(Promulgated by the Ministry of Commerce, the China Securities Regulatory Commission, the State Administration of Taxation, the State Administration for Industry and Commerce and the State Administration of Foreign Exchange
(商务部、中国证券监督管理委员会、国家税务总局、国家工商行政管理总局、国家外汇管理局于二零零五年十二月三十一日发布,自发布起30日后施行。)

