CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE DECLARATION AND EXAMINATION OF TAX REFUND FOR THE GOODS UNDER THE FILED EXPORT CONTRACTS

CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON CATALOGUE CHANGE OF PREFERENTIAL TAX POLICIES FOR DEVELOPMENT OF CHINA’S WESTERN REGIONS

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE DETERMINATION OF THE BASIS FOR THE CALCULATION OF VEHICLE PURCHASE TAX

ANNOUNCEMENT ON THE FIRST PUBLIC BIDDING FOR EXPORT QUOTAS OF RUSH FAMILY AND ITS PRODUCTS OF 2007

CIRCULAR OF THE MINISTRY OF LAND AND RESOURCES AND THE NATIONAL DEVELOPMENT AND REFORM COMMISSION ON PROMULGATING AND IMPLEMENTING THE CATALOGUE OF RESTRICTED USES OF LAND (2006 VERSION) AND CATALOGUE OF PROHIBITED USES OF LAND (2006 VERSION)

DECISION OF THE MINISTRY OF JUSTICE CONCERNING THE AMENDMENT OF THE MEASURES FOR ADMINISTERING THE ENGAGEMENT IN LEGAL PRACTICE IN THE MAINLAND BY THE RESIDENTS OF HONG KONG AND MACAO SPECIAL ADMINISTRATIVE REGIONS WITH THE MAINLAND LEGAL PROFESSION QUALIFICATION

DECISION OF THE STANDING COMMITTEE OF THE NPC OF THE PRC ON ACCEDING TO THE WIPO PERFORMANCES AND PHONOGRAMS TREATY

MEASURES FOR ADMINISTRATION OF FOOD SAFETY IN CIRCULATING FIELD

ANNOUNCEMENT NO.2, 2007 OF THE GENERAL ADMINISTRATION OF CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA

German Laws

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE DECLARATION AND EXAMINATION OF TAX REFUND FOR THE GOODS UNDER THE FILED EXPORT CONTRACTS

CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON CATALOGUE CHANGE OF PREFERENTIAL TAX POLICIES FOR DEVELOPMENT OF CHINA’S WESTERN REGIONS

CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE DETERMINATION OF THE BASIS FOR THE CALCULATION OF VEHICLE PURCHASE TAX

ANNOUNCEMENT ON THE FIRST PUBLIC BIDDING FOR EXPORT QUOTAS OF RUSH FAMILY AND ITS PRODUCTS OF 2007

CIRCULAR OF THE MINISTRY OF LAND AND RESOURCES AND THE NATIONAL DEVELOPMENT AND REFORM COMMISSION ON PROMULGATING AND IMPLEMENTING THE CATALOGUE OF RESTRICTED USES OF LAND (2006 VERSION) AND CATALOGUE OF PROHIBITED USES OF LAND (2006 VERSION)

DECISION OF THE MINISTRY OF JUSTICE CONCERNING THE AMENDMENT OF THE MEASURES FOR ADMINISTERING THE ENGAGEMENT IN LEGAL PRACTICE IN THE MAINLAND BY THE RESIDENTS OF HONG KONG AND MACAO SPECIAL ADMINISTRATIVE REGIONS WITH THE MAINLAND LEGAL PROFESSION QUALIFICATION

DECISION OF THE STANDING COMMITTEE OF THE NPC OF THE PRC ON ACCEDING TO THE WIPO PERFORMANCES AND PHONOGRAMS TREATY

MEASURES FOR ADMINISTRATION OF FOOD SAFETY IN CIRCULATING FIELD

ANNOUNCEMENT NO.2, 2007 OF THE GENERAL ADMINISTRATION OF CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA

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

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

CONSTITUTION ACT, 1982 – page 22

CONSTITUTION ACT, 1982 – page 21

CONSTITUTION ACT, 1982 – page 20

CONSTITUTION ACT, 1982 – page 19

CONSTITUTION ACT, 1982 – page 18

CONSTITUTION ACT, 1982 – page 17

CONSTITUTION ACT, 1982 – page 16

CONSTITUTION ACT, 1982 – page 12

CONSTITUTION ACT, 1982 – page 11

CONSTITUTION ACT, 1982 – page 10

CONSTITUTION ACT, 1982 – page 9

CONSTITUTION ACT, 1982 – page 8

CONSTITUTION ACT, 1982 – page 7

Circular of the State Administration of Taxation on the Declaration and Examination of Tax Refund for the Goods under the Filed Export
Contracts

Guo Shui Han [2006] No. 1057

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

In accordance with the Circular of the State Administration of Taxation on the Relevant Issues concerning the Filing of Export Contracts
(Guo Shui Han [2006] No.847),the Circular of the State Administration of Taxation on the Issue of Processing the Data on the Filing
of Export Contracts (Guo Shui Han [2006] No.877) and other relevant documents, and for the purpose of doing well in the tax refund
(exemption) administration for export goods under the filed export contracts, the State Administration of Taxation has upgraded the
present software for tax refund, and is hereby notify the relevant work on declaration and examination of tax refund for the export
goods under the filed export contracts as follows:

The taxation authorities of all the regions shall, as required in the Guo Shui Han [2006] No.877, check the export contracts and electronic
data as filed by export enterprises, and upon check, the electronic filing data may be the basis for examination of the tax refund
for relevant goods.

During the declaring of the tax refund for the goods under a filed export contract, when a foreign trade enterprise fills in a Declaration
Form on Detailed Return of Tax Refund to Foreign Trade Enterprise, or when a production enterprise fills in a Detailed Declaration
Form on the Tax Exemption, Deduction and Refund for the Export Goods of Production Enterprises, it shall fill the letters of “HTBA”
in the reference column of the said batch of goods, fill the number of export contract and the contract number, and etc. for the
said goods in the Declaration Form on Tax refund for the Goods under the Filed Contracts (see the Attachment for the format),and
submit relevant electronic data as well.

When an export enterprise fills in a Declaration Form on Tax refund for the Goods under the Filed Contracts, it shall declare the
same code, name, amount, and sum of export goods for tax refund as those items as filed. Where the tax refund for the export goods
under a contract is to be declared in several times, the export amount and sum as declared accumulatively (As regards special commodities
for which the internationally universal futures pricing method is adopted may be examined and ratified in accordance with the actual
settlement price after it is submitted to the State Administration of Taxation for filing, similarly hereinafter) shall not exceed
those filed under the said export contract. As regards a export contract involving multiple goods, the export amount and sum of all
of the goods as accumulatively declared for tax refund shall not exceed those under the said kind of goods as filed (it shall be
determined subject to the contract number in the data filed in the export contract).

Both the upgraded declaration system of tax refund for production enterprises (version 6.3) and the upgraded declaration system of
tax refund for foreign trade enterprises (version 8.3) have added the relevant functions of declaring the tax refund for the goods
under the filed export contracts, and the upgraded system for tax refund examination (version 6.1) has amended the function of reading,
inputting and adjusting the data on declaration of tax refund, the function of relevant computer examination, and the feedback of
examination results, as well as the function of making statistics on the filed contracts, and etc.

As regards the declarations of tax refund for the goods under the filed contracts that have passed examination before the release
of the upgraded software, the data as originally declared may be adjusted pursuant to the method of red-ink write-off, and the declaration
and examination shall be made subject to Article II of this Circular again. The way of man-computer integration may also be adopted
for confirmation of follow-up contents in the examinations.

The upgraded software shall be placed on the Application System Technical Support Website of the State Administration of Taxation
and the Server of the Department of Import and Export under the State Administration of TaxationProgram ReleaseTax refund Network
Management System. The tax authorities of all the regions may, after downloading the upgraded version of the system for tax refund
examination, install it directly, and, after downloading the upgraded version of the declaration system for tax refund, may first
confirm the normal installation of the system, and then provide it to the export enterprises for use. When the tax system personnel
needs supporting service, he can request for service by the hotline (4008112366) or supporting website (LAN:130.9.1.248) of the Call
Center of the Taxation Management Information System of the State Administration of Taxation.

The tax authorities of all the regions shall timely submit the relevant issues concerning tax refund for the goods under the filed
contracts, and the problems and suggestions about software operation to the State Administration of Taxation (Information Center
of the Department for Import and Export Tax) by way of uploading electronic documents to the item of Uploads of all regions/information
as reflected in the FTP communication server (LAN:100.16.125.25) of the Department for Import and Export Tax.

Attachment: Declaration Form on Tax refund for the Goods under the Filed Contracts

The State Administration of Taxation

November 9, 2006

Attachment

Attachment:

Tax refund Return for the Goods under the Filed
Contracts

Name of enterprise:

Customs code of enterprise:

Identification number of taxpayer:
Date:
Year Month Times of declaration:

Monetary unit: USD

Amount under registration	Sum under registration	Code of export goods	Name of export goods	Computation unit of measurement	Export amount	Export sum	Notes

Enterprise filler (signature):
General Chief accountant (signature):

Enterprise principal (signature):
Date of submission:

Page, Total page:

Instructions

The "related number" means the related
serial number of the detailed export data on a batch of goods of a foreign trade

enterprise corresponding to the detailed data on the batch of goods. A
production enterprise needs not to fill in this item.

The "serial number" means the inside
serial number for the related number of the detailed export data on a batch of
goods
of a foreign trade enterprise, or the serial number for the declaration of
the detailed data on tax "exemption, deduction and
rebate" for a batch of goods
of a production enterprise.

The "number of export contract" means the
number of export contract as filed for a batch of goods.

The "contract number" means the "contract
number" of the electronic data on the filed export contract for a batch
of
goods.

Circular of the Ministry of Finance and the State Administration of Taxation on Catalogue Change of Preferential Tax Policies for
Development of China’s Western Regions

Cai Shui [2006] No. 165

Departments (Bureaus) of Finance of all provinces, autonomous regions, municipalities directly under the Central Government and cities
specially under designated in the state plan, the State Administration of Taxation, the local tax bureaus, the Bureau of Finance
of Xinjiang Production and Construction Corps (XPCC):

In December 2005, with the promulgation of Decision of the State Council on Implementation of Provisional Regulations on Promoting
the Industry Restructuring (Guo Fa [2005] No.40), Catalogue of Industries, Products and Technology Currently Particularly Encouraged
by the State for Development (2000 revised version) (hereafter referred to as Former Catalogue) printed and distributed by the former
State Planning Commission and former State Economic and Trade Commission shall be abolished simultaneously. All preferential policies
implemented in accordance with the Former Catalogue now only apply to the encouraged projects under the Guiding Catalogue for Industrial
Structure Regulation (2005 Version). For the purpose of carrying out the Document Guo Fa [2005] No. 40, matters related to catalogue
change on preferential tax policies for development of China’s western regions are hereby notified as follows:

As from January 1, 2006, domestic enterprises of encouraged projects enjoying the preferential tax policies for western region development
shall be reexamined to confirm that they fall within the category of encouraged projects under the Guiding Catalogue for Industrial
Structure Regulation (2005 Version) (hereafter referred to as New Catalogue). Under the Circular of the Ministry of Finance, the
State Administration of Taxation, the General Administration of Customs on Issues of Incentive Policies on Taxation for the Strategy
of the Development of the Western Areas (Cai Shui [2001] No. 202), the provision that “Domestic enterprises of encouraged projects
refer to those that have the industrial items specified in the Catalogue of Industries, Products and Technology Currently Particularly
Encouraged by the State for Development (2000 revised version) as their main business, and whose main business income takes up at
least 70% of the total income” shall be suspended.

As regards enterprises that have been examined and approved to enjoy the preferential tax policies according to the Former Catalogue
before January 1, 2006, unless listed as restricted and prohibited projects under the New Catalogue, the policies shall not be adjusted
and may be implemented continuously till the expiration; As regards enterprises listed as restricted and prohibited projects under
the New Catalogue, all preferential tax policies for the western region development shall be suspended.

Enterprises that fall within the category of encouraged projects under the New Catalogue rather than that of the Former Catalogue
shall enjoy preferential policies on income tax as from the year 2006.

Ministry of Finance

State Administration of Taxation

November 16, 2006

Ministry of FinanceState Administration of Taxation
2006-11-16

Circular of the State Administration of Taxation concerning the determination of the Basis for the Calculation of Vehicle Purchase
Tax

Guo Shui Han [2006] No. 1139

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

After the Notice of the State Administration of Taxation concerning Related Matters on Using the New Version of Uniform Invoice for
Motor Vehicle Sale (Guo Shui Han [2006] No. 479, referred to as the Notice hereinafter) was distributed, the State Administration
of Taxation made some modifications to the specimen of the new version of the Uniform Invoice for Motor Vehicle Sale, and some regions
asked for the State Administration of Taxation to clarify the calculation method of the prices of vehicles without VAT. Our circular
regarding relevant issues are given as follows:

According to the related provisions of the Interim Regulations of the People’s Republic of China on Value-added Tax and the detailed
rules for the implementation thereof, the formula for calculating the taxpayer’s sales amount with VAT unpaid shall be:

Sales Amount = Sales Amount with Duty (1 + Tax Rate or Levying Rate of VAT)

When the competent taxation authority determines the basis for calculating and collecting the vehicle purchase tax, the method of
calculating the vehicle’s price with VAT unpaid shall be as same as that of calculating VAT, namely,

Price with Duty Unpaid= (Total Price + Off-price Fees) (1 + Tax Rate or Levying Rate of VAT)

The notes of Paragraph (1) of Article 12 of Appendix 1i.e Form on Vehicle Purchase Tax Return of the Measures for the Administration
of Vehicle Purchase Tax Collection” (Order No. 15 of the State Administration of Taxation), shall be revised as: “As for vehicles
purchased within the territory of China, the form shall be filled out in accordance with the uniform invoice for motor vehicle sale
(the column of price with duty unpaid)”; and Paragraph (3) shall be revised as: “As for vehicles which are produced, donated, awarded
or obtained by any other means and for self-use, the form shall be filled out in accordance with the uniform invoice for motor vehicle
sale (the column of price with duty unpaid)”.

These Provisions shall come into effect as of December 1, 2006.

The State Administration of Taxation

November 30, 2006

The State Administration of Taxation
2006-11-30

Announcement on the First Public Bidding for Export Quotas of Rush family and its Products of 2007

The first public bidding for export quotas of Rush family and its products of 2007 will start on December 19, 2006. In accordance
with the relevant provisions of Measures for the Invitation of Bid for Export Commodity Quotas and the Rules for the Implementation
of Invitation for Bids for Agricultural Product Export Quotas (Wai Jin Mao Mao Fa [2001] No.670), the relevant matters are hereby
promulgated as follows:

Names of the Commodities under the Invitation for Bids and Their Coding (hereafter the tariff serial numbers affirmed by the adjustment
in 2007 are to be treated as final)

Rush (cleaned, bleached or dyed)

14019030.10temporarily not arranged for a invitation for bid

Rush Products

46012021.11Rush-made Jacquard mat, double-sided mats and pads;

Mats (with unit area above one square meter, whether binding or not);

46012021.12, Other Rush-made mats of (with unit area above one square meter whether binding or not);

94042100.10, Rush-covered mats of (with unit area above one square meter whether binding or not).

II.

Amount of Bidding: 15,540,000 kg

III.

Qualification for Bid

Possessing the right to operate imports and exports, being registered at the administrative department for industry and commerce,
and having acceded to China Chamber of Commerce for I/E of Light Industrial Products & Arts-Crafts (where it is a foreign-funded
enterprise, it must be on China Association of Enterprises with Foreign Investment);

The registered capital amounting to 500,000 Yuan and sales income (including exports and domestic sale) in 2005 amounting to 3,000,000
Yuan; and

It is an export enterprise whose average annual performance of Rush-made products export from 2004 to 2006 (form January to October)
amounts to 50,000 kg; or it is a production enterprise whose average annual performance of export goods supply from 2004 to 2006
(form January to October) amount to 400,000 kg and who possess the right to operate foreign trade; or it is an foreign-funded enterprise
whose exporting scale is approved by Ministry of Commerce.

IV.

Time for Bid

Time for Biding: December 19 and 20, 2006

Time for Ending the Invitation for Bidding: 110, December 20, 2006

Time for Opening Bid: 140, December 20, 2006

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. In case an enterprise fails to send an electronic bid document prior to the provided time
limit, it shall be regard as an automatic abandon of its qualification for bid.

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, the telephone and fax of which are 010-67870108 and 010-67800343 respectively.

VI.

Base Price for Bid: 0.40 Yuan per kg.

Any bid document with a price lower than the base price shall be treated as an invalid bid by the Committee for Invitation for Bid
for Export Commodity Quotas.

VII.

Amount of Bid

Average Annual Amount of export Goods Supply ofMaximum Amount of Bid

Below (including) 200,000 kg70,000 kg

From 200,000 kg to 400,000 kg150,000 kg

From (including) 400,000 kg to 1,000,000 kg300,000 kg

From (including) 1,000,000 kg to 2,000,000 kg500,000 kg

From (including) 2,000,000 kg to 3,000,000 kg1,000,000 kg

From (including) 3,000,000 kg to 4,000,000 kg1,500,000 kg

Above (including) 4,000,000 kg1,700,000 kg

The Bidding Office shall determined the maximum amount of bid of an enterprise according to its average annual performance of export
goods supply from 2004 to 2006 (from January to October) (Amount of Export Goods Supply = Amount of Export + Amount of Export Goods
Supply X50%, note that the Amount of Export Goods Supply herein does not include the amount of self-operated exports). China International
Electronic Commerce Center of the Ministry of Commerce shall, after approval of the Committee for Invitation for Bid for Export Commodity
Quotas, determine the maximum amount of bid for an enterprise by means of the electronic bid document. An enterprise shall incept
its maximum amount of bid on its electronic bid document.

Amount of Bid of Foreign-funded Enterprises: The Maximum Amount of Bid of a Foreign-funded Enterprise = Its Scale of Export Approved
by Ministry of Commerce X60% the Amount of Winning Bid of this Negotiated Bidding; the all-year amount of winning bid of an foreign-funded
enterprise shall not exceed its scale of export approved by Ministry of Commerce.

Any bid document with an amount of bid above its maximum amount of bid shall be treated as an invalid bid by the Committee for Invitation
for Bid for Export Commodity Quotas.

VIII.

This bidding shall be opened on December 20 2006, and the preliminary result of winning bid will be promulgated on www.ec.com.cn on
December 21. In case an enterprise which has any question, it may submit to the Bidding office before 160, December 22. Any bidding
enterprise may inquire about its status of winning bid via www.ec.com.cn after 90, December 29. The Bidding Office will not issue
a written Notice for Winning Bid.

IX.

Deposit for Winning Bid

The deposit for winning bid for this invitation for bid is 20% of the award amount for the bid winner, namely, any enterprise which
won the bid shall remit the deposit for winning bid(price of winning bid X amount of Winning bid X 20%) into an appointed bank account(Name
of the Entity: China Chamber of Commerce for I/E of Light Industrial Products & Arts-Crafts; Bank for Opening the Account; Beijing
Wanda Square Branch of China CITIC Bank; Account Number: 7112410182600001628) before January 20, 2007. Any enterprise which fails
to do so shall be punished in accordance with the relevant provisions of Measures for Invitation of Bid.

The Address of the Bidding office of Export Quotas of Rush family and its Products: 10/F, Building 12, Panjiayuan Nanli, Chaoyang
District, Beijing

Contact Tel.: 010-6773268187789545

Fax: 010-67700374

Committee for Invitation for Bid for Export Commodity Quotas

December 8, 2006

Committee for the Invitation for Bid for Export Commodity Quotas
2006-12-08

Circular of the Ministry of Land and Resources and the National Development and Reform Commission on Promulgating and Implementing
the Catalogue of Restricted Uses of Land (2006 Version) and Catalogue of Prohibited Uses of Land (2006 Version)

Guo Tu Zi Fa [2006] No. 296

Land resources departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, cities
specifically designated in the state plan and Xinjiang Production and Construction Corps, National Development and Reform Commission,
the State Economy & Trade Commission:

For the purpose of carrying out the Decision of the State Council on Furthering the Reform and Rigidly Intensifying the Land Administration
(Guo Fa [2004] No. 28) and

Decision of the State Council on Promulgating the “Interim Provisions on Promoting Industrial Structure Adjustment” for Implementation
(Guo Fa [2005] No. 40) and further strengthening macro control, promoting the economical and intensive utilization of land and adjustment
of industrial structure, the Ministry of Land and Resources and the National Development and Reform Commission, in accordance with
the Guiding Catalogue for the Adjustment of Industrial Structure (2005 version) (Decree No. 40 of the National Development and Reform
Commission) as well as relevant industrial policies and land supply policies of the State formulated the Catalogue of Restricted
Uses of Land (2006 Version) and Catalogue of Prohibited Uses of Land (2006 Version) (hereafter referred to as “Restricted Catalogue”
and “Prohibited Catalogue”) and hereby print and distribute them to you all. You are required to carry them out carefully and deliberately.

The provisions in the present Circular shall apply to new construction, extended construction and reconstruction projects.

As for construction projects listed in categories 1-10 of the Restricted Catalogue or construction projects using the technology and
equipment listed in categories 1-10 of Restricted Catalogue, neither any level of land and resources administrative departments nor
investment administrative departments shall handle relevant formalities; As for construction projects listed in categories 11-14
of Restricted Catalogue, conditions provided in the Catalogue shall be satisfied before all levels of land and resources administrative
departments and investment administrative departments may be enpost_titled to handle relevant formalities.

As for construction projects listed in Prohibited Catalogue or construction projects using the technology and equipment listed in
Prohibited Catalogue, neither any level of land and resources administrative departments nor investment administrative departments
shall ever handle related formalities.

In accordance with the Guiding Catalogue for the Adjustment of Industrial Structure approved by the State Council, in case of any
construction project adopting backward technology and equipment that are eliminated by official order or that producing products
that are eliminated by official order, neither any level of land and resources administrative departments nor investment administrative
departments shall ever handle relevant formalities.

Where the provisions of the present Circular are violated to handle relevant formalities, responsibilities of related departments
and individuals shall be investigated in accordance with the law.

Local authorities may, on the condition of complying with the Restricted Catalogue and Prohibited Catalogue, formulate their local
Restricted Catalogue and Prohibited Catalogue in conformity with the reality thereof.

The Ministry of Land and Resources and National Development and Reform Commission shall, in accordance with the need of the macro
control and on the basis of the Guiding Catalogue for the Adjustment of Industrial Structure as well as relevant industrial policies
and land supply policies of the State, revise the Restricted Catalogue and Prohibited Catalogue in due time. Problems encountered
in the course of the implementation of the Restricted Catalogue and Prohibited Catalogue shall be deliberated and handled by the
Ministry of Land and Resources and National Development and Reform Commission.

The present Circular shall come into force as of the day of promulgation. The Circular of the Ministry of Land and Resources and State
Economy & Trade Commission on promulgating and implementing Catalogue of Restricted Supply of Land and Catalogue of Prohibited
Supply of Land (the first group)(Guo Tu Zi Fa [1999] No. 357) promulgated by Ministry of Land and Resources and the former State
Economy & Trade Commission shall be abolished simultaneously.

Ministry of Land and Resources of the People’s Republic of China

National Development and Reform Commission of the People’s Republic of China

December 12, 2006

Ministry of Land and Resources, National Development and Reform Commission
2006-12-12

Decree No. 105 of the Ministry of Justice

No. 105

The Decision of the Ministry of Justice Concerning the Amendment of the Measures for Administering the Engagement in Legal Practice
in the Mainland by the Residents of Hong Kong and Macao Special Administrative Regions with the Mainland Legal Profession Qualification
has been adopted upon deliberation at the executive meeting of the Ministry of Justice on December 1, 2006. It is hereby promulgated
and shall come into effect as of January 1, 2007.
Minister Wu Aiying

December 22, 2006

Decision of the Ministry of Justice Concerning the Amendment of the Measures for Administering the Engagement in Legal Practice in
the Mainland by the Residents of Hong Kong and Macao Special Administrative Regions with the Mainland Legal Profession Qualification

With a view to promoting closer economic partnership between Hong Kong, Macao and Mainland, and in accordance with the Supplementary
Agreement III on the Arrangement of Hong Kong/Mainland Closer Economic Partnership Arrangement and the Supplementary Agreement III
on Macao/Mainland Closer Economic Partnership Arrangement as approved by the State Council, we decided to amend the Measures for
Administering the Engagement in Legal Practice in the Mainland by the Residents of Hong Kong and Macao Special Administrative Regions
with the Mainland Legal Profession Qualification as follows:

Article 3 is revised as follows: “In case a resident of Hong Kong or Macao with a Mainland legal profession qualification applies
for engaging in legal practice in a Mainland law firm, he shall finish an internship according to the related provisions of the Ministry
of Justice, and apply for a legal profession qualification certificate.”

Article 4 is revised as follows: “In case a resident of Hong Kong or Macao with a Mainland legal profession qualification certificate
engages in legal practice in a Mainland law firm, he may conduct non-litigation legal affairs or act as an agent of marriage and
inheritance cases related to Hong Kong or Macao.” And a new paragraph shall be added as Paragraph 2: “A resident of Hong Kong or
Macao with a Mainland legal profession qualification certificate may, according to the relevant special provisions, act as an agent
of marriage and inheritance cases in relation to Hong Kong or Macao.”

Article 5 is revised as follows: “In case a resident of Hong Kong or Macao with a Mainland legal profession qualification certificate
engages in legal practice in a Mainland law firm, he shall comply with the laws, regulations and rules of the state, rigorously abide
by the lawyers’ professional ethics and disciplines, accept the supervision and administration of the Mainland judicial administrative
organs as well as the guild management of Mainland lawyers association.”

Article 6 is revised as follows: “Before a resident of Hong Kong or Macao with a Mainland legal profession qualification may not
apply for practicing law in a Mainland law firm until he has finished a one-year internship in a Mainland law firm according to the
Lawyers Law and the related provisions of the Ministry of Justice and All China Lawyers Association concerning the internship management
over those applying for law practitioners. A resident of Hong Kong may act as an intern in a representative office of a Mainland
law firm located in Hong Kong.

Article 7 is revised as follows: “In case a resident of Hong Kong or Macao with a Mainland legal profession qualification intends
to serve as an intern in a Mainland law firm, he shall apply to the Mainland law firm in which he intends to serve as an internship.
If he intends to choose a representative office of a Mainland law firm located in Hong Kong for an internship, he may directly lodge
an application with this representative office.

Where a resident of Hong Kong or Macao lodge an application for serving as an internship, the Mainland law firm that intends to accept
him shall handle internship registration at the local lawyers association at the level of prefecture (city), and report this to the
judicial administrative organ at the level of prefecture (city) in accordance with the provisions.”

Article 8 is revised as follows: “In case a resident of Hong Kong or Macao serves as an intern in a Mainland law firm or a representative
office thereof located in Hong Kong, he shall undertake uniform trainings and practical drillings in accordance with the related
provisions of the Mainland concerning the management over internship. He shall focus on handling non-litigation legal affairs and
marriage and inheritance cases in practical drillings, and shall observe the provisions and disciplines in respect of internship.

The Mainland law firm or its representative office that accepts residents of Hong Kong or Macao as interns shall assign lawyers accomplished
in handling non-litigation legal affairs and marriage and inheritance cases to direct the interns in the practical drillings. Each
directing lawyer may only direct one Hong Kong or Macao intern.”

Article 9 is revised as follows: “A Hong Kong or Macao intern in a Mainland law firm or a representative office thereof located in
Hong Kong shall guarantee sufficient time to finish the internship. No one may suspend the internship over 3 months for any reason.
The Mainland law firm accepting the intern shall report the reason and period for the internship suspension to the local lawyers
association at the level of prefecture (city) for record.”

Article 10 is revised as follows: “In case a Hong Kong or Macao resident with a Mainland legal profession qualification serves as
an intern in a Mainland law firm or a representative office thereof located in Hong Kong, it shall accept the supervision and administration
of the local lawyers association at the level of prefecture (city) at the locality of the said Mainland law firm.

Upon expiration of the internship of a Hong Kong or Macao resident, the Mainland law firm shall issue appraisal opinions on its internship,
and report such opinions to the local lawyers association at the level of prefecture (city) for examination and assessment of the
said intern. The internship appraisal opinions issued by the Mainland law firm and the assessment results of the lawyers association
shall be reported by the lawyers association at the level of prefecture (city) to the judicial administrative organ at the same level
with and at the locality of the said lawyers association for record.”

Article 11 is revised as follows: “After a Hong Kong or Macao resident with a Mainland legal profession qualification has finished
his internship in a Mainland law firm or it’s a representative office thereof located in Hong Kong, if he is thought to be qualified
upon appraisal of the law firm and the assessment of the lawyers association, he may file an application for practicing law in the
Mainland.”

10.

Paragraph 1 of Article 13 is revised as follows: “Where a Hong Kong or Macao resident with a Mainland legal profession qualification
applies for practicing law in the Mainland, he shall, according to the Lawyers Law, the Measures for Administering Legal Professional
Qualification Certificates formulated by the Ministry of Justice and the Rules of All China Lawyers Association for the Internship
Administration over Those Applying for Law Practitioners (for Trial Implementation), apply for a legal professional qualification
certificate to the provincial judicial administrative organ at the locality of the Mainland law firm that intends to heir him.”

11.

Article 14 is revised as follows: “A Hong Kong or Macao resident permitted to practice law in the Mainland may undertake Mainland
non-litigation legal affairs by acting as a legal advisor, agent, consultant or scrivener, or may conduct litigation affairs in marriage
and inheritance cases in respect of Hong Kong or Macao by acting as an agent, and shall enjoy and perform the rights and the statutory
obligations of a Mainland lawyer”

This Decision shall come into effect as of January 1, 2007.

The Measures Administering Engagement in Legal Practice in the Mainland by the Residents of Hong Kong and Macao Special Administrative
Regions with the Mainland Legal Profession Qualification (Promulgated by Order No.81 of the Ministry of Justice and Amended by Order
No. 99 of the Ministry of Justice) shall be revised correspondingly in accordance with this Decision and promulgated again.

The Ministry of Justice
2006-12-22

Decision of the Standing Committee of the NPC of the PRC on Acceding to the WIPO Performances and Phonograms Treaty

December 29, 2006

(Adopted at the 25th meeting of the Standing Committee of the 10th NPC of the PRC on December 29, 2006)

It is decided at the 25th Meeting of the Standing Committee of the 10th NPC of the PRC to accede to the WIPO Performances and Phonograms
Treaty which were adopted at the diplomatic conference on copyrights and neighboring rights in Geneva, Switzerland on December 20,
1996. And a declaration is made simultaneously as follows:

The Government of the PRC is not bound by Paragraph (1), Article 15 of the WIPO Performances and Phonograms Treaty.

Before the Government of the People’s Republic of China issues a separate notice, the WIPO Performances and Phonograms Treaty does
not apply to Hong Kong SAR and Macao S AR of the P R C.

The Standing Committee of the NPC of the PRC
2006-12-29

Decree No.1, 2007 of Ministry of Commerce

The 10th ministerial meeting of Ministry of Commerce has approved the Measures for Administration of Food Safety in Circulating Field
on Dec 30, 2006, which is now promulgated and shall take effect as from May 1, 2007.
Minister: Bo Xilai

January 19, 2007

Measures for Administration of Food Safety in Circulating Field

Article 1

For purposes of regulating food safety in circulating field, enhancing industrial administration on food circulation, ruling food
operation and safeguarding security of food consumption, these Measures are formulated in accordance with relevant state laws and
regulations.

Article 2

The term “markets” as mentioned herein refers to wholesale markets and retail markets (including fairs, supermarkets, department
stores, warehouse-type member shops, convenient stores, grocery stores, etc) that are engaged in food trade activity.

The term “franchiser” as mentioned herein refers to organizations and individuals engaging in business of food wholesale, retail and
field fabrication sales.

Article 3

All food circulation activities within the territory of the People’s Republic of China shall be governed in accordance with these
Measures.

Article 4

The Ministry of Commerce is in charge of industrial administration on food safety in circulating field.

Departments of commercial administration above county-level are responsible for industrial administration on food safety in circulating
field, guiding and supervising markets to set up management system on food circulating safety.

Article 5

Markets and operators shall obtain relevant certificate of food business such as business license required by laws and regulations.
Food business environment shall comply with relevant laws and regulations and standards of national food safety and sanitation.

Article 6

Market shall set up management departments in charge of food safety or have executive personnel of food safety, so as to supervise
food safety status of markets.

Article 7

Market shall set up the following managerial systems:

(1)

Agreement access system. Markets shall sign agreement of food safety guarantee with market operators, clarifying safety responsibilities
of food operation.

Markets are encouraged to set up direct supply relations directly with food producing base and food processing factories.

(2)

Operations management system. Markets shall establish operation management files for operators, such as dynamic information of identity
of operators, contact, products, and credit as well. The information above shall be kept for at least 2 years since the operator
quit from the market.

Forgery of operator files is forbidden.

(3)

Certificate and license asking system. Markets shall ask food operators for certificate and invoice, investigate effective certification
of food supplies and food safety, and keep copies of relevant certificates and licenses.

(4)

Purchase and sale machine account system. Markets shall establish or require operators to establish system of purchase and sale machine
account, recording contents like producers, name, stock time, origin, specifications, quality grade, and quantity. Those undertaking
wholesale business shall record buyers and their contact, time, specification and quantity.

Where any hidden danger is found in food for sale in the markets, markets shall terminate the sale of the food immediately upon confirmation
of qualified investing authority and report to relevant departments for disposal according to law.

Article 8

Markets are encouraged to apply for green market attestation and use relevant certificate symbols.

Plagiarisms of above attestation symbols are forbidden.

Article 9

Relevant food safety facilities and conditions are required for sales of food of field fabrication sales, bulk sales and frozen and
fresh food. These foods shall be away form contaminant and comply with national safety standards of relevant foods.

Making of foods of field fabrication are encouraged to be visible to consumers.

Fresh and cooked food shall be shelved in different division to prevent crossing contamination.

Article 10

Departments of commercial administration shall establish market inspection system, inspecting and supervising establishment of food
safety management system and implementing status.

Article 11

Departments of commercial administration shall enhance management on credit files of food safety in circulating field, and improve
market credit supervision and penalty mechanism of loosing credit.

Article 12

Departments of commercial administration shall set up coordination and cooperation mechanism with intermediary agent organizations
of food circulating industries, and let the industrial organizations play role of self discipline.

Article 13

News agencies are encouraged to carry out supervision of public opinion on those against these Measures.

Units and individuals may inform local departments of commercial administrations of violation of these Measures, and write to state
or request.

Article 14

Where markets are in violation of Articles 6 and 7 and Item (2) of Article 8 of these Measures, departments of commercial administration
shall warn and order them to correct in time limit. Those fail to do so shall be fined 1000 to 5000 yuan; where the circumstance
is serious, they shall be fined 5000 to 30, 000 yuan and announced to the public.

Article 15

Staff of departments of commercial administration committing an act of dereliction of duty or misuse of powers shall be imposed administrative
disciplinary measures.

Article 16

These Measures shall be subject to the interpretation of the Ministry of Commerce.

Article 17

These Measures shall enter into force as of May 1, 2007.

The Ministry of Commerce
2007-01-19

Announcement No.2, 2007 of the General Administration of Customs of the People’s Republic of China

[2007] No.2

In accordance with the regulations of Anti-dumping Regulations of People’s Republic of China and the results of the anti-dumping investigation
on imported Sulfamethoxazole originated from India (hereinafter referred to as the investigated products), Ministry of Commerce made
the preliminary arbitration to implement temporary anti-dumping measures on the investigated products.

Matters concerning the above-mentioned measures are notified as follows:

As of February 1st, 2007, the investigated products shall be charged with deposit in security. Anti-dumping deposit = (price after
customs duty * rate of anti-dumping deposit)*(1+ rate of value-added tax of import)

Any unit applying for importing Sulfamethoxazole shall submit certificate of place of origin to the Customs. If the place of origin
is India, invoice of the original manufacturer shall be provided.

Issues concerned imposition of anti-dumping deposit shall be conducted in accordance with Announcement No. 9, 2001 of the General
Administration of Customs of the People’s Republic of China and Decree No. 111 of the General Administration of Customs of the People’s
Republic of China.

The Customs shall notify later about the transaction of the imposed anti-dumping deposit.

Any similar product for import could apply to Ministry of Commerce for the arbitration on whether it is under the temporary anti-dumping
measures. The Customs shall act accordingly.

Appendix:

Announcement No. 2, 2007 of Ministry of Commerce

Anti-dumping Deposit Ratio Table for Sulfamethoxazole

General Administration of Customs

January 31, 2007

General Administration of Customs
2007-01-31

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Related number

Serial number

Number of export contract

Contract number

Code of registered goods

Name of registered goods

Computation Measurement unit
for registration