Uncategorized

MEASURES FOR ACCREDITATION OF QUALIFICATIONS OF THE ENTERPRISES UNDERTAKING FOREIGN AID MATERIAL PROJECTS (FOR TRIAL IMPLEMENTATION)

e034082004051520040701the Ministry of CommerceOrder of the Ministry of Commerce of the People’s Republic of ChinaNo.10The Measures for Accreditation of Qualifications of the Enterprises Undertaking Foreign Aid Material Projects (For Trial Implementation),
which were adopted upon deliberation at the 4th executive meeting of the Ministry of Commerce of the People’s Republic of China on
March 12, 2004, are hereby promulgated and shall go into effect as of July 1, 2004.
Minister of the Ministry of Commerce Bo XilaiMay 15, 2004epdf/e04508.pdfA5Foreign aid, material project, accreditation of qualificationse04508Measures for Accreditation of Qualifications of the Enterprises Undertaking Foreign Aid Material Projects (For Trial Implementation)The present Measures are hereby formulated in order to regulate the administration on qualifications of the enterprises undertaking
the foreign aid material projects (hereinafter referred to the “FAMP”).
I.General Provisions1.The present Measures shall apply to the accreditation of the qualifications of the enterprises undertaking the FAMP (hereinafter referred
to as the “FAMP enterprises”).
2.The “FAMP” as mentioned in the present Measures refers to the material project (including general material project and single equipment
project) which are undertaken with the aid given gratis, gift loan, or low interests loan provided by the Chinese government to foreign
countries or under other special items of aid funds.
3.Application for qualifications of an FAMP enterprise shall be in accordance with the qualification requirements and procedures as
prescribed by the present Measures, and an enterprise may not undertake the FAMP until it is qualified upon the examination and has
obtained the qualifications of an FAMP enterprise of the corresponding grade.
II.Grade of Qualifications1.According to the present Measures, the qualifications of the FAMP enterprises are classified into Grade A, Grade B and Grade C.2.The Grade A FAMP enterprises may undertake all the FAMP. The Grade B FAMP enterprises may only undertake the FAMP with the total value
of no more than RMB 10 million Yuan. And the Grade C FAMP enterprises may only undertake the FAMP with the total value of no more
than RMB 3 million Yuan.
3.The Grade A, Grade B or Grade C FAMP enterprises shall be degraded or upgraded according to the requirements and procedures as prescribed
in the present Measures.
III.Qualification Requirements1.The Grade A FAMP enterprises shall be Chinese enterprises as legal person satisfying all of the following qualification requirements:(1)All the contributors shall be Chinese investors;(2)Having been put on records and registered as a business operator of foreign trade under the provisions of the Foreign Trade Law;(3)The registered capital shall be not less than RMB 50 million Yuan;(4)Operating without any loss for last two years prior to application (examination and verification);(5)The total volume of import and export completed in cargo trade shall be no less than 100 million dollars on average in the last two
years prior to application (examination and verification); and
(6)Having no records of being imposed upon criminal punishments or administrative sanctions due to undertaking of illegal business activities
or serious violation of the relevant provisions of the State on the administration of foreign aid within the 2 years prior to application
(examination and verification).
2.The Grade B FAMP enterprises shall be Chinese enterprises as legal person satisfying all of the following qualification requirements:(1)All the contributors shall be Chinese investors;(2)Having been put on records and registered as a business operator of foreign trade under the provisions of the Foreign Trade Law;(3)The registered capital shall be no less than RMB 10 million Yuan;(4)Operating without any loss for the last two years prior to application (examination and verification);(5)The total volume of import and export completed in cargo trade shall be no less than 50 million dollars on average in last two years
prior to application (examination and verification); or having undertaken the FAMP in last two years prior to application (examination
and verification) and the accumulative contracted value of projects implemented shall be no less than RMB 20 million Yuan; and
(6)Having no records of being imposed upon criminal punishments or administrative sanctions due to undertaking of illegal business activities
or serious violation of the relevant provisions of the State on the administration of foreign aid within 2 years prior to application
(examination and verification).
3.The Grade C FAMP enterprises shall be Chinese enterprises as legal person satisfying all of the following qualification requirements:(1)All the contributors shall be Chinese investors;(2)Having been put on records and registered as a business operator of foreign trade under the provisions of the Foreign Trade Law;(3)Operating without any loss for last two years prior to application (examination and verification);(4)Having undertaken the FAMP in last two years prior to application (examination and verification) and the accumulative contracted value
of projects implemented shall be no less than RMB 10 million Yuan; and
(5)Having no records of being imposed upon criminal punishments or administrative sanctions due to undertaking of illegal business activities
or serious violation of the relevant provisions of the State on the administration of foreign aid within 2 years prior to application
(examination and verification).
IV.Procedures for Qualification Application and Accreditation1.Enterprises under the Central Government shall apply to the Ministry of Commerce for the qualifications of an FAMP enterprise.Other enterprises shall apply to the competent commerce departments of the provinces, autonomous regions and municipalities directly
under the Central Government (hereinafter referred to as the “provincial competent commerce departments”) of the registration place.
And the provincial competent commerce departments shall complete the preliminary examination and verification within 20 working days
as of the date of receipt of the application. If the application passes the preliminary examination and verification, they shall
submit to the Ministry of Commerce the opinions of the preliminary examination and verification together with the application documents
of the enterprise for approval.
2.An enterprise shall provide the following application documents when applying for qualifications of an FAMP enterprise:(1)Letter of application;(2)Photocopy of business license of the legal entity;(3)Capital verification report;(4)Documents of identity certificates of contributors (if the contributors are natural persons, their identity certificates and the photocopies
thereof shall be provided. If the contributors are non-natural persons, their registration certificates and the photocopies thereof,
identity certificates of their legal representatives and the photocopies thereof shall be provided);
(5)Documents certifying it has been put on records and registered as a business operator of foreign trade;(6)Financial statements of the enterprise in the last two years which have been audited by an accounting institution or auditing institution;(7)Statement of the enterprise on the fact that it has no records of being imposed upon criminal punishments or administrative sanctions
due to undertaking of illegal business activities or serious violation of the relevant provisions of the State on the administration
of foreign aid; and
(8)Other documents required by the Ministry of Commerce if necessary.3.The Ministry of Commerce shall complete the examination and verification within 20 working days from the date of accepting the application
of the under the Central government or receiving the preliminary examination and verification documents from the provincial competent
commerce departments, and announce the conclusions within 10 working days after completing the examination and verification.
V.Administration on Qualifications1.In case an enterprise qualified for an FAMP enterprise, meet with any of the following changes, it shall file them with the Ministry
of Commerce for record within one month from the date of change:
(1)Change of the name of the enterprise;(2)Change of the domicile of the enterprise;(3)Change of the legal representative of the enterprise; or(4)Change of contributors.An enterprise that is not under the Central Government shall send a copy of the said documents to the provincial competent commerce
department of its registration place at the same time.
2.The Ministry of Commerce shall implement dynamic qualification management on the enterprises that have obtained the qualifications
of an FAMP enterprise, examine and verify their qualifications once every 2 years since the year of trial implementation of the present
Measures, and issue a notice in this regard prior to each examination and verification. Those enterprises that have obtained the
qualifications of an FAMP enterprise in the year of qualification examination and verification may not take part in the qualification
examination and verification for the same year.
3.An enterprise taking part in the qualification examination and verification shall submit the following documents to the Ministry of
Commerce before the deadlines as prescribed in the notice of qualification examination and verification:
(1)Letter of application for the qualification verification and examination;(2)Photocopy of business license of the legal entity;(3)Capital verification report;(4)Documents of identity certificates of contributors (if the contributors are natural persons, their identity certificates and the photocopies
thereof shall be provided. If the contributors are non-natural persons, their registration certificates and the photocopies thereof,
identity certificate of their legal representatives and the photocopies thereof shall be provided);
(5)Documents certifying it has been put on records and registered as a business operator of foreign trade;(6)Financial statements of the enterprise in the last two years which have been audited by an accounting institution or auditing institution;(7)Statement of the enterprise on the fact that it has no records of being imposed upon criminal punishments or administrative sanctions
due to undertaking of illegal business activities or serious violation of the relevant provisions of the State on the administration
of foreign aid with 2 years prior to examination and verification; and
(8)Other documents required by the Ministry of Commerce if necessary.4.An enterprise applying for being upgraded shall, in addition to submitting the said documents for the purpose of examination and verification,
apply officially for being upgraded in the letter of application for qualification examination and verification, and shall be upgraded
if it conforms to the qualification requirements for upgrading upon examination and verification.
5.If, upon examination and verification, an enterprise fails to satisfy the qualification requirements of FAMP enterprise of an upper
grade but meets those of a lower grade, the enterprise shall be automatically downgraded to the corresponding grade. If, upon examination
and verification, an enterprise fails to satisfy the qualification requirements for any grade of the FAMP enterprise, shall be automatically
disqualified for being an FAMP enterprise.
6.If an FAMP enterprise fails to submit the documents for examination and verification before the deadline as prescribed in the notice
of qualification examination and verification, it shall be automatically disqualified for being an FAMP enterprise.
7.An enterprise that is automatically disqualified for being an FAMP enterprise may not reapply for such qualifications within one year
from the deadline for submitting the documents for examination and verification as prescribed in the notice of qualification examination
and verification.
8.The Ministry of Commerce shall complete the examination and verification within 20 working days after expiration of the deadline for
submitting the documents for examination and verification as prescribed in the notice of qualification examination and verification,
and announce the conclusions within 10 working days after completing the examination and verification.
9.Where an enterprise obtains the qualification of an FAMP enterprise by such improper means as cheating or bribery, the Ministry of
Commerce shall have the power to revoke its qualifications.
VI.Supplementary Provisions1.The “Chinese investors” as mentioned in the present Measures may not include the foreign-funded enterprises.2.The present Measures shall go into effect as of July 1, 2004.3.The power to interpret the present Measures shall reside in the Ministry of Commerce.



 
the Ministry of Commerce
2004-05-15

 







THE CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON EXEMPTION FROM BUSINESS TAX ON INSURANCE PROCEEDS OF HUATAI INSURANCE COMPANY OF CHINA, LTD.

The State Administration of Taxation

The Circular of the State Administration of Taxation on Exemption from Business Tax on Insurance Proceeds of Huatai Insurance Company
of China, Ltd.

Guo Shui Han [2004] No. 1165

The local taxation bureaus of all provinces, autonomous regions and cities specifically designated in the state plan:

Pursuant to relevant provisions of the Circular on Exemption from Business Tax on Certain Items (Cai Shui [1994] No.002) and the Circular
on Certain Issues of the Exemption from Business Tax on Life Insurance Business (Cai Shui [2001] No.118) of the Ministry of Finance
and the State Administration of Taxation, it is decided after deliberation to exempt from business tax on the insurance proceeds
gained from the “Huatai An Yi Financial Personal Vehicle Accident Insurance”, which is operated by Huatai Insurance Company of China,
Ltd. and satisfies the exemption terms and conditions.

The State Administration of Taxation

October 18th, 2004



 
The State Administration of Taxation
2004-10-18

 







CATALOGUE FOR THE GUIDANCE OF FOREIGN INVESTMENT INDUSTRIES (AMENDED IN 2004)






e02773

the State Development and Reform Commission, the Ministry of Commerce

Order of the State Development and Reform Commission, the Ministry of Commerce of the People’s Republic of China

No.24

The Catalogue for the Guidance of Foreign Investment Industries and its Attachment have been amended and are promulgated now for the
purpose of meeting the need of economy and social development and adjustment of industrial structure, and shall come into force on
January 1st, 2005. The Catalogue for the Guidance of Foreign Investment Industries which was promulgated by the former State Development
Planning Commission, the former State Economy and Trade Commission and the former Ministry of Foreign Trade and Economic Cooperation
on March 11, 2002 shall be annulled at the same time.

Ma Kai, Director of the State Development and Reform Commission

Bo Xilai, Minister of the Ministry of Commerce

November 30, 2004

Catalogue for the Guidance of Foreign Investment Industries (Amended in 2004) Catalogue of Encouraged Foreign Investment Industries

I.

Farming, Forestry, Animal Husbandry and Fishery Industries

1.

Improvement of low and medium yielding field

2.

Planting technology, without social effects of pollution, of vegetables (including edible fungus and melon-watermelon), fruits, teas
and serial development and production of these products

3.

Development and production of new breed varieties (excluding those gene-modified varieties) of fine quality, high-yielding crops such
as sugar-yielding crops, fruit trees, flowers and plants, forage grass and related new techniques

4.

Production of flowers and plants, and construction and operation of nursery base

5.

Reusing in fields and comprehensive utilization of straws and stalks of crop, development and production of resources of organic fertilizers

6.

Cultivation of traditional Chinese medicines (equity joint ventures or contractual joint ventures only)

7.

Planting of forest trees (including bamboo) and cultivation of fine strains of forest trees

8.

Planting of caoutchoucs, sisals and coffees

9.

Breeding of quality varieties of breeder animals, breeder birds and aquatic offspring (excluding precious quality varieties peculiar
to China)

10.

Breeding of famous, special and fine aquatic products, as well as cage culture in deep water

11.

Construction and operation of ecological environment protection projects preventing and treating desertification and soil erosion
such as planting trees and grasses, etc.

II.

Mining and Quarrying Industries

*1.

Venture prospecting and exploitation of petroleum, natural gas

*2.

Exploitation of oil and gas deposits (fields) with low osmosis

*3.

Development and application of new technologies that can increase the recovery factor of crude oil

*4.

Development and application of new technologies for prospecting and exploitation of petroleum, such as geophysical prospecting, well
drilling, well-logging and downhole operation, etc.

5.

Prospecting and exploitation of coal and associated resources

6.

Prospecting and exploitation of coal-bed gas

7.

Exploration and beneficiation of gold mines with low quality or difficult to beneficiate (equity joint ventures or contractual joint
ventures only)

8.

Prospecting, exploitation, and beneficiation of iron ores and manganese ores

9.

Prospecting and exploitation of copper ores, plumbum ores and zinc ores (equity joint ventures or contractual joint ventures only,
wholly foreign-owned enterprises are permitted in west regions)

10.

Prospecting and mining of aluminum ores (equity joint ventures or contractual joint ventures only, wholly foreign-owned enterprises
are permitted in west regions)

11.

Mining and beneficiation of chemical mines including sulfur ores, phosphate ores, kalium ores, etc.

III.

Manufacturing Industries

1.

Food Processing Industry

(1)

Storage and processing of food, vegetables, fruits, fowl and livestock products

(2)

Aquatic products processing, seashell products cleansing and processing, and development of function food made from seaweed

(3)

Development and production of drinks of fruits, vegetables, albumen, teas and coffees

(4)

Development and production of fond for babies and agedness, as well as function food

(5)

Production of dairy products

(6)

Development and production of biology feeds and albumen feeds

2.

Tobacco Processing Industry

(1)

Production of secondary cellulose acetate and processing of tows

(2)

Production of tobacco slices in the way of paper making

3.

Textile Industry

(1)

Production of special textiles for engineering use

(2)

Weaving and dyeing as well as post dressing of high-grade loomage face fabric

4.

Leather, Coat Products Industry

(1)

Processing of wet blue skin of pig, cow and sheep with new technology

(2)

Post ornament and processing of bather with new technology

5.

Lumber Processing Industry and Bamboo, Bine, Palm, Grass Products Industry

(1)

Development and production of new technology and products for the comprehensive utilization of “sub-quality, small wood and fuel wood”
and bamboo in the forest area

6.

Paper Making and Paper Products Industry

(1)

Project based on the mode of integration of forest and paper with an annual production capacity of over 300 thousand tons of chemical
wood pulp or an annual production capacity of over 100 thousand tons of chemical mechanical wood pulp (equity joint ventures or contractual
joint ventures only)

(2)

Production of high-quality paper and cardboard (equity joint ventures or contractual joint ventures only)

7.

Petroleum Refining and Coking Industry

(1)

Deep processing of needle coke and coal tar

(2)

Production of heavy traffic road asphalt

8.

Chemical Raw Material and Products Manufacturing Industry

(1)

Production of alkene through catalyzing and cracking of heavy oil

(2)

Production of ethylene with an annual production capacity of 600 thousand tons or over (the Chinese partners shall hold relative majority
of shares)

(3)

Comprehensive utilization of ethylene side-products such as C5-C9

(4)

Mass production of corvic (in the way of ethylene)

(5)

Production of organochlorine serial chemical industrial products (excluding high-residual organochlorine products)

(6)

Production of basic organic chemical industrial raw materials such as the of benzene, methylbenzenc, dimethylobenzene, etc. and its
derivatives

(7)

Production of supporting raw materials for synthesized materials (bisphenol-A, (4)’ diphenylmethane, diiso-cyan ester, and vulcabond
toluene)

(8)

Production of synthetic fibre raw materials: precision terephthalic acid, vinyl cyanide, caprolactam and nylon 66 salt

(9)

Production of synthetic rubber (liquid butadiene styrene rubber by butadiene method, butyl rubber, isoamyl rubber, butadiene neoprene
rubber, butadiene rubber, acrylic rubber, chlorophydrin rubber)

(10)

Production of engineering plastics and plastic alloys

(11)

Fine chemistry industry: new products and technology for catalytic agent, auxiliary and pigment; processing technology for the commercialization
of dye (pigment); production of high-tech chemicals for electronics and paper-making, food additives, feed additives, leather chemical
products, oil-well auxiliaries, surface active agent, water treatment agent, adhesivcs, inorganic fibre, inorganic powder stuffing
and equipment

(12)

Production of auxiliary agent, preparation agent, and dye-stuff for textile and chemical fibre ladder

(13)

Production of depurant of automobile tail gas, catalyzer and other assistant agents

(14)

Production of nature spices, synthetic spices and single ion spices

(15)

Production of high capability dope

(16)

Production of chloridized titanium white

(17)

Production of chlorofluorocarbon substitution

(18)

Production of mass coal chemical industrial products

(19)

Development and production of new technology and products for the forestry chemicals

(20)

Production of ion film for caustic soda

(21)

Production of biologic fertilizers, high-density fertilizers (potash fertilizer, phosphate fertilizer) and compound fertilizers

(22)

Development and production of new varieties of effective, low poison and low residual agriculture chemicals and pesticides

(23)

Development and production of biology agriculture chemicals and pesticides

(24)

Development and production of inorganic, organic and biologic films for environment protection

(25)

Comprehensive utilization and disposure of exhaust gas, discharge liquid, waste residue

9.

Medicine Industry

(1)

Production of material medicines under patent and administrative protection in our country or chemical material medicines which we
have to import

(2)

Vitamins: production of niacin

(3)

Amino acid: production of serine, tryptophan, histidine, etc.

(4)

Production of analgesic-antipyretic medicines with new technique and new equipment

(5)

Production of new variety of anticarcinogen medicines, as well as cardiovascular and cerebrovascular medicines

(6)

Production of new, effective and economical contraceptive medicines and devices

(7)

Production of new variety of medicines which are produced by means of biological engineering technology

(8)

Production of vaccine through genie engineering technology (vaccine against AIDS, vaccine against type-C hepatitis, contraceptive
vaccine, etc.)

(9)

Development and production of medicines made from allopelagics

(10)

Production of diagnostic reagent for AIDS and radioimmunity diseases

(11)

Medicines and pharmaceutics: production of new products and new dosage forms adopting new techniques such as slow release, control
release, target preparation and absorbed through skins

(12)

Development and applications of new variety of adjuvant medicines

(13)

Processing and production of traditional Chinese herb medicines, products which distill from traditional Chinese herb medicines and
Chinese patent medicines (excluding preparing technique of traditional Chinese medicines in small pieces ready for decoction)

(14)

Production of biological medical materials and products

(15)

Production of antibiotic material medicines used for animals (including antibiotics and chemical synthesis medicines)

(16)

Development and production of new products and new dosage forms of antibiotic medical, anthelmintic, insecticide, anti-coccidiosis
medicines used for animals

10.

Chemical Fibre Manufacturing Industry

(1)

Production of differential chemical fibre and high, new technological fibre such as aromatic synthetic fibre, functional environment-amicable
ammo synthetic fibre with an annual production capacity of over 5000 tons, carbon fibre, high tensible and high modulus polythene

(2)

Production of chemical fibre of environmental protection variety such as direct viscose and asepsis spinning, etc.

(3)

Production of polyester used for non-fibre with a daily production capacity of over 500 tons, and production of new type polyester
used for fibre and non-fibre (poly terephthalic acid propylene glycol ester, poly sebacic acid glycol ester, polybutylene terephthalate(PBT),
etc.)

11.

Plastic Products Industry

(1)

Production of polyamide film which can keep fresh

(2)

Development and production of new products and new technologies for agricultural films (photolysis film, multifunctional film and
the raw materials, etc.)

(3)

Reutilization and counteraction of waste and old plastic

12.

Non-metal Mineral Products Processing Industry

(1)

Production of fine-quality floating glass with a daily melting capacity of 500 tons or over (only in mid-west region of China)

(2)

Production of new type dry process cement of clinker with a daily output capacity of 2,000 tons or over (only in midwest region of
China)

(3)

Production of glass fibre (product line with technology of wire drawing in tank furnace) and glass fibre reinforced plastic products
with an annual capacity of 10,000 tons or more

(4)

Production of high level sanitation porcelain with an annual production of 500,000 pieces or over

(5)

Standardization refine of ceramic material and production of high-level decorative materials used for ceramics

(6)

Production of high-level refractory material used in furnaces for glass, ceramics and glass fibre

(7)

Production of inorganic, non-metal materials and products (artificial crystal, high-capability complex materials, special kind of
glass, special kind of ceramics, special kind of airproof materials and special kinds of cementation materials)

(8)

Production of new type of building materials (lightweight high-intensity and multi-function materials for wall, high-level environment
protecting decorating and finishing materials, high quality water-proof and airproof materials, and effective thermal insulation
materials)

(9)

Deep processing of non-metal mineral products (super-thin comminution, high level pure, fine production, modification)

13.

Ferrous Metallurgical Smelting and Rolling Processing Industry

(1)

Production of direct and fusion reduced iron

14.

Non-Ferrous Metallurgical Smelting and Rolling Processing Industry

(1)

Smelting of gold mines with low quality or difficult to beneficiate (equity joint ventures or contractual joint ventures only, wholly
foreign-owned enterprises are permitted in west regions)

(2)

Production of hard alloy, tin compound and antimony compound

(3)

Production of non-ferrous composite materials, new type of alloy materials

(4)

Utilization of rare-earth

15.

Metal Products Industry

(1)

Design and manufacturing of non-metal products molds

(2)

Design and manufacturing of car and motorcycle molds (including plunger die, injection mold, moldingdie, etc.) and chucking appliances
(chucking appliances for welding, inspection jig, etc.)

(3)

Development and production of high-grade hardware for construction, hot-water heating equipment and hardware parts

16.

General Machine-building Industry

(1)

Manufacturing of numerically controlled machine tools, digital control system and servomechanism installations which exceed triaxiality
linkage

(2)

Manufacturing of high performance welding robot and effective welding and assembling production equipment

(3)

Production of high temperature resistant and insulation material (with F, H insulation class), as well as insulation shaped parts

(4)

Production with techniques of proportional, servo-hydraulic pressure, low-power pneumatic control valve and stuffing static seal

(5)

Production of precision plunger dies, precision cavity molds and standard components of molds

(6)

Manufacturing of precision hearings and all kinds of bearings used specially for principal machines

(7)

Manufacturing of casting and forging workblanks for cars and motorcycles

17.

Special Equipment Manufacturing

(1)

Development and manufacturing of new technology and equipment for the storage, preservation, classifying, packing, drying, transporting
and processing of food, cotton, oil, vegetables, fruits, flowers, pastura plants, meat and aqua-products

(2)

Manufacturing of facility agriculture equipment

(3)

Manufacturing of new technical agriculture and forestry equipment

(4)

Design and manufacturing of engines for tractors, combine harvesters, etc.

(5)

Manufacturing of equipment for reusing in fields and comprehensive utilization of straws and stalks of crop

(6)

Manufacturing of equipment for comprehensive utilization of waste agriculture products and waste fowl and livestock products which
are bred in scale

(7)

Manufacturing of water-saving irrigation equipment with new technique

(8)

Manufacturing of earthwork for wet land and desilting machines

(9)

Technology of hydrophily ecological system for protecting environment and equipment manufacturing

(10)

Manufacturing of equipment for scheduling system which is used in long-distance transmitting water engineering

(11)

Manufacturing of special machines and equipment for flood prevention and emergency rescue

(12)

Manufacturing of key equipment in food industry such as high-speed asepsis canning equipment and brander equipment, etc.

(13)

Production technology and key equipment manufacturing of aminophenol, zymin, food additive

(14)

Manufacturing of complete set equipment with a hourly feed processing capacity of 10 tons or more and key spare parts

(15)

Manufacturing of multi-color offset press for web and folio of paper or larger size

(16)

Manufacturing of equipment with new technique for post ornament and processing of leather

(17)

Manufacturing of high-tech involved special industrial sewing machines

(18)

Manufacturing of complete set of equipment of new type of knitting machines, new type of paper (including pulp) making machines

(19)

Design and manufacturing of new type of mechanical equipment for highways and ports

(20)

Manufacturing of equipment for highways and bridges maintenance, automatic detection

(21)

Manufacturing of equipment for operation supervisory control, ventilation, disaster prevention and rescue system of highway and tunnels

(22)

Design and manufacturing of large equipment for railway construction and maintenance

(23)

Manufacturing of equipment for garden machines and tools with new technique

(24)

Manufacturing of special equipment for cities’ sanitation and environment work

(25)

Manufacturing of machines for road milling and overhauling

(26)

Manufacturing of tunneling diggers, equipment of covered digging for city metro

(27)

Manufacturing of city sewage-disposal equipment with capacity of 80,000 tons/day or more, industrial sewage film treatment equipment,
up-flow anaerobic tluidized bed equipment, and other biological sewage disposal equipment, recycling equipment for waste plastics,
desulphurization and denitration equipment for industrial boiler, large high-temperature resistant, acid resistant bag dust remover,
incinerating equipment for rubbish treatment

(28)

Manufacturing of turbine compressors and combined comminutors of the complete set equipment with an annual production capacity of
300,000 tons or over of synthetic ammonia, 480,000 tons or over of urea, 450,000 tons or over ethylene

(29)

Technique for desulfurization of thermal power station and equipment manufacturing

(30)

Manufacturing of sheet conticasters

(31)

Deep processing technique and equipment manufacturing of plate glass

(32)

Manufacturing of equipment for downhole trackless mining, loading and transporting, mechanical power-driven dump trucks for mining
of 100 tons or over, mobile crushers, 3,000 m3 /h or over bucket excavator, 5 m3 or larger mining loader, full-section tunneling
machines

(33)

Design and manufacturing of new instruments and equipment for prospecting and exploitation of petroleum

(34)

Manufacturing of cleaning equipment for electromechanical wells and production of medical

(35)

Manufacturing of electronic endoscopes

(36)

Manufacturing of medical X-ray machines set with high-frequency technique, direct digital imagery processing technique and low radiation
(80kW or over)

(37)

Manufacturing of equipment for high magnetic field intensity and superconduct (MRI)

(38)

Manufacturing of machines for collecting blood plasm only

(39)

Manufacturing of equipment for auto elisa immuno system (including the functions of application of sample, elisa photo meter, wash
plate, incubation, data, post treatment, etc.)

(40)

New techniques of quality control of medicine products and new equipment manufacturing

(41)

New analytical techniques and extraction technologies, and equipment development and manufacturing for the effective parts of traditional
Chinese medicines

(42)

Producing and manufacturing of new packing materials, new containers for medicine, and advanced medicine producing equipment

18.

Communication and Transportation Equipment Industries

*(1)

Manufacture of complete automobiles (including R&D activities)

(2)

Manufacture of engines for automobiles (including R&D activities)

(3)

Manufacture of key spare parts for automobiles: complete disc brakes, complete driving rods, automatic gearboxes, fuel pumps of diesel
engine, inhalant supercharger of engines, electromotion steering system, adhesive axial organ(used for four-wheel drive), gas filling
vibration abosorber,air spring, hydraulic tappet, cluster gauge

(4)

Production of automobile electronic devices(including engine control system, underchassis control system, autocar body electric control
system)

(5)

Manufacture of vehicles for special-purpose in petroleum industry: vehicles for deserts, etc.

(6)

Technology and equipment for railway transportation: design and production of locomotives and main parts, design and production of
equipment for railways and bridges, related technology and equipment production for rapid transit railway, production of equipment
for communicational signals and transportation safety monitoring, production of electric railway equipment and instrument

(7)

Equipment for urban rapid transit track transportation: design and manufacture of sc( of powered car and main parts for metro, city
light rail

(8)

Design and manufacture of civil planes (Chinese partner shall hold the majority of shares)

(9)

Production of spares parts for civil planes

(10)

Design and manufacture of civil helicopters {Chinese partner shall hold the majority of shares)

(11)

Design and manufacture of aeroplane engines (Chinese partner shall hold the majority of shares)

(12)

Design and manufacture of civil air-borne equipment (Chinese partner shall hold the majority of shares)

(13)

Manufacture of light gas-turbine engine

(14)

Design and manufacture of crankshafts of low-speed diesel engine for vessel

(15)

Repairing, design and manufacture of special vessels, high-performance vessels (the Chinese party shall hold the relative majority
of shares)

(16)

Design and manufacture of the equipment and accessories of high-speed diesel engines, auxiliary engines, radio communication and navigation
for vessels (the Chinese party should hold relative majority shares)

(17)

Manufacture of fishing boats and yachts made of glass fibre reinforced plastic

19.

Electric Machinery and Equipment Industries

(1)

Fire power equipment: manufacture of super-critical units of over 600,000 KW, large gas turbines, gas-steam combined cycle power equipments
of over 100,000 KW, coal gasification combined cycle technique and equipment (IGCC), pressure boost fluidized bed (PFBC), large scale
air cooling generating units of over 600,000 KW, large scale cycle fluidized bed (CFB) boiler(limited to equity joint ventures and
cooperative joint ventures)

(2)

Hydropower plant equipment: manufacture of large pump-storage power units of 150,000kW and over, large tubular turbine units of 150,000KW
or over (equity joint ventures or contractual joint ventures only)

(3)

Nuclear-power plant equipment: manufacture of power units of 600,000KW or over (equity joint ventures or contractual joint ventures
only)

(4)

Power transmitting and transforming equipment: manufacture of super high-voltage DC power transmitting and transforming equipment
of 500 KW or over (equity joint ventures or contractual joint ventures only)

20.

Electronic and Telecommunications Industries

(1)

Manufacture of digital television, digital video camera, digital record player, digital sound-playing equipment

(2)

Manufacture of new type plate displays, medium and high resolution color kinescope and glass shielding

(3)

Manufacture of devices, such as key optic engine, light source, projection screen, high resolution projection tube and LCOS module
used in large screen color projection display

(4)

Manufacture of digital audio and visual coding or decoding equipment, digital broadcasting TV studio equipment, digital cable TV system
equipment, digital audio broadcast transmission equipment

(5)

Design of integrated circuit and production of large scale integrated circuit with a line width of 0.35 micron or smaller

(6)

Manufacture of medium- and large-sized computers, portable microcomputers, high-grade server

(7)

Development and manufacture of drivers of high capacity compact disk and disk and related parts

(8)

Manufacture of 3-dimension CAD, CAT, CAM, CAE and other computer application system

(9)

Development and manufacture of software

(10)

Development and production of materials specific for semi-conductor and components

(11)

Manufacture of electronic equipment, testing equipment, tools and moulds

(12)

Manufacture of new type electronic components and parts (slice components, sensitive components, sensors, frequency monitoring and
selecting components, hybrid integrated circuit, electrical and electronic components, photoelectric components, new type components
for machinery and electronics)

(13)

Manufacture of hi-tech green batteries: non-mercury alkali-manganese batteries, powered nickel-hydrogen batteries, lithium-ion batteries,
high-capacity wholly sealed maintenance-proof lead-acid accumulators, fuel batteries, pillar-shaped zinc-air batteries

(14)

Development and manufacture of key components for high-density digital compact disk driver

(15)

Reproduction of read-only compact disk and manufacture of recordable compact disk

(16)

Design and manufacture of civil satellites {Chinese partner shall hold the majority of shares)

(17)

Manufacture of civil satellites effective payload (Chinese partner shall hold the majority of shares)

(18)

Manufacture of spare pans for civil satellites

(19)

Design and manufacture of civil carrier rockets (Chinese partner shall hold the majority of shares)

(20)

Manufacture of telecommunication system equipment for satellites

(21)

Manufac

SUPPLEMENTARY AGREEMENT NO 3 TO MACAO/MAINLAND CLOSER ECONOMIC PARTNERSHIP ARRANGEMENT






Supplementary Agreement No 3 to Macao/Mainland Closer Economic Partnership Arrangement

The Ministry of Commerce
June 26, 2006

For the purpose of further enhancing the level of economic and trade exchanges and cooperation between the Mainland (which refers
to all the tariff territory of the People’s Republic of China in CEPA) and Macao SAR (hereinafter referred to as “Macao”), and in
accordance with the Mainland and Macao Closer Economic Partnership Arrangement (hereinafter referred to as “CEPA”) signed on October
17, 2003, the Supplementary Agreement to CEPA as signed on October 29, 2004 as well as the Supplementary Agreement No. 2 to CEPA
as signed on October 21, 2005, two sides agreed to sign the present Supplementary Agreement to further expand the trade in services
in the Mainland for Macao and to enhance the cooperation between two sides in the field of trade and investment facilitation.

1.

Trade in Services

(1)

The market access requirements shall be further relaxed by the Mainland as of January 1, 2007 in the fields of law, construction,
exhibition, audio and video, distribution, tourism, transportation and individual industry and commerce on the basis of the commitments
to open the trade in services in CEPA, the Supplementary Agreement to CEPA, and the Supplementary Agreement NO. 2 to CEPA. Specific
contents are stated in the Appendixes of the present Agreement.

(2)

The present Agreement Appendixes supply and amend Table 1 of Appendix 4 of CEPA (The Mainland’s Specific Commitments for Opening the
Trade in Services to Macao), Appendix 3 of the Supplementary Agreement to CEPA (The Supplement and Amendment to the Mainland’s Specific
Commitments for Opening the Trade in Services to Macao) and Appendix 2 of the Supplementary Agreement No. 2 to CEPA (The Supplement
and Amendment No. 2 to the Mainland’s Specific Commitments for Opening the Trade in Services to Macao). In the case of any conflict
between the provisions of the above-mentioned three instruments, the provisions in the present Agreement Appendixes shall prevail.

(3)

Service suppliers as referred to in the present Agreement Appendixes shall meet the related requirements as provided for in Appendix
5 of “CEPA” (Definition of Service Supplier and Relevant Requirements).

2.

Trade and Investment Facilitation

(1)

For the purpose of supporting and coordinating appropriate diversity of Macao industrial structure and promoting the exhibition industrial
development of two sides, two sides have agreed unanimously to complementally incorporate the exhibition industry cooperation into
the field of trade and investment facilitation in CEPA, and accordingly, Article 9 in the CEPA Appendix 6 is amended as:

“Two sides have realized that the reinforcement of industrial cooperation and exchanges will be beneficial to the industry as well
as the whole social and economic development of two sides in accordance with the principle of complementary strengths. And two sides
will implement cooperation in Chinese medicine industry and exhibition industry, and are also considering to implement special cooperation
in other industries at an appropriate time.”

(2)

For the purpose of promoting the two sides cooperation in the field of intellectual property protection, two sides have agreed unanimously
to incorporate the intellectual property protection into the field of trade and investment facilitation in CEPA, and accordingly:

a. Paragraph 1 of Article 17 of CEPA shall be amended as:

“(1) Two sides will promote cooperation in areas as follows:

(a)

trade and investment promotion;

(b)

customs facilitation;

(c)

commodity inspection, inspection and quarantine of animals and plants, food security, health quarantine, certification and standardization
management;

(d)

electronic commerce;

(e)

transparency in laws and regulations;

(f)

small and medium-sized enterprises cooperation;

(g)

industrial cooperation; and

(h)

intellectual property protection.”

b. Article 2 of the CEPA Appendix 6 shall be amended as:

“II. Two sides consent to implement the cooperation of trade and investment facilitation in such eight fields as trade and investment
promotion, customs facilitation, commodity inspection, inspection and quarantine of animals and plants, food safety, health quarantine,
certification and standardization management, electronic commerce, transparency in laws and regulations, small and medium-sized enterprise
cooperation, industrial cooperation, and intellectual property protection. And the related cooperation shall be implemented under
the guidance and coordination of the joint guidance committee established under Article 19 of CEPA.”

c. One article shall be added to CEPA Appendix 6 as Article 10 , and the sequential numbers of the following articles shall be changed
accordingly. The Article 10 shall be:

“X. Intellectual Property Protection

Two sides have realized that the reinforcement of intellectual property protection has an reaching importance for promoting economic
development of two sides as well as the economic trade exchanges and cooperation of two sides, and consent to enhance the cooperation
in the field of intellectual property protection.

(1)

Cooperation Mechanism

The cooperation of two sides in the field of intellectual property protection shall be enhanced through the cooperation mechanism
between the governments of two sides.

(2)

Contents of Cooperation

Two sides consent to enhance the cooperation in the areas as follows:

(a)

conducting exchanges and communications of the information concerning intellectual property protection through the establishment of
a mediation center for protecting intellectual property in Macao;

(b)

exchanging information in respect of the formulation and implementation of laws and regulations concerning protecting intellectual
property;

(c)

sharing materials and information concerning intellectual property protection through implementing inspections, holding seminars,
publishing related publications or other ways; and

(d)

implementing consultations for the matters derived from intellectual property protection.”

3.

Appendixes

The Appendixes of the present Agreement form an integral part of the present Agreement.

4.

Entry into Force

The present Agreement shall enter into force as from the signature date by the representatives of two sides.

Done in Chinese in duplicate.

Signed in Macao on June 26, 2006.

Mr. Liao Xiaoqi (signature)

Vice Minister of the Ministry of Commerce of the People’s Republic of China

Mr. Tam Pak Yuen (Signature)

Secretary for the Economy and Finance of Macao SAR of the People’s Republic of China



Appendix

￿￿

Appendix:

Supplement and Amendment No. 3 to the Mainland￿￿s Specific Commitments for Opening the Trade in Service to Macao

￿￿

￿￿￿￿(The category of service sectors (GNS/W/120) as prescribed in the General Agreement on Trade in Services of the WTO shall apply to the category of service sectors herein. The corresponding classification of central products by the United Nations (CPC, United Nations Provisional Central Product Classification) shall be referred to for the contents of the sectors).

Sector or sub-sector

1. Business services

￿￿A. Specialized services

￿￿￿￿a. Legal services (CPC861)

Specific commitments

1.In the law offices within the Mainland that conduct joint business with those in Macao, there is no requirement for the number of full-time lawyers.

2. There is no requirement for the time of residence of the representatives of Macao law offices stationed in Mainland representative offices.

3. Any Macao resident having obtained the qualification of Mainland lawyers or legal profession as well as the lawyer￿￿s practicing license is allowed to act as an agent of Macao-related marriage and inheritance cases with the identity of Mainland lawyers.

4. With the identity of a citizen, any Macao lawyer is allowed to act as an agent of Mainland civil cases.

￿￿

Sector or sub-sector

1. Business services

￿￿A. Specialized services

￿￿￿￿Project cost advisory services

Specific commitments

1.Any Macao service supplier is allowed for the establishment of a solely-funded project cost advisory enterprise.

2. The performances of a Macao service supplier in Macao and Mainland can jointly be the basis for the assessment of its application qualification for establishing project cost advisory enterprises within the Mainland.

￿￿

Sector or sub-sector

1. Business services

￿￿F. Other business services

￿￿￿￿Conference and exhibition services (CPC87909)

Specific commitments

Macao service suppliers are allowed to establish solely-funded enterprises, contractual and equity joint ventures within the Mainland for providing exhibition services in Macao and Hong Kong.

￿￿

Sector or sub-sector

2. Telecommunication services

￿￿D. Audiovisual services

￿￿￿￿Services of videotape distribution(CPC83202), and services of audio products distribution

￿￿￿￿Services of cinema

￿￿￿￿Films in Chinese and films as produced cooperatively

￿￿￿￿Cable TV technical services

￿￿￿￿TV plays produced cooperatively

￿￿￿￿Others

Specific commitments

The State Administration of Radio, Film and Television will transfer the power to examine the completed domestic teleplays produced by the entities affiliated to the province, autonomous region or municipality directly under the Central Government and participated in by Macao acting and administrative staff to the provincial administrative department of radio, film and television.

￿￿

Sector or sub-sector

4. Distribution services

￿￿A. Commission agency services (excluding salt and tobacco)

￿￿B. Wholesale services (excluding salt and tobacco)

￿￿C. Retail services (excluding tobacco)

￿￿D. Franchising

Specific commitments

Where a Macao service supplier has set up more than 30 stores in the Mainland accumulatively, and engaged in the business of books, newspapers, magazines, medicine, pesticide, farming film, fertilizer, grain, edible oil, sugar, cotton, etc. that have different trademarks and are provided by different suppliers, the Macao service supplier is allowed to hold a controlling amount of shares and make less than 65% of contributions. ( If the Macao service supplier engages in refined oil, it shall be handled in accordance with the commitments made to WTO members by the Mainland.)

￿￿

Sector or sub-sector

9. Tourism and relevant services

￿￿A. Hotels (including apartments) and restaurants (CPC641-643)

￿￿B. Travel agencies and tour operators (CPC7471)

￿￿C. Others

Specific commitments

A Macao solely-funded or joint venture travel agency in Guangdong Province is allowed to make application for engaging in team travel services for Guangdong residents (residents with the official residence of Guangdong Province) to Macao and Hong Kong.

￿￿

Sector or sub-sector

11. Transport services

￿￿C. Air transport services

￿￿￿￿Airport management services (excluding the loading and unloading of goods) (CPC74610)

￿￿￿￿Other supporting services for air transport (CPC74690)

￿￿￿￿Sales of air services and marketing services

Specific commitments

A Macao aviation sales agent is allowed to set up solely-funded air transport sales agency enterprises in the Mainland subject to the same requirement of registered capital as that for Mainland enterprises.

￿￿

Sector or sub-sector

11. Transport services

￿￿F. Highway transport services

￿￿￿￿Highway transport by truck and automobile (CPC7123)

￿￿￿￿Highway passenger transport (CPC7121,7122)

￿￿￿￿Highway freight transport station (field)

￿￿￿￿Vehicle maintenance

Specific commitments

A Macao service supplier is allowed to set up solely-funded enterprises in the Mainland for conducting the following highway transport services:

Highway freight transport station (field); and Vehicle maintenance

￿￿

Sector or sub-sector

Any sector that hasn￿￿t been listed in the category of service sector(GNS/W/120)

￿￿Individual industrial and commercial household

Specific commitments

A Macao permanent resident with Chinese citizenship is allowed to establish an individual industrial and commercial household in any province, autonomous region, or municipality directly under the Central Government in the Mainland under the relevant laws, regulations and administrative rules, and is not subject to the examination and approval for foreign investment. The relevant business scope covers farming, husbandry, aquaculture, computer repair services, and promotion and exchange of science and technology, but does not cover any franchise operation. The practitioners thereof shall not be more than 8 persons.


ANNOUNCEMENT NO.39, 2006 OF THE GENERAL ADMINISTRATION OF CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA CONCERNING CARRYING OUT PROVISIONAL ANTI-DUMPING MEASURES ON IMPORTED NONYL PHENOL ORIGINATING FROM INDIA AND TAIWAN REGION

Announcement No.39, 2006 of the General Administration of Customs of the People’s Republic of China concerning Carrying Out Provisional
Anti-dumping Measures on Imported Nonyl Phenol Originating from India and Taiwan Region

No. 39 [2006]

In accordance with Anti-dumping Regulations of the People’s Republic of China and results of anti-dumping investigation on imported
Nonyl Phenol originating from India and Taiwan region, Ministry of Commerce decided carry out provisional anti-dumping measures on
imported Nonyl Phenol originating from India and Taiwan region and released Announcement No.51, 2006 of Ministry of Commerce (See
Appendix 1 for details). Related matters are announced as follows:

1.

As from July 10, 2006, besides Customs duties and value-added tax of import in line with the current regulations, related departments
will impose anti-dumping deposits on imported Nonyl Phenol (Tariff No.: 29071310 ) originating from India and Taiwan region in line
with rates of anti-dumping deposits (See Appendix 2 for details), different suppliers with different rates of anti-dumping deposits:

Anti-dumping deposit = (price after customs duty * rate of anti-dumping deposit)*(1+ rate of value-added tax of import)

2.

Importers must provide certificate of origin to Customs for import of Nonyl Phenol; in case the commodities are from India and Taiwan
region, commercial invoices from the original manufacturers are required as well. For those cannot provide the certificate of origin,
the Customs will impose an anti-dumping deposit in accordance with the highest rate of anti-dumping deposit listed in Appendix 2
when failing to assure that the commodities are from India and Taiwan region after investigation. In case the commodities are from
India and Taiwan region, but import operators cannot provide commercial invoices from the original manufacturers, the Customs will
levy an anti-dumping deposit in accordance with rate of anti-dumping deposit of other companies of relevant countries listed in Appendix
2.

3.

Related issues on anti-dumping deposits on Nonyl Phenol originating from India and Taiwan region of processing trade bonded import
are subject to Announcement No.9, 2001 of General Administration of Customs of the People’s Republic of China and Decree No.111 of
General Administration of Customs of the People’s Republic of China.

4.

General Administration of Customs will separately release announcement on disposal of anti-dumping deposits in accordance with arbitration
results.

5.

During valid period of the provisional anti-dumping measures of the imported Nonyl Phenol, if encounter the same or similar commodities
which the Customs cannot make sure whether to impose an anti-dumping deposit on or not, please apply to Ministry of Commerce for
judgment. The Customs will act in accordance with judgment of Ministry of Commerce.

Appendix:

1.

Announcement No.51, 2006 of Ministry of Commerce of the People’s Republic of China (omitted)

2.

Form of Rate of Anti-dumping Deposit of Nonyl Phenol (omitted)

General Administration of Customs

July 7, 2006

 
General Administration of Customs
2006-07-07

 




CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON TRANSMITTING THE CIRCULAR OF GENERAL ADMINISTRATION OF CUSTOMS ON RELEVANT ISSUES CONCERNING THE RESUMPTION OF THE ISSUANCE OF COUPLET OF CERTIFICATION OF DECLARATION BILL FOR EXPORT GOODS ON GOLD AND ITS ORNAMENTAL ARTICLES

Circular of the State Administration of Taxation on Transmitting the Circular of General Administration of Customs on Relevant Issues
concerning the Resumption of the Issuance of Couplet of Certification of Declaration Bill for Export Goods on Gold and its Ornamental
Articles

Guo Shui Han [2006] No. 814

Bureaus of State Taxes in all provinces, autonomous regions, municipalities directly under the Central Government and cities specially
designated in the State plan:

In order to solve the problem that some export enterprises are unable to go through the formalities of tax exemption for the export
of products containing gold, the General Administration of Customs, after discussions, released the Circular of General Administration
of Customs on Relevant Issues concerning the Resumption of the Issuance of Couplet of Certification of Declaration Bill for Export
Goods on Gold and its Ornamental Articles (Shu Jian Fa [2006] No. 313). And this document coded Shu Jian Fa [2006] No. 313 is hereby
transmitted to you, please implement it in accordance with relevant provisions.

Where the Couplet of Export Rebate of the Declaration Bill for Export Goods for the relevant products containing gold before the release
of the document coded Shu Jian Fa [2006] No. 313 is unable to de acquired due to the implementation of the Circular of the General
Administration of Customs on Suspending the Issuance of the Couplet of Export Rebate Certification of the Declaration Bill for Export
Goods on Gold Raw Materials of Gold Ornamental Articles (Shu Tong [2000] No. 486), the export enterprise concerned shall be allowed
to go through the formalities of tax exemption with the relevant certifications issued by the customs authorities and the special
invoice for value-added tax, the verifying and writing-off instrument for received foreign exchange and other evidentiary documents.

Annex: Circular of General Administration of Customs on Relevant Issues concerning the Resumption of the Issuance of Couplet of Certification
of Declaration Bill for Export Goods on Gold and its Ornamental Articles

State Administration of Taxation

August 22, 2006
Annex:
Circular of General Administration of Customs on Relevant Issues concerning the Resumption of the Issuance of Couplet of Certification
of Declaration Bill for Export Goods on Gold and its Ornamental Articles

Shu Jian Fa [2006] No. 313

Guangdong Branch Office, Tianjin and Shanghai Agencies, all the customs authorities directly under the General Administration of Customs,
all educational institutions:

Letter of Shenzhen Customs on Asking for Instruction on the Question of Export Rebate in Relation to Export of Products Containing
Gold (Shen Guan Shen [2006] No. 252) is recently received, and after studies and discussions with the State Administration of Taxation,
a circular is hereby given on relevant issues as follows:

In accordance with the policy provisions that “no rebate shall be given to export of gold and gold raw materials of gold ornamental
articles” in the Circular of the Ministry of Finance, the State Administration of Taxation, and the People’s Bank of China on Relevant
Taxation Provisions concerning the Distribution, Sale and Export of Gold, the General Administration of Customs released the Circular
of the General Administration of Customs on Suspending the Issuance of the Couplet of Export Rebate Certification of the Declaration
Bill for Export Goods on Gold Raw Materials of Gold Ornamental Articles (Shu Tong [2000] No. 486), suspending the issuance of the
Couplet of Certification of the Declaration Bill for Export Goods on export of gold and its ornamental articles.

In 2005 and 2006, the State Administration of Taxation released successively the Circular of the State Administration of Taxation
on the Taxation Policy for the Export of Products Containing Gold (Guo Shui Fa [2005] No. 125), and the Supplementary Circular of
the State Administration of Taxation on Relevant Issues concerning the Carrying-out of a Tax Exemption Policy on Products Containing
Gold (Guo Shui Fa [2006] No. 10), prescribing that “an enterprise, when going through the formalities of value-added tax exemption
for products containing gold, shall provide the Couplet of Certification of Declaration Bill for Export Goods issued by the customs
authorities”.

In order to cooperate with the State Administration of Taxation in carrying out its policy of value-added tax exemption on export
of products containing gold, and after studies, the document coded Shu Tong [2000] No. 486 shall be abolished as of the release of
this Circular, and the issuance of the Couplet of Certification of Declaration Bill for Export Goods (exclusively used for tax rebate)
shall be resumed. With regard to gold and its ornamental articles which are exported before the release of this Circular, the State
Administration of Taxation shall notify the relevant authorities in charge of tax rebate to handle the formalities of value-added
tax exemption and credit upon the relevant invoices provided by the enterprises, and the customs authorities will not reissue the
Couplet of Certification of Declaration Bill for Export Goods.

Please abide by and implement the aforesaid provisions.

General Administration of Customs

August 21, 2006

 
State Administration of Taxation
2006-08-22

 




THE SUPERVISION AND INSPECTION PROGRAM FOR THE REVIEW AND EXAMINATION OF PREFERENTIAL TAX POLICIES FOR DEVELOPMENT ZONES

State Administration of Taxation

Circular of the State Administration of Taxation concerning the Distribution of the Supervision and Inspection Program for the Review
and Examination of Preferential Tax Policies for Development Zones

GuoShuiHan [2004] No.349

State tax and local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and municipalities
with independent budgetary status:

The State Administration of Taxation formulated the Supervision and Inspection Program for the Review and Examination of Preferential
Tax Policies for Development Zones (hereinafter referred to as the “Supervision and Inspection Program”) in order to further implement
the Circular of the State Administration of Taxation concerning the Review and Examination of Preferential Tax Policies for Development
Zones (Guo Shui Fa No.9 2004) and earnestly ensure that the review and inspection work achieve actual effects and expected goals.
All localities are required to organize supervision and inspection groups to carry out work in this regard according to uniform principles,
scopes and methods of supervision. The Supervision and Inspection Program is herewith circulated for your implementation. All localities
shall submit the written supervision report to the State Administration of Taxation (Department of Policies and Regulations) before
the end of March. The State Administration of Taxation will organize supervisory group for selective examination in the first ten
days of April.

State Administration of Taxation

March 10th, 2004

The Supervision and inspection Program for the Review and examination of Preferential Tax Policies for Development Zones

This program is formulated with a view to further implementing the Circular of the State Administration of Taxation concerning the
Review and Examination of Preferential Tax Policies for Development Zones (Guo Shui Fa [2004] No. 9, hereinafter referred to as the
“Circular”), strengthening the review and examination of the preferential tax policies for development zones and guiding self-examination
and self-correction of local tax authorities.

1.

Principles of Supervision

(1)

Upholding the law and relevant norms. Supervision and inspection shall, on the basis of current taxation laws, regulations and rules,
be carried out in accordance with the requirements of the Circular with reference to the state uniform preferential tax policies
for development zones.

(2)

Upholding objectivity and impartiality. The materials collected and the situation reflected in the course of supervisions should be
true and valid; the subjective and objective reasons for the identified problems should be analyzed in great detail and shall not
be exaggerated or understated.

(3)

Upholding stress on key points. The supervision shall be carried out with priority in accordance with the scopes of supervision and
the different taxation preferential policies applied in development zones at state level and at or below provincial level. The review
and examination shall be conducted thoroughly instead of being conducted as a mere formality so as to achieve actual effects.

2.

Organization of Supervision

The leaders in charge of tax authorities in various regions shall head the supervisory groups in person. The legal departments shall
facilitate the organizing of the supervisory groups with involvement of other relevant departments. The supervisory groups shall
supervise more than two tax authorities at prefecture and municipal level chosen with pertinence in the light of the actual situation
of different places.

The supervision work shall be carried out for around ten days during the middle ten days of March.

3.

Scope of Supervision

The scope of supervision is the implementation of the Circular of the State Administration of Taxation and self-examination and self-correction
by various local authorities, including:

(1)

The application of preferential tax policies for development zones, including the application of preferential tax policies for the
economic and technological development zones, the coastal economic open zones, the high tech industrial development zones established
under the approval of the State Council as well as other state-level parks and various development zones established under the approval
of the governments at or below the provincial level.

(2)

The implementation of preferential tax policies for the development zones. Whether such problems exist in state-level development
zones as enterprises outside the development zones enjoying the preferential tax policies for those inside, enterprises registered
within but operated outside the zones enjoying the preferential tax policies for the zones, the preferential tax policies being granted
to the newly-established enterprises without strict examination of their qualification or development zones by itself expanding the
scope of application of preferential tax policies, increasing the preferential tax rates and extending the preferential period. Whether
such problems exist for the development zones at or below the provincial level to enact preferential tax policies beyond their taxation
jurisdiction or enjoy preferential tax policies applied for the state-level development zones.

(3)

Specific opinions and suggestions put forward by various localities in the light of the status quo of various development zones at
all levels as well as the implementation of the preferential tax policies inside the development zones.

4.

Methods of Supervision

(1)

Listening to Reports

The supervisory groups shall listen to the reports on the review of preferential tax policies for development zones presented by the
tax authorities at prefecture and municipal level, which shall cover the following contents:

The understanding by leaders of the tax authorities at prefecture and municipal level of the importance of the review and examination
of preferential tax policies for development zones; progress of the transmission of the Circular to the state and local tax authorities
at municipality and county level; progress of organizing and arranging the review and examination of preferential tax policies for
development zones in compliance with the Circular, whether concrete implementation program has been formulated and whether self-examination
and self-correction have been carried out.

(2)

Holding Symposia

The supervisory groups shall, on the basis of listening to the reports, hold symposia attended by relevant personnel from development
zones of different kinds at all levels to further find out the application and implementation of preferential tax policies for development
zones as well as problems and suggestions arising from the course of implementation.

(3)

On-the-spot Inspection

The supervisory groups shall, on the basis of the information in hand, carry out on-the-spot investigation and inspection in selected
tax authorities of the development zones at state level and at or below provincial level. The inspection shall focus on issues such
as whether the preferential tax policies are enacted without authorization, whether the application scope of preferential tax policies
is enlarged and whether the preferential tax rates are increased and the period extended. During the on-the-spot supervision and
inspection, the supervisors shall fill in the original copy of the work memo of review and examination of preferential tax policies
for development zones in line with the actual situations.

(4)

Paying Visits to Enterprises

When carrying out investigations into matters such as applying inside policies of various development zones by outside enterprises
and enterprises registered with the zones but running business operated outside, as well as other matters found out during the inspection,
on which an investigation is needed to be extended to enterprises, visits to these enterprises shall be conducted in order to get
a clearer picture and ascertain the matters.

5.

Requirements of Supervision

All local tax authorities shall deepen their understanding, strengthen their leadership, carry out the supervision and inspection
work conscientiously and ensure the problems are identified. Going through the motions is strictly prohibited.



 
State Administration of Taxation
2004-03-10

 







CIRCULAR OF THE MINISTRY OF LABOR AND SOCIAL SECURITY ON ABOLISHING THE INTERIM PROVISIONS ON THE ADMINISTRATION OF WAGES OF FOREIGN-FUNDED ENTERPRISES

the Ministry of Labor and Social Security

Circular of the Ministry of Labor and Social Security on Abolishing the Interim Provisions on the Administration of Wages of Foreign-funded
Enterprises

No. 16 [2004] of the Ministry of Labor and Social Security

The labor and social security offices or bureaus of all provinces, autonomous regions, municipalities directly under the Central Government,

Circular of the former Ministry of Labor concerning Printing and Distributing the Interim Provisions on the Administration of Wages
of Foreign-funded Enterprises (No. 46 [2004] of the Ministry of Labor) was decided to be abolished after deliberation. The documents
on interpretation of this Circular shall be abolished simultaneously, namely the Reply of the General Office of the Ministry of Labor
to the Request for Instructions on the Ownership of the Disposal Power of the Nominal Wage of Chinese Senior Managers in Chinese-foreign
Equity Joint Venture Enterprises and Chinese-foreign Contractual Joint Enterprises (No. 106 [2004] of the Ministry of Labor).

After the aforesaid documents are abolished, the authorities in all places shall continue to strengthen the supervision over and inspection
of the conditions of how wages are paid to the workers in foreign-funded enterprises and cooperate with relevant departments on relatisng
issues.

the Ministry of Labor and Social Security

May 18th, 2004



 
the Ministry of Labor and Social Security
2004-05-18

 







ANNOUNCEMENT OF THE STATE FOOD AND DRUG ADMINISTRATION BUREAU ON ADDING NANNING MUNICIPALITY TO BE PORT CITY OF DRUG IMPORT

State Food and Drug Administration Bureau

Announcement of the State Food and Drug Administration Bureau on Adding Nanning Municipality to be Port City of Drug Import

GuoShiYaoJianZhu [2004] No. 489

In order to further facilitate the import and export trade between China and ASEAN member countries, upon approval by the State Council,
Nanning Municipality is agreed to be another port city of drug import. Relevant matters are hereby announced as follows:

1.

From the date of the issuing of this announcement, apart from the drugs prescribed in Article 10 of Measures for the Administration
of Drug Import, other import drugs (including narcotics, psychoactive drugs) may be imported through the port administered by Nanning
Customs which is directly under the Customs General Administration.

2.

Nanning Drug Supervision and Administration Bureau is added to be port drug supervision and administration bureau. The Recording Office
of Nanning Drug Supervision and Administration Bureau shall undertake the concrete work on import record by Nanning Drug Supervision
and Administration Bureau.

Address: 14-4 Xinzhu Road, Naning, Guangxi Province

Post Code: 530022

Person to Contact: Ou Junjun

Telephone: 0771-5889761

Fax: 0771-5889761

E-mail: nn-portgxfda.gov.cn

3.

The Drug Inspection Institution of Guangxi Zhuang Autonomous Region is authorized to be a Port Drug Inspection Institution.

Address: 1-1 Xinmin Road, Nanning, Guangxi Province

Post Code: 5300221

Telephone: 0771-2619291

Fax: 0771-2611064

It is hereby announced.

The State Food and Drug Administration Bureau

October 22, 2004



 
State Food and Drug Administration Bureau
2004-10-22

 







MEASURES FOR THE ADMINISTRATION OF ADVERTISING BUSINESS LICENSES

the State Administration for Industry and Commerce

Order of the State Administration for Industry and Commerce of the People’s Republic of China

No. 16

The Measures for the Administration of Advertising Business Licenses, which were deliberated and adopted at the executive meeting
of the State Administration for Industry and Commerce of the People’s Republic of China, are promulgated hereby, and shall go into
effect as of January 1st, 2005.

Director General of the State Administration for Industry and Commerce Wang Zhongfu

November 30, 2004

Measures for the Administration of Advertising Business Licenses

Article 1

With a view to strengthening supervision over and administration of advertising business activities and regulating the registration
on the examination and approval of advertising operations, the present Measures are formulated in accordance with the Advertising
Law of the People’s Republic of China, Administrative License Law of the People’s Republic of China, and the Regulation on the Management
of Advertising.

Article 2

The following entities that undertake advertising business may not carry out the corresponding advertising operations until after
having applied to the advertising supervision and administration organ in accordance with the present Measures and received an Advertising
Business License:

1.

Radio stations, television stations, as well as publishers of newspapers, magazines and periodicals;

2.

Public institutions; and

3.

Entities that are subject to examination and approval of registration for advertising operations as prescribed by laws and administrative
regulations.

Article 3

The advertising supervision and administration organ as mentioned in the present Measures shall refer to the administrative department
of industry and commerce at or above the county level.

The advertising operator as mentioned in the present Measures shall refer to the various entities as listed in Article 2 , which apply
for undertaking advertising business according to the present Measures and have obtained an Advertising Business License.

Article 4

The Advertising Business License is the legal certificate of an advertising operator for its undertaking of advertising operations.

The Advertising Business License shall have an original copy and a duplicate, which shall be legally of equal effect.

The Advertising Business License specifies the certificate number, name of the advertising operator or institution, site for business
operation, legal representative or person-in-charge, advertising business scope , license issuing authority, issuing date, and other
items.

Article 5

In an Advertising Business License, the advertising business scope shall be checked and ratified according to the following terms:

1.

Radio station: designing and producing radio advertisements, and publishing advertisements home and abroad by making use of self-owned
radio station.

2.

TV station: Designing and producing television advertisements, and publishing advertisements home and abroad by making use of self-owned
TV station.

3.

Newspaper office: Designing and producing printed advertisements, and publishing advertisements home and abroad by making use of self-owned
“￿a￿ewspaper”.

4.

Periodical or magazine office: Designing and producing printed advertisement, and publishing advertisements by making use of self-owned
magazine. And

5.

Other entities concurrently managing advertising operations: Publishing ￿a￿advertisements by making use self-owned media or place,
designing or producing ￿a￿dvertisements.

Article 6

The State Administration for Industry and Commerce shall take charge of the work for the supervision over and administration of Advertising
Business Licenses.

The advertising supervision and administration organs at all levels shall be responsible for the issuing, modifying, revoking of Advertising
Business Licenses within their jurisdictions and for the routine supervision and administration work.

Article 7

The following conditions shall be met when applying for an Advertising Business License:

1.

Having the media or means for publishing advertisements directly;

2.

Establishing specialized agencies dealing in advertising ;

3.

Having equipments and business place for advertising operation; and

4.

Having advertising professionals and advertising censor who knows well the advertising laws and regulations.

Article 8

The following procedures shall be followed when applying for an Advertising Business License:

The applicant shall submit the application documents as prescribed in Article 9 to the advertising supervision and administration
organ with jurisdiction at or above the county level where it is located.

The advertising supervision and administration organ shall make a decision on whether to grant approval or not within 20 days from
the date of acceptance. If it grants the approval, it shall issue an Advertising Business License; if it does not grant the approval,
it shall give an explanation in writing.

Article 9

The following application documents shall be submitted to the advertising supervision and administration organ when applying for the
Advertising Business Licenses:

1.

Application Form for the Registration of Advertising Operations;

2.

Certificate of Advertising Media. Radio stations, television stations, newspapers and periodicals and other media, which may not be
managed until after having obtained the approval as prescribed by laws and regulations, shall submit the relevant documents of approval;

3.

Checklist of advertising equipments and certificate document concerning the business place;

4.

The certificate documents concerning the person-in-charge of the advertising operators and advertising censors; and

5.

Legal person registration certificate of the entity.

Article 10

An advertising operator shall carry out business activities within the advertising business scope as approved by the advertising supervision
and administration organ, and shall not alter the advertising business scopewithout applying for alteration and getting approval
from the advertising supervision and administration organ.

In case there is any alteration in the name of an entity, legal representative or person-in-charge or business place, the advertising
operator shall apply for alteration of the Advertising Business License within one month from the day when such alteration is made.

Article 11

An advertising operator shall submit the following application documents when applying for alteration of the Advertising Business
License:

1.

Application Form for Alteration Registration of Advertising Operation;

2.

The original and duplicate of the former Advertising Business Licenses; and

3.

The certificate documents relating to the alteration of advertising business scope, name of the entity, legal representative or person-in-charge,
business place and other matters.

Article 12

The advertising supervision and administration organ shall make a decision on whether to approve the alteration or not within 10 days
from the date when it accepts the application for the alteration of the Advertising Business License. If it grants approval after
examination, it shall issue a new Advertising Business Licenses; if it does not grant approval, it shall give an explanation in writing.

Article 13

In case any advertising operator no longer meet the conditions as prescribed in Article 7 of the present Measures due to the change
of conditions or ceases undertaking advertising operations, it shall timely go through formalities of writing off the Advertising
Business License with the advertising supervision and administration organ.

Article 14

An advertising operator shall submit the following application documents when writing off the Advertising Business License:

1.

Application Form for Write-off Registration of Advertising Operation;

2.

The original and duplicate of the Advertising Business License; and

3.

The certificate documents relating to the writing-off of the Advertising Business Licenses.

Article 15

In case any advertising operator, who has obtained the Advertising Business Licenses, no longer meets the conditions as prescribed
in Article 7 of the present Measures due to the change of conditions and fails to through the formalities of writing off the Advertising
Business License in accordance with the provisions of the present Measures, the license issuing authority shall revoke the Advertising
Business License.

Article 16

In case any advertising operator violates the provisions of the Advertising Law and its advertising business is terminated by the
advertising supervision and administration organ in accordance with the provisions of Articles 37, 39, and 41 of the Advertising
Law, and the license issuing authority shall revoke the Advertising Business License.

Article 17

An advertising operator shall place the original of the Advertising Business License at an eye-catching place of its business place.

No entity or individual may forge, alter, lease, lend, buy in and sell at a profit or transfer the Advertising Business License by
any other means.

Article 18

In case the Advertising Business License of any advertising operator is damaged or lost, its cancellation shall be announced on newspapers
or periodicals and make it up at the advertising supervision and administration organ in time.

Article 19

The advertising supervision and administration organ shall strengthen routine supervision and inspection and check periodically the
advertising operation qualification of any advertising operator that has obtained the Advertising Business License within its own
jurisdiction. The specific time for checking the advertising operation qualification and the contents to be checked shall be determined
by advertising supervision and administration organs at or above the provincial level.

An advertising operator shall accept the routine supervision of the advertising supervision and administration organ over its operation
conditions and take part in the inspection on the advertising operation qualification as required.

Article 20

Anyone who violates the provisions of the present Measures shall be given a punishment by the advertising supervision and administration
organ according to the following provisions:

1.

If it undertakes advertising operations without an Advertising Business License, it shall be punished according to the relevant provisions
of the Measures of the State Council for Investigation into and Punishing and Banning Operations without Business Licenses.

2.

If it obtains an Advertising Business License by means of submitting false documents or other fraudulent means, it shall be given
a warning, and be imposed upon a fine of no less than RMB 5000 Yuan but no more than 10,000 Yuan. If the case is serious, its Advertising
Business License shall be revoked. If the Advertising Business License is revoked by the advertising supervision and administration
organ in accordance with the provisions of this paragraph, it shall not apply for a Business License within one year.

3.

If there is any alteration on any registration matter in the Advertising Business License without permission, and it fails to go through
alteration formalities in accordance with the provisions of the present Measures, it shall be ordered to correct and be fined up
to RMB 10,000 Yuan.

4.

If an advertising operator fails to place the original of the Advertising Business License at an eye-catching place of its business
place, it shall be ordered to correct within a prescribed time limit; if it fails to correct exceeding the time limit, it shall be
fined up to RMB 3000 Yuan.

5.

If it forges, alters, leases, lends, buys in and sells at a profit or transfers by other means its Advertising Business License, it
shall be fined RMB 3000 Yuan up to 10,000 Yuan. Or

6.

If an advertising operator fails to take part in the inspection on the advertising operation qualification as required, fails to submit
the inspection materials for advertising operation qualification, refuses to accept the routine supervision and administration of
the advertising supervision and administration organ without reasonable ground, or disguises actual conditions or submit false materials
in the inspection, it shall be ordered to correct and be fined up to RMB 10,000 Yuan.

Article 21

In case any staff member of any advertising supervision and administration organ neglects his duty, misuses his authority, and engage
in malpractices for selfish ends during the process of administering Advertising Business Licenses, he shall be given an administrative
punishment. If a crime is committed, he shall be prosecuted for the criminal responsibility in accordance with law.

Article 22

The formats of the original and duplicate of the Advertising Business License, and the formats of the Application Form for the Registration
of Advertising Operation, the Application Form for Alteration Registration of Advertising Operation, and the Application Form for
Write-off Registration of Advertising Operation shall be uniformly made by the State Administration for Industry and Commerce.

Article 23

The advertising business scope of any applicant, advertising business items or business categories checked and ratified by advertising
supervision and administration organs at all levels in accordance with the provisions of Article 5 shall fit in with the conditions
it satisfies.

In case there are special provisions prescribed by the state restricting the advertising business scope, business items, and business
categories of any advertising operator, these provisions shall be abided by.

Article 24

Apart from applying to the specific provisions of the present Measures, the general provisions of the Administrative License Law on
the procedures for the implementation of relevant administrative license shall also be followed for the implementation procedures
for advertising operation licensing.

Article 25

The present Measures shall go into effect as of January 1st, 2005.



 
the State Administration for Industry and Commerce
2004-11-30

 







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...