tion of general goods: As described in No. 5 of Notes for Catalogue of Restricted Industries of the Attachment

10、会计、审计：限于合作、合伙

10 Accounting and auditing: In cooperation with Chinese partner and in the form of partnership only.

二、限制类

II. Notes for Catalogue of Restricted Industries:

（一）出入境汽车运输公司：不迟于2002年12月11日允许外方控股，不迟于2004年12月11日允许外方独资

1.Cross-border automobile transportation companies: Foreign majority ownership will be permitted no later than Dec. 11. 2002. Wholly foreign owned enterprises will be permitted no later than Dec. 11,2004.

（二）水上运输公司：外资比例不超过49%

2.Water transportation companies.: The proportion of foreign investment shall not exceed 49%.

（三）铁路货物运输公司：外资比例不超过49%；不迟于2004年12月11日允许外方控股；不迟于2007年12月11日允许外方独资

3.Rail freight transportation companies: The proportion of foreign investment shall not exceed 49%. Foreign majority ownership will he permitted no later than Dec. 11. 2004. Wholly foreign owned enterprises will be permitted no later than Dec, 11. 2007.

（四）电信公司

4.Telecommunication Companies

1、增值电信、基础电信中的寻呼服务：自2001年12月11日起允许外商投资，外资比例不超过30%；不迟于2002年12月11日允许外资比例不超过49%；不迟于2003年12月11日允许外资比例达50%

(1)Value-added services and paging services in basic telecommunication services: Foreign investments are permitted no later than Dec. 11, 2001 with the proportion of foreign investment not exceeding 30%. The proportion of foreign investment in joint venture shall not exceed 49% no later than Dec. 11. 2002, and shall be allowed to reach 50% no later than Dec. 11, 2003.

2、基础电信中的移动话音和数据服务：自2001年12月11日起允许外商投资，外资比例不超过25%；不迟于2002年12月11日外资比例不超过35%；不迟于2004年12月11日允许外资比例达49%

(2)Mobile voice and data services in basic telecommunication services; Foreign investments are permitted no later than Dec. 11, 2001 with the proportion of foreign investment not exceeding 25%. The proportion of foreign investment in joint venture shall not exceed 35%

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