1

Related Laws and Regulations

| June 9, 2021

Related Laws and Regulations

《Regulation on Optimizing the Business Environment of Guangdong Province》

Mainland and Macao Closer Economic Partnership Arrangement (CEPA)

Foreign Investment Law of the People’s Republic of China

Regulations onthe Implementation of the Foreign Investment Law of the People’s Republic of China

The Company Law of the People’s Republic of China

The Law of the People’s Republic of China on Partnerships

Regulations on the Administration of Company Registration of the People’s Republic of China

Regulations on the Administration of Registration of Resident Representative Offices of Foreign Enterprises

Circular of the State Council on the Implementation of the Nationwide Reform of “Separation between Business Licences and Permits”

Corporate Income Tax Law of the People’s Republic of China

Circular on Preferential Individual Income Tax Policies for Guangdong-Hong Kong-Macao Greater Bay Area

Circular on the Implementation of Value-added Tax Policies in Guangdong-Hong Kong-Macao Greater Bay Area

Circular of the Department of Finance of Guangdong Province and the Guangdong Provincial Tax Service of the State Taxation Administration on Implementing Preferential Individual Income Tax Policies in the Guangdong-Hong Kong-Macao Greater Bay Area

Social Insurance Law of the People’s Republic of China

Interim Measures for Hong Kong, Macao, and Taiwan Residents to Participate in Social Insurance Scheme in the Mainland

Regulations on Management of Housing Provident Fund

Opinions on Issues Related to the Housing Provident Fund Treatment for Hong Kong, Macao and Taiwan Residents Working on the Mainland

The Notice on Matters Related to Foreign Investment Information Reporting