(August 30, 2006 the State administration of taxation released 16th come into force on January 1, 2007) the first to standardize and strengthen individual business tax is imposed by the fixed (hereinafter referred to as fixed collection), fair tax, protect individual interests, promoting healthy economic development of the individual, in accordance with the People's Republic of China Law on tax collection and management and its implementing rules, these measures are formulated.
    Second article this approach by said individual industrial and commercial households tax regularly fixed levy, is refers to tax organ in accordance with legal, and administrative regulations and the this approach of provides, on individual industrial and commercial households in must business locations, and must business period, and must business range within of should tax business amount (including business number) or proceeds amount (following referred to fixed) for approved, and to this for meter tax according to, determine its should tax amount of a levy way.
    Article III of these measures apply to the competent tax authorities and county tax authorities at or above (including County-level, the same below) approved by the small scale of production, operation, not up to individual businesses establish accounts of the interim measures for the administration of the provisions of book standard of individual businesses (hereinafter referred to as fixed) of the tax collection and management.
    Fourth approved by the tax authorities responsible for organizing the quota of work.
    State tax bureaus, local tax collection and management in accordance with State Council scope respectively approved the tax governed by quotas.
    State Taxation Bureau and the local taxation Bureau coordination, complementarity should be strengthened to develop links, information channels.
    Article fifth competent tax authorities shall classify the fixed, this year by industry, region Select the fixed number and representative households, surveys conducted in the case of proceeds of its operations, and survey, fill in the relevant form. Typical households surveyed should be accounted for in the industry, region 5% per cent of total households.
    Specific percentage determined by provincial-level tax authorities.
    Article sixth fixed implementation period specific period determined by provincial-level tax authorities, but shall not exceed one year.
    Fixed implementation period refers to the tax authorities after the first tax period to the last tax period.
    Seventh article tax organ should according to regularly fixed households of business scale, and business regional, and business content, and industry features, and management level, factors approved fixed, can used following a or two species above of method approved: (a) according to consumption of raw materials, and fuel, and power, projections or measuring approved; (ii) according to cost added reasonable of costs and profit of method approved; (three) according to inventory inventory situation projections or measuring approved; (four) according to invoice and related credentials approved;
    (E) in accordance with the transactions of the bank account funds measure approved; (vi) in reference to the same or similar industry scale, with regional production and management situation of taxpayers approved; (VII) in accordance with any reasonable method.
    Tax authorities should use modern information technology to the approved quotas, enhance approval of normative and rationality. Eighth fixed programs approved by the tax authority: (a) a declaration. Fixed in accordance with the tax authority a declaration required deadlines, declare to the competent tax authorities, fill in the relevant application instruments.
    Reporting should include business, business areas, employment and monthly business revenue, income and other tax authorities need to declare the project.
    Referred to in this item turnover, number of income estimates. (B) the approved quota.
    Competent tax authority based on periodic, fixed operators reporting the situation, refer to the typical findings approved quota for the approved methodologies specified in article seventh and calculate the tax payable. (C) the quota announcement.
    Preliminary results of the quota approved by the competent tax authorities shall conduct publicity, publicity for a period of five working days.
    Public location, scope, structure shall facilitate regular households and the Community principle of understanding, monitoring by the competent tax authorities. (D) the supervisor for approval.
    Competent tax authorities according to the public opinion results to modify the fixed and approved after the situations reported to the tax authorities at or above the County approval, fill in the notification of authorized quotas. (E) issue fixed.
    Delivering a copy of the notification of authorized fixed fixed user to execute on a regular basis. (Vi) announced the quota.
    The competent tax authorities will ultimately determine the fixed and the tax payable shall be published within the scope of the original publication.
    Nineth fixed operators shall establish a balance of voucher album, into the sales register, complete the relevant tax information and examined by the tax authorities.
    Tenth in accordance with provisions of laws and administrative regulations, fixed with tax filing obligations.
    Shall use a simplified declaration regular households, shall, within the time limit prescribed by the tax authorities in accordance with laws, administrative regulations, pay taxes, period (of taxpayers, the same below) can not handle the application formalities. 11th electronic data reporting, mail reporting, summary reporting, rear executable recognized by the tax authorities.
    Determines how the tax within the fixed period is not changed.
    12th fixed may delegate designated by the tax authority of banks or other financial institutions carry out the taxes paid. Delegates banks or other financial institutions fixed taxes paid should be reported to the tax authority in writing to the depositary bank and the account number. Deposit in their account should be sufficient to pay current taxes.
    Their deposit balances less than the tax payable for the current period, resulting in taxes of the current period cannot be reported as finished, the tax authorities according to pay overdue taxes; the implementation of simple reporting, overdue late tax returns and pay taxes.
    13th periodic, fixed the following situations occur, shall be filed with the tax authorities related to tax matters: (a) the quota and the invoice amount or tax-controlled cash register records data when compared to, exceed the fixed amount of business and income taxes that should be paid; (b) the quota approved by the tax authorities of the place of business engaged in business activities other than the amount of tax payable.
    14th the tax authorities can guarantee national taxes in full and on time in storage, convenient principle of taxpayers and reduce tax costs, simplify tax collection methods, specifically determined by provincial-level tax authorities. 15th district taxation authority may, based on the local situation, delegate authorities collect taxes according to law.
    Tax authorities collected units collected entrustment agreement must be signed, specify the rights and obligations of both parties and should bear the responsibility and delegate on behalf of the tax certificate awarded to collected units. 16th remote fixed place of business, to pay the amount of the tax is small, or the tax authorities collect tax payments difficulties, tax authorities in accordance with provisions of laws and administrative regulations and Jane levy.
    But Jane and collection shall not exceed a fixed implementation period.
    Jane levy and collection of taxes for the last tax period of time.
    Article 17th of tax paid by banks or other financial institutions, the payment receipt to the tax authorities collect, or delegate to the tax authority of a bank or other financial institution to receive; the tax authorities in accordance with local conditions may be served by post, or delegate units delivered. Article 18th after the end of the implementation period fixed in quota, should be based on the life of actual business amounts, income amounts declared to the tax authorities, to declare amounts over a fixed, by reported amount paid tax declaration below quota, according to fixed tax.
    Specific reporting period determined by provincial-level tax authorities. Fixed operations that occur in the current period amounts, income exceeded quota a certain range, should be legal and administrative regulations within the time limit for declaration to the tax authorities and pay taxes.
    Specific range are determined by provincial-level tax authorities. 19th fixed business places, income tax periods in a row above or below the quota approved by the tax authorities, again drew attention to the tax authorities should be fixed, the tax authority shall, in accordance with the rules approved methods and procedures re-fixed.
    Specific period determined by provincial-level tax authorities. 20th inspection by the tax authority found fixed in a previous quota implementation period of turnover, income exceeded the quota, or when the period of business revenue, income exceeded quota a certain level and not to the tax authority for tax filing and settlement of tax payable, the tax authorities should be the recovery of taxes, plus late fees, and be dealt with in accordance with the provisions of laws and administrative regulations.
    Its turnover, continuous tax period in excess of the fixed income, the tax authority shall, in accordance with the provisions of this article 19th again fixed it.
    21st regular business shall be closed for business reports to the tax authority in writing before; to resume operations in advance, should be submitted to the tax authority in writing before the restore operation to resume business report need to extend its business hours, should be close to the tax authority in writing of the extension before the expiry of business reporting.
    22nd tax authorities stopped regular exercise is imposed by the fixed manner, shall notify the regular household.
    23rd fixed quota approved by the tax authorities disputed, May 30th from the date of receipt of the notification of the approved quota within the quota approved by the competent tax authorities to make application, and provided enough evidence of its production and business reality, the competent tax authorities shall from the date of receipt of the application, written replies in the 30th.
    Fixed in accordance with laws and administrative regulations directly up the tax authority may apply for administrative reconsideration; refuses to accept the decision on administrative reconsideration, administrative litigation can be brought before the people's Court according to law.
    Fixed households did not receive back the approved quota notifications, administrative reconsideration decision or before the court verdict, according to the original amount of tax. 24th quota approved by the tax authority should be strictly enforced procedures comply with the challenge system.
    Tax officials are not allowed to determine or change your quota.
    Tax official favoritism or neglect their duties, causing heavy losses to the State tax, which constitutes a crime, criminal responsibility shall be investigated according to law; do not constitute a crime, administrative sanctions according to law.
    25th for acts in violation of these rules, in accordance with the People's Republic of China and its rules for the implementation of the relevant provisions of the law on tax collection and administration. 26th the tax collection and administration of a sole proprietorship Enterprise shall apply mutatis mutandis to these measures.

    27th in all provinces, autonomous regions and municipalities directly under the State administration of taxation local taxation in accordance with the measures to develop specific measures for implementation, and reported to the State administration of taxation records. 28th article of the rules implemented on January 1, 2007.
                                        June 19, 1997 issued by the State administration of taxation of the interim measures for the individual quota management on a regular basis of the repealed simultaneously.