(a) enterprises and institutions such as telecommunications (mobile communication), tobacco, finance, insurance, securities, electricity (power supply), petroleum, petrochemical, aviation, railway, highway management, real estate, advertising, performance, urban water supply and gas supply, automobiles, medicine, websites, construction and installation, press and publication, and property management;

(two) law firms, accounting firms, tax agents, appraisers, auction houses, real estate agencies and other intermediaries;

(3) Football clubs, golf clubs, hotels and entertainment enterprises; (4) High-tech enterprises, software enterprises and integrated circuit enterprises; (5) Enterprises with foreign investment, foreign enterprises and their representative offices in China; (6) Design institutes, scientific research institutes, schools and medical institutions above the district level; (seven) radio, television, newspapers, magazines and other media organizations; (8) Joint-stock enterprises and listed companies; (nine) state organs, institutions, social organizations and financial departments at all levels to unify wages; (ten) other enterprises and institutions as determined by the competent local tax authorities.