for Registration of Restructured Foreign-funded Banks”

State Administration for Industry and Commerce

December 19, 2006
Attachment:
List of Documents for Registration of Restructured Foreign-funded Banks

(I)

Documents to be submitted for the ratification of name in advance:

1.

the Application Letter for Ratification of the Name of the Enterprise in Advance as signed by the investor (foreign bank);

2.

a photocopy of the investor’s qualification certificate; and

3.

other documents to be submitted as required by the State Administration for Industry and Commerce.

(II)

Documents to be submitted for the annulment of a foreign bank’s subsidiary:

1.

the application letter for annulment registration of the foreign bank’s subsidiary, which is signed by the foreign bank’s board chairman
or general manager;

2.

the approval document of the examination and approval department (CBRC’s approval concerning the restructuring);

3.

the evidence on succession by the corporative bank of the credits, debts and other civil liabilities of the foreign bank’s subsidiary
(no liquidation report or liquidation announcement certificate needs to be submitted);

4.

the tax payment certificates as issued by the customs and the taxation department (or corresponding documents);

5.

business license and a photocopy thereof; and

6.

other documents as prescribed by the State Administration for Industry and Commerce.

(III)

Documents to be submitted for the establishment of a solely foreign-funded bank:

1.

the application letter for registration of the establishment that is signed by the candidate for legal representative;

2.

the approval document as issued by the examination and approval department (the financial business permit and the approval);

3.

articles of association;

4.

circular in respect of the ratification of the name in advance;

5.

certificate on qualification of the overseas bank (it may be exempted from submission if such a certificate has already been submitted
to the same administration for registration; if an institution has been established within the territory of China, it only needs
to submit a photocopy without notarization or certification);

6.

the post-holding documents, qualification approval documents and identity certificates of the legal representative, the directors,
the supervisors and the managers;

7.

the capital verification report as issued by a legally established capital verification institution;

8.

the certificate of domicile;

9.

the power of attorney for service of legal documents; and

10.

other documents as required by the State Administration for Industry and Commerce.

(IV)

Documents to be submitted for the establishment of a corporative bank’s subsidiary

1.

the application letter as signed by the legal representative for the registration of the established subsidiary;

2.

the approval document of the examination and approval department (the financial business permit and CBRC’s approval);

3.

the post-holding qualification approval document of CBRC on the principle of the subsidiary;

4.

the post-holding document and the identity certificate of the principle of the subsidiary;

5.

the certificate for capital verification;

6.

the certificate of domicile; and

7.

other documents as required by the State Administration for Industry and Commerce.



 
The State Administration for Industry and Commerce
2006-12-19

 






ANNOUNCEMENT NO.74, 2006 OF THE GENERAL ADMINISTRATION OF CUSTOMS ON ADOPTING THE ANNOTATIONS ON THE HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM (2007 EDITION) FOR NOTING IMPORT-EXPORT TARIFF COMMODITIES AND ITEMS THEREOF

Announcement No.74, 2006 of the General Administration of Customs on Adopting the Annotations on the Harmonized Commodity Description
and Coding System (2007 Edition) for Noting Import-export Tariff Commodities and Items thereof

[2006] No. 74

In accordance with the related provisions on rights and obligations of the contracting states in the Convention of the Harmonized
Commodity Description and Coding System, we hereby proclaim as follows:

As from January 1,2007, an import-export tariff, as based on the Harmonized Commodity Description and Coding System (2007 Edition)
(hereinafter referred to as the Harmonized System) of the World Customs Organization was adopted. With a view to guaranteeing the
uniform understanding and implementation of the Harmonized System by each contracting state, the World Customs Organization has formulated
the Annotations on the Harmonized Commodity Description and Coding System, which are the statutory annotations on the scope and descriptions
of commodities under the items of the Harmonized System. The General Administration of Customs has organized the print of the Annotations
on the Harmonized Commodity Description and Coding System, which is one of the legal bases for the Chinese costumes to classify import-export
tariff commodities.

The General Administration of Customs

December 27, 2006



 
The General Administration of Customs
2006-12-27

 






CIRCULAR OF THE MINISTRY OF FINANCE, THE STATE ADMINISTRATION OF TAXATION, THE MINISTRY OF COMMERCE AND THE MINISTRY OF SCIENCE AND TECHNOLOGY ON RELEVANT POLICIES CONCERNING THE PILOT PROGRAM ON ENCOURAGING THE DEVELOPMENT OF TECHNICALLY ADVANCED SERVICE ENTERPRISES IN SUZHOU INDUSTRIAL PARK






Circular of the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce and the Ministry of Science and
Technology on Relevant Policies Concerning the Pilot Program on Encouraging the Development of Technically Advanced Service Enterprises
in Suzhou Industrial Park

Cai Shui [2006] No. 147

The Bureau of Finance of Jiangsu province, state taxation bureaus, local taxation bureaus, departments of foreign trade and economic
cooperation, commissions of trade and economy, departments of science and technology, and administration committee of Suzhou Industrial
Park:

For the purpose of further improving the policy-supporting system of high-tech industry, pushing forward the development of technically
advanced service enterprises, promoting the elevation of technological innovation and technical service capabilities of enterprises,
enhancing the comprehensive competitiveness of high-tech industry in China, and in accordance with the spirit of relevant decisions
by the State Council, the related supporting policies concerning the pilot work on encouraging the development of technically advanced
service enterprises in Suzhou Industrial Park are herby notified as follows:

Article 1

Supporting Policies on pilot technically advanced service enterprises

1.

As of July 1, 2006, the scope of ascertainment of high-tech enterprises in Suzhou Industrial Park shall be enlarged and technically
advanced service enterprises that conform to the conditions provided by Article 3 of the present Circular shall be ascertained as
high-tech enterprises.

2.

As of July 1, 2006, the enterprise income tax of domestic or foreign-invested technically advanced service enterprises ascertained
as high-tech enterprises shall be taxed at the reduced rate of 15%.

3.

As of July 1, 2006, the reasonable actual wage expenses in technically advanced service enterprises ascertained as high-tech enterprises
may be deducted before the enterprise income tax.

4.

As of July 1, 2006, as regards the employee education expenses drawn and actually used by technically advanced service enterprises,
the part that is not more than 2.5% of the total wages that year may be deducted before the enterprise income tax.

5.

As of July 1, 2006, technically advanced service enterprises ascertained as high-tech enterprises may enjoy relevant preferential
policies for high-tech enterprises except taxation policies.

Article 2

Scope of Pilot Technically Advanced Service Enterprises

1.

Software development and service enterprises: including the development of industry application software, embedded software and customized
software, as well as software technical service, etc.

2.

Product technological development and industrial design service enterprises: including the development of product production technologies,
the design of outward appearances of products, the design of structure as well as mold design service, etc.

3.

Information technology development service enterprises: including the design of integrated circuit products, system integration as
well as the offering of E-commerce platform and integrated circuit tests service, etc.

4.

Information technology outsourcing service enterprises: including system operation, system application and fundamental information
technology outsourcing service, etc.

5.

Technological business flow outsourcing service enterprises: including the offering of design of business flow to other enterprises,
as well as database management such as data integration, data processing and data analysis concerning internal management of enterprises,
business operation and supply management, as well as information service, etc.

See the Appendix for detailed information on the scope of application of the above-mentioned development service, product technological
development and industrial design service, information technology development service, information technology outsourcing service
and technological business flow outsourcing service.

Article 3

The Ascertainment and Administration of Pilot Technically Advanced Service Enterprises

1.

The ascertaining conditions of technically advanced service enterprises that are to enjoy pilot policies

The technically advanced service enterprise that is to enjoy pilot policies shall satisfy the following conditions:

(1)

It shall engage in one or two of the businesses that fall within the scope provided by Article 2 of the present Circular.

(2)

The registration place of the enterprise and working site shall be within the Suzhou Industrial Park.

(3)

It boasts corporate capacity and bears no law-violating activities in the recent two years in import and export business management,
financial management, taxation management, foreign exchange management and Customs management with the business stably improving.

(4)

Employees with junior college diploma or above thereof shall account for more than 70% of the total number of employees.

(5)

The income obtained by the enterprise from business within the scope provided by Article 2 of the present Circular shall account
for more than 70% of the total income of the enterprise that year.

(6)

Enterprises that engage in outsourcing service shall bear relevant international qualification certifications and sign outsourcing
service contracts with overseas customers. In addition, the income from international (FOB) outsourcing business offered to overseas
customers shall not be less than 70% of the total income of the enterprise that year.

2.

Administration of Ascertainment of Pilot Technically Advanced Service Enterprises

(1)

The science and technological authorities of Jiangsu province, jointly with the financial, taxation and commercial authorities at
the provincial level shall, in accordance with the provisions of the present Circular, formulate concrete administrative measures
and submit them to the Ministry of Science and Technology, the Ministry of Finance, the State Administration of Taxation and the
Ministry of Commerce for record.

(2)

The technically advanced service enterprise that conform to the above-mentioned conditions shall, in accordance with the provisions
of the present Circular and the Administrative Measures, file an application to the administrative committee of Suzhou Industrial
Park who shall submit it to the scientific and technological, taxation as well as commercial authorities of Jiangsu province for
examination and approval. In case the application is approved, the scientific and technological, taxation as well as commercial authorities
of Jiangsu province shall jointly ascertain the enterprise as a high-tech enterprise. The name list of the ascertained enterprises
shall be submitted on a timely basis to the Ministry of Science and Technology, the Ministry of Finance, the State Administration
of Taxation and the Ministry of Commerce for record.

(3)

The technically advanced service enterprise that has been ascertained shall, with relevant ascertaining documents, handle matters
like tax reduction and tax exemption with local taxation authorities.

(4)

The administrative committee of Suzhou Industrial Park jointly with the scientific and technological, taxation as well as commercial
authorities thereof shall make follow-up administration on the ascertained technically advanced service enterprises that enjoy pilot
policies. As regards enterprises that alter the business scope, merge with or separate from other entities, change their production
line or re-domicile, if the ascertaining conditions are not satisfied, the qualification to enjoy pilot policies shall be cancelled
on a timely basis upon approval by authorities at a higher level.

Article 4

The administrative committee of Suzhou Industrial Park jointly with the scientific and technological, taxation as well as commercial
authorities thereof shall deliberately carry out the provisions of the present Circular, undertake communication and coordination
with earnest efforts, and in accordance with the pilot implementation, try every effort to investigate into the concrete technical
standards of technically advanced service enterprises so as to further improve relevant policies. Any problem encountered during
the pilot work, shall be reported on a timely basis to the Ministry of Science and Technology, the Ministry of Finance, the State
Administration of Taxation and the Ministry of Commerce level by level.

Article 5

After the above pilot policies came into effect, provided that the State undergo tax system reform or adjust relevant policies, the
new policies shall prevail.

Appendix:

The Scope of Ascertainment of Technically Advanced Service Enterprises in Suzhou Industrial Park (on Trial)

Ministry of Finance

State Administration of Taxation

Ministry of Commerce

Ministry of Science and Technology

December 31, 2006




Appendix

￿￿

Appendix:

The
Scope of Ascertainment of Technically Advanced Service Enterprises in Suzhou
Industrial Park (on Trial)

￿￿

1. Software
Development and Service

Category Scope
of Application
development
of industry application software		 software
development concerning such
industries as business management, production management, supply chain management,
CAD,
education, human resources, Customs management, logistics,
geographical information management, etc
development
of embedded software		 the
development of special-purpose software which embeds in the equipment
and controls its movement
development
of customized software		 customize
software system in accordance with the requirements of the customers
software
technical service		 technical
service such as software consultation, maintenance, training and
modulation, etc.

2.
Product
technological development and industrial design service

Category Scope
of Application
development
of products and technologies		 the
development of products and technologies in natural science and relevant
fields
industrial
design		 the
design of the outside appearances of products, the design of structure,
the design of mold, and the design
of products, etc.

3.
Information
technology development service

Category Scope
of Application
the
design of integrated circuit		 the
design of integrated circuit products as well as relevant technical
supporting services, etc.
system
integration		 system
integration used in electronic government affairs, business management,
finance, insurance, commerce, hospitals
and transportation, etc.
offering
E-commerce platform		 to
offer information platform for E-trade
test
platform		 offering
test platform for the development and application of integrated circuit

4.
Information
technology outsourcing service

Category Scope
of Application
information
system operation service		 to
undertake the integration service for customers￿￿ internal information
system, network management, desktop
management, the development of
application program and maintenance service
service
of information system application		 to
undertake service of information system application such as information
engineering, geographical information
system and long-distance
maintenance, etc.
service
of fundamental information technology		 to
undertake service of fundamental information technology such as the
development of information technology,
the development and design of
software, the integration or arrangement of fundamental information
technology
management platform, etc.

5.
Technological
business flow outsourcing service

Category Scope
of Application
Service
of design of business flow of enterprises		 to
offer service of flow design to customer enterprises such as internal
management and business operation,
etc.
service
of internal management database of enterprises		 to
offer such services as the analysis, investigation, management and use
of data concerning other internal
management such as backstage
management, human resources management, wages and welfare management and
financial
accounting and auditing management; to undertake the service
of operation, data processing and integration for data (information)

centers such as data of banks, credit cards, all kinds of insurances,
insurance indemnities, medical-care/physical
examination as well as tax
and legal data of customers.
service
of business operation of enterprises		 to
offer technology development service for customer enterprises as well as
customer analysis and database management
service for the operation,
sales and after-sale service of enterprises
service
of supply chain management of enterprises		 to
offer the overall plan of purchasing and logistics for customers as well
as database service



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

Announcement of the Supreme People’s Court

Fa Shi [2007] No. 1

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

January 12, 2007

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

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

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

Article 1

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

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

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

Article 2

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

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

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

Article 3

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

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

Article 4

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

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

Article 5

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

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

Article 6

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

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

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

Article 7

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

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

Article 8

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

 
The Supreme People’s Court
2007-01-12

 



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

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

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

Article 1

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

Article 2

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

Article 3

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

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

Article 4

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

Article 5

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

Article 6

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

(1)

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

(2)

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

(3)

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

Article 7

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

Article 8

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

(1)

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

(2)

Duplicates of the contract or agreement;

(3)

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

(4)

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

(5)

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

(6)

Other documents required by MOFCOM.

Article 9

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

Article 10

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

Article 11

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

Article 12

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

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

Article 13

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

Article 14

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

Article 15

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

Article 16

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

Article 17

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

Article 18

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

Article 19

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

Article 20

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

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

Article 21

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

Article 22

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

Article 23

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

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

Article 24

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

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

Article 25

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

Article 26

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

Article 27

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

Article 28

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

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

Article 29

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



 
The State Council
2007-01-26

 






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

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

Guo Ke Fa Cai Zi [2007] No.55

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

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

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

Ministry of Science and Technology

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

Cai Guan Shui [2007] No.4

Ministry of Science and Technology, General Administration of Customs:

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

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

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

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



 
Ministry of Science and Technology
2007-02-06

 






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

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

Shang Zi Han [2007] No. 27

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

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

1.

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

2.

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

3.

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

4.

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

5.

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

Ministry of Commerce

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

1.

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

2.

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

3.

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

4.

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

5.

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

6.

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

7.

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

8.

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



 
Ministry of Commerce
2007-02-12

 






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CONSTITUTION ACT, 1982 – page 22

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

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

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