Ⅰ．Goods and Service Taxes

1．Provisional Regulations of the People's Republic of China on Value Added Tax Issued by the State Council Decree No.134 of PRC on December 13,1993

2．Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value Added Tax Issued by the Ministry ofFinance([93]Cai Fa Zi No.38)on December25,1993

3．Provisional Regulations of the People's Republic of China on Consumption Tax Issued by the State Council Decree No.135 of PRC on December 13,1993

4．Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Consumption Tax Issued by the Ministry of Finance([93]Cai Fa Zi No.39)on December25,1993

5．Provisional Regulations of the People's Republic of China on Business Tax Issued by the State Council Decree No.136 of PRC on December 13,1993

6．Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax Issued by the Ministry of Finance([93]Cai Fa Zi No.40)on December 25,1993

7．Resolution of the Standing Committee of the NPC on Applying the Provisional Regulations of VAT,Consumption Tax and Business Tax to Enterprises with Foreign Investment and Foreign Enterprises Passed at the 5th Session of the Standing Committee of the 8th NPC on December 29,1993 and promulgated by the Decree No.18 of the President of PRC on December 29,1993

8．Circular of the State Council on Issues Concerning Applying the Provisional Regulations of VAT,Consumption Tax and Business Tax to Enterprises with Foreign Investment and Foreign Enterprises Promulgated by the Guo Fa(1994)No.10 of the State Council Document on February 22,1994

9．Provisional Regulations of the People's Republic of China on Vehicle Acquisition Tax Issued by the State Council Decree No.294 of PRC on October 22,2000

10．Regulations of the People's Republic of China on Import and Export Duties Issued by the State Council Decree No.392 of PRC on November 23,2003

Ⅱ．Income Taxes

1．Provisional Regulations of the People's Republic of China on Enterprise Income Tax Issued by the Decree of the State Council No.137 of PRC on December 13,1993

2．Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Enterprise Income Tax Issued by the Ministry of Finance([94]Cai Fa Zi No.3) on February 4,1994

3．Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises Passed at the Fourth Session of the 7th NPC on April 9,1991 and promulgated by the President of PRC Decree No.45 on the same date

4．Detailed Rules for the Implementation of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises Issued by the State Council Decree No.85 of PRC on June 30,1991

5．The Law of the People's Republic of China on Enterprise Income Tax Passed at the 5th Session of the 10th NPC on March 16,2007,and promulgated by the President of PRC Decree No.63 on the same date

6．Individual Income Tax Law of the People's Republic of China Passed at the Third Session of the 5th NPC on September 10,1980 and revised for the third time at the 18th Session of the Standing Committee of the 10th NPC on October 27,2005 and issued by the President Decree No.44 on the same date

7．Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China Issued by the State Council Decree No.142 on January 28,1994 and revised by the State Council Decree No.452 on December 19,2005

8．Provisional Regulations of the People's Republic of China on Land Appreciation Tax Issued by the State Council Decree No.138 on December 13,1993

9．Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Land Appreciation Tax Issued by the Ministry of Finance(Cai Fa Zi[1995]No.6) on January 27,1995

Ⅲ．Property Taxes

1．Provisional Regulations of the People's Republic of China on Housing Property Tax Issued by the State Council(Guo Fa[1986]No.90)on September 15,1986

2．Provisional Regulations Governing Urban Real Estate Tax Issuedby the Central People's Government Administration Council Decree No.133 on August 8,1951

3．Provisional Regulations of the People's Republic of China on City and Township Land Use Tax Issued by the Decree No.17 of the State Council of PRC on September 27,1988,revised by the Decree No.483 of the State Council of PRC on December 31,2006

4．Provisional Regulations of the People's Republic of China on Farmland Occupation Tax Issued by the State Council(Guo Fa[1987]No.27)on April 1,1987

5．Provisional Regulations of the People's Republic of China on Deed Tax Issued by the State Council Decree No.224 on July 7,1997

6．Detailed Rules for the Provisional Regulations of the People's Republic of China on Deed Tax Issued by the Ministry of Finance(Cai Fa Zi[1997]No.52)on October 28,1997

7．Provisional Regulations of the People's Republic of China on Resource Tax Issued by the State Council Decree No.139 on December 25,1993

8．Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Resource Tax Issued by the Ministry of Finance([93]Cai Fa Zi No.43) on December 30,1993

9．Provisional Regulations of the People's Republic of China on Vehicle and Vessel Tax Issued by the State Council Decree No.482 on December 29,2006

10．Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Vehicle and Vessel Tax Issued on February 1,2007 by the MOF and SAT Decree No.46

11．Provisional Measures on Vessel Tonnage Tax Approved by the Fiscal Committee of the Central Government Administration Council on September 16,1952,promulgated by the General Administration of Customs:Haiguanzongshu Tonggao No.6 on September 29,1952

Ⅳ．Other Taxes

1．Provisional Regulations of the People's Republic of China Concerning Stamp Tax Issued by the State Council Decree No.11 on August 6,1988

2．Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China Concerning Stamp Tax Issued by the Ministry of Finance([88]Cai Shui Zi No.255) on September29,1988

3．Provisional Regulations of the People's Republic of China on City Maintenance and Construction Tax Issued by the State Council(Guo Fa[1985]No.19)on February 8,1985

4．Provisional Regulations of the People's Republic of China on Tobacco Tax Issued by the State Council Decree No.464 of PRC on April 28,2006

5．Provisional Regulations of the People's Republic of China on Fixed Assets Investment Orientation Regulation Tax Issued by the State Council Decree No.82 of PRC on April 16,1991

6．Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Fixed Assets Investment Orientation Regulation Tax Issued by the State Administration of Taxation(Guo Shui Fa[1991]No.113)on June 18,1991

7．Provisional Regulations of the People's Republic of China on Banquet Tax Issued by the State Council Decree No.16 on September 22,1988

Ⅴ．Tax Collection and Administration

1．Law of the People's Republic of China on Tax Administration and Collection Passed by the 27th Session of the Standing Committee of the 7th NPC on September 4,1992,and revised and re-promulgated by the 12th Session of the Standing Committee of the 8th NPC on February 28,1995,revised again at the 21st Session of the Standing Committee of the 9th NPC on April 28,2001 and promulgated by the President Decree No.49 on April 28,2001

2．Detailed rules for the Implementation of the Law of the People's Republic of China on Tax Administration and Collection Issued by the State Council Decree No.362 on September 7,2002

3．Rules for Tax Administrative Review(Trial) Issued by the State Administration of Taxation(SAT Decree No.8)on February 24,2004