Rules on Administration of Representative Offices of Foreign Insurance Institutions
These rules are formulated in accordance with the Insurance Law of the People’s Republic of China， and for the purpose of strengthening the administration of representative offices of foreign insurance institutions （hereinafter referred to as “representative offices”）， and meeting the needs of the opening up of China’s insurance market to the outside world.
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Circular on Issues concerning Sorting out and Checking the Preferential Tax Policies of Development Zones
The administrations of state taxation and local taxation of all provinces， autonomous regions， municipalities directly under the Central Government， and cities directly under state planning：
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Supreme People’s Court, Several Issues Concerning the Laws Applicable to the Trial of Copyright Disputes Involving Computer Networks Interpretations (Revised)
Pursuant to the provisions of such laws as the Civil Law General Principles， the Copyright Law and the Civil Procedure Law， the following interpretation of several issues concerning the laws applicable to the trial of copyright disputes involving computer networks is rendered in order to correctly hear such cases：
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Issues Relevant to Regulating The Acts of Transfer of Actual Controlling Power of Listed Companies Circular
Since the promulgation of the Administration of the Takeover of Listed Companies Procedures （the Takeover Procedures）， the market of the controlling power of listed companies have been furthered developed； and the takeover of listed companies has become more transparent and standardized， thereby promoting the innovation of the merger and acquisition market. Since the transfer of actual controlling power of a listed company affects the stable operation and continued development of the company， and the rights and interests of a vast number of medium and small shareholders， thereby affecting the normal order of the securities market， the Takeover Procedures therefore stipulate that the controlling shareholder（s） （including other persons with actual control） and the purchaser（s） shall owe a fiduciary duty to the listed company and other shareholders， and may not use the takeover of the listed company to prejudice the lawful rights and interests of the target company and other shareholders.
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Circular of the State Administration of Taxation on Printing and Distributing the Form for the Declaration of Income Tax of the Foreign Investment Enterprises and Foreign Enterprises
With a view to strengthening the tax administration of foreign enterprises and individuals （hereinafter referred to as Contractors） that come to China to contract for the off-shore and overland external corporative petroleum （gas） field and maritime self-operating petroleum （gas） field construction activities or to offer labor services （hereinafter referred to as Contract for Petroleum Construction Activities or Offer Labor Services）， and for ensuring the implementation of the tax law， in accordance with the Law of the People’s Republic of China on the Administration of Tax Collection （hereinafter referred to as the Law on the Administration of Tax Collection） and its Detailed Rules for the Implementation as well as Procedures of the People’s Republic of China for the Management of Invoice （hereinafter referred to as the Invoice Management Measures） and its Detailed Rules for
Implementation， the tax matters of contractors are hereby noticed：
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Order of the General Administration of Customs of the People’s Republic of China
The Provisions of the Customs of the People’s Republic of China on Executing the Rules of Origin for Trade in Goods under the Mainland and Hong Kong Closer Economic Partnership Arrangement， which were adopted at the executive meeting of this Administration on December 24， 2003， are hereby promulgated and shall come into force on January 1st， 2004.
Mou Xinsheng， the Director
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Order of the Customs General Administration of the People’s Republic of China
The Provisions of the Customs of the People’s Republic of China on Executing the Rules of Origin for Trade in Goods under the Mainland and Macao Closer Economic Partnership Arrangement， which were deliberated and adopted at the executive meeting of this Administration on December 24th， 2003， are hereby promulgated and shall be implemented as of January 1st， 2004.
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Administration of Foreign Investment in the Road Transportation Sector Provisions》 Supplementary Provisions
The following supplementary provisions for the Administration of Foreign Investment in the Road Transportation Sector Provisions （Ministry of Communications and Ministry of Foreign Trade and Economic Cooperation 2001 Order No. 9） are hereby formulated in accordance with the Mainland/Hong Kong Closer Economic Partnership Arrangement and the Mainland/Macao Closer Economic Partnership Arrangement approved by the State Council， in order to promote the establishment of closer economic and trade partnership between Hong Kong and Macao and the mainland， and to encourage Hong Kong service providers and Macao service providers to establish enterprises that engage in road transportation business in the mainland：
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Law of the people’s Republic of china on Regulation of and supervision over the Banking Industry
Order of the President of the people’s Republic of china No 11
The Law of the people’s Republic of china on Regulation of and supervision over the Banking Industry， adopted at the 6th Meeting of the Standing committee of the Tenth National people’s Congress of the people’s Republic of china on December 27， 2003，is hereby promulgated and shall go into effect as of February 1，2004.
Hu Jintao president of the people’s Republic of china December 27，2003
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Circular of the State Administration of Taxation on Audit of E-information of Special Tax Receipt of Exports
The departments and offices of all the provinces， autonomous regions， municipalities directly under the Central Government， and cities under separate State Planning：
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