《COMMERCIAL LAWS & BUSINESS REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA》

SECTION Ⅰ: INDUSTRY3

Combination of Enterprise3

Provisional Regulations Concerning the Promotion of Economic Combination3

Competition5

Provisional Regulations Concerning the Development and Protection of Socialist Competition5

Enterprise Autonomy8

Tentative Measures Concerning the Sharing of Profits in State-owned Industrial Enterprises8

Provisional Regulations of the State Capital Construction Commission, the State Planning　Commission, the Ministry of Finance, the State Bureau of Labour and the State Administration　of Supplies on Problems Related to the Broadening of the Management Decision-making　Power of Construction Enterprises11

Interim Concrete Procedures to Implement and Fuh~ill State Council Documents Concerning Power Expansion and to Consolidate and Improve Power Expansion14

Responsibility25

Provisional Regulations Concerning Questions of Adopting the Economic Responsibility System in Industrial Production25

Provisions for the Pursuit of the System of Economic Responsibility in Construction Enterprises29

Transport32

Provisional Regulations on Strengthening the Work of Tapping Potential, Renovation and Transformation in Existing Industrial and Transport Enterprises32

Interim Regulations on Coordinated Transport36

Interim Provisions for the Improvement and Strengthening of the Administration of Highway Transportation41

SECTION Ⅱ: AGRICULTURE47

The Notice of the State Council that Agricultural Taxes Shall be Levied on all Recently-Expanded Family Plots and Forage Fields47

Interim(Draft) Procedures for the Administration of Prices for Negotiated Purchases and Sales of Agricultural and Sideline Products48

SECTION Ⅲ: FINANCE AND BANKING55

Bank55

Articles of Association of the Bank of China55

Currency57

The Procedures of the People's Republic of China for Prohibiting the State Currency from Entering or Leaving Our Country57

Interim Regulations on Punishment for Impairment of State Currency58

Provisional Regulations of the Bank of China on Foreign Exchange Certificates59

Foreign Exchange60

Provisional Regulations for Exchange Control of the People's Republic of China60

Rules for the Implementation of Foreign Exchange Controls Relating to Foreign Institutions in China and Their Personnel64

Rules for the Implementation of Controls Relating to Carrying Foreign Exchange, Precious Metals and Foreign Exchange Instruments into and Out of China65

Rules for the Implementation of the Examination and Approval of Applications by Individuals for Foreign Exchange67

Rules for the Implementation of Foreign Exchange Controls Relating to Individuals69

Loans71

Provisional Regulations on Providing Loans for Capital Construction Projects71

Provisional Regulations on Granting Loans to and Opening Accounts by Unemployed Youth in Cities and Towns for the Purpose of Setting Up Enterprises of Collective Ownership74

Provisional Regulations on Providing Special Short-and Medium-Term Loans from the People's Bank of China to the Light and Textile Industries76

Regulations for Providing Short-Term Loans in Foreign Currency by the Bank of China79

Provisional Regulations for Providing Loans to Joint Ventures Using Chinese and Foreign Investments from the Bank of China83

State Bonds85

Regulations on the Treasury Bills of the People's Republic of China85

Regulations on the 1982 Treasury Bills of the People's Republic of China86

Regulations on the 1983 Treasury Bills of the People's Republic of China87

SECTION Ⅳ: INSURANCE91

Air Transport91

The People's Insurance Company of China: Air Transportation Cargo Insurance Clause91

Air Transportation Cargo War Risk Clauses93

The People's Insurance Company of China: Aircraft Insurance Clauses94

ConstructionInstallation96

The People's Insurance Company of China: Contractors All Risks Clauses96

Contractors' Third Party Liability Clauses98

The People's Insurance Company of China: Erection All Risks Clauses99

Erection Third Party Liability Clauses101

Labour102

Labour Insurance Regulations of the People's Republic of China102

Revised Draft of the Rules for the Implementation of the Regulations of the People's Republic of China on Labour Insurance109

Resolution of the Government Administration Council Concerning Certain Revisions of Regulations on Labour Insurance of the People's Republic of China122

Land Transport123

The People's Insurance Company of China: Overland Transportation Cargo Insurance Clauses (Train Track)123

Domestic Goods Transportation Insurance Clauses of the People's Insurance Company of China125

Marine127

The People's Insurance Company of China: Hull Clauses127

Hull War Risk Clauses129

Marine Cargo Insurance Clauses of the People's Insurance Company of China130

Marine Cargo War Risk Clauses of the People's Insurance Company of China132

Motor Vehicles135

The People's Insurance Company of China: Motor Vehicle Insurance Clauses Domestic Motor Vehicle Insurance Clauses of the People's Insurance Company of China135

PropertyInvestment138

Property Insurance Clauses138

Enterprise Property Insurance Clauses of the People's Insurance Company of China140

The People's Insurance Company of China: Investment Insurance (Political Risks) Clauses142

SECTION Ⅴ: LAND145

Regulations on the Administration of the Land for Building Houses in Villages and Towns145

Regulations on the Requisition of Land for State Construction148

SECTION Ⅵ: ENERGY157

Tentative Regulations (Draft) on Bonuses for Saving Specially Designated Fuels and Raw Materials in State-Owned Industrial and Transport Enterprises, Issued by the Ministry of Finance, the State Bureau of Labour and the State Administration of Supplies157

The Order of the State Council for the Reduction of Oil Burning in Various Boilers and Industrial Kilns and Furnaces159

The Order of the State Council for the Economy on Electricity162

The Order of the State Council for the Saving of Refined Oils165

The Order of the State Council for the Conservation of Coal Used by Industrial Boilers169

SECTION Ⅶ:TAXATION175

Enterprise Profit Tax175

Circular on Improving the Payment of Industrial and Commercial Income Tax by Cooperative Stores and Individual Economic Units175

Interim Provisions of the Ministry of Finance of the People's Republic of China Regarding the Reduction and Exemption of Income Taxes on Fees for the Use of Proprietary Technology176

ForeignJoint-Venture Enterprises Tax178

The Income Tax Law of the People's Republic of China Concerning Joint Ventures with Chinese and Foreign Investment178

Detailed Rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China Concerning Joint Ventures with Chinese and Foreign Investment180

Circular of the Ministry of Finance Concerning Some Questions About the Income Tax of Joint Ventures Comprising Chinese and Foreign Investment184

The Income Tax Law for Foreign Enterprises of the People's Republic of China186

Detailed Rules and Regulations of the People's Republic of China for the Implementation of the Income Tax Law Concerning Foreign Enterprises188

Provisions of the General Customs Office and the Ministry of Finance for the Collection or Remission of Customs Duties and Industrial and Commercial Consolidated Taxes on Imports and Exports for the Chinese-Foreign Cooperative Exploitation of Offshore Oil194

Notice of the State Council Concerning the Taxation of Chinese-Foreign Joint Ventures and Cooperative Projects196

Interim Provisions of the Ministry of Finance Regarding the Reduction and Exemption of Income Tax on Interest Earned in China by Foreign Businesses197

General Regulations199

Principal Rules for Implementation of the National Tax Administration199

Notice of the Ministry of Finance on Conscientiously Implementing Taxation Provisions in the"Decision by the State Council Concerning Balancing Revenue and Expenditure and Enforcing Financial Administration"201

Interpretation of Tax Evasion, Refusal to Pay Taxes, Tax Dodges and Arrears in Tax Payment by the General Taxation Bureau of the Ministry of Finance203

Announcement of the Bureau of Revenue of the Ministry of Finance of the People's Republic of China Concerning the Handling of Tax Registration204

IndustrialCommercial Tax206

Regulations of the Ministry of Finance Concerning the Collection and Remission of Industrial and Commercial Taxes on Import and Export Commodities206

Provisions of the State Council for the Regulation of Industrial and Commercial Tax Burdens of Rural Communes and Brigade Enterprises209

Circular of the General Taxation Bureau of the Ministry of Finance of the People's Republic of China211

Regulations of the Ministry of Finance Concerning the Collection of Industrial and Commercial Taxes on Products Marketed by Industrial Enterprises Themselves and the Handling of Profits Therefrom212

Notice of the Ministry of Finance to Adjust the Industrial and Commercial Tax Rates for a Number of Products and to Extend Taxable Items214

Personal Income Tax216

Individual Income Tax Law of the People's Republic of China216

Circular of the Ministry of Finance Concerning the Payment of the Individual Income Tax by Foreigners Working in China218

Detailed Rules and Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China219

Circular of the Ministry of Finance on Certain Questions Concerning About Individual Income Tax222

SECTION Ⅷ: FINANCIAL MANAGEMENT229

Control System229

Circular of the State Council on the Introduction of a Financial Management System by Which the Scope of Revenues and Expenditures Will Be Defined for Central and Local Governments Respectively and Whereby Each Will Be Responsible for the Balance of Its Own Budget229

Regulations Concerning the Work of Financial Supervision232

Decisions of the State Council to Balance Revenues and Expenditures and Rigorously Enforce Financial Administration234

Interim Provisions of the Ministry of Finance for the Reduction of the Management Expenses of State Enterprises237

Personnel239

Interim Provisions for the Professional Titles of Economic Professional Cadres239

Profits241

Stipulations Concerning Procedures for the Implementation of Profit Reserves and Profit or Loss Undertakings by State Industrial and Communications Enterprises241

SECTION Ⅸ: COMMERCIAL MANAGEMENT247

Business Registration247

Interim Procedures for the Administration Systems of National Specialized Corporations247

Regulations for the Administration of Registration of Industrial and Commercial Enterprises249

ImportExport252

Provisional Regulations Concerning the Export Licence System252

Interim Provisions of the State Planning Commission, The State Economic Commission and the State Commission of Machine Building Industry for the Control of the Production and Import of Motor Vehicles and the Improvement of their Distribution254

Market Control257

Regulations on Control of the Purchasing Power of Social Groups257

Instructions of the State Council to Strengthen Market Administration and Crack Down on Speculation, Profiteering and Smuggling260

Provisions of the Ministry of Commerce for Strict Prohibition Against the Unnecessary Supply of Unwanted Commodities263

Interim Provisions for the Market Administration of the Means of Production of Industrial Products264

Notice of the State Council on the Strict Control of Prices and the Consolidation of Negotiated Prices266

Interim Provisions for the Prices of Heavy Industrial Products268

Notice of the State Council for Resolutely Stabilizing Market Prices271

Interim Regulations on the Administration of Prices273

Warehousing281

Provisional Procedures for the Administration of the Trade Houses of Supply and Marketing Cooperatives281

SECTION Ⅹ: TRADE MARKS AND ADVERTISEMENT CONTROL287

Provisional Regulations for Advertisement Control287

The Trademark Law of the People's Republic of China289

SECTION ⅩⅠ: ECONOMIC CONTRACT297

A Joint Circular of the State Economic Commission, the General Administration of Industry and Commerce and the People's Bank of China on a Number of Questions Regarding the Supervision of Economic Contracts297

The Economic Contracts Law of the People's Republic of China300

SECTION ⅩⅡ: FOREIGN INVESTMENT AND JOINT-VENTURE311

Foreign Representatives311

Interim Regulations of the People's Republic of China Concerning the Control of Resident Offices of Foreign Enterprises311

Announcement of the General Administration for Industry and Commerce of the People's Republic of China Concerning the Registration of Resident Offices of Foreign Enterprises313

Interim Regulationsof the State Council of the People's Republic of China Concerning the Control of Resident Correspondents of Foreign News Agencies314

Provisional Regulations for the Establishment of Representative Offices in China by Overseas Chinese and Foreign Financial Institutions316

Procedures for the Registration and Administration of Resident Offices of Foreign Enterprises in China319

InvestmentEnquiry322

Statutes of the China International Trust and Investment Corporation322

Statute of the China International Economic Consultants Inc.324

Joint- Venture En terprises326

The Law of the People's Republic of China on Joint Ventures Using Chinese and Foreign Investment326

Regulations on the Registration of Joint Ventures Using Chinese and Foreign Investment329

Regulations on Labour Management in Joint Ventures Using Chinese and Foreign Investment331

Procedures for Registration, Examination and Approval of Joint Ventures Between Chinese and Foreign Investors333

Oil Drilling335

Regulations of the People's Republic of China on the Exploitation of Offshore Petroleum Resources in Cooperation with Foreign Enterprises335

SECTION ⅩⅢ: SPECIAL ECONOMIC ZONES341

Regulations on Special Economic Zones in Guangdong Province341

Interim Provisions for Labour and Wage Management in Enterprises in the Special Economic Zones of Guangdong Province344

Interim Provisions for the Registration and Administration of Enterprises in the Special Economic Zones of Guangdong Province346

Interim Provisions of the Special Economic Zones of Guangdong Province for the Control of Personnel Entering and Leaving China348

Interim Provisions of the Shenzhen Special Economic Zone for Land Management350

Resolution on the Authorization of the Guangdong and Fujian Provincial People's Congresses and their Standing Committees to Formulate Various Specific Economic Regulations for Their Special Economic Zones353

SECTION ⅩⅣ: CUSTOMS AND TARIFF357

Customs' Laws357

The Interim Law of the People's Republic of China on Customs357

Custom Duties378

Interim Procedures for Vessel Tonnage Duties378

Rules of the People's Republic of China Governing the Levying of Import Duties on Articles of Passengers' Baggage and Personal Postal Parcels381

Customs Procedures for the Supervision, Taxation and Tax Exemption of Import and Export Samples and Advertising Materials383

Interim Customs Procedures for the Supervision of Bonded Goods and Bonded Warehouses384

Interim Customs Procedures for the Collection of Fees386

Announcement of Chinese Customs on the Imposition of Export Tariff on 34 Commodities387

Procedures for Customs Rewards in the Prohibition of Smuggling388

HealthQuarantine389

Trial Procedures for Monitoring Infectious Diseases in Border Ports389

Procedures of the People's Republic of China for Supervision of Sanitation at Border Ports of the People's Republic of China394

Regulations of the People's Republic of China on the Quarantine of Imported and Exported Animals and Plants397

ImmigrationEmmigration401

Customs Procedures for the Supervision of Luggage and Other Articles Belonging to Travellers Crossing the Borders401

The Procedures of the Customs for the Supervision of the Luggage and Articles of Travellers Passing Over the Borders404

Regulations Governing the Control of the Entry, Exit, Transit, Residence, and Travel of Foreigners406

Regulations on Border Inspection Procedures408

Provisional Customs Regulations for Inward and Outward Baggage of Overseas Chinese and Other Passengers410

Regulations for Customs Control Over Baggage of Passengers Coming from or Going to Hong Kong and Macao412

Port Control414

Interim Regulations of the People's Republic of China for the Administration of Ports414

General Rules Governing Joint Inspection of Incoming and Outgoing Ships417

Customs Procedures for the Supervision of International Civil Aircraft419

Public Security422

Notice of the Ministry of Public Security of the People's Republic of China422

Notice of the Ministry of Public Security of the People's Republic of China423

Transit Cargo Control424

The Procedures of the Customs for the Supervision of International Sailing Vessels and the Goods on Board424

Procedures of the Customs Service for the Supervision of Import Exhibits428

Interim Customs Procedures for the Supervision of Import and Export Containers and the Goods Contained Therein430

Interim Customs Procedures for the Supervision of Import and Export Goods and Other Materials Needed in the Cooperative Exploration and Exploitation of Sea Oil and Engineers' and Technicians' Luggage and Articles432

SECTION ⅩⅤ: ACCOUNTANCY437

Trial Regulations on the Powers of Accounting Personnel437

Interim Provisions for Technical Titles of Accounting Cadres442

SECTION ⅩⅥ: LAWYER AND LEGAL ARBITRATION447

Arbitration447

Provisional Rules of Procedure of the Foreign Trade Arbitration Commission of the China Council for the Promotion of International Trade447

Provisional Procedural Rules of the Maritime Arbitration Commission of the China Council for the Promotion of International Trade450

Provisional Rules for General Average Adjustment of the China Council for the Promotion of International Trade454

Lawyer457

Provisional Regulations on Lawyers of the People's Republic of China457

Interim Regulations of the People's Republic of China on Notarization460

SECTION ⅩⅧ: MEASUREMENTS465

Provisional Regulations on Measurements of the People's Republic of China465

SECTION ⅩⅧ: STANDARDIZATION AND QUALITY CONTROLS471

Quality Control471

Provisional Regulations for Total Quality Control in Industrial Enterprises471

Standardization477

Regulations on Standardization Control of the People's Republic of China477

Procedures for the Examination and Administration of Standardization of New Mechanical and Electrical Products481

A Number of Provisions of the State Commission of Machine Building Industry for the Strengthening of Standardization484

Procedures for the Administration of Standardization of Industrial Enterprises (for Provisional Implementation)487

(Provisional) Procedures for the Administration of the Adoption of International Standards490

SECTION ⅩⅨ: AWARDS AND PROTECTION OF INVENTION 497

A wards497

Regulations of the People's Republic of China on Awards for Inventions497

Regulations on Awards for Quality Products of the People's Republic of China499

Regulations Regarding the Natural Science Awards of the People's Republic of China501

Supplementary Provisions for Implementation of the "Regulations on Awards for Quality Products of the People's Republic of China"502

Regulations on Rewards for Rationalization Proposals and Technological Improvements504

Patents506

Provisional Regulations on the Guarantee of Invention Rights and Patent Rights506

SECTION ⅩⅩ: LABOUR WELFARE AND ORGANIZATION511

Unions511

The Trade Union Law of the People's Republic of China511

Organic Rules for Women Workers' Committees515

Working Regulations on the Labour Protection Working Committees of Grass-Roots and Workshop Trade Unions516

Working Regulations on Labour Protection Inspectors of Trade Union Groups518

Notice of the All-China Federation of Trade Unions, the People's Bank of China and the Ministry of Finance Concerning the Allotment of Trade Union Outlays in Strict Accordance with the Provisions of the "Law on Trade Unions"520

Interim Regulations on Staff and Workers' Congresses of State Industrial Enterprises521

Welfare524

Interim Provisions for the Living Hardship Subsidies to Surviving Family Members of Deceased Working Personnel of State Organs and Institutions524

Notice of the State Bureau of Labour and the Ministry of Finance Concerning the Request of Staff Members and Workers of State Enterprises for Marital, Funeral or Journey Leave526

Provisions on Living Allowance for Functionaries of State Organs During Sick Leave527

The Provisions of the Ministry of Finance for Travelling Expenses for Home Visits of Staff Members and Workers528

Interim Provisions for the Administration of Staff and Workers' Educational Funds and Their Expenditure Limits530

SECTION ⅩⅩⅠ : WAGES535

Bonus535

Provisions of the State Council for Properly Implementing the Rewards System and Resolutely Checking the Reckless Granting of Rewards535

Supplementary Provisions of the State Council on Problems in Implementation of the No. 10 Document of the State Council539

Notice of the Ministry of Commerce Concerning the Transmission to Lower Levels of "Provisional Procedures for the Implementation of the System of Fixed Wages Plus Dividend Wages in State Catering and Service Enterprises"542

Provisional Procedures for the Implementation of the System of Fixed Wages Plus Dividend Wages in State Catering and Service Enterprises543

Regulations on Rewards and Punishments for Enterprise Workers and Staff Members546

Over-Time Allowance550

Notice of the State Council to Rigorously Curtail Abusive Payments of Overtime Wages by Enterprises550

Piece Rate552

Provisional Regulations Concerning Piece-Rate Wages in State-Owned Enterprises (Draft)552

SECTION ⅩⅩⅡ: INDIVIDUAL AND COLLECTIVE ENTERPRISES557

Collective Enterprise557

Regulations on Questions Concerning the Development of Enterprises Run by Rural People's Communes and Production Brigades557

Provisions of the State Council for Commune and Brigade Enterprises' Implementation of the Guiding Principles for the Regulation of the National Economy566

Notice of the State Bureau of Labour, the General Administration of Municipal Construction, the Ministry of Public Security and the General Administration for Industry and Commerce to Solve the Problems of Sites Required for the Development of Collective and Individual Economies in Cities and Towns570

Individual Enterprises571

Joint Notice of the General Administration for Industry and Commerce, the Ministry of Commerce, the Ministry of Food, the National Federation of Supply and Marketing Cooperatives, the State Bureau of Supplies and the State Bureau of Labour Concerning Problems such as the Supply of Sources of Goods to Individual Industrial and Commercial Firms in Cities and Towns571

Policies on the Non-Agricultural Individual Economy in Urban Areas Issued by the State Council573

Decision on Opening Up More Avenues and Stimulating Economic Development for Solving the Urban Employment Problem576

SECTION ⅩⅩⅢ: STATISTIC583

Interim Provisions for the Technical Titles of Statistical Cadres583

Interim Provisions of the State Bureau of Statistics for the Administration of Statistical Report Forms585

Interim Provisions for the Quarterly Promulgation of the Departmental Targets of Major Economic Effects and the Institution of the Analtyical System of Economic Activities588

SECTION ⅩⅩⅣ: ENVIRONMENTAL PROTECTION593

The Environmental Protection Law of the People's Republic of China (Provisional)593

Notice of the State Council Relating to the Promulgation of the "Interim Procedures for the Collection of Pollutant Discharge Penalties"597