As the only one law firm invited by China’s Ministry of Industry and Information Technology (the “MIIT”), our partner Mr. Tao ZHANG attended a conference held by the MIIT for the proposed M&As and reorganizations of China’s photovoltaic enterprises. On the conference, Mr. Tao ZHANG expressed and delivered his thoughts and opinions on the Implementing Rules on the M&As and Reorganizations of Photovoltaic Enterprises (draft for comments) from various respects of taxation, financing, market access, etc.