KING&WffiD ~t*m~~l31&*=:J.1\i:J:i~1 ~
J.1\~~~i:p,e,,;IJ.0~*~20ffi 111~~100020
MALLESONS 20th Floor, East Tower, World Financial Center
1 Dongsanhuan Zhonglu, Chaoyang District
~*±~~Vm$%-Ji!f Beijing 100020, P.R. China
T +86 10 5878 5588
F +86 10 5878 5566
www.kwm.com
;ft, ff:rp~,t.±.#~rp.~fo}f
~ -T ll:~ Ji.;l:talJJt~.fr F~~ $J ~ ~ .9l .r..#JJtit~J fr(i
*# f; Ji ~
;ffdm t:f.f-A~-*:ifol!)/~a)* (1--Y-Tf.fJ.-ft-" (V~aJ* "), t:f.f-A~-*
:ifo l!J 1-#-*)) ( v), T fs1 :f;f-" (( 14-*)) " ) . (( l!J ~Flt l!J ~ ffi:- .f- lit ii;r._f J.f ~ Jl ~,
.rot .Jl ~~ * + i p .} > 81 i. :1-P)) '
l!l~~l!l~ffi:-.f-llt~fff~~~. M~~*-t~~l!l~fr&J:.rji"~aJ~;#!.&~
~M~~*A4~i.~, t:fl!l~4-llt~fff~~~C~T~#"t:fl!l~llt
~,, ) * -t J:. rji" /~ aJ ~ ;#!. 3l i# JJt it ~Ji.i\,*, 81.:f7 -J1- t: Yi C 1 - - T fs"'H-t" i.i\A .:f1
-J1-t:Yi ") ~:fm*~.t-1-f. 1t.Jk*1YL-. ~~fl1JL'f". 1JL~ t1.3:.14- C 1 - ,Tfsi.-ft-"t:f l!l>i 1
1-f") .&.. 11~1i.~R~Ht17t'~F~-./~a]'f°:f1.)) (1--Y-Tfsi:ft" .t-1-ft: Yi-:f;
1 0
::8 J1- 4'-- >.t-1-f t: Yi-:f; , ;.f..fo)f ti 0,1-t vrr ;fR-tm t:f l!l *1.f 81 ;fm :k1JL;t,
:J.J xt ;.f..1k ~ .r,
#~~Jl~*#~*~T~~~~o
;.f.. * 1-f t: Yi -f; Jl1-i} 1-f 1t
.Jk*iJL, ~~fl1JL'f", 1JL~,ti3:.14-:ifo (V~a)'f°:fU) 81~*1YL;tr7Ti::8-!1-o
1. -ft- t., ~.i foJ ;.f.. fo)f J;l 1*' T :J.J ;.f.. fo)f Jl ~.i j], 1-f v;p ::8 J1- ;.f.. ~} 1-f ~ Yi -f; fo)f-* "'t -ft-Jlt. 1*'
81 ffi :k~ -f; uo ;J:t;ft. 1J 4'--H;ft. iJP ;J:t;ft. ,i;fti iA. 01A1 El}) ;
-ft-Jit_ 1*' i~ ;.f.. hf 813:. 14- :ifo ;f;f ;ff Jl A- ~ . /ii ,i;fti , Jt 1f :ifo ~ ~{81 , ~,ft,(±. Ji 1i1.
2.
1l~. ikf ri F*Ji.io1: ki!~M;, ll.3:.14-;J:t;tt :J.J J 4'--A i.JP14-81, $,-J;S] lJ JE;.f..Affi
1
1
~ttW~$~M00~~~-~~0~
~1*1*&~~1K1m1n1~Rm1rm1ttffllBM1m1~~1P~~1~~1~*l*~1~~1m~1~~1ma1n~
ftml~Dlk-1~1&915ffll~~IEl5a
Member firm of the King & Wood Mallesons network.See www.kwm.comfor more informaton.
I I I I I I
Beijing I Brisbane I Brussels Canberra I Chengdu [ Dubai Frankfurt Guangzhou I Han\izhou Hong Kong Jinan London [ Luxembourg I Madrid I Melbourne I Milan I Munich
I I I I I I I I I
New York Paris [ Perth Qingdao Riyadh Sanya Shanghai [ Shenzhen Silicon Valley Suzhou Sydney Singapore Tokyo I
~ffla~4#~~~~~~*~~i##~~*~*#M~~~~. ~
~~~~~~~i##~ffl~a~#~$*~ ~~#*~~~~~~~~
a~it. !ilt~~~l:*1f:-t-*-:f:rffi-~~YLo
* foJT a 5.i /J 1t V'P #JZ e
3
&.;f..;J: M .:r..;}t E~ it ~ J ~;IJoxt ~a)~ dG ~ftJ iA. if-- ~.;f..r!f ~. 1J,1t vrr:fk
2. tRt%1~ ~ 1
~, ;f..1k.M .:r..;}tEtit~ J:l!1Jifi1~~ m _i_;)t;t_, M .r, m -ffi~;1Joa)ffeYl J, /G,f.3-,tf..1~~ i-:A
1 1
4*lR. 5'.f:1t%~c.~ -37" 1\.5'.f: % J M .:r..~}Jo;f..;}: M .:r..;}t Etit ~ J a) ft1fJ' tfi'- ii(.*,;}ifl f
*
1
1 1
~Yi)) ~ -~~ )J"- ~ ( z: ) :i:~ -t m ),!, ~ l:j ffe Yl J a)-:l-->t.. 1 0
*
3.*~M.:r..#MC$t).~~&.;f..~M.:r..#M~~~~~
~ dG ~ftJi): ~. ;f.. ,P!f ~. jJ. 1t V'fi :fk ~ ' ~ l:j ;f.. ;}: M .r, itEt it ~H1 M .r, ~~ m ~ ii~ ' m
~m~
-1-//\\,I~'
~~M~~~~~~~
;.J /\ 'l\!!J1X..'Jn-~ l)'A.jJ:il-'1 "J '
~An~~~~%ITT)~~-~~~(=)~~
1"'t o \\ 1.:<\,,."1El-V- ,._,,, /u ~ /I' ,,,. /J ?1' - :!), 7'C
-t }'A. rtl- m ~E.ffe Yl J a) ;;fm ::k-:l-->t..
1 0
4.*~M.:r..#MC$t).~~&.;f..~M.:r..#M~~~~~
~ dG~ftiiA.. l:J ~~%~/Joxt ~a)iti~, ;f..1k.M .:r..# Etit~ J a1 ~;IJo.xt ~7;~~%-1:-:f, 1
~ ~~~mAM&.,tf..~~~$~&~~~.:r..~~M.:r..; $~, ~l:J;f..~M.:r..
#M~-1:-:f.~:f. ~~~mAM%#11A, ~%~A~f~Yl.~---=-
~%~(~)~::k-tM.:r..#M~~~~~~::k~Jt.
5.*~M.:r..#MC$t).~~&.;f..~M.:r..#M~~~~~
~dG~R. ~~~~~~~*~n%*~~~iill.tl*# tt~*~~*~$~"77"
A.~~~m~~~. ;G,f.3-,tf..~~. ~&&t.~~~MA&.~~$~*-*-77"~*
Jilt~~J1JJA.:fH~a1rt7fJ, +fi'- it(Atlflf~Yi ~---=-~~)J"'~ (Ji) :i:~~ 1 J:i:~a1
;;fm ::kfYLlto
6.*~M.:r..#MC$t>. 4'-~M.:r..#M~&~*~n~~
~p.1~-ff- i~Ata1 Et~o M .:r..# Etit~ Ji.tiLJ6 4-J-t:.J:.i4- ~ $-~ 4c-iiE*'-~?~ J.fif f~.J~
1
~ ( i-:A T fei1 ;ft"~~~~") i.tiL It foJ ~? ~ J.f it ~ J, ii It foJ ~? ~ J.f it ~ J iill.tliA.
1 1
9JiJ1~~ ~p.1~-ff- ,~:AtEt~ a) -37" 1(.;}tif #a) Et$' tf% ii(.*,;}lfl f ~Yi ~ ---=-~~%~
(Ji) :i:~~ 2 J':i:~a)im::kfYLlto
1
7.*~M.:r..#MC$t), ;f..~M.:r..#M~4~~n48+
}] , JtfoJ;~?~J.fit~ JiA.9JiJ1~~ ~p.1~}f-ii._1tEt$a119ilt$}]7]
1 36 +JJ, m1~~1~
% ;f..1k.~j:.1~ff-il._ 1ta1 Et$-'.itic.Jt foJ ~? ~ J.f it~ J, T ~t~.n-, tfi'- (( ii(Atiflf 1
~JIG ~---=-~~%~ ( /-,) :i:~~ 1 J-:i:~a)im::kfYLlto 1
8. {Rt% ((M .:r..#Etit~ J ( $t) , ;f..1k.M .:r..;}tEtit~ J f6J.J~iA.9JiJ1~~ ~p.1~
1 1
ff- ii._ 1tEt$~%Y! /GM.tl 51,348 -:Ji it, iA.9JiJEt~4it i /GM.tl 2,200 .s Eto _,f.;J\. M
.:r..#M~~#if~&;ti/GM.tl~~&;f..~-~ 10%, ~-#ifA#if
~M.:r..#M~M~~~#~&;t~i/GM.tl~~&;f..~-~1%o M.:r..#
4
R#~#*~R~~-~~~Mi~~~~~~~ffR~~~~ij~~~R~.
~tl~~~~~tt~~~&~a~tltt~~~~~&~.~~~~. ~ffla~
01fYiFiA.J;, ~;k.M 1#Htit~ J1-i-% i~.~Alfif;t.YL %~~~:0--% ( ,,\) :i:.m% 2
1
1 : : m s-!ifJL!t.
1
9.*~Mi#~($.), ~~Mi#R#~~~~f~~h~
~n#*A~~. ~~Mi#~~f~~M~. ~~Mi#~~~~f
J, 1\Al~;k.M 1Jif Htit~ Ht* Ait1tHtft-1x.:3f J~;tf-;J:t;tx. 1{- ?f J{Jtt±J-fr1tHt
1 1 Jj;
;t;z;f1] 0
~~~~~%~ff~~~Mi#tt#~. *~~%W-f~#~%~M
1-ttHt 1 -t-1l~Ji..:fil~% 1 .ftf1Mi-ttHtit~JltfoJ;t?fJ%~, aJJ;;~J ~
Aa71x.:3f JX.~; tR.t%.tBJ,~ira7iiW" ?f J%~, ~%1{- f~?f 7J It foJ ;t? f Jit~ J
1 1
~~~rn~~~J.~~~~, ~ffla~~*~~JJ. ~~Mi#~~%
i~Ailfif;t.YL %~~~7.7'-% ( --1::;) :i:ffi-a7~m:kfYL!t.
10.1~~ %Ji.Mi~~%-t-1k.~ix.. WiX..~ii 1 M i;Jt Htit~ J ( $*)
1
( :k.lik~lEJJ.aAl;Jt) r.~?Jtr.}J1f:v;p,f-t:~.
c M 1itHtit~ J ( $*) )) t.,r.
1
xb-Y- T : : N 11: tB 1 a}];;~ fJL!t:
( 2) M i#Htit~H14~J;.ftJ1f!l. fJ{Jb\. it* A~ix..a1~ ~aAl1Jt:t1
;f;
( 4) M iitHtit~H1 Jt~. i~Jl:., M 1~1.~it%~;baitHtit~Ht;JLBt foJT
it Ht 17f kx.lii a-!; j(J: I }J. ~;
c 6) M 1#Htit~ JfJ{Jtttia1~1±. f Jt0-iX..a7.i.~$-$X., f Jf rn a-!iit
1
.t!ta .l.+t :;t A. ;
5
-t J:.:0:., 4'--?Jt Jlf_i)J,,q_f: vif)i)'";l;, '*-'Jz ~ .:r..# Et it~1J 1-fi'- it(,~A~-}~ Jt
if; ~ %~ ~if; ( IG ) .r~ o7 }YL It o
~;f-J:.fo)f:0:_, -*-foJr}lf_i)J,1.f:YijJiA.;l;' '*-'Jz~ .:C.#Etit:lt1J1-fi'- ((it(,~A~-!f-~Jt)) o7
;f~ #c}Yllto
(-)*~~~~*~~R~#Jl$*~ffl~~~~~%,-*-*#~
Jt~~~~a, ~~7J~~'*-~~.:c.#R#M~~4ffT~T~~:
1.~~~~tt-?3-Jt~.:c.~~~~~~~~~~~'*-~~.:c.#R#M~~~
;f.. ~ .r, ~ Jt , 1-f i'- it(, ~A~-}~ Jt if; ~%~~if; ( />: ) .r~ o-1 }YUt o
2. 2015 Jt 10 JJ 30 a, 1~~%1L.A1-i":f~%-t-1Jz~ix.'$'ix.~tt1 ~.:c.
it Et it :lt1J ( $ °* ) ( :c 11~ -i- :f ~ :i!l~ ;Jt ) , 1-f i'- it( A-t~-} ~ Jt if; ~%~~if;
( IG) .r~ o71YLlto
3. 2015 .ft
JJ 30 8, ;~~13UL-i-:f.xt ((~ .:c.;JtEtit~J ( $"*))) ~ 1
10
13!.iL ~ Jt, iA.7J1~~ ~~4'-.1Jz ~ .:r..#Etit:lt1J ;r;B-$-tw -r 1~~ ll±#.Et :t-:tHi ei1,rt
~, ~~~~~~'*-~~.:r..#RitMo
4. 2015-.+ 10 JJ a,
1~~ -?J-Jt%.ll.A1J&:f~%1G1Jz~ix.,
30 iA.7J4'-.1Jz~ .r,
it Etit~1J* :t J-t1~~ o7#~~/fz, ~4$-t-91-r 1~~ Jl±#.Et ;t- ;f1J_4.~ v:J,;Ji)bfr.., ~!
1
ff~~~~~~~~.:c.~~'*-~~.:c.#RitM~lt~; ~.:c.#RitM#*A~i'-
((it(,~,-t~-)f-~Jt Jl*1~~!-1f*}YL}YLlto7it* A~14-, +fi'- ~ .:C.#Etit:ltiJfYLlto1
#*A~~' *~;9~.:c.#RitM#*A~~#.~~i'-**~
5. 2015 -+ 1 o JJ a , 1~~ $-t~ 1tei11t .~A&:.j:.-Jti#.1~% r J:.1.-l-:fi'-;Jt
31
iX.. J,k:iX.. ((~ .:r..#Etit~J ( $°*))) Jli(lj~. 13:.iL-i":f~Jt, J&:fi'-~Jt
}l ;Ji:;,~ [!] ~~of & ir o7 (( [!] ~ ~ 4C- ~ .r,#Et 1 -5- - li ~ 11.. ~tL~ % 1 JiJJ ~ .r. it Et it
:lt1J;tfo;~{_ff'J.fi'-f6J)) , -1fi'- ((it(.~A~-)f-~Jt)) %~%~~% (-t) J~o7}YLlto
6
6. 2016 lf- 5 }] 25 i!l ~ j- /- Jai;;(.1f J.f.~ _91 i'-fJ" i:B Jil l!H~- /-
El , im JIJ . 1 iElxt
~x..[2016]31 -t * -t 1L ~JL :fR;rlJJt 17t~ fR/A'- ~ ~f /A'--Jf- %_ff JJt.$-~ * f"J ~ er!J t~I:.
.i. ' ~YJ1J ~i:/A'-~ ~f/A'-ft%_1tJJt.$-~*Q
/A'- ~ e.. JT~ it ;f. rJT xt ;f.1k. .91 .r, # JJt it ~1J tB J1- ;t 1-f: i: Yi -f; ,
7. .t+ 1i-- i~ )?A~-!f--
i: Yi ~~~~~C~-)~~ft~o
~-t~~, ;f.ffl&il~#~~n, AL;f.*#i:Yi-f;::BJ1-El, ~~;f.~_91..:r:.
#~t:..il#AA~.~~-!f--i:Yi~ft~4ff7~&ffl*~~*#U4o
(..:::.) tRt,% i~.~A~-!-i:Yi , n ~~;f.1k._91..:r:.#JJtit:\ J,
1 /A'-~ 1W;W; 41tT
7 Ji..4:
1
~~s~-Jf-&tki'-~.91..:r:.#~C$*)*ffW~,
1. *~&t
ki'-~ -Jf-.Z ~;J /A'-% ;f.;t1tt: Yi-f; Q JJt t ki'--11 tB 1}6X. at ;_m ~l. tB !$ i'-iX. a7 ~f *l1'kJJt
tffl#~~~tl+~tl, **&ts~~~~Q
2. JJt it :\1J a7 JJt -*-*- ~ ~ f ~ff-%_ 1t JJt .$- :f 1L rl1 % ~l. JJt t k i'-W ix.
;f.1k. -91 .r, #
~tl*il~i!l~Jai'-~*~*~~~Q
(-) lf- 10}] 31 El' /A'-~~~*-5z.fo)ff#J3&J:./A'-%7-i-:fi'-;Jt-j,X., Ja:f
2015
i'-1Jti5C ((_91..:r:.#JJtit:\1] ( $*) )) &.:Jrij~, ~;k]L-i-:fi:Ji, Ja:fi'-i:Ji&t~,l:j
l!l g j-!jf ~ iT a{i l!l ~ g ~ -91 .r, -tt JJt 1 -t-11 ~ 1L ~R ;rl ~ 1 Ji}] _91 .r, -tt JJt it :\1J ~fol
j- r J.f.1}~)) Q
;f.ffl&il~#~~n, AL;f.*#i:Yi-f;i:BJ1-El, ~~t:..#AA~A~-!f--i:
Yi a7 fYL~:?,t;f.1k..91 ..:r:.-tt JJt it :\1J 41t T JJil f1r.f~rJT ->l'~a71t .~A&:.ttx. ~ Q
(..:::.) tR.t,% i~A.:J:~-!f--i:Yi, F~~;f.;k._91..:r:.;JtJJtit:\H7-ifi.*, /A'-~ rl1't.:t*
.~?Am* ;t1t, ;ttYL&fY1.Je:.it.:t.1-ta7;;J:ms1YL~~i~*41t1t .~.:t.&:.ttx.~ Q
7
3. ~~~~~~~*~i#~~1m~~ffl~~~*~U4, ~~
1k ~ i# J11 it ~ J ii1 't ~.1~~ J11 ;j; *-~WiX.:i!ii, lL~f.1'"'"--Jt - ~AtJ11#--:f 1L 't ~.1~~
1
&;j;k~W~:i!ii*~~~~~~~*~~~~~;
4.~*#~~~~~8,~~~~~~~*~i#~~T~
Jil MJ1t .~4Jt.1i.X.%-, ~:t ~;k~ i#J11it ~H141iizL 1~~ ii1 't ~~.~:f~ ::k ~!1f, *
tJil,AtJil,tE. t±3:. 1t a1 tftl,~~1 ~~ 1t1t .~4&:.1t x. %-
1 0
8
*
( JI:t Yf JG J1. _;(_ ' 7J (( ~ t, ,?, rp 1::- ;f.±_,ff Yrp ~ ?Jt -t 1c ~Ji_ ~t ~Jll 17t 1=f FRI~~ ~ ~ Yl
i#~~*#~~*~4~A*Yf)