Laws and regulations applicable to foreign investment in China:

1. Major Foreign Investment Laws and Regulations

(1) The law of the People's Republic of China on Chinese-Foreign Equity Joint Ventures and its implementation regulations;
(2) The law of the People's Republic of China on Chinese-Foreign Contractual Joint Ventures and its implementation Rules;
(3) The law of the People's Republic of China on Wholly Foreign-Owned Enterprises and its implementation Rules;
(4) The Enterprise Income Tax Law of the People's Republic of China and its implementation Rules;
(5) Provisions on Guiding the Orientation of Foreign Investment; Catalogue for the Guidance of Foreign Investment Industries; Catalogue of Advantaged Industries for Foreign Investment in the Central-Western Region;
(6) The law of the People's Republic of China on the Protection of Investment of Taiwan Compatriots and its implementation Rules;
(7) Provisions on M&A of a Domestic Enterprise by Foreign Investors;
(8) Provisions on the Establishment of Investment Companies by Foreign Investors;
(9) Interim Provisions concerning Some Issues on the Establishment of Joint Stock Limited Companies with Foreign Investment;
(10) Administration of Foreign-Invested Venture Investment Enterprises Provisions;
(11) Measures for Strategic Investment by Foreign Investors upon Listed Companies;
(12) Interim Regulations on the Territory Reinvestment of Enterprises with Foreign Investment;
(13) Interim Regulations of the Ministry of Commerce on the Equity Investment of Enterprises with Foreign Investment.

2. General Laws and Regulations
(1) The Company Law of the People's Republic of China;
(2) The Contract Law of the People's Republic of China;
(3) The Insurance Law of the People's Republic of China;
(4) The Arbitration Law of the People's Republic of China;
(5) The Labor Law of the People's Republic of China;
(6) Regulations on the Foreign Exchange System of the People's Republic of China.
(7) Interim Regulations of the People's Republic of China on Value-Added Tax and its Detailed Rules;
(8) Interim Regulations of the People's Republic of China on Consumption Tax and its Detailed Rules;
(9) Interim Regulations of the People's Republic of China on Business Tax and its Detailed Rules.

3. International Treaties

(1) By the end of October 2013, China has signed Bilateral Investment Treaties with 132 countries and regions;
(2) By the end June of 2013, China has signed the Bilateral Agreement on the Avoidance of Double Taxation with 99 countries and regions.