Article 1 With a view to preventing and rectifying the violations of
laws or specific improper administrative actions of the tax
authorities, protecting the legal rights and interests of taxpayers
and other interested parties, and ensuring and supervising the tax
authorities to lawfully exercise their mandate the current Rules are
formulated in accordance with the Law of the People's Republic of
China on Administrative Review, the Law of the People's Republic of
China on the Administration of Tax Collection and other relevant
regulations.

Article 2 Taxpayers and other interested parties who believe their
legal rights and interests have been infringed by a specific
administrative action of a tax authority, may apply for review to
the taxation administrative review authority in accordance with
legal procedures. The Rules are applicable to taxation
administrative review authorities in accepting the application for
review and in making decisions on administrative review.

Article 3 The tax administrative review authority referred to in the
Rules (hereinafter referred to as the review authority) are those
tax authorities that lawfully investigate and make administrative
review decisions on specific administrative actions after receiving
applications for review.

Article 4 Agencies of the review authorities in charge of taxation
legal affairs (hereinafter referred to as legal affairs agencies)
shall shoulder the specific responsibility of administrative review
and perform the following duties:
(1) Accepting the application for administrative review;
(2) Investigating and searching for evidence from relevant
organizations and persons, consulting documents and materials;
(3) Examining whether a specific administrative action under a
review application is lawful and proper and drafting an
administrative review decision.
(4) Handling or transferring examination applications listed in
Article 9 of the Rules;
(5) In accordance with the prescribed jurisdiction and procedures,
putting forward proposals for handling actions violating the
Administrative Review Law and the Rules;
(6) Handling matters for responding to administrative lawsuits
lodged because of objections to administrative review decisions;
(7) Examining and supervising the administrative review work of tax
authorities at lower levels;
(8) Handling compensation issues as result of the administrative
review cases;
(9) Collecting statistics, making reports and keeping files for
administrative review, lawsuits and compensation cases.
　　Tax authorities at all levels shall establish sound legal affairs
agencies and assign fulltime clerks in charge of administrative
review and corresponding lawsuits to ensure smooth progress of the
work.
Article 5 In performing the administrative review duties, the review
authorities shall fortify the awareness of responsibility and
service, establish the concept of rule-based administration, follow
the principles of legitimacy, impartiality, transparency, timeliness
and convenience for the people, adhere to correcting errors if any,
cleave to laws, and ensure the correct implementation of the laws
and regulations.
Article 6 If taxpayers and other parties concerned disagree to tax
administrative review decisions, they may bring administrative
lawsuits to the people''s courts in accordance with the Law on
Administrative Procedures.
Article 7 Expenses incurred in administrative review and litigation
in the tax authorities at all levels shall be covered by
administrative budget.
Chapter II Scope of Taxation-related Administrative Review
Article 8 The review authorities shall accept applications for
administrative review as a result of objections to any of the
following specific administrative actions:
(1) Tax collection by the tax authorities, including specific
administrative actions such as confirming the taxable entities,
taxable items, scope of taxation, tax reduction, exemption and
refund, applicable tax rate, tax base, intermediate links of
taxation, time limit for tax payment and tax collection methods as
well as tax collection, imposing fines on tax owed, actions of
withholding agents, and tax collection by agents entrusted by tax
authorities.
(2) Measures taken by the tax authorities to guarantee the tax
revenue:
(a) Written notification to banks or other financial institutions to
temporarily freeze an account;
(b) Seizing or detaining commodities, goods or other property.
(3) Failure to timely withdraw tax revenue guarantee measures by the
tax authorities which results in infringement of the legal rights
and interests of taxpayers;
(4) Mandatory enforcement measures taken by the tax authorities:
(a) Written notifications to banks or other financial organizations
to withhold tax payments from deposits of the concerned parties;
(b) Selling or auctioning the seized or detained commodities, goods
or other properties.
(5) Administrative penalty imposed by the tax authorities:
(a) fines;
(b) confiscation of properties and illegal income;
(c) depriving the right of getting export tax refund.
(6) The actions of the tax authorities in refusing to lawfully
handle a matter or to give a reply:
(a) Refusing to approve tax reductions and exemptions or export tax
refund;
(b) Refusing to credit the tax;
(c) Refusing to rebate tax;
(d) Refusing to issue tax registration certificate or sell invoices;
(e) Refusing to issue tax payment vouchers and receipts;
(f) Refusing to identify the normal value-added tax payers;
(g) Refusing to approve deferred tax declaration, and deferred tax
payment.
(7) The actions of the tax authorities in disqualifying the general
VAT payers;
(8) The actions of the tax authorities in capturing and stopping
selling invoices;
(9) The actions of the tax authorities in ordering the taxpayers to
present tax payment guarantees or not to lawfully confirm the
validity of their tax payment guarantees.
(10) The actions of the tax authorities in refusing to lawfully
grant awards to tax evasion reporters.
(11) Decision of the tax authorities of notifying the border exit
department to prevent exit of border.
(12) Other specific administrative actions of the tax authorities.
Article 9 Any taxpayers or other parties concerned believing that
the following basis for the specific administrative actions of the
tax authorities are illegal may apply to the review authorities for
examining these basis when applying for the administrative review of
the specific administrative actions:
(1) The rules of the State Administration of Taxation and other
departments of the State Council:
(2) The rules of the tax authorities at other levels;
(3) The rules of the local people''s governments;
(4) The rules of departments of the local people''s governments.
　　The provisions mentioned in the preceding Paragraph exclude
regulations and rules.
Chapter III Jurisdiction of the Taxation Administrative Review
Article 10 Objections against specific administrative actions of tax
authorities at any level shall be referred to the tax authorities at
a higher level for administrative review.
　　The objections against the specific administrative actions of the
local tax bureaus at provinces, autonomous regions and
municipalities directly under the central government may be taken to
the State Administration of Taxation or the people''s governments of
provinces, autonomous regions and municipalities directly under the
central government for review.
Article 11 The objections against the specific administrative
actions of the State Administration of Taxation shall be taken to
the State Administration of Taxation for administrative review. In
case of disagreement to the review decision, the applicants may
lodge an administration lawsuit to the people''s court or may apply
to the State Council for arbitration. The ruling of the State
Council is final.
Article 12 Those who have any objections against the specific
administrative actions of tax authorities or organizations other
than those prescribed in Articles 10 and 11 of the Rules shall apply
for administrative review in accordance with the following rules:
(1) Those who have any objections against the specific
administrative actions of municipalities separately listed in the
state budgetary planning shall apply for administrative review to
the provincial tax bureaus.
(2) Those who have objections against the specific administrative
actions of tax offices or inspection departments of tax bureaus at
any level shall apply for administrative review to their supervising
tax authorities.
(3) Those who have objections against the withholding actions of
withholding agents shall apply for administrative review to the tax
authorities at a higher level than the competent tax authorities in
charge of the withholding agent. As for objections against the tax
collection actions of agencies entrusted by the tax authorities, the
application for review shall be brought to the tax authorities at a
higher level than the authorization tax authority.
(4) For tax-related cases jointly investigated by the state tax
bureau,(including inspection department and tax office) and local
tax bureau (including inspection bureau and tax office) , tax
authority and other administrative departments, all departments
involved shall, in accordance with their respective jurisdiction,
take specific administrative actions respectively rather than
jointly after consulting other parties.
　　For objections against the specific administrative actions jointly
made by the state tax bureau (including inspection bureau and tax
office) and local tax bureau (including inspection bureau and tax
office) , the application for review shall be made to the State
Administration of Taxation. For objections against the specific
administrative actions made jointly by the tax authority and other
administrative departments, the application for review shall be
submitted to their common supervising administrative authority at a
higher level.
(5) For objections against the specific administrative actions of a
dissolved tax department made before it was dissolved, the
application for the review shall be submitted to the tax authority
at a higher level than the former tax authority.
　　For any one of the circumstances described in(2) ,(3) ,(4) and(5)
, the applicants may apply for review to the local county people''s
government where the specific administrative action occurs. The
county people''s governments accepting the application shall be
responsible for transferring the application according to laws and
regulations.
Chapter IV Application for Tax Administrative Review
Article 13 Applicants may put forward the application for
administrative review within 60 days after being notified of the
specific administrative action of the tax authorities. Where the
legal time limit is delayed due to justifiable reasons such as force
majeure or obstacles set by the respondents, the application time
limit shall start from the date of the elimination of the obstacles.
Article 14 Where the taxpayers, withholding agents and sureties of
tax payment object to the actions listed in Item 1 and Subparagraph
1,2,3 in Item 6 of Article 8 of the Rules, they shall apply for
administrative review first. Should disagreement to the decision of
the administrative review occur, they might then appeal to the
people''s court.
　　Where applicants apply for administrative review according to the
preceding provisions, they shall first pay taxes and overdue fines
or provide relevant guarantees in line with the tax amount and time
limit confirmed by tax authorities in accordance with laws and
regulations, after the confirmation of which by the tax authorities,
they may apply for administrative review within 60 days starting
from the date of confirmation.
　　The means of guarantee provided by applicants include surety,
mortgage and pledge. The tax authorities taking the specific
administrative action shall examine the qualification and credit of
the surety, and have the right to refuse those without legal
qualifications or ensuring capacity. The tax authorities taking the
specific administrative action shall examine the mortgage and pledge
provided and shall refuse to confirm those falling short of legal
conditions.
Article 15 Where the applicants object to other specific
administrative actions than the actions listed in Item 1 and
Subparagraph 1, 2, 3 in item 6 of Article 8 of the Rules, they may
apply for administrative review or directly appeal to the people''s
court.
Article 16 Applicants may make applications either in written form
or orally. In case of oral application, the review authorities shall
record on spot the basic information about the applicants, their
request for administrative review, and the key facts, arguments and
time of the review application.
Article 17 Taxpayers or other parties concerned requesting for
administrative review are the applicants of the tax administrative
review, specifically refer to the taxpayers, withholding agents, tax
guarantee providers and other persons concerned.
　　Where the citizens having the right to apply for administrative
review are dead, their families or close relatives may apply for
administrative review. Where the citizens having right to apply for
administrative review lose behavioral ability or are disabled, their
legal representatives may apply for the administrative review on
their behalf.
　　Where the legal persons or other organizations having right to
apply for administrative review are merged, split or terminated, the
legal persons or other organizations inheriting their right may
apply for the administrative review.
　　Other citizens, legal persons or organizations having a stake in
the specific administrative action under review may participate in
the administrative review as third party.
　　A third party who is not the target of a specific administrative
action but whose right has been directly deprived of, restricted or
who is compelled to obligations by such specific administrative
action, may apply for administrative review personally if the direct
target does not make the application.
　　Applicants and third parties may entrust agents to take part in
the administrative review on their behalf, while the respondents
shall not entrust any agents to participate in the administrative
review on their behalf.
Article 18 Where taxpayers or other parties concerned apply for
administrative review on the specific administrative action of the
tax authorities, the tax authorities taking the action shall be the
respondents.
Article 19 An applicant shall not institute an administrative
lawsuit to the people''s court within the legal time limit for
administrative review, should his application to the review
authority for administrative review have been submitted and
accepted. Should an applicant have lodge an administrative lawsuit
to the people''s court, which has accepted the case, the applicant
shall not apply for administrative review.
Chapter V Acceptance of Tax Administrative Review
Article 20 After receiving the application for administrative
review, the review authority shall examine it within 5 days and make
a decision on whether to accept it. The review authority shall
refuse those applications inconsistent with the Rules and notify the
applicants in written form.
　　Applications for administrative review shall be refused in the
following circumstances:(1) applications for cases outside the scope
of administrative review;(2) applications submitted after the legal
time limit;(3) applications without specific respondent and objects
of administrative review;(4) applications having been submitted to
other review authorities for administrative review and been
accepted;(5) applications whose applicants have brought the cases to
the people''s court, which has accepted the case;(6) applications
whose applicants have disputes on tax with the tax authorities, and
have not pay tax and late fee or have provided no guarantees or
invalid guarantee;(7) applications whose applicants do not meet the
qualifications for application.
　　For those qualified applications that are not under the
jurisdiction of a review authority, the review authority shall
inform the applicants of the right review authorities they should
turn to.
　　Should the review authority do not examine the application and
make a decision on refusing it within time limit prescribed above
after receiving the application for administrative review, the
application shall be considered as being accepted.
Article 21 For those qualified review applications, the date when
the legal affairs sections of the review authorities receive them
shall be the date of acceptance. The review authorities shall notify
the applicants of the acceptance of the application in written form.
Article 22 For the specific administrative actions that shall be
first applied to the review authorities for administrative review
and then be brought to the people''s court if the applications are
rejected, or no replies are given when the legal time limit for the
review expires, the taxpayers or other parties concerned may
lawfully bring the cases to the people''s court within 15 days after
receiving the rejection letters or after the expiration of the
administrative review deadline, if the review authorities refuse to
accept the applications or fail to reply within the review time
limit.
　　In case of extension of review time limit according to Article 43
of the Rules, the date of the expiration of the review time limit
shall be the date after the extension.
Article 23 Where the taxpayers and other parties concerned lawfully
apply for review, but the review authorities refuse to accept
without justifiable reasons, the tax authorities at higher level
shall order the review authorities to accept the applications if the
applicants do not appeal to the people''s court. If necessary, the
tax authorities at higher level may directly accept the
applications.
Article 24 During the term of the review, the specific
administrative action shall not cease unless one of the following
circumstances exists:
(1) The respondent believes it necessary to cease;
(2) The review authority believes it necessary to cease;
(3) The applicant applies for ceasing implementation and the review
authority believes the request is reasonable and determines to cease
the implementation;
(4) It shall cease according to laws and regulations.
Article 25 The administrative review shall be suspended in any of
the following circumstances:
(1) The applicant dies and it is necessary to wait for the inheritor
to make clear whether or not to participate in the administrative
review;
(2) The applicant has lost the capability to engage in litigation
and his legal representative has not been designated yet;
(3) The administrative institution, the legal person or any other
organization as one of the parties has terminated, and the party to
inherit its rights and obligations has not been determined yet;
(4) The review authority can not investigate for a while because of
force majeure;
(5) The basis for the specific administrative action is being
processed according to Article 39 and 40 of the Rules;
(6) The adjudication of the case pending is dependent on the results
of the trial of another case that has not yet been concluded;
(7) The respondent is performing certain duties as the applicant
applied for;
(8) Other circumstances that warrant the suspension of the
administrative review.
　　The suspension of the administrative review shall be notified to
parties concerned in written form. The administrative review shall
resume after the causes of the suspension have been eliminated.
Article 26 The administrative review shall be terminated in any of
the following circumstances:
(1) The applicant withdraws the application for administrative
review according to Article 38 of the Rules;
(2) After accepting of the application, the review authority finds
that other review authority or the people''s court has accepted the
case prior to it;
(3) The applicant dies without an inheritor, or the inheritor waives
the right to apply for administrative review;
(4) After the termination of a legal person or other organization,
the applicant of the administrative review, its inheritor waives the
right to apply for administrative review; If 60 days after the
suspension of an administrative review due to circumstances 1 and 2
of Article 25, nobody applies to resume, the administrative review
shall be terminated unless sound reasons are presented;
(5) The review authority finds out that the requirements for
accepting applications are not met after accepting the application
for administrative review.
　　The termination of the administrative review shall be notified to
relevant parties in writing.
Chapter VI Evidence
Article 27 Evidence shall be classified as follows:
(1) documentary evidence;
(2) material evidence;
(3) video and audio material;
(4) testimonies of witnesses;
(5) statements of the parties concerned;
(6) appraisal conclusions; and
(7) written record of spot inspection or investigation, and written
record at the locale.
Article 28 In the administrative review, the respondent shall have
the burden of proof for the specific administrative action it has
undertaken.
Article 29 The review authority shall take facts supported by
evidence as the basis for the review of the cases.
Article 30 The review authority shall examine the validity of the
evidence from the following aspects based on the specific
circumstances of each case:
(1) whether the evidence meets the requirement on legal form;
(2) whether the procurement of evidence meets the requirement
prescribed by laws, regulations, rules, judicial interpretations and
other provisions;
(3) whether there exist any other law-violating circumstances that
have an impact on the validity of the evidence.
Article 31 The review authority shall examine the authenticity of
evidence from the following aspects based on specific circumstances
of each case:
(1) the causes that lead to the evidence;
(2) the objective circumstances when the evidence is found;
(3) whether the evidence is original and whether the duplicated copy
is consistent with the original.
(4) whether the interest of the witness or person providing the
evidence is connected with the parties concerned in the case;
(5) other factors that may influence the authenticity of evidence.
Article 32 The following evidence materials shall not be taken as
the basis for deciding on a verdict:
(1) evidence materials collected in a way that goes against the
legal proceedings;
(2) evidence materials infringing other persons'' lawful rights and
interests obtained in such ways as shooting and recording on the
sneak, wire tapping etc;
(3) evidence materials procured in such wrongful ways as temptation,
fraud, menace, violence etc;
(4) evidence materials provided by parties concerned beyond the time
limit without reasonable grounds;
(5) duplicates provided by a party concerned who refuses to present
the originals without reasonable grounds, and cannot present any
other supporting evidence, which are not acknowledged by the
counterpart;
(6) evidence materials which are unable to determine true or false;
(7) testimony provided by a witness unable to express his idea
precisely;
(8) other evidence materials bearing no validity and authenticity.
　　The relevant materials procured by the legal affairs agencies
according to item 2 of Article 4 of the Rules shall not be taken as
evidence supporting the specific administrative action of the
respondent.
Article 33 In the course of an administrative review, the respondent
shall not go its own way to collect evidence from the applicant,
other relevant organizations or individuals.
Article 34 The applicant and the third party may have access to the
written reply of the respondent, evidence and justifications for the
specific administrative action, and other relevant materials. The
review authority shall not refuse except for materials concerning
state secrets or commercial secrets or the privacy of individuals.
Chapter VII Decision of Tax Administration Review
Article 35 The administrative review adopts the way of paper
examination in principle. Where, however, the applicants request for
or the legal affairs section believes it necessary, the opinions of
the applicants, respondents and the third party shall be solicited,
and relevant organizations or individuals may be consulted for
useful information.
Article 36 The review authority shall comprehensively examine the
factual evidence, legal proceedings, legal basis and the validity
and propriety of the rights and obligations provided for, which are
the basis for the specific administrative action of the respondent.
Article 37 The legal affairs agency of a review authority shall
deliver the duplicate copy of the administrative review application
or the duplicate copy of the written notes of the review application
to the respondent within 7 days after accepting the review
application.
　　The respondent shall put forward a written reply and provide the
evidence, basis and other relevant materials for taking the specific
administrative action within 10 days after receiving the duplicate
copy of the administrative review application or the duplicate copy
of the written notes of the review application.
Article 38 Before the review decision is made, the applicant may
withdraw its application, but shall not apply again for
administrative review based on the same basic facts or reasons.
Article 39 Where an applicant applies for examination of the
relevant rules when applying for administrative review according to
Article 9 of the Rules, the review authority shall lawfully handle
that within 30 days if it has the right to do so. If it is beyond
its mandate, the review authority shall transfer the case to the
appropriate administrative department within 7 days in conformity
with the legal procedures. The administrative department with proper
mandate shall settle the case within 60 days according to the law.
During the processing period, the examination on the specific
administrative action shall be suspended.
Article 40 Where the review authority believes, during the
examination, that the specific administrative action of the
respondent is not legally based and the authority has the right to
deal with it, the review authority shall deal with it within 30 days
according to the law. For cases beyond its mandate to deal with, the
review authority shall, within 7 days, transfer it in line with the
legal procedures to the appropriate state department. During the
process of handling the legal basis,, the examination on the
specific administrative action shall be suspended.
Article 41 The legal affairs agency shall examine the validity and
properness of the specific administrative action taken by the
respondent, put forward proposals and, upon consent of the head of
the review authority, work out the review decision in conformity
with the following rules:
(1) Where the facts are clear, evidence strong, legal basis correct,
procedures lawful and content proper, the review authority shall
maintain the administrative action.
(2) Where the respondent fails to perform its statutory duty, the
review authority shall make a decision that the respondent shall
perform its duty within certain time limit.
(3) In one of the following circumstances, the review authority
shall decide to cancel, change or confirm the action unlawful.
Should an administrative action be decided to cancel, change or
confirmed unlawful, the review authority may order the respondent to
take a new administrative action within certain time limit:
(a) The main facts are not clear, the evidence is not sufficient.
(b) The legal basis is wrong.
(c) The legal procedures are not followed.
(d) The respondent steps over or abuses its power.
(e) The specific administrative action is obviously inappropriate.
　　Should the review authority order the respondent to take a new
administrative action, the respondent shall not take the same or
similar action based on the same facts and arguments. However, where
the review authority decides to cancel the action as it is found to
be taken in a way violating the legal procedures, the respondent is
not bound by the above provision when taking a new administrative
action.
(4) Where the respondent fails to put forward a written reply,
provide the basis, evidence and other relevant materials for the
specific administrative action in accordance with Article 37 of the
Rules, the specific administrative action shall be deemed as having
no evidence, no basis. Hence a decision shall be made to cancel the
action.
　　For those major and difficult review applications, decisions shall
be worked out by group discussions of the review authorities. The
criteria for categorizing cases as major and difficult shall be
defined by the review authorities.
Article 42 The applicant may request simultaneously for
administrative compensation when applying for administrative review.
For those requests complying with the relevant rules of the State
Compensation Law, the review authority shall decide that the
respondent makes compensation at the same time when it decides to
cancel, change, or confirm the administrative action unlawful.
　　Where the applicant does not request for administrative
compensation when applying for review, the review authority shall
order the respondent to refund the tax, late fee and fine, lift such
mandatory measures as seizing or detaining properties, or to make
equivalent amount of compensation at the same time when the review
authority decides to lawfully cancel or change the specific
administrative action which specifies the tax, late fee and fine, as
well as such mandatory measures as seizing or detaining the
properties.
Article 43 The review authority shall make the review decision
within 60 days from the date of accepting the review application. In
terms of complicated cases on which the review decision cannot be
made within the set time limit, the time limit may be extended
properly upon approval by the head of the review authority. The
applicant and respondent shall both be notified of the extension,
which shall not be more than 30 days.
　　The review decision made by the review authority shall be in
written form with its seal stamped on.
　　The administrative review decision takes effect as soon as it is
served to the party concerned.
Article 44 The respondent shall execute the administrative review
decision.
　　Where the respondent fails to follow the decision or prolongs the
execution of the decision without any acceptable reasons, the review
authority or the relevant higher-level administrative department
shall order it to execute within a certain time limit.
Article 45 Where the applicant neither lodges a lawsuit nor executes
the administrative review decision, or fails to follow the final
review decision, it shall be dealt with in line with the following
rules:
(1) In case of the specific administrative action maintained, the
administrative department taking the specific administrative action
shall lawfully enforce the implementation of the decision or apply
to the People''s Court for enforced execution;
(2) In case of the specific administrative action being changed, the
review authority shall enforce the execution of the decision or
apply to the People''s Court for enforced execution.
Chapter VIII Supplementary Rules
Article 46 The review authorities, the staff of the review
authorities and the respondents shall be held legally responsible
for actions violating the Administrative Review Law and the Rules
during the tax administrative review in accordance with Chapter Ⅵ of
the Administrative Review Law of the People''s Republic of China.
Article 47 The review authority shall not charge any fee to the
applicant in accepting the tax review application.
Article 48 The review authority may use a special review stamp in
accepting, examining and making decisions on review applications.
The special review stamp is equally valid as the administrative
department stamp.
Article 49 The counting of the time limit of administration review
and the delivery of the administrative review documents shall follow the rules of the Civil Procedure Law on the counting of time limit and service.
　　The terms ''five days'' or ''seven days'' mentioned in the Rules about the time limits for review refer to working days, which exclude holidays.

Article 50 When dealing with administrative review cases, the tax authorities shall use fixed document formats, which include the following:
(1) Registration Form for Oral Application for Administrative Review;
(2) Decision Letter on Refusing to Accept the Review Application;
(3) Notice on Accepting the Review Application;
(4) Letter on Informing the Administrative Review;
(5) Order on Accepting the Review Application;
(6) Order on Performance;
(7) Notice on the Presenting a Reply;
(8) Notice on Stopping Execution;
(9) Notice on Suspending the Administrative Review;
(10) Notice on Terminating the Administrative Review;
(11) Notice on the Decision on Postponement;
(12) Letter of Decision on the Tax Administrative Review;
(13) Letter on Transferring Normative Documents(A) ;
(14) Letter on Transferring Normative Documents(B) .

Article 51 The State Administration of Taxation shall be responsible for the interpretation of the Rules.

Article 52 The present Rules shall be implemented as of May 1st, 2004. The Rules for Taxation Administrative Review on Taxation Affairs (For Trial Implementation) (GuoShuiFa [1999] No. 177) , promulgated by the State Administration of Taxation on September 23rd, 1999 , shall be abolished simultaneously.

Bright Jon,  Attorney-at-law   Fax: +86-512-53516040   email@colaw.cn
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