RULES FOR IMPLEMENTATION OF THE TRADEMARK LAW OF THE PEOPLE’S REPUBLIC OF CHINA
Chapter I General Provisions
Article 1 The following Rules were formulated in accordance with the provisions of Article 42 of the Trademark Law of the People’s Republic of China （hereinafter referred to as the Trademark Law）。
Article 2 Applicants for trademark registration must be enterprises， institutions， social organizations， self-employed industrialists or businessmen， individual partnerships established in accordance with the law， foreigners or foreign enterprises listed in Article 9 of the Trademark Law.
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Circular of the State Administration of Taxation on the Questions Concerning the Applicable Tax Rate and Deduction of Calculated Tax Amount Related to Income of Enterprises with Foreign Investment from Outside China
In accordance with the related stipulations of the Income Tax Law on Enterprises with Foreign Investment and Foreign Enterprises and its Rules for the Implementation （hereinafter referred to as the Tax Law and Rules）， we hereby clarify the question concerning the applicable tax rate related to the income gained by an enterprise with foreign investment from outside China and the question concerning calculation of deduction of the income tax already paid outside China：
I. In accordance with Article 71 of the Rules， the reduced tax rate as stipulated in the Tax Law is applicable only to the income gained by a enterprise with foreign investment from production and operation carried out in appropriate districts. Therefore， with regard to the income gained by a enterprise with foreign investment from outside China， enterprise income tax and 1ocal income tax shall be calculated and levied without exception in accordance with the stipulations of Article 5 of the Tax Law.
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DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS ON PUNISHMENT OF THE CRIMES OF PRODUCTION AND SALE OF FAKE OR SUBSTANDARD COMMODITIES
For the purpose of punishing the crimes of production and sale of fake or substandard commodities， safeguarding human health and the safety of person and property， protecting the lawful rights and interests of users and consumers， and maintaining social and economic order， the following supplementary provisions are made to the Criminal Law：
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Circular of the State Administration of Taxation on Some Issues Concerning Tax Reimbursement for Reinvestment Made by Foreign Investors of Enterprise with Foreign Investment
The tax bureaus of various provinces， autonomous regions and municipalities directly under Central Government， the tax bureaus of various municipalities separately listed on the State plan， and various sub-bureaus of Offshore Oil Tax Administration：
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Provisions of the Ministry of Foreign Economic Relations and Trade of the People’s Republic of China on the Administration of the Textile Export Quota
Article 1 The present Provisions are formulated for the purpose of implementing the bilateral agreements on trade in textile products concluded between the Government of the People’s Republic of China and the governments of textile importing countries applying quantitative restrictions， and keeping effective administration on textile quotas to develop the exports of textile products to these countries in an orderly way.
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CIRCULAR OF THE STATE COUNCIL CONCERNING PROMOTING SELF-OPERATED IMPORT AND EXPORT OF THE PRODUCTION ENTERPRISES
To authorize the large- and medium-size production enterprises to operate import and export so as to enable them to participate directly in competition in the international market is one of the important measures of deepening enterprise reform and vitalizing the large- and medium-size state-owned enterprises， which is of great importance to quicken the pace of reform and opening to the outside world and develop foreign trade in this country. Since issuing of Circular of the State Council Concerning Vitalizing the Large- and Medium-Size State-Owned Enterprises and Circular of the State Council Concerning Approval and Transmitting of Suggestions by the Ministry of Foreign Economic Relations and Trade and the Production Office of the State Council on Authorizing the Production Enterprises to Operate Import and Export， the production enterprises which are authorized to operate import and export have amounted to more than one thousand due to the effort made by the relevant departments. The growth rate of the aggregate export value and self-operated expert value of these enterprises are higher than the average growth level of export throughout the country， they have obviously become one of the important sources of foreign currency.
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Circular of the State Science and Technology Commission, the State Economic Restructuring Commission on Printing and Issuing the Interim Provisions on Several Issues Concerning the Establishment of High and New Technology Incorporated Companies within National High and New Technology Industry Development Zones
All the people’s governments of provinces， autonomous regions， municipalitie directly under the Central Government， ministries， commissions and directly subordinate institutions of the State Council：
“Interim Provisions on Several Issues Concerning the Establishment of High and New Technology Incorporated Companies within National High and New Technology Industry Development Zones” drafted by the Commission of Science Technology and the commission for economic restructuring is hereby issued to you for the earnest implementation.
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MEASURES OF THE PEOPLE’S REPUBLIC OF CHINA FOR CONTROL OF CARRYING THE STATE CURRENCY INTO AND OUT OF CHINA
Article 1 These Measures are formulated in order to strengthen the control of carrying the State currency into and out of China， maintain the order of the State finance and meet the needs of the reform and opening.
Article 2 The term “the State currency”， referred to in these Measures， denotes Renminbi issued by the People’s Bank of China.
Article 3 The State implements the quota system on the control of carrying the currency into and out of China.
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List of the Issuing Departments of Import License and the Procedures for Approval and Issuing of Licenses of Import Commodities
In order to meet the need of development of foreign economic cooperation and trade， the current name list of the issuing departments of import license and the procedures for approval and issuing of licenses of import commodities are promulgated and announced as follows：
1. The name list of the issuing departments of import licenses at each level
（1） The name of issuing department for the commodities needed to uniformly apply for licenses to the Ministry of Foreign Economic Relations and Trade：
The Administration of Quota and License of the Ministry of Foreign Economic Relations and Trade.
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Circular of the State Administration of Taxation Concerning Payment of Tax on Incomes in Foreign Currency Gained by Enterprises with Foreign Investment and Foreign Enterprises
The tax bureaus of various provinces， autonomous regions and municipalities directly under the Central Government， the taxation bureaus of various municipalities separately listed on the State plan and sub-bureaus of Offshore Oil Taxation Administration：
In line with related stipulations of the Tax Law， you are hereby notified as follows about how enterprises with foreign investment and foreign enterprises shall pay tax on their foreign currency incomes：
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