（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation．In case of discrepancy, the original Chinese version shall prevail.）

Circular of the Ministry of Finance and the State Administration of Taxation Concerning the Related Tax Policies on the Service Sponsorship of the 29th Olympic Games by Atos Origin (Beijing) Company and Omega (Switzerland) Company

Ministry of Finance、State Administration of Taxation　　Cai Shui [2007] No．38　　March 29, 2007

To the public finance departments (bureaus), state taxation bureaus and local taxation bureaus of each province, autonomous region, municipality directly under the Central Government and city specifically designated in the state plan.

In order to ensure the success of the 29th Olympic Games held in China, the related tax matters regarding the service sponsorship of the 29th Olympic Games in the forms of cash and goods, etc．by Atos Origin (Beijing) Company and Omega (Switzerland) Company have been thoroughly studied and are hereby clarified as follows:

I．In regard to the expenses in the amount of 82,510,000 USD in association with Atos Origin (Beijing) Company to provide service sponsorship to the Beijing Organizing Committee in accordance with the spons