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MinterPKU refers to a firm providing tax services in mainland of China and a member firm of the MinterPKU network of independent member firms affiliated with MinterPKU, a China entity. The MinterPKU website is intended for informational purposes only. Nothing on the site is to be considered as either creating an attorney-client relationship between users and MinterPKU or as rendering legal advice on any specific matter. Users are responsible for obtaining such advice from their own legal counsel or advisor.
No client or other user should act or refrain from acting on the basis of any information contained on the MinterPKU website without seeking appropriate legal or other professional advice on the particular facts and circumstances at issue.

Copyright and Reproduction Notice
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The content of the MinterPKU web sites is protected under the PRC relevant intellectual property laws and regulations and the international copyright conventions. Reproduction of reasonable portions of the content of the web sites is permitted provided that (i) such reproductions are made available free of charge and for non-commercial purposes, (ii) such reproductions are properly attributed to MinterPKU, (iii) the portion of the web site being reproduced is not altered or made available in a manner that modifies the content of the web site or presents the portion of the web site being reproduced in a false light and (iv) notice is made to the disclaimers included on the web site and is permitted. The permission to recopy does not allow for incorporation of any substantial portion of the web sites in any work or publication, whether in hard copy, electronic or any other form or for commercial purposes.