Establishment of Sino-foreign Foreign Trading Equity Joint Ventures Tentative Procedures
Article 1 These Procedures are formulated in accordance with the PRC， Foreign Trade Law， the PRC， Sino-foreign Equity Joint Venture Law and other relevant laws and regulations in order to further open China to the outside world and promote the development of China’s foreign trade.
Article 2 These Procedures shall apply to the Sino-foreign foreign trading equity joint ventures （Foreign Trading Joint Ventures） established within China by foreign companies and enterprises （Foreign Investors） with Chinese companies and enterprises （Chinese Investors） that engage in foreign trade business activities.
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Administration of Foreign-invested Venture Investment Enterprises Provisions
Article 1 These Provisions have been formulated pursuant to the PRC， Sino-foreign Co-operative Joint Venture Law， the PRC， Sino-foreign Equity Joint Venture Law， the PRC， Wholly Foreign-owned Enterprise Law， the Company Law and other relevant laws and regulations in order to encourage foreign companies， enterprises， other economic organizations and individuals （Foreign Investors） to engage in venture investment in China and to establish and improve the mechanism for venture investments of China.
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Official Reply of the State Administration of Taxation on Tax Treatment towards Income from Relocation Compensation Received by Enterprises with Foreign Investment and Foreign Enterprises
Guangdong State Tax Bureau：
Your Request for Exemption of Enterprise Income Tax on the Income of Relocation Compensation Received by ShanWeiJianSheng Abalone Company Ltd （YueGuoShuiFa [2002] No.321） has been duly received. The Official Reply is hereby made， after discussion， on tax treatment towards the income from relocation compensation received by an enterprise with foreign investment or a foreign enterprise （hereinafter referred to as the “Enterprise”） for relocation due to various reasons：
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Opinions of the MOFTEC and the State Intellectual Property Office on Strengthening the Administration of Patents in Foreign Trade
Opinions of the MOFTEC and the State Intellectual Property Office on Strengthening the Administration of Patents in Foreign TradeChina’s accession to the WTO and the progress of the economic globalization have provided a broad space for the development of China’s foreign trade. In the future， we’ll participate in international economic and technological cooperation and competition in a wider range and on a higher level. As a member of the WTO， we shall pay special attention to the Trade-Related Intellectual Property Agreement of the WTO， participate in the coming round of the Agreement， and voluntarily perform our commitments made upon our accession to the WTO. The MOFTEC and the State Intellectual Property Office （hereafter “SIPO”） have， on the basis of deep research of the intellectual property （hereafter “IP”） issues in the foreign trade of China， come to the consensus that efforts should be made to protect and administer the IP rights in foreign trade， we should give full play to the functions of the IP system in the development of enterprises， and give support and guidance to the enterprises in their employment of relevant IP laws in defending their own interests.
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Measures for the Handling of Income Taxes in the Debt Restructuring of Enterprises
Article 1 In order to strengthen the administration of income tax in the debt restructuring of enterprises， and to prevent the loss of tax revenue， these Measures are enacted in accordance with the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax and the implementation rules thereof.
Article 2 Debt restructuring as used in these Measures refers to all the mattes involving modification of debt terms between the creditor （enterprise） and the debtor （enterprise）。
Article 3 Debt restructuring can be done in any or all of the following methods：
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Trial of Civil Compensation Cases Arising from False Representation in the Securities Market Several Provisions
These Provisions are formulated in accordance with laws and regulations such as the PRC， Civil Law General Principles， the PRC， Securities Law， the PRC， Company Law and the PRC， Civil Procedure Law， and in light of the actual circumstances of the securities market and adjudication practice in order to correctly try civil compensation cases arising from false representation in the securities market， regulate civil acts in the securities market and protect the lawful rights and interests of investors.
1. GENERAL PROVISIONS
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Administration of Foreign Debts Tentative Procedures
PART ONE GENERAL PROVISIONS
Article 1 These Procedures have been formulated in order to strengthen the administration of foreign debts， regulate the acts of borrowing foreign debts， enhance the benefit of utilization of foreign debt funds， and guarding against the risk from foreign debts.
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Circular of the State Administration of Taxation on the Relevant Issues Concerning the Tax Payment by Enterprises with Foreign Investment and Foreign Enterprises Engaging in the Business of Financial Asset Disposition
The state taxation bureaus and local taxation bureaus of all provinces， autonomous regions， municipalities directly under the Central Government and municipalities separately listed on the State plan：
We hereby give our notice on the relevant issues concerning the tax payment by enterprises with foreign investment and foreign enterprises engaging in the business of financial asset disposition as follows in accordance with the Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises and the detailed rules for its implementation， as well as the Interim Regulation of the People’s Republic of China on Business Tax and the detailed rules for its implementation：
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Decree of the People’s Bank of China
In accordance with the Law of the People’s Republic of China on the People’s Bank of China and other laws and regulations， the Administrative Rules for the Reporting by Financial Institutions of Large-Value and Suspicious Foreign Exchange Transactions has been adopted at the 7th executive meeting on September 17， 2002， and is hereby promulgated for implementation as of March 1， 2003.
President of the People’s Bank of China： Zhou Xiaochuang
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Order of the People’s Bank of China
In accordance with the Law of the People’s Republic of China on the People’s Bank of China and other laws and regulations ， the Administrative Rules for the Reporting of Large-Value and Suspicious RMB Payment Transactions has been adopted at the 7th executive meeting on September 17， 2002， and is hereby promulgated for implementation as of March 1， 2003.
President of the People’s Bank of China： Zhou Xiaochuang
January 3， 2003
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