１、Fiscal registration: Pursuant to the regulations of Administration Method on Fiscal Registration of Foreign-funded Enterprises (Caigongzi 1996-126), the foreign-funded enterprises shall submit to the corresponding fiscal administrations all the relevant documents or the copies such as the Certification of Ratification, Business License and Constitution.

２、Property right registration: Pursuant to the regulations of Administration Method on Property Right Registration on State-owned Assets of Enterprises (No. 192 document issued by the State Council), all the state-owned enterprises, state-solely-owned enterprises, organizations which have any national stock rights, and all the other enterprises which occupy any state-owned assets in various means, shall undertake proper right registration.

３、Financial statement of foreign-funded enterprises: Pursuant to the Finance Administration Regulations for Foreign-funded Enterprises in PRC (Caigongzi 1992-294), the fiscal financial statements of all foreign-funded enterprises established within the boundaries of China shall be audited by independent auditors and then submitted to the Ministry of Finance.

４、Project ratification after evaluation of state-owned assets: Pursuant to the regulations of Administration Method on Project Ratification after Evaluation of State-owned Assets (Caiqi 2001-801), all the evaluation on state-owned assets involved in important economic activities which have been approved by the Government or organizations authorized by the Government, shall be inspected and approved by State-owned Assets Administration.

５、Transfer of property right: Pursuant to the Administration Regulation on Property Right Transfer of SOE in Shandong Province (No. 65 document issued by Shandong Provincial Government), enterprises have the rights to apply for state-owned property right transfer, and such applications shall be initially reviewed by the immediate authorities of the enterprise before being submitted to the State-owned Assets Administration for review and approval.

６、Housing accumulation fund: Pursuant to the Administration Regulations on Housing Accumulation Fund (No. 262 document issued by the State Council), state-owned enterprises and foreign-funded enterprises shall pay housing accumulation fund for the working employees, with an amount of not less than 8% of the wage.

７、Reimbursement of 25% VAT on new product: Pursuant to the regulations of Article 48 of Budget Law, for the new products developed by the enterprise and ratified by provincial institution, the enterprise shall have a 25% reimbursement on the VAT.

８、VAT reimbursement policy for salvage and culture enterprises: Pursuant to the regulations of Article 48 of Budget Law, the enterprises engaged in salvage or culture business shall have VAT reimbursement after tax levying.

９、Taxation supporting documents for government reward: Pursuant to Article 29 of Regulation on Financial Accounting of Enterprises (No. 287 document issued by Ministry of Finance of PRC), for enterprises which in compliance with the requirements of enterprises to be awarded by the Government, the enterprises have the rights to submit to the financial administrations, for review and approval, the relevant supporting documents such as taxation documents and reward application in written.

１０、Contract tax: Pursuant to the Temporary Regulations on Contract Tax of PRC (No. 224 document issued by the State Council), all the organizations, enterprises or individuals involved in land and/or house transfer shall pay contract tax at a rate of 3%.

１１、Tax on occupation of cultivated land: Pursuant to the Temporary Regulations on Occupation Tax of Cultivated Land (Guofa 1987-27), all the organizations, enterprises or individuals who intend to requisite cultivated land for house construction or the other non-agriculture construction shall pay occupation tax of cultivated land, at a rate of RMB 4.4-6.3 yuan per square meter.

１２、Tax on special agricultural products: Pursuant to the Temporary Regulations on Tax of Special Agriculture Products of Shandong Province, within the jurisdiction of Shandong, all the organizations, enterprises or individuals engaged in producing or purchase of special agriculture products (SAP) shall pay the tax on SAP. The producer shall pay at a rate of 5-10%, while the purchaser shall pay at 5-20%, in addition, an additional tax of 10-20%, in terms of the tax amount of SAP (excluding the due tax in relation with the purchase), shall be levied.

１３、Agriculture tax: Pursuant to the Temporary Regulations on Agriculture Tax of Shandong Province, within the jurisdiction of Shandong, all the organizations, enterprises or individuals engaged in agriculture for profit purpose shall pay agriculture tax, at a rate of no more than 6%. In addition, an additional tax of 40% in terms of the agriculture tax amount shall be levied.