INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA

    (Standing Committee, National People's Congress: 31 October 1993)

                               Whole Doc.

Article 1

     Individual income tax shall be levied in accordance with the

provisions of this Law by individuals who have domicile in China, or

though without domicile but have resided for one year or more in China on

their income derived from sources within and outside China.

     Individuals who are neither domiciled nor resident in China, or who

are not domiciled and reside for less than one year in China, shall pay

individual income tax in accordance with this Law on income derived form

sources within China.

Article 2

     Individual income tax shall be levied on the following categories of

income:

     (1) income from wages and salaries;

      (2) income from production or business operation derived   by

individual industrial and commercial households;

     (3) income from contracted or leased operation of enterprises or

institutions;

     (4) income from remuneration for personal service;

     (5) income from author's remuneration;

     (6) income from royalties;

     (7) income from interest, dividends and bonuses;

     (8) income from lease of property;

     (9) income from transfer of property;

     (10) contingent income; and

     (11) other income specified as taxable by the finance department of

the State Council.

Article 3

     Individual income tax rates:

     (1) income from wages and salaries shall be taxed at progressive

rates ranging from 5% to 45% (see the appended tax rate schedule).

     (2) income from production and business of individual industrialists

and merchants and income from contracted or leased   operation   of

enterprises or institutions shall be taxed at progressive rates ranging

from 5% to 35% (see the appended tax rate schedule).

     (3) income from author's remuneration shall be taxed at a flat rate

of 20%. the amount of tax payable however shall be reduced by 30%.

     (4) income from remuneration for personal service shall be taxed at a

flat rate of 20%. where a specific payment of income from remuneration for

personal service is excessively high, additional tax can be levied at a

rate to be specifically determined by the State Council.

     (5) income from royalties, interest, dividends, bonuses, lease of

property and transfer of property, as well as contingent income and other

income shall be taxed at a flat rate of 20%.

Article 4

     The following categories of income shall be exempted from individual

income tax:

     (1) awards for achievements in science, education, technology,

culture, public health, physical culture and environmental protection

granted by the provincial people's governments, ministries and commissions

under the State Council, the People's Liberation Army units at army level

and above and by foreign or international organizations;

     (2) interest income on saving deposits and national debt obligations

and other financial debentures issued by the state;

     (3) subsidies and allowances received under the state uniform

provisions;

     (4) welfare benefits, survivors pensions and relief payments;

     (5) insurance indemnities;

     (6) military severance pay and demobilization pay received by members

of the armed forces;

     (7) settlement pay, severance pay, retirement pay and retirement

living allowances received by public servants and workers under state

uniform provisions;

     (8) income derived by the diplomatic agents and consular officers and

other personnel who are exempt from tax under the provisions of the

relevant Laws of China;

     (9) income exempt from tax as stipulated in the international

conventions to which the Chinese Government is a party and in agreements

it has entered into; and

     (10) income exempt from tax with the approval of the finance

department of the State Council.

Article 5

     In any of the following situations, individual income tax may be

reduced upon approval:

     (1) income derived by disabled persons, unsupported aged persons or

members of martyr's family;

     (2) the tax payer suffers major losses caused by disasters;

     (3) other cases in which reduction is approved by the finance

department of the State Council.

Article 6

     The amount of taxable income shall be computed as follows:

     (1) for income from wages and salaries, a monthly deduction of 800

yuan shall be allowed for expenses and that part in excess of 800 yuan

shall be the taxable income;

     (2) for income from production or business operation derived by

individual industrial and commercial households, the taxable income shall

be the amount remaining from the gross income in a tax year after the

costs, expenses and losses have been deducted;

     (3) for income from contracted or leased operation of enterprises or

institutions, the taxable income shall be the amount remaining from the

gross income in a tax year after the deduction of necessary expenses;

     (4) for income from remuneration for personal service, author's

remuneration, royalties and lease of property, a deduction of 800 yuan

shall be allowed for expenses, if the amount received in a single payment

is less than 4000 yuan; for single payments of 4000 yuan or more, a

deduction of 20% shall be allowed for expenses. The remaining amount after

the deduction shall be the taxable income;

     (5) for income from transfer of property, the taxable income shall be

the amount remaining from the gross transfer income after deducting the

original value of the property and reasonable expenses;

     (6) for interest, dividends, bonuses, contingent income and other

income, the taxable income may be the full amount received in each

payment.

     The part of individual income donated to educational and other public

welfare undertakings, shall be deducted from the taxable income in

accordance with the relevant regulations formulated by the State Council.

     For the tax payer who have no domicile in China but derive wages and

salaries from sources within China, or have domicile in China but derive

wages and salaries from sources outside China, the additional deduction

for expenses shall be allowed on the basis of the average income level,

living standard and the changes of exchange rates.   the scope of

application and amount of the additional deduction for expenses shall be

regulated by the State Council.

Article 7

     Income tax paid to foreign tax authorities by the taxpayer on income

derived from sources outside China shall be allowed as credit against the

amount of income tax payable. The creditable amount, however, shall not

exceed the amount of tax otherwise payable under this Law in respect of

the income derived from the sources outside China.

Article 8

     For individual income tax, the income earner shall be the taxpayer

and the paying unit or individual shall be the withholding agent.

Taxpayers that receive wages or salaries from two or more payers, or

taxpayers without withholding agent, shall file tax returns and pay tax

themselves.

Article 9

     The tax withheld by the withholding agent on monthly basis, and the

tax paid by the self-reporting individual, shall be paid to the state

treasury within the first seven days of the following month together with

the tax returns filed with the tax authorities.

     For income from wages and salaries, the tax shall be levied on

monthly basis. The tax shall be withheld by the withholding agent or paid

by the self-reporting taxpayers to the state treasury within the first

seven days of the following month together with the tax returns filed with

the tax authorities. For income from wages and salaries in specified

industries, the tax may be computed on annual basis and paid in advance in

monthly installments. specific rules shall be regulated by the State

Council.

      For income from production or business operation derived   by

individual industrial and commercial households, the tax payable shall be

computed on annual basis and paid in advance in monthly installments. Such

payments shall be made within the first seven days after the end of each

month and the final settlement shall be made within three months after the

end of each tax year. Any excess payment shall be refunded and any

deficiency repaid.

     For income from contracted or leased operation of enterprises and

institutions, the tax payable shall be computed on annual basis and paid

to the state treasury within thirty days after the end of each tax year,

together with the tax returns filed with the tax authorities. For the

taxpayers receiving income from contracted or leased operation   in

installment during the year, the tax payable on shall be paid in advance

installments within the first seven days after each time when a payment is

made, and the final settlement shall be made within three months after the

end of each tax year; and excess payment shall be refunded and any

deficiency repaid.

     For taxpayers who derive income outside China, the tax payable shall

be paid to the state treasury within thirty days after the end of each tax

year, together with the tax returns filed with the tax authorities.

Article 10

     All categories of income shall be computed in Renminbi (RMB). Income

in foreign currency shall be converted into Renminbi for tax purposes

according to the exchange rate quoted by the state exchange control

authorities.

Article 11

     A handling fee of 2% of the amount of tax withheld shall be paid to

the withholding agent.

Article 12

     The tax administration of the individual income tax shall be

proceeded in accordance with the LAW OF THE PEOPLE'S REPUBLIC OF CHINA

CONCERNING THE ADMINISTRATION OF TAX COLLECTION.

Article 13

     The detailed rules and regulations for the implementation shall be

formulated by the State Council in accordance with this Law.

Article 14

     This Law shall enter into force on the day of its promulgation.

                SCHEDULE 1 OF INDIVIDUAL INCOME TAX RATES

           (Applicable to income from Wages and Salaries)

 ------------------------------------------------------------------------

 Grade | Monthly Taxable Income                               |Tax Rate|

       |                                                      | (%)   |

 ------|------------------------------------------------------|--------|

   1   |Income of 500 yuan or less                            |    5   |

   2   |That part of income in excess of 800 to 2000 yuan     |   10   |

   3   |That part of income in excess of 2000 to 5000 yuan    |   15   |

   4   |That part of income in excess of 5000 to 20000 yuan   |   20   |

   5   |That part of income in excess of 20000 to 40000 yuan |   25   |

   6   |That part of income in excess of 40000 to 60000 yuan |   30   |

   7   |That part of income in excess of 60000 to 80000 yuan |   35   |

   8   |That part of income in excess of 80000 to 100000 yuan |   40   |

   9   |That part of income in excess of 100000 yuan          |   45   |

 ------|------------------------------------------------------|--------|

 (Note: "Monthly taxable income" mentioned in this schedule refers to the

amount remaining from the gross income in a month after the deduction of

800 yuan or the additional deduction for expenses in accordance with the

provision of Article 6 of the Tax Law.)

                SCHEDULE 2 OF INDIVIDUAL INCOME TAX RATES

 (Applicable to income from production or business operation derived by

industrial and commercial house-holds and income from contracted or leased

operation of enterprises and institutions)

 ------------------------------------------------------------------------

 Grade | Annual Taxable Income                                |Tax Rates|

       |                                                      |   (%)   |

 ------|------------------------------------------------------|---------|

   1   | Income of 500 yuan or less                           |     5   |

   2   | That part of income in exces of 5000 to 10000 yuan   |    10   |

   3   | That part of income in excess of 10000 to 30000 yuan |    20   |

   4   | That part of income in excess of 30000 to 50000 yuan |    30   |

   5   | That part of income in excess of 50000 yuan          |    35   |

 ------------------------------------------------------------------------

 (Note: "Annual taxable income" mentioned in this schedule refers to the

amount remaining from the gross income in a tax year after the costs,

expenses and losses have been deducted in accordance with the provision of

Article 6 of the Tax Law.)

A:Foreigners who want to apply for permanent resident in china should obey the Chinese law, be healthy and have no criminal records. At same time, they should accord with one of the conditions below:

First, the applicants have invested in China directly, have steady investment condition and good revenue record for more than 3 years.

Second, the applicants take the job continually as or above the assistant general manager or factory director, have the high title of or above the associate professor or assistant researcher, or have enjoy the equal treatment in China for more than 4 years, during which the applicants have been living in China adding up to no less than 3 years and have good revenue records.

Third, the applicants have great and outstanding contributions to China or meet the special requirements of Chinese government.

Four, the spouse and unmarried children younger than 18 , of the applicants referred in the first ? second and third item of this article above, can apply.

Five, the spouse of Chinese citizens or the Foreigners who have got the qualification of permanent resident in China, has lasted the marriage for more than 5 years, lived in china for more than 9 months every year and have steady living guarantee and residence.

Six, the unmarried children younger than 18, go and seek refuge with parents.

Seven, the applicants who have no direct relatives abroad, go and seek refuge with the domestic direct relatives, over sixty years old, living in China for no less than 9 months every year and having steady living guarantee and residence

Firstly, "where foreigners come to China for adoption, they should come to China in person to go through the registration formalities. Where a foreign couple adopts a child in concert, they should come to China in concert and go through the adoption formalities; when one of the spouses cannot come to China for some reasons, the other spouse should submit Power of Attorney on his/her behalf and it should be notarized and authenticated."

Secondly, foreigners who come to China for adoption, should conclude a written adoption agreement with the person placing out the child for adoption. The adoption agreement should include in general such contents as the adopters' willingness to adopt, the consent of the person placing out the child for adoption and both parties agree to establish adoptive relationship. The agreement shall be done in triplicate, the adopters, the person placing out the child for adoption and the adoption registration organ each keep one copy.

Thirdly, foreign adopters, the person placing out the child for adoption and the adoptee should go together to the civil affairs department of the people's government of the province, autonomous region or municipality under the jurisdiction of the Central Government for the adoptive registration in the locality of the adoptee’s permanent residence. During the course of registration, the foreign adopters should as required, fill in the registration application for adoption of children in China and submit to the registration organ the Notice of Coming to China for Adoption issued by the China Center of Adoption Affairs, identity credence and photos of the adopters. The registration organ will conduct examination within 7 days from the following day of the receipt of the registration application for adoption of children by foreigners who come to China, handle the adoption registration and issue registration certificate to the adopters in conformity with the Registration Measures for Adoption of Children by Foreigners in the People's Republic of China. The adoptive relationship will be thus established as of the date of registration.

A:In accordance with the existing laws of China, the establishment of enterprises with foreign investment is subject to project-by-project examination, approval and registration by the government. In general, the following steps should be followed for the establishment of Chinese-foreign equity joint ventures and Chinese-foreign contractual joint ventures:

I. Submit the project proposal to the relevant department (planning department or technological renovation administration) and get approval before investors can proceed with various jobs centered round the feasibility study of the project.

II. Submit the feasibility study report to the planning department or technological renovation administration and get approval before investors can sign legal documents, such as the contract and articles of corporation of the enterprise.

III. Submit the contract and articles of corporation of the enterprise to the examination and ratification department, who shall issue the Approval Certificate for Enterprises with Foreign Investment after approval by the Ministry of Foreign Trade and Economic Cooperation.

IV. With the Approval Certificate issued by the examination and ratification authorities, the investors can go through registration procedures with the administration of industry and commerce.

The procedures for the establishment of enterprises with foreign investment are quite simple. After the initial project application is approved in writing by the examination and ratification authorities, the investors may submit a formal application, with articles of corporation and other required documents. On receipt of the Approval Certificate, they can proceed with the registration formalities by presenting the Approval Certificate.

In accordance with China's existing laws, the state adopts a classification administrative system for foreign investment. The provinces, municipalities, autonomous regions and cities listed as independent units in state plans have the authority to examine and approve investment of less than US $30 million in areas encouraged and permitted by the state. When an investment exceeds this amount, the project application and feasibility study report shall be examined and approved by the State Development Planning Commission or the State Economic and Trade Commission, while the contract and articles of corporation shall be examined and approved by the Ministry of Foreign Trade and Economic Cooperation.

Many provinces, autonomous regions and municipalities directly under the central government have established foreign investment service centers, which offer foreign investors with a one-stop service, ranging from legal consultation to procurement of project approval. With the improvement of China's social services system, intermediary service agents, including consultation companies, lawyers, and accountants, are all expected to provide investors with efficient and qualified services.

The applicant is required to prepare the following documents before lodging the application with Chinese Consulate:

1) One properly filled-in and duly signed application form for authentication.

2) A Single Status Certificate obtained from NSW Registry of Births, Deaths and Marriages and authenticated by the Department of Foreign Affairs and Trade (DFAT)NSW State Office and its duplicate.

3) Proof of identity with photo (such as valid passport) and its duplicate.

Yes. A Single Status Certificate does expire. The applicant must have the authentication done by the DFAT NSW State Office and Chinese Consulate-General in Sydney within 3 months after the issuance of the Single Status Certificate. The Single Status Certificate will have a validity of 6 months after being authenticated by Chinese Consulate-General.

A:1. Provide ID cards and marriage licenses of both parties.

2. Fill in the divorce application forms and divorce agreement forms.

3. The marriage office goes through the documents and gives its verdict on the divorce application.

4. If the divorce is granted both parties will be notified that they will receive divorce licenses.

5. Receive divorce licenses.

Article 212 A lease contract refers to a contract whereby the lessor shall deliver the leased property to the lessee for the latter's use or obtaining proceeds through the use, and the lessee pays the rent.

Article 213 The contents of a lease contract shall contain such clauses as the name, quantity, purpose for use, term of the lease, rent as well as time limit and method for its payment, maintenance of the leased property.

Article 214 The term of a lease may not exceed 20 years; in case of a term exceeding 20 years, the exceeding part shall be invalid.

At the expiry of the term of the lease, the parties may extend the lease contract; however, the extended term of the lease agreed upon shall not exceed 20 years as of the date of extending the contract.

Article 215 Where the lease term is above 6 months, the lease contract shall be in written form. If the parties do not conclude it in written form, it shall be deemed an unfixed lease.

Article 216 The lessor shall deliver the leased property to the lessee and keep it being fit for the use according to the terms of the contract during the term of the lease.

(Adopted at the 8th Session of the Standing Committee of the 8thNational People's Congress and Promulgated on August 31, 1994)

Whole document

Arbitration Law of the People's Republic of China

(Adopted at the 8th Session of the Standing Committee of the 8thNational People's Congress and Promulgated on August 31, 1994)

Chapter I General Provisions

Article 1

This Law is formulated in order to ensure that economic disputes shallbe impartially and promptly arbitrated, to protect the legitimate rightsand interests of the relevant parties and to guarantee the healthydevelopment of the socialist market economy.

Article 2

Disputes over contracts and disputes over property rights andinterests between citizens, legal persons and other organizations as equalsubjects of law may be submitted to arbitration.

Article 3

The following disputes shall not be submitted to arbitration:

1. disputes over marriage, adoption, guardianship,child maintenance and inheritance; and

2. administrative disputes falling within the jurisdictionof the relevant administrative organs according tolaw.

Article 4

The parties adopting arbitration for dispute settlement shall reach anarbitration agreement on a mutually voluntary basis. An arbitrationcommission shall not accept an application for arbitration submitted byone of the parties in the absence of an arbitration agreement.

Article 5

A people's court shall not accept an action initiated by one of theparties if the parties have concluded an arbitration agreement, unless thearbitration agreement is invalid.

Article 6

An arbitration commission shall be selected by the parties byagreement.The jurisdiction by level system and the district jurisdiction systemshall not apply in arbitration.

Article 7

Disputes shall be fairly and reasonably settled by arbitration on thebasis of facts and in accordance with the relevant provisions of law.

Article 8

Arbitration shall be conducted in accordance with the law, independentof any intervention by administrative organs, social organizations orindividuals.

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