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国家税务总局关于进一步加强货物运输业发票审核检查工作的通知

作者:法律资料网 时间:2024-07-09 14:10:11  浏览:9748   来源:法律资料网
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国家税务总局关于进一步加强货物运输业发票审核检查工作的通知

国家税务总局


国家税务总局关于进一步加强货物运输业发票审核检查工作的通知

国税函[2005]860号


各省、自治区、直辖市和计划单列市国家税务局、地方税务局:
自2005年1月《国家税务总局关于增值税专用发票和其他抵扣凭证审核检查有关问题的补充通知》(国税发〔2005〕6号)下发以来,各级税务机关按照总局要求,精心组织、协调配合,做了大量艰苦细致的工作,取得一定成绩。但从近期查处的虚开发票案件看,信息采集质量不高,审核检查不到位,协查运转不顺畅等问题仍然存在。利用虚假货物运输发票骗抵税款问题时有发生。为此,各地必须进一步提高货物运输业发票信息采集质量,不断加强货物运输业发票的审核检查工作,现将有关问题通知如下:
一、地税征收机关必须对所有开具的货物运输业发票依法征税,并认真核对纳税人填报的清单,同时要将征税以后的货物运输业发票存根联数据形成的清单完整、准确上传。国税征收机关必须对纳税人填报的清单进行认真核对,并将清单信息完整、准确上传。
省级国家税务局、地方税务局必须按规定的时限将采集的货物运输业发票抵扣联、存根联数据上报总局,以确保总局及时进行稽核比对。对未按时上传数据、影响全国稽核比对的地区,总局将予以通报批评。
二、对今年以来比对异常的货物运输业发票,各地税务机关要集中时间、集中力量进行审核检查,不仅要查票面信息与采集的清单电子信息,还要查有关的账务处理、资金往来情况,确保每票必查,查深查细,查出结果。
三、比对异常的货物运输业发票先由抵扣方主管国税机关进行审核检查,经审核检查后,仍不能查清原因的,及时向开票方主管地税机关传递信息,发函核查。具体的信息传递办法按《国家税务总局关于增值税专用发票和其他抵扣凭证审核检查有关问题的通知》(国税发〔2004〕119号)执行。
地税机关在收到国税机关转来的需要审核检查的货物运输业发票后,对属于本税务机关管辖范围的,应及时进行审核检查,并将审核检查结果反馈国税机关;对不属于本税务机关管辖范围的,应及时转交其主管地税机关,由主管地税机关进行审核检查,并将审核检查结果反馈国税机关;对无法确定主管地税机关的,应及时退回委托审核检查的国税机关。
四、对国税机关、地税机关不认真核对纳税人填报的清单并及时准确上传、不进行审核检查、不按审核检查结果进行相应处理、不按规定传递、反馈有关信息的,以及地税机关不按本通知第一条的规定依法征税的(如不按规定税率征收、漏征税款等),按执法责任制的有关规定追究有关单位和人员的责任。
五、各省级国税机关、地税机关必须严格按照《国家税务总局关于增值税专用发票和其他抵扣凭证审核检查有关问题的通知》(国税发〔2004〕119号)文件规定的上报时限和上报路径,及时向总局上报审核检查结果。
六、2005年1-6月总局下发的货物运输业发票缺联票数据存在问题,总局将重新下发这部分缺联票数据,请各地到130.9.1.101服务器的目录下(“/data/download/补2005年1月-6月货运缺联票/”)获取新的缺联发票数据。各地下载数据后,要与前期总局下发的缺联票数据进行核对,对未进行审核检查的缺联票要抓紧组织审核检查。



国家税务总局
二○○五年九月一日

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关于印发珠海市人民政府公报管理规定的通知

广东省珠海市人民政府


关于印发珠海市人民政府公报管理规定的通知


珠府〔2006〕18号

各区人民政府,经济功能区,市府直属各单位:
现将《珠海市人民政府公报管理规定》印发给你们,请认真贯彻执行。

珠海市人民政府
二○○六年三月二日


珠海市人民政府公报管理规定

第一条 为规范做好《珠海市人民政府公报》编辑、出版、发行和管理工作,推进依法行政和政务公开,根据《中华人民共和国立法法》和《广东省行政机关规范性文件管理规定》的有关规定,制定本规定。
第二条 市政府及市政府部门通过《珠海市人民政府公报》发布规范性文件等活动,以及《珠海市人民政府公报》的编辑、出版、发行和管理活动,适用本规定。
本规定所称市政府部门,是指市政府组成部门、直属机构及法律、法规授权管理公共事务的事业单位。
第三条 《珠海市人民政府公报》是市政府主办的刊物,为市政府规章、规范性文件和市政府部门规范性文件,以及法定要求需向社会公告的有关政府管理活动信息的发布载体之一,一般半月发行一期。主要刊载如下内容:
(一)市政府规章。
(二)市委与市政府或市委办公室与市政府办公室,以及市政府与其他单位或市政府办公室与其他单位联合制定的文件。
(三)市政府或市政府办公室以自己名义制定的规范性文件。
(四)市政府部门以自己名义制定的规范性文件。
(五)选登国务院、省政府及其部门发布的文件。
(六)选登市人大及其常委会通过并提请省人大常委会审议通过的地方性法规;市人大及其常委会审议通过的特区法规、有关决议;市政府组成人员任免文件(名单)。
(七)按照法定要求需向社会公告的有关政府管理活动信息。
(八)市政府批准的需要公布的其他重要文件(信息)。
第四条 在《珠海市人民政府公报》上刊登的所有文件(信息)均为非涉密文件(信息)。
《珠海市人民政府公报》刊登的市政府规章、市政府及市政府部门的规范性文件文本为标准文本。
《珠海市人民政府公报》刊登的市政府规章、市政府及市政府部门的规范性文件,应当按照国家行政机关公文处理规定要求办理、使用和保管。
市政府及市政府部门依照本规定发布规范性文件时,可以印制适量格式文件作为备案和归档使用。
第五条 市政府及市政府办公室规范性文件直接在《珠海市人民政府公报》上发布,市政府部门规范性文件根据市法制局的审查意见发布。
在《珠海市人民政府公报》上刊登市政府部门的规范性文件,发布机关在提请市政府办公室刊登时,应当提交下列材料:
(一)提请刊登的公函。
(二)规范性文件的格式文本和电子文档。
(三)市法制局对规范性文件的审查意见。
发布机关提交的规范性文件的格式文本,必须符合国家行政机关公文处理规定的格式要求。
第六条 设立《珠海市人民政府公报》编辑委员会(以下简称公报编委会),负责《珠海市人民政府公报》编辑、出版、发行和管理工作。公报编委会主任由分管副市长担任,常务副主任由市政府秘书长(办公室主任)担任,副主任由市政府办公室分管副主任、市法制局局长和市财政局分管副局长担任,委员由市政府部门分管领导、各区政府(经济功能区)办公室主任担任(可根据需要加以调整)。
设立《珠海市人民政府公报》编辑部,为公报编委会办事机构,由市政府办公室管理。设总编辑一名,由市政府办公室分管副主任兼任,设副总编辑一名,由市政府办公室指定专人担任,工作人员由市政府办公室有关业务人员担任。
第七条 《珠海市人民政府公报》编发工作按以下程序进行:
(一)编辑部工作人员负责收集、接收以《珠海市人民政府公报》为载体刊载的文件(资料),按规定要求进行审查、编辑,完成初稿并进行校核后,填写《珠海市人民政府公报》编发审批表,呈送副总编辑。
(二)副总编辑负责全面审校公报文稿(包括公报体例、格式、内容等)。审校完毕后送市法制局审查。
(三)编辑部工作人员接到市法制局审查完成的公报文稿后,呈送总编辑审核。
(四)总编辑审核后,将公报文稿交由编辑部工作人员呈报公报编委会常务副主任签发。
第八条 《珠海市人民政府公报》编辑人员应当加强学习,提高业务能力,认真做好组稿工作,合理安排好每期公报的内容。同时,增强责任心,高度重视公报的编辑校对工作,避免出现差错,保证公报编辑质量。
第九条 参与公报编辑、出版、发行工作的人员应当严格遵守有关规定要求,认真履行各自的职责,保证公报编发工作正常进行。
第十条 《珠海市人民政府公报》由市政府指定的具备资质的印刷单位印制,印刷单位应按编辑部的要求做好公报印刷工作。
第十一条 《珠海市人民政府公报》发行暂时实行免费发送方式。免费发送的范围为:
(一)市五套班子领导。
(二)市委各工作部门。
(三)市政府部门。
(四)市人大常委会及其各专门委员会、工作机构,市人大代表。
(五)市政协及其工作机构。
(六)各区、镇政府及其政府部门,各经济功能区管委会及其工作部门,各街道办事处,各村委会、居委会。
(七)珠海警备区,驻珠军警部队,口岸查验各单位,中央和省属驻珠海有关单位。
(八)市中级法院,市检察院,各人民团体,各新闻单位。
(九)指定适当地点,免费赠送公报,供企业和群众索取。
(十)市政府办公室决定发送的其他单位和个人。
第(一)、(二)、(三)、(七)、(八)、(十)项公报发送工作由市政府办公室负责,第(四)项公报发送工作由市人大常委会办公室负责,第(五)项公报发送工作由市政协办公室负责,第(六)项公报发送工作由各区政府、经济功能区管委会办公室负责,第(九)项公报发送工作由指定免费赠送公报地点所在的单位负责。
负责公报发送工作的单位,要制定分发计划,落实名单和份数,按期领取公报,及时加以分发,并加强管理,确保公报发送工作到位、顺利进行。
各区政府办公室、经济功能区管委会办公室负责协助将公报发送至下属镇、街道、村委会和居委会。
指定免费赠送公报地点所在的单位要安排合适地方摆放公报,为企业和群众取阅公报提供便利,并加强管理,防止公报被恶意毁损。
第十二条 当期公报编发后,由编辑部工作人员提供电子文本,交由市档案局和市信息中心分别在珠海档案信息网和珠海信息网上转载。
第十三条 建立公报发放情况定期巡查制度。至少每半年要对各单位发放公报的情况检查一次,督促公报发放工作落实到位,及时发现问题,沟通情况,改进工作。
第十四条 《珠海市人民政府公报》编发经费由市财政核拨,列入市财政年度预算安排。因增加公报发行量等致使经费不足时,另行申请财政核拨不足部分经费。
第十五条 本规定自公布之日起三十日后施行。市人民政府以往发布的公报编辑发行工作规定与本规定不一致的,以本规定为准。




国务院关于鼓励台湾同胞投资的规定(附英文

国务院


国务院关于鼓励台湾同胞投资的规定(附英文

1988年7月3日,国务院

第一条 为促进大陆和台湾地区的经济技术交流,以利于祖国海峡两岸的共同繁荣,鼓励台湾的公司、企业和个人(以下统称台湾投资者)在大陆投资,制定本规定。
第二条 台湾投资者可以在大陆各省、自治区、直辖市、经济特区投资。
鼓励台湾投资者到海南省以及福建、广东、浙江等省沿海地带划定的岛屿和地区从事土地开发经营。
第三条 台湾投资者在大陆可以下列形式进行投资:
(一)举办台湾投资者拥有全部资本的企业;
(二)举办合资经营企业、合作经营企业;
(三)开展补偿贸易、来料加工装配、合作生产;
(四)购买企业的股票和债券;
(五)购置房产;
(六)依法取得土地使用权,开发经营;
(七)法律、法规允许的其他投资形式。
第四条 台湾投资者可以在大陆的工业、农业、服务业以及其他符合社会和经济发展方向的行业投资。台湾投资者可以从各地方人民政府有关部门公布的项目中选择投资项目,也可以自行提出投资项目意向,向拟投资地区对外经济贸易部门或者地方人民政府指定的审批机关申请。
国家鼓励台湾投资者投资举办产品出口企业和先进技术企业,并给予相应的优惠待遇。
第五条 台湾投资者在大陆投资举办拥有全部资本的企业、合资经营企业和合作经营企业(以下统称台胞投资企业),除适用本规定外,参照执行国家有关涉外经济法律、法规的规定,享受相应的外商投资企业待遇。
台湾投资者在大陆进行其他形式的投资,以及在大陆没有设立营业机构而有来源于大陆的股息、利息、租金、特许权使用费和其他所得,除适用本规定外,也可以参照执行国家有关涉外经济法律、法规的规定。
第六条 台湾投资者可以用可自由兑换货币、机器设备或者其他实物、工业产权、专有技术等作为投资。
第七条 台湾投资者在大陆的投资、购置的资产、工业产权、投资所得利润和其他合法权益受国家法律保护,并可以依法转让和继承。
台湾投资者在大陆的活动应当遵守国家的法律、法规。
第八条 国家对台湾投资者的投资和其他资产不实行国有化。
第九条 国家根据社会公共利益的需要,对台胞投资企业实行征收时,依照法律程序进行并给予相应的补偿。
第十条 台湾投资者投资获得的合法利润,其他合法收入和清算后的资金,可以依法汇往境外。
第十一条 台胞投资企业在其投资总额内进口本企业所需的机器设备、生产用车辆和办公设备,以及台胞个人在企业工作期间运进自用的、合理数量的生活用品和交通工具,免缴进口关税、工商统一税,免领进口许可证。
台胞投资企业进口用于生产出口产品的原材料、燃料、散件、零部件、元器件、配套件,免缴进口关税、工商统一税,免领进口许可证,由海关实行监管。上述进口料件,如用于在大陆销售的产品,应当按照国家规定补办进口手续,并照章补税。
台胞投资企业生产的出口产品,除国家限制出口的外,免缴出口关税和工商统一税。
第十二条 台胞投资企业可以向大陆的金融机构借款,也可以向境外的金融机构借款,并可以本企业资产和权益抵押、担保。
第十三条 台湾投资者拥有全部资本的企业,经营期限由投资者自行确定;合资经营企业和合作经营企业,经营期限由合资或者合作各方协商确定,也可以不规定经营期限。
第十四条 合资经营企业董事会的组成和董事长的委派、合作经营企业董事会或者联合管理机构的组成和董事长或者联合管理机构主任的委派,可以参照出资比例或者合作条件由合资或者合作各方协商决定。
第十五条 台胞投资企业依照经批准的合同、章程进行经营管理活动。企业的经营管理自主权不受干涉。
第十六条 在大陆投资的台胞个人以及台胞投资企业从境外聘请的技术和管理人员,可以申请办理多次入出境的证件。
第十七条 台湾投资者在大陆投资可以委托大陆的亲友为其代理人。代理人应当持有具有法律效力的委托书。
第十八条 在台胞投资企业集中的地区,台湾投资者可以向当地人民政府申请成立台商协会。
第十九条 台湾投资者在大陆投资举办合资经营企业、合作经营企业,由大陆的合资、合作方负责申请;举办台湾投资者拥有全部资本的企业,由台湾投资者直接申请或者委托在大陆的亲友、咨询服务机构等代为申请。台湾投资者投资举办企业的申请,由当地对外经济贸易部门或者地方人民政府指定的审批机关统一受理。
台胞投资企业的审批,按照国务院规定的权限办理。各级对外经济贸易部门或者地方人民政府指定的审批机关应当在收到全部申请文件之日起45天内决定批准或者不批准。
申请人应当在收到批准证书之日起30天内,按照有关登记管理办法,向工商行政管理机关申请登记,领取营业执照。
第二十条 台湾投资者在大陆投资因履行合同发生的或者与合同有关的争议,当事人应当尽可能通过协商或者调解解决。
当事人不愿协商、调解的,或者协商、调解不成的,可以依据合同中的仲裁条款或者事后达成的书面仲裁协议,提交大陆或者香港的仲裁机构仲裁。
当事人没有在合同中订立仲裁条款,事后又没有达成书面仲裁协议的,可以向人民法院起诉。
第二十一条 本规定由对外经济贸易部负责解释。
第二十二条 本规定自发布之日起施行。

PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OFINVESTMENTS BY COMPATRIOTS FROM TAIWAN

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OF
INVESTMENTS BY COMPATRIOTS FROM TAIWAN
(Adopted by the Tenth Executive Meeting of the State Council on
June 25, 1988, promulgated by Decree No. 7 of the State Council of the
People's Republic of China on July 3, 1988, and effective as of the date
of promulgation)
Article 1
These Provisions are formulated in order to promote economic and
technological exchanges between China's mainland and the region of Taiwan,
thereby boosting common prosperity of the two parts of the motherland on
both sides of the Straits, and to encourage companies, enterprises and
individuals on Taiwan (hereinafter referred to as "investors from Taiwan")
to make investments on China's mainland.
Article 2
Investors from Taiwan may make investments in all provinces, autonomous
regions, municipalities directly under the Central Government, and special
economic zones on China's mainland.
Investors from Taiwan are encouraged to engage themselves in land
development operations in Hainan Province and on the designated islands
and in areas along the coastal regions of the Provinces of Fujian,
Guangdong and Zhejiang.
Article 3
The investments made by investors from Taiwan on China's mainland may take
the following forms:
(1) to establish enterprises with the capital wholly owned by investors
from Taiwan;
(2) to establish equity or contractual joint ventures;
(3) to carry out compensation trade, to process supplied materials, to
assemble supplied parts, and to carry out contractual production;
(4) to purchase shares and various kinds of bonds and debentures of
existing enterprises;
(5) to purchase real estate;
(6) to obtain land use right according to law and to engage in land
development operations; and
(7) to adopt other forms of investment permitted under the laws and
regulations.
Article 4
Investors from Taiwan may make investments in various trades in China's
mainland: industries, agriculture, service trades, and other trades that
are in conformity with the orientation of social and economic development.
Investors from Taiwan may select investment projects from the lists of
projects published by the departments concerned under various local
people's governments; they may also put forward, of their own accord,
proposals as to their investment intent and file their applications to the
departments of foreign economic relations and trade or to the examining
and approving organs designated by various local people's governments in
areas where they intend to make investments.
The State encourages investors from Taiwan to make investments in the
establishment of export oriented enterprises and of technological advanced
enterprises and gives corresponding preferential treatment to such
enterprises.
Article 5
With respect to the various types of enterprises established with
investments by investors from Taiwan - enterprises with the capital wholly
owned by investors from Taiwan, equity and contractual joint ventures
(hereinafter referred to as "enterprises with investments by compatriots
from Taiwan"), they shall all be operated in accordance with these
Provisions; in addition to this, they may also enjoy the corresponding
preferential treatment as enjoyed by enterprises with foreign investments
with reference to the relevant provisions in foreign-related economic
laws, decrees and regulations of the state.
With respect to the other forms of investment made by investors from
Taiwan on China's mainland, and with respect to those investors from
Taiwan who have not set up business offices on the mainland, but have
dividends, interest, rental, royalties and other incomes that come from
China's mainland, in addition to the application of these Provisions,
reference shall be made to the relevant foreign-related economic law,
decrees and regulations.
Article 6
Investors from Taiwan may make investments by using freely convertible
currencies, machinery and equipment or other physical goods, industrial
property right, and proprietary technology.
Article 7
The investments made on China's mainland by investors from Taiwan, the
assets they have purchased, their industrial property rights, their
profits from investments, and other lawful rights and interests shall be
protected by state laws, and may be transferred or inherited according to
law.
Investors from Taiwan shall, in their activities on China's mainland,
abide by state laws, decrees and regulations.
Article 8
The state shall not nationalize the investments made by investors from
Taiwan or other assets belonging to them.
Article 9
Where the state, in light of the needs of social and public interest, has
to requisition the enterprises with investments by compatriots from
Taiwan, the State shall handle the requisitioning according to the legal
procedures and the investors concerned shall be duly compensated.
Article 10
The lawful profits gained by the investors from Taiwan from their
investments, their other lawful income and the funds after liquidation may
be remitted out of China's mainland according to law.
Article 11
Machinery and equipment imported to meet the needs of the enterprises with
investments by compatriots from Taiwan and included in the total amount of
investment, the motor vehicles for use in production, the office
equipment, as well as the articles and means of communications for
personal use and within reasonable quantities, imported by individual
compatriots from Taiwan during the period when they work in the aforesaid
enterprises shall be exempted from Customs duties and consolidated
industrial and commercial tax, and also from application of import
licences.
The raw and processed materials, fuels, bulk parts, spare and component
parts, primary parts, and fittings, which are imported by the enterprises
with investments by compatriots from Taiwan for the production of export
commodities, shall all be exempted from Customs duties and consolidated
industrial and commercial tax and also from obtaining import licences, and
placed under the supervision of the Customs. In case that the aforesaid
imported raw materials and parts are used for the production of
commodities to be sold on the market of China's mainland, it is imperative
to make up the procedures for importation and to pay taxes and duties
according to the regulations. The export commodities produced by the
enterprises with investments by compatriots from Taiwan shall, with the
exception of those commodities the export of which is under restriction by
the state, be exempted from Customs duties on export goods and
consolidated industrial and commercial tax.
Article 12
Enterprises with investments by compatriots from Taiwan may obtain loans
from financial institutions of China's mainland; they may also obtain
loans from financial institutions outside China's mainland, and may use
their assets as well as their rights and interests as mortgage or
security.
Article 13
With respect to the enterprises with the capital wholly owned by investors
from Taiwan, their period of operation shall be determined by the
investors themselves; as to equity and contractual joint ventures their
period of operation shall be determined, through consultation, by the
various parties to the ventures, they may also choose not to stipulate a
period of operation.
Article 14
The composition of the board of directors of equity joint ventures and the
appointment of the chairman of the board of directors, the composition of
the board of directors or of the joint managerial organs of contractual
joint ventures and the appointment of the chairman or the appointment of
the director of the joint managerial organs, shall be determined, through
consultation, by the various parties to the equity or contractual joint
ventures in light of the proportion of investments or the terms of
contract.
Article 15
Enterprises with investments by compatriots from Taiwan shall conduct
their operational and managerial activities in accordance with the
approved contract or articles of association. The enterprises' decision-
making power for business operations and management shall not be
interfered with.
Article 16
The technical and managerial personnel, engaged by individuals and
enterprises investing on China's mainland may apply and obtain multiple-
journey travel documents.
Article 17
The investors from Taiwan, who make investments on China's mainland, may
appoint their relatives or friends residing on the mainland as their
agents. The agents should hold legally effective letters of authority.
Article 18
In areas where enterprises with investments by compatriots from Taiwan are
concentrated, the investors from Taiwan may apply to the local people's
government for the establishment of the association of investors from
Taiwan.
Article 19
With respect to equity and contractual joint ventures to be established,
on China's mainland, with investments by investors from Taiwan, the
application for the establishment of the aforesaid enterprises shall be
filed by the mainland party; as o the enterprises to be established with
capital wholly owned by investors from Taiwan, the application shall be
filed directly by the investors from Taiwan themselves, or they may
entrust their relatives or friends residing on the mainland, or entrust
the institution providing advisory services, with the application. The
applications for the establishment of enterprises with investments by
investors from Taiwan shall be accepted and handled, in a unified manner,
by the local department for foreign economic relations and trade, or by
the examining and approving organs designated by the local people's
government. Cases concerning the examination and approval of the
application for the establishment of enterprises with investments by
compatriots from Taiwan shall be handled in accordance with the authority
prescribed by the State Council. Departments for foreign economic
relations and trade at various levels or the examining and approving
organs designated by the local people's government shall, within forty-
five days of receipt of complete application documents, make the decision
on whether the said application is approved or disapproved.
The applicants shall, within thirty days receipt of the written approval,
file an application to the department for the administration of industry
and commerce, and, in accordance with the relevant procedures for
registration and administration, go through the procedures for
registration and obtain business licences.
Article 20
With respect to the investors from Taiwan who have made investments in
China's mainland, in case that a dispute arises during the execution of,
or in connection with, a contract, the parties concerned shall try their
best to settle the dispute through consultation or mediation.
Where the parties concerned are unwilling to settle the dispute through
consultation or mediation, or the consultation or mediation has failed,
the parties concerned may, in accordance with the stipulation of the
arbitration articles in the contract, or in accordance with the written
arbitration agreement reached by the parties concerned after the dispute
has arisen, submit their dispute to the arbitration authorities on China's
mainland or in Hong Kong for settlement.
In the event that the parties concerned did not include an arbitration
article in their contract, and on written arbitration agreement has been
reached after the dispute has arisen, then the dispute may be brought
before the people's court.
Article 21
The right to interpret these Provisions resides in the Ministry of Foreign
Economic Relations and Trade.
Article 22
These Provisions shall go into effect as of the date of promulgation.



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