Circular of the State Administration of Taxation concerning Policies of Tax Refund on Export of Pesticides
The administrations of state taxation of all provinces， autonomous regions， municipalities directly under the Central Government， and the cities directly under State planning：
Upon the approval of the State Council， from January 1st， 2004， the execution of the policy for exemption of value added tax on homemade pesticides in the production process shall be stopped. With a view to encouraging the export of pesticides， we hereby give our notice concerning the relevant policies of tax refund on export of pesticides as follows：
The tax refund on export of the 48 kinds of pesticides as prescribed in paragraph 3， Article 1 of the “Circular of the Ministry of Finance and the State Administration of Taxation concerning the Policy of Exemption of Value Added Tax on Some Agricultural Means of Production” （CaiShui [2001] No. 113） may be handled according to the existing relevant provisions on tax refund from January 1st， 2004， and the export rebate rate applied thereto shall be 11%.
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Circular on the Follow-up Control of Certain Income Tax Treatment of Enterprises with Foreign Investment and Foreign Enterprises After the Lifting of the Examination and Approval Procedure for Such Treatment
The administrations of state taxation and the administrations of local taxation of the provinces， autonomous regions， municipalities directly under the central government， and cities directly under state planning， and the entities under those administrations：
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Detailed Rules for the Implementation of the Measures for the Administration of Auto Financing Companies
Article 1 The present Rules are formulated in accordance with the Measures for the Administration of Auto Financing Companies （hereinafter referred to as “Measures”） and other relevant administrative regulations.
Article 2 The China Banking Regulatory Commission （hereinafter referred to as “CBRC”） and its agencies shall make supervision over and administration of the auto financing companies according to the Measures and the present Rules.
Chapter II Establishment
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Circular of the State Administration of Taxation on Delegating the Power to Approve Enterprises of Category A for Enjoying Export Tax Refund to Lower Levels
The administration of State taxation of all provinces， autonomous regions， municipalities directly under the Central Government， and the cities directly under State planning， as well as all entities under the administration of State taxation：
With a view to streamlining the measures for the classified administration of the enterprises enjoying tax refund or exemption for exported goods， the State Administration of Taxation has， after deliberation with the Ministry of Commerce， made decisions to delegate the power to approve export enterprises of Category A to lower levels in light of the spirits of the Opinions on Doing Well the Follow-up Work for the Projects Whose Examination and Approval Has Been Adjusted as issued by the Leading Group of the State Council for the Reform of Administrative Approval System （GuoShenGaiFa [2003] No. 1）。 We hereby make the following notice on relevant matters：
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Order of the People’s Bank of China
The Interim Measures for the Administration of Foreign Currency Exchange Agencies， which were adopted at the 3rd executive meeting of the People’ Bank of China on May 28th， 2003， are hereby promulgated， and shall be implemented as of November 1st， 2003.
Zhou Xiaochuan， Governor
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Reply of the Supreme People’s Court to the Letter of the Ministry of Commerce on the Determination of Whether the “Provisions on Some Issues relating to the Trial of Civil Dispute Cases pertinent to the Restructuring of Enterprises” Is Applicable to Foreign Investment
The Ministry of Commerce of the People’s Republic of China：
We have received your Letter for Determination of Whether the “Provisions on Some Issues relating to the Trial of Civil Dispute Cases pertinent to the Restructuring of Enterprises” Is Applicable to Foreign Investment of [2003] No. 33 of the Ministry of Commerce， which was sent to us on September 12， 2003. We hereby make the following reply after deliberation：
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Further Regulating the Work Relevant to the Initial Public Offering and Listing of Shares Circular
Securities companies and asset management companies with lead distributor qualifications and companies planning to conduct initial public offering：
To thoroughly implement the basic spirit of the Company Law with regard to the conditions for the issuing and listing of share by companies limited by shares， raise the quality of companies that conduct initial public offering （Issuer（s）） and promote the structural adjustment of the securities market， this Circular on the work relevant to further regulating initial public offering is hereby given as follows：
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Decree of the General Administration of Customs of the People’s Republic of China
The Provisions of the People’s Republic of China on the Customs Administration of Declaration for the Import and Export of Goods have been deliberated and adopted at the director’s executive meeting. They are hereby publicized and shall go into force as of November 1st， 2003.
Mou Xinsheng， Director
September 18th， 2003
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Further Regulating the Work Relevant to the Initial Public Offering and Listing of Shares Circular
Securities companies and asset management companies with lead distributor qualifications and companies planning to conduct initial public offering：
To thoroughly implement the basic spirit of the Company Law with regard to the conditions for the issuing and listing of share by companies limited by shares， raise the quality of companies that conduct initial public offering （Issuer（s）） and promote the structural adjustment of the securities market， this Circular on the work relevant to further regulating initial public offering is hereby given as follows：
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Decree of the General Administration of Customs of the People’s Republic of China
The Provisions of the People’s Republic of China on the Customs Administration of Declaration for the Import and Export of Goods have been deliberated and adopted at the director’s executive meeting. They are hereby publicized and shall go into force as of November 1st， 2003.
Mou Xinsheng， Director
September 18th， 2003
Provisions of the People’s Republic of China on the Customs Administration of Declaration for the Import and Export of Goods
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