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accordance Administration amount apply Article Bank of China certificate Chinese commodity inspection contractual joint ventures cooperation countries and regions Customs Dalian Development Zone enterprises Economic and Technological enterprises with foreign equity joint ventures exempted export commodities export value foreign businessmen foreign capital Foreign Economic Relations foreign exchange foreign investment foreign trade funds Fuzhou Guangdong Guangzhou hereinafter referred Hong Hongkong implementation import and export income tax industry and commerce issued Japan JSLC Kong labour service land use fee laws licenses loans Macao ment Zone million yuan municipal Ningbo operation organizations overseas Chinese party People's Bank People's Government People's Republic port prises projects Province Provisions Qingdao registration Regulations Relations and Trade relevant Renminbi Republic of China Shandong Shantou Shanxi Shenzhen Special Economic Zones Special Zone staff and workers stipulated tax authorities Technological Development Zone tion total export Utilization of Foreign velopment Xiamen