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CIRCULAR OF THE MINISTRY OF COMMERCE ON ENTRUSTING HUHEAOTE 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 Huheaote 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. 22

Huheaote Municipal People’s Government and Huheaote 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 Huheaote 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 Huheaote 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 Huheaote 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.

Huheaote Economic-Technological Area, the management system of which needs to be improved, has not set up an independent finance department
yet. Huheaote 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

 






CIRCULAR OF STATE ADMINISTRATION OF TAXATION ON DISSEMINATING THE EXPORT TAX REFUND RATE LIBRARY OF 2007

Circular of State Administration of Taxation on Disseminating the Export Tax Refund Rate Library of 2007

Guo Shui Han [2007] No. 242

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

In accordance with the current policy of export tax refund/exemption, State Administration of Taxation has, on the basis of Import
and Export Tax Regulations of 2007 issued by the customs (10-digit e-version), compiled the Export Tax Refund Rate Library of 2007
(No. 20070301A). Now it is distributed to the competent departments of taxation at various levels and hereby notified:

I.

The Export Tax Refund Rate Library is under the “programme releasing” folder of FTP Communication Server (100.16.125.25) of the Department
of Import and Export Taxation Administration, State Administration of Taxation. The competent departments of taxation shall download
it and the administrator of the export refund examination system shall upgrade the original export refund rate library. Meanwhile,
the competent departments of taxation at various levels shall timely send the upgrade packages of export refund rate library (Foreign
Trade Enterprise Export Refund Application System 9.0 and Manufacturing Enterprise Export Refund Application System 7.0) to the exporting
enterprises.

II.

The competent departments of taxation at various levels shall timely report the problems found in the execution of the export tax
refund rate library to (the Department of Import and Export Taxation Administration of) the State Administration of Taxation. No
change or modification of export tax refund rate is allowed without the permission of the State Administration of Taxation.

State Administration of Taxation

February 28, 2007



 
State Administration of Taxation
2007-02-28

 






ANNOUNCEMENT NO.14, 2007 OF MINISTRY OF COMMERCE AND GENERAL ADMINISTRATION OF CUSTOMS ON PROMULGATING LIST OF COMMODITIES UNDER AUTOMATIC IMPORT LICENSING ADMINISTRATION

Announcement No.14, 2007 of Ministry of Commerce and General Administration of Customs on Promulgating List of Commodities under Automatic
Import Licensing Administration

[2007] No.14

In accordance with Measures for Administration on Commodities of Automatic Import Licensing, Ministry of Commerce adjusted List of
Commodities under Automatic Import Licensing Administration of 2007, canceling automatic import licensing administration of 338 tax
items including plastic materials. The canceled commodity list and the adjusted List of Commodities under Automatic Import Licensing
Administration of 2007 (List 1, List 2 and List 3) are now announced and shall take effect as from April 1.

Appendix

1: Canceled List of Commodities under Automatic Import Licensing Administration

2: Automatic Import Licensing Administration of 2007 (new)

Ministry of Commerce

General Administration of Customs

March 10, 2007



 
Ministry of Commerce and General Administration of Customs
2007-03-10

 






CIRCULAR OF THE MINISTRY OF COMMERCE ON CLARIFYING RELEVANT ISSUES CONCERNING THE INSPECTION OF DIRECT SELLING SERVICE NETWORK

Circular of the Ministry of Commerce on Clarifying Relevant Issues Concerning the Inspection of Direct Selling Service Network

Shang Zi Han [2007] No. 35

In accordance with Article 6 of the Measures for Administration of the Establishment of Direct Selling Service Network (Decree of
the Ministry of Commerce No. 20, 2006), administrative commercial departments of all provinces, autonomous regions, municipalities
directly under the Central Government shall, jointly with administrative commercial departments at or above the district/county level
where the service network is located, conduct examination on the service network that has been set up in accordance with the Regulations
on Direct Selling Administration, and shall report the result of the examination to the Ministry of Commerce for archival purpose
in a one-off manner. For the purpose of unifying the examination requirements and the format of the examination report after examination,
it is hereby notified as follows:

1.

The administrative commercial departments at or above the district/county level where the service network is located shall offer suggestions

The administrative commercial departments at or above the district/county level where the service work is located shall carry out
examination on the service network in accordance with projects of service network approved by the Ministry of Commerce as well as
the Regulations on Direct Selling Administration. In principle, the reduction of the number of service network and the trans-district
or trans-county change of the address of service network both are cases where the establishment of service network failed to comply
with the project. In line with Article 11 of the Regulations on Direct Selling Administration, the enterprise shall be required
to report the revised project of service network in conformity with the original procedure, and examination in a one-off manner,
upon approval, shall be carried out in accordance with the new project. However, the decrease of service network caused by the reduction
of areas for direct selling made by the enterprise and the dismantling of service network that is inconsistent with the provisions
of the Regulations on Direct Selling Administration shall not be included herein. The administrative commercial departments at or
above the district/county level shall file a written report after examination to the administrative commercial departments at the
provincial level, and the format shall be designed by the latter.

2.

The format of the letter of examination report by the administrative commercial departments at the provincial level

The administrative commercial departments at the provincial level, in accordance with the suggestions given by the administrative
commercial departments at or above the district/county level of all provinces, autonomous regions, municipalities directly under
the Central Government, shall submit the letter of examination report (see Appendix I for model format) to the Ministry of Commerce
and clarify the name and number of districts in districted cities. The letter of examination report given by the administrative commercial
departments at or above the district/county level shall be kept for record by the administrative commercial departments at the provincial
level and need not be submitted to the Ministry of Commerce.

The letter of examination report may only bear the official seal of the foreign investment division or the domestic trade division
under the administrative commercial departments at the provincial level, but shall bear such a statement as “This letter of examination
report has been examined by officials in charge of commerce of all provinces (autonomous regions, municipalities directly under the
Central Government)”.

3.

The time limit for examination

The administrative commercial departments at the provincial level shall finish the examination within 30 working days as from the
day the enterprise files the application and write out a letter of examination report and submit it to the Ministry of Commerce.

Ministry of Commerce

March 21, 2007
Appendix:
Letter Concerning the Submission of Examination Report on XXX Enterprise Service Network

Ministry of Commerce:

1.

XXX enterprise has filed an application for service network examination to the present department/committee/bureau within six months
as of the day of distribution of the document of approval.

2.

Upon examination by the administrative commercial departments at the county/city/district level, XXXenterprise has completed the establishment
of service network in such places as XXX city or XXX county. It set up__ (number) service network in the present province (district/city)
in total which are all in conformity with the service network project approved by the Ministry of Commerce. The number, location
and function of the service network are in accordance with the requirements provided by Item 2 of Article 10 of the Regulations
on Direct Selling Administration and that by Article 3 of the Measures for Administration of the Establishment of Direct Selling
Service Network. To be specific, there are __districts such as XXX district and XXX district in XXX city.

(Where the district fails to finish the establishment of service network or that which does not comply with the service network project
approved by the Ministry of Commerce, a clear statement shall be added: upon examination by the administrative commercial departments
at the county/city/district level, XXX enterprise fails to complete the establishment of service network or fails to comply with
the service network project)

3.

This letter of examination report has been examined by officials in charge of commerce of all provinces (autonomous regions, municipalities
directly under the Central Government), and is hereby submitted for record.

Appendix:

Form of Examined Service Network of XXX Enterprise (Omitted)

Administrative Commercial Departments at the Provincial Level (Seal)

Date:________________



 
Ministry of Commerce
2007-03-21

 






OFFICIAL REPLY OF THE STATE ADMINISTRATION OF TAXATION ON HOW TO DEAL WITH THE INCOME TAX ON THE GOVERNMENT SUBSIDES ACQUIRED BY FOREIGN-FUNDED ENTERPRISES AND FOREIGN ENTERPRISES

Official Reply of the State Administration of Taxation on How to Deal with the Income Tax on the Government Subsides Acquired by Foreign-funded
Enterprises and Foreign Enterprises

Guo Shui Han [2007] No. 408

State Taxation Bureau of Gansu Province:

We have received your Request for Instructions on Whether Netzsch (Lanzhou) Pumps Co., Ltd. Should Pay Enterprise Income Tax on Its
Income from Government Subsidies (Gan Guo Shui Fa [2006] No. 146). We hereby render a reply as follows:

1.

The various forms of monetary assets or non-monetary assets gratuitously acquired from the government (hereinafter referred to as
government subsidies) by the agencies and offices set up by foreign-funded enterprises and foreign enterprises inside China (hereinafter
referred to as enterprises) shall be dealt with respectively in light of the following circumstances:

(1)

Subject to the laws, regulations and the provisions of the State Council, if the government subsides acquired by the enterprises are
exempted from enterprise income tax, such government subsides acquired by the enterprises shall be taken as investments, that is
to say, the assets of government subsides as accepted shall be assessed and may be depreciated or amortized in light of the taxation
treatments for investment assets, and the value of such government subsides are not calculated into the amount of taxable incomes
of the enterprises.

(2)

Unless it is under the circumstance as prescribed in Item (1) of this Article, if the government subsides acquired by the enterprises
satisfies any of the following conditions, they may not be calculated into current losses and profits of the enterprises, but the
assets purchased or formed by the said government subsides shall be estimated, depreciated or amortized after deduction of the amount
of government subsides:

(a)

The assets from government subsidies are the non-current assets an enterprise owns for a long time; or

(b)

An enterprise has acquired government subsidies in the form of current assets, but it has used or must use such subsidies for purchase,
construction or improvement of non-current assets in accordance with the requirements for government subsidies.

(3)

Where the government subsidies acquired by an enterprise do not fall into the circumstances as provided in items (1) or (2) of this
Article, the amount of government subsidies shall be calculated into the current losses and profits of the enterprise, and the enterprise
income tax shall be paid by the enterprise.

2.

Where the taxation treatment is dealt with in accordance with the present Reply, and the tax repayment or refund is involved, it shall
be dealt with under the Law of the People’s Republic of China on the Administration of Tax Collection and the detailed rules for
the implementation thereof.

The State Administration of Taxation

April 5, 2007



 
The State Administration of Taxation
2007-04-05

 






MEASURES FOR THE ADMINISTRATION OF LAUNDRY AND DYEING INDUSTRY

Decree of the Ministry of Commerce, State Administration for Industry and Commerce, State Environmental Protection Administration

No.5

Measures for the Administration of Laundry and Dyeing Industry is hereby announced and shall come into effect as of July 1, 2007 after
it has been deliberated and passed at the 10th executive conference of the Ministry of Commerce on December 20, 2006 with the approval
of State Administration for Industry and Commerce and State Environmental Protection Administration

Minister of the Ministry of Commerce Bo Xilai

Director of General Administration for Industry and Commerce Zhou Bohua

Director of State Environmental Protection Administration Zhou Shengxian

May 11, 2007

Measures for the Administration of Laundry and Dyeing Industry

Article 1

The Measures herein are formulated in accordance with the relevant state law, administrative regulations for the purpose of standardizing
the behavior of laundry and dyeing service, maintaining the lawful rights and interests of operators and consumers, preventing environmental
pollution, promoting the sound development of laundry and dyeing industry.

Article 2

The Measures herein shall apply to the laundry and dyeing operation within the territory of the People’s Republic of China.

“Laundry and Dyeing” mentioned in the Measures herein refers to such operation activities as washing, ironing, dyeing, and weaving
of clothes and washing, maintaining of leather-made products and clothes.

Article 3

The Ministry of Commerce shall undertake guidance, coordination, supervision and management of national laundry and dyeing industry,
various local authorities in charge of commerce shall be responsible for the guidance, coordination, supervision and management of
laundry and dyeing industry within its administrative region respectively.

The industrial and commercial authorities shall be responsible for regulating laundry and dyeing industry, supervising the quality
of service products and business operation, and for investigating and punishing in light of the laws such acts as infringing the
legal rights of interests of consumers.

The environmental protection authority shall undertake supervision and administration of such acts as affecting the environments in
the process of opening and operating the laundry and dyeing enterprise, investigating and punishing in light of the laws environmental
unlawful acts.

Article 4

To open washing and dyeing store and water washing factory shall accord with the relevant laws and standard requirement with respect
to safety, sanitary, environmental protection, water saving, energy saving.

The enclosure dry-cleaning making with purifying, recycling and dry-cleaning solvent functions shall be used in the newly build, altered,
or extended washing and dyeing stores.

The open dry-cleaning machine shall be phased out. The open dry-cleaning machine currently used shall be refitted to increase the
compressor cooling recycling system, and forcefully recycle the dry-cleaning solvent; where the open petroleum derivative solvent
dry-cleaning machine and drying machine is used, it shall be equipped with fire-proof and explosion-proof safety equipment.

Article 5

Environmental influence assessment shall be carried out upon the newly built, altered or extended washing and dyeing store and water
washing factory and can be put into use after it has passed the inspection and collection by environmental authority.

The operator who undertakes washing and dyeing shall register lawfully and withdraw the business license.

The operator shall, within 60 days after having acquired the business license, handle the record in the same level commerce authority
as the industrial and commercial administrative authority at the registration place.

Article 6

The operator shall have fixed business site, such equipments as washing, custody, and pollution prevention in par with its business
scale and accord with the relevant national regulations.

Article 7

The washing and dyeing store shall not use such dry-washing solvents as does not accord with the relevant national regulations. The
storage, usage and recycling site shall be equipped with leakage-proof condition, the dangerous chemical products shall accord with
the relevant administration of dangerous chemical products.

The laundering factory shall be encouraged to use phosphor-free and low phosphor washing products.

Article 8

The discharge of pollutant shall meet the requirement of pollutant discharge in national or local regulations. The new discharge
standard shall be implemented after it has been promulgated.

The residue, sewage containing dry-cleaning solvent generated in the process of dry cleaning shall be appropriately collected and
handled. The dangerous wastes shall be lawfully entrusted to the units holding the business license of dangerous wastes for handling
and disposal.

Where the sewage is discharged to urban sewage tubes to be treated together, it shall accord with the relevant water quality requirement
by the sewage treatment factory. Where the factory hereof is equipped with sewage treatment equipment, it shall carry out innocuity
treatment upon the generated sewage.

Such sewage as does mot accord with the standard shall not be discharged to river, lake, rain sewer, leakage pit, leakage well and
etc.

The noise zone in the laundering and water-washing factories shall accord with the relevant rules of the Standard of Noise at Boundary
of Industrial Enterprises GB12348-90.

Article 9

The operator shall formulate the system of safe production, environmental protection and sanitary management system in line with
the requirement of laws and regulations, provide effective protective products to the staff and undertake regular safe, environmental
protection, sanitary education training upon the staff.

Article 10

The employed staff shall observe professional ethics, abide by national laws and regulations, the washing and dyeing technical staff
shall have the relevant professional skills, shall be encouraged to obtain the qualification certificate issued by the relevant national
authority or the training qualification certificate issued by the relevant organizations and to work with the certificates hereof.

Article 11

The operator shall hang business license at the noticeable place of the business site and to expressly show service content, service
price and complaint telephone number and etc.

Article 12

The operator shall follow the principle of good faith in the process of operation and give real and clear reply to the relevant questions
raised by consumers, may not deceive and misguide consumers, may not conduct the following deceptions:

(1)

deceptive propaganda;

(2)

to undertake consumption default by using value card;

(3)

such deceptive acts as using “water washing”, ” iron” to work off dry wash;

(4)

to conceal the fact that the clothes have been damaged in the process of washing deliberately;

(5)

other deceptive acts against laws, and administrative regulations.

Article 13

The operator shall check seriously the received clothes and perform the following liabilities:

(1)

hint the consumer to check whether any carry-over is left and to confirm whether the attachment and decorates are complete;

(2)

hint the consumer the damageable, corruptive and expensive decorates or attachment to clarify service liabilities;

(3)

to explain to consumers new and old, dirty and clean, damage of clothes, quality of the cloth, performance variance and effect of
washing and dyeing;

(4)

to inform consumers the clothes which is really difficult to wash and dye or have hard besmirch and to confirm the effect of washing
and dyeing.

Article 14

The operator may undertake value-preserving washing in accordance with the willing of the consumers, i.e. the written washing agreement
made by the operator and consumers about cost of washing, value-preserving cost, value-preserving amount and service content.

Where the clothes subject to value-preserving are damaged or lost, or directly undermine the quality of the original clothes after
washing, the operator shall compensate in accordance with the preserving amount agreed with the consumer.

Article 15

The operator shall issue service bill to consumers when offering service. The content of the service bill shall include: name of
clothes, quantity, color, damage or shortage, service content, price, date of delivery, period of custody, particulars agreed by
both parties, means of dispute settlement.

Article 16

The operators shall act the service code of launder and dyeing industry, operation regulations and quality standard and appoint designated
personnel to undertake quality inspection launder and dyeing.

Article 17

The operators shall standardize the clothes handing-over procedure to prevent loss or damage of clothes; dirty and clean clothes
shall be stored and paid respectively.

Article 18

The textile products of the medical unit shall be washed and processed in the specialized factory zone, special washing equipment
and be sanitized strictly.

The washed textile products after sanitation shall accord with the relevant national requirement.

Article 19

Where the washed clothes fail to meet the washing quality requirement or do not accord with the requirement reached with the consumers
in advance or the clothes are damaged or lost because of the responsibilities of the operators, the operator shall reprocess it in
light of different situation, refund the launder and dyeing fee or compensate the damage.

Where the quality of washed clothes fails to reach quality standard because the misguided washing mark or quality does not accord
with national and professional standard requirement rather than it is the fault of the operator, the operator shall be exempted from
the relevant responsibility.

Article 20

The authority in charge of commerce shall standardize and clean market order and promote the development of the industry herein by
formulating industrial development program, promotion policy, standard and comprehensive coordination, promoting the industrial development.

The authorities in charge of commerce shall guide and support launder and dyeing quality appraisal committee to carry out quality
appraisal work, guide the relevant professions to formulate solutions to consumption dispute and to maintain the lawful rights and
interests of the operators and consumers.

Article 21

The Laundry and Dye Industry Association shall accept the business guidance of the authorities in charge of commerce to strengthen
professional self-discipline, carry out such industrial promotion development works as faithful operation, organizing the implementation
standard, providing information consultation, pursuing technical training, mediating service disputes, and reflecting the opinions
and requirements of the operators.

Article 22

Should the operator violates the Measures herein which is prescribed in laws and regulations, the laws and regulations herein shall
prevail; otherwise, the Ministry of Commerce, the industrial and commercial authority and the environmental authority shall, in accordance
with Article 3 in the Measures herein￿￿order the violators herein to rectify its acts, should the violators have illegal income,
the violators herein may be fined below 3 times and the maximum fine shall not exceed 30,000 yuan, should the violators have no illegal
income. The violators may be charged less than 10,000 yuan and may be announced.

Article 23

The authorities in charge of commerce in all provinces, autonomous regions, and municipalities may, in accordance with the Measures
herein and the practical situation of the dyeing industry in its administrative region , enact the relevant implementation measures
with the relevant authorities.

Article 24

The definitions of the terms mentioned in the Measures herein:

Enclosure dry-cleaning machine: such dry cleaning machines as use Tetrachloroethylene or petroleum derivative solvent as dry-cleaning
solvent, equipped with solvent recycled cooling system, in the process of deodorization, the gas in machine and the work place don’t
exchange and waste gas doesn’t discharge directly.

Open dry cleaning machine: such dry cleaning machines as use Tetrachloroethylene or petroleum derivative solvent as dry-cleaning solvent,
use water-cooling recycling system to conduct deodorization by absorbing fresh air and discharging dry-cleaning solvent and gas mixture
discharged from the machine before opening the in-out gate.

Dyeing: only the redyeing and dyeing of other colors in the washing and dyeing stores,

Article 25

The Measures herein shall come into effect as of July 1, 2007.



 
Ministry of Commerce, State Administration for Industry and Commerce, State Environmental Protection Administration
2007-05-11

 






CIRCULAR OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION CONCERNING LOWERING THE EXPORT REBATE RATES FOR SOME COMMODITIES

Circular of the Ministry of Finance and the State Administration of Taxation concerning Lowering the Export Rebate Rates for Some
Commodities

Cai Shui[2007] No. 90

Each department (bureau) of public finance, and state taxation bureau of each province, autonomous region, municipality directly under
the Central Government and each city specifically designated in the state plan:

The export rebate rates for some commodities have been adjusted upon approval of the State Council. The related matters are hereby
noticed as follows:

1.

Cancel the export tax rebates for the following commodities:

(1)

Endangered animals and plants, and their products;

(2)

The mineral products such as salt, solvent naphtha, cement, liquefied propane, liquefied butane and liquefied petroleum gas;

(3)

Fertilizer (not including urea and diammonium phosphate for which the tax rebates have been cancelled);

(4)

Chemical product such as chlorine, dyestuffs (excluding fine chemical products);

(5)

Metal carbides and activated carbon products;

(6)

Leather;

(7)

Some wood boards and one-off wood products;

(8)

Ordinary plain carbon welded pipe products (excluding petroleum casing pipes);

(9)

Simple products processed from nonferrous metals such as non-alloyed aluminum bars;

(10)

Segmented vessels and non-motor vessels.

See Appendix 1 for the names and HS codes of the specific commodities.

2.

Lower the rates of export tax rebate for the following commodities:

(1)

The rate of export tax rebate for vegetable oil shall be lowered to 5%;

(2)

The rate of export tax rebate for some chemical products shall be lowered to 9% or 5%;

(3)

The rate of export tax rebate for plastic, rubber and their products shall be lowered to 5%;

(4)

The rate of export tax rebate for boxes shall be lowered to 11%, and the rate of export tax rebate for other leather and fur products
shall be lowered to 5%;

(5)

The rate of export tax rebate for paper products shall be lowered to 5%;

(6)

The rate of export tax rebate for garments shall be lowered to 11%;

(7)

The rate of export tax rebate for shoes, caps, umbrellas, and feather products, etc. shall be lowered to 11%;

(8)

The rate of export tax rebate for some stone materials, ceramic, glass, pearls, jewelries, precious metals and their products shall
be lowered to 5%;

(9)

The rate of export tax rebate for some steel products (petroleum casing pipes excluded) shall be lowered to 5%, but the oceanographic
engineering structures for domestic sale as stipulated in the “Circular of the Ministry of Finance and the State Administration of
Taxation Concerning the Application of VAT Rebate to Oceanographic Engineering Structures” (Cai Shui [2003] No. 46) shall still be
governed by the original rate of tax rebate;

(10)

The rate of export tax rebate for other base metals and their products (not including export rebates commodities which have been cancelled
or which are being cancelled, as well as aluminum foils, aluminum pipes and aluminum structures, etc.) shall be lowered to 5%;

(11)

The rate of export tax rebate for planers, slotting machines, cutting machines, and broaching machines, etc. shall be lowered to 11%,
and the rate of export tax debate for diesel engines, pumps, fans, exhaust valves and the parts thereof, rotary furnaces, coke furnaces,
sewing machines, staplers, golf carts, over-snow vehicles, motorcycles, bicycles, trailers, elevators and the parts thereof, faucets,
soldering machines, etc. shall be lowered to 9%;

(12)

The rate of export tax rebate for furniture shall be lowered to 11% or 9%;

(13)

The rate of export tax rebate for clocks, watches, toys and other miscellaneous products, etc. shall be lowered to 11%;

(14)

The rate of export tax rebate for some wood products shall be lowered to 5%;

(15)

The rate of export tax rebate for viscose fiber shall be lowered to 5%.

See Appendix 2 for the names and HS codes of the specific commodities.

3.

The following commodities shall be duty free when exported:

Peanut kernels, canvas, decorative carved boards, postage stamps, duty stamps, etc.

See Appendix 3 for the names and HS codes of the specific commodities.

4.

Implementation Time

The export rebate rates which have been adjusted for the commodities mentioned above shall be enforced as of July 1, 2007. The specific
implementation time shall be the date of export as indicated on the customs’ “Declaration Form for the Export of Goods (specially
used for export rebates)”.

The original rebate rate shall be permitted to continue to apply to the export enterprise if it has signed a vessel export contract
relating to cancelled export rebates before July 1, 2007, and brought the export contract (original copy and counterpart) to the
taxation authority responsible for export rebate taxes for registration and archival filing before July 20, 2007, the export tax
rebate treatment shall be considered as having been cancelled in case it fails to handle the procedures for archival filing before
July 20, 2007.

For the export equipment and building materials involved in a long-term foreign contracted engineering project for which an export
enterprise eligible for foreign contracted engineering won the bid before July 1, 2007 or in a contract for long-term foreign contracted
engineering including an unchangeable price which the enterprise concluded before July 1, 2007, the original export tax rebate rate
shall be permitted to continue applying to the enterprise if the effective bid-winning certificate (original copy and duplicate),
or the concluded contract for long-term foreign contracted engineering (original copy and duplicate) and the list of engineering
estimation had been bought by the enterprise to the taxation authority responsible for export tax rebates for registration and archival
filing before July 20, 2007. The adjusted export tax rebate policies shall apply if it fails to handle the procedures for archival
filing before July 20, 2007.

Appendixes:

1. List of Commodities the Export Rebates of Which Are Cancelled (omitted)

2. List of Commodities the Export Rebate Rates of Which Are Lowered (omitted)

3. List of Commodities Which Will be Duty Free (omitted)

The Ministry of Finance

The State Administration of Taxation

June 19, 2007



 
The Ministry of Finance, the State Administration of Taxation
2007-06-19

 






DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON ANNULLING THE REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON AGRICULTURAL TAX

Decision of the Standing Committee of the National People’s Congress on Annulling the Regulations of the People’s Republic of China
on Agricultural Tax

Order of the President of the People’s Republic of China 

No. 46 

The Decision of the Standing Committee of the National People’s Congress on Annulling the Regulations of the People’s Republic
of China on Agricultural Tax, adopted at the 19th Meeting of the Standing Committee of the Tenth National People’s Congress of
the People’s Republic of China on December 29, 2005, is hereby promulgated. 

Hu Jintao 

President of the People’s Republic of China 

December 29, 2005 

 

(Adopted at the 19th Meeting of the Standing Committee of the Tenth National People’s Congress on December 29, 2005) 

At its 19th Meeting, the Standing Committee of the Tenth National People’s Congress made the following decision: 

The Regulations of the People’s Republic of China on Agricultural Tax, adopted at the 96th Meeting of the Standing Committee of
the First National People’s Congress on June 3, 1958, shall be annulled as of January 1, 2006.

Notice: All Rights Reserved to the Legislative Affairs Commission of the Standing Committee of the National People’s Congress.






CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON THE EFFECTIVENESS OF THE EXCHANGE OF LETTERS FOR MUTUAL EXEMPTION OF TAX ON INTERNATIONAL TRANSPORT INCOME BETWEEN CHINA AND TURKEY

State Administration of Taxation

Circular of the State Administration of Taxation on the Effectiveness of the Exchange of Letters for Mutual Exemption of Tax on International
Transport Income between China and Turkey

Guo Shui Fa [2006] No.5

The administrations of state taxation and local taxation of all the provinces, autonomous regions, municipalities directly under the
Central Government, and cities specifically designated in the state plan, and Yangzhou Institute of Taxation,

The Exchange of Letters between the Government of the People’s Republic of China and the Government of the Republic of Turkey for
mutual exemption of value-added tax, business tax or other taxes of the similar nature on international transport income from the
other party of contracting state of air transport enterprises in one contracting state was signed by the authorized representatives
of both governments, and became effective on November 18, 2005, and is hereby printed and distributed to you. Please implement accordingly.

Annex:

I. Letter of the Finance Minister of Republic of Turkey Kemal Unakitan Addressed to the Director General Xie Xuren of the State Administration
of Taxation of the People’s Republic of China (translation)

II. Reply Letter of the Director General Xie Xuren of the State Administration of Taxation of the People’s Republic of China Addressed
to the Finance Minister of the Republic of Turkey Kemal Unakitan (translation)

State Administration of Taxation

January 12, 2006 Annex: ILetter of the Finance Minister of Turkey Addressed to the Director General Xie Xuren of the State Administration of Taxation of the
People’s Republic of China (translation)

Mr. Xie Xuren

Director of the State Administration of Taxation of the People’s Republic of China

Your Excellency,

I am honored to refer to the issue of exemption of tax on the profits and incomes obtained from undertaking international transport
by the air transport enterprises of both countries, and suggest making the following arrangements on behalf of the Government of
the Republic of Turkey:

According to the Agreement of the Republic of Turkey and the People’s Republic of China on Avoidance of Double Tax Collection and
Prevention of Evasion of Taxes, which was signed on May 23rd, 1995, the income tax shall be exempted in another contracting state.
on the profits and incomes obtained from another contracting state through undertaking international transport business by the air
transport enterprises of one contracting state . Value-added tax, business tax or any other tax of the similar nature shall be exempted
in another contracting state on the income obtained from another contracting state through undertaking international transport business
by the air transport enterprises of one contracting state.

I am honored to suggest that this Letter and the Letter of Reply acknowledged by Your Excellency on behalf of the government of the
People’s Republic of China’s acceptance of the aforesaid suggestions proposed by the Government of the Republic of Turkey shall constitute
an agreement between the governments of both countries.

Finance Minister of the Republic of Turkey

Kemal Unakitan (Signature)

October 21, 2005 Annex: IIReply Letter of the Director General Xie Xuren of the State Administration of Taxation of the People’s Republic of China Addressed
to the Finance Minister of Turkey (Translation)

Kemal Unakitan, finance minister of the Republic of Turkey,

Your Excellency,

I am honored to acknowledge the receipt of your Letter dated October 21, 2005, which reads as follows,

I am honored to refer to the issue of exemption of tax on the profits and incomes obtained from undertaking international transport
by the air transport enterprises of both countries, and suggest making the following arrangements on behalf of the Government of
the Republic of Turkey:

According to the Agreement of the Republic of Turkey and the People’s Republic of China on Avoidance of Double Tax Collection and
Prevention of Evasion of Taxes, which was signed on May 23rd, 1995, the income tax shall be exempted in another contracting state
on the profits and incomes obtained from another contracting state through undertaking international transport business by the air
transport enterprises of one contracting state. Value-added tax, business tax or any other tax of the similar nature shall be exempted
in another contracting state on the income obtained from another contracting state through undertaking international transport business
by the air transport enterprises of one contracting state..

I am honored to suggest that this Letter and the Letter of Reply acknowledged by Your Excellency on behalf of the government of the
People’s Republic of China’s acceptance of the aforesaid suggestions proposed by the Government of the Republic of Turkey shall constitute
an agreement between the governments of both countries.

I am honored to confirm and accept the said suggestions on behalf of the government of the People’s Republic of China and refer to
that the said agreement shall come into effect from the date of this Letter of Reply.

Director General of the People’s Republic of China

Xie Xuren (Signature)

November 18, 2005



 
State Administration of Taxation
2006-01-12

 






CIRCULAR OF THE MINISTRY OF COMMERCE ON ENTRUSTING THE COMPETENT DEPARTMENTS OF COMMERCE AT PROVINCIAL LEVEL TO EXAMINE AND ADMINISTRATE THE FOREIGN-FUNDED DESIGNING ENTERPRISES FOR CONSTRUCTION PROJECTS

Ministry of Commerce

Circular of the Ministry of Commerce on Entrusting the Competent Departments of Commerce at Provincial Level to Examine and Administrate
the Foreign-funded Designing Enterprises for Construction Projects

Shang Zi Han [2005] No. 92

The competent departments of commerce of all provinces, autonomous regions, municipalities directly under the Central Government,
cities under separate state planning and Xinjiang Production and Construction Corps,

In light of the requirements of the State Council for simplifying the administrative examination and approval system and for the purpose
of simplifying the procedures for examining the contracts and articles of association of foreign-funded enterprises, improving efficiency
and accelerating the absorption of foreign investment within the sector of service trade, we hereby circulate a notice on the relevant
issues as follows on entrusting the competent departments of commerce of all provinces, autonomous regions, municipalities directly
under the Central Government, cities under separate state planning and Xinjiang Production and Construction Corps (hereinafter referred
to as the competent departments of commerce at provincial level) and the administrative commissions of national economic and technical
development zones to examine and administrate the foreign-funded designing enterprises for construction projects:

I.

The competent departments of commerce at provincial level and the administrative commissions of national economic and technical development
zones are entrusted to examine and administrate the foreign-funded designing enterprises for construction projects.

II.

All the entrusted departments and institutions shall strictly enforce the relevant standards for the qualification of foreign-funded
enterprises, earnestly carry out the relevant examination on the application for the establishment or alteration of foreign-funded
designing enterprises for construction projects in accordance with the Provisions on the Administration of Foreign-funded Designing
Enterprises for Construction Projects ([2002] No. 114 of the Ministry of Construction and the Ministry of Foreign Trade and Economic
Cooperation) as well as other laws and regulations on foreign investment, and handle the relevant matters according to the procedures
and requirements as prescribed in the aforesaid provisions upon soliciting the opinions of the competent administrative department
of construction. The entrusted departments and institutions shall report the problems as arising in the process of examination and
approval, if any, to the Ministry of Commerce in a timely manner. In the case of any rule-breaking examination and approval in the
duration of entrustment, the Ministry of Commerce shall circulate a notice of criticism or even withdraw its entrustment in light
of the real situation.

III.

All the entrusted departments and institutions shall be capable of getting connected to the Ministry of Commerce through the network
so as to issue the Approval Certificate for Foreign-funded Enterprises thereon and carrying out an joint online annual examination
and shall a good job in the examination and approval, archival filing and statistical work through the network-based certificate
issuance system for foreign-funded enterprises. The relevant statistical data shall meet the relevant requirements so that the Ministry
of Commerce may get informed of the relevant situation and strengthen its supervision. The Ministry of Commerce will carry out trainings
on the local competent departments of commerce as well as the administrative commissions of national economic and technical development
zones in the near future and clarify the specific issues in the process of examination and approval.

IV.

The entrusted administrative commissions of national economic and technical development zones shall adopt a simple and efficient administration
system in pursuant to the Circular of the General Office of the State Council on Forwarding Several Opinions of the Ministry of Commerce
and Other Departments on Promoting the Further Development of National Economic and Technical Development Zones (Guo Ban Fa [2005]
No. 15). After the national economic and technical development zones go through the archival filing of administrative system, personnel
trainings and networking inspection and acceptance, the Ministry of Commerce will separately handle the relevant formalities for
entrustment in a batch-by-batch manner.

V.

The present Entrustment shall come into force as of March 31, 2006.

Ministry of Commerce of the People’s Republic of China

January 22, 2006



 
Ministry of Commerce
2006-01-22

 






1...777879...83Page 78 of 83

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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