No.131

GAZETTE OF THE SUPREME PEOPLE’S COURT

（2007）9GOTSPCPRC［T131］

Important Law

Law of the People’s Republic of China on Individual Income Tax （3）

Judicial Interpretations

Supreme People’s Court

Rules on the law Application in the Trial of Foreign-Related Civil or Commercial Contract Dispute Cases （6）

Supreme People’s Court

Interpretation on the Law Application in the Trial of Criminal Cases concerning Sabotaging Electric Power Equipment （8）

Selected Judgements

Case of Dispute over Guarantee Contract on Restitution of Funds: Baoan Branch,Shenzhen Commercial Bank v. Hunan Chang Lian Xing Chang Group Co. Ltd., Shenzhen Min Xin Industrial Co. Ltd., Guangdong Jin Hui Yuan Investment and Security Co. Ltd., Northwest Ya Ao Information Technology Co. Ltd., Wuzhong Instrument and Meter Group Co. Ltd.,& Shenzhen Guo An Certified Public Accountants Co. Ltd. （9）

Case of Dispute over Loan Guarantee Contract:

Funing County Xin Xing Wapper Factory, Funing Public-owned Asset Management Co. Ltd., v. Funing County Rural Credit Union, Qinhuangdao Far-east Oil Refinery Co. Ltd., & Qinhuangdao Li Hua Amylum Co. Ltd. （17）

Cases

Case of Smuggling Material Used for Manufacturing Narcotics Drugs:

Primary Procuratorate of Hainan Yangpu Economic Development Zone v. Xie Jiewei and Liang Yanling （30）

Case of Dispute over Residential Property Management Contract:

Qingdao Zhongnan Residential Property Management Co., Ltd.v. Xu Xiantai and Lu Suxia （37）

Case of Dispute over Stock Right:

Zhang Yanjuan v. Jiangsu Wanhua Industry and Trade Development Co., Ltd., Wan Hua, Wu Liangliang and Mao Jianwei （41）