(January 17, 2006, national development and Reform Commission announced as of March 1, 2006, 42nd) first to increase the price of Government Department in charge of price decisions more scientific, standardized pricing cost supervision and examination, in accordance with the People's Republic of China Law on prices, these measures are formulated.
    Second Government price departments formulate or adjust government guidance prices, prices of goods and services (hereinafter referred to as the price) during the pricing cost supervision and examination, application of this approach. Article pricing cost supervision and examination in these measures (hereinafter referred to as the cost supervision and examination) refers to government price departments in the process of setting prices in the survey, measuring, auditing costs operating costs on the basis of the approved pricing behavior.
    Pricing costs mentioned in these measures refers to national or operator within a certain range of the production and operation of the same goods or provide reasonable average social costs of the same service, is the fundamental basis for Government-fixed prices.
    Article fourth cost supervision and examination work by the Government pricing departments at all levels the cost of investigative bodies (hereinafter referred to as the cost of investigative bodies) Organization.
    Cost survey institutions at all levels are responsible for the level within the purview of the Department in charge of price pricing cost supervision and examination of specific issues can also receive superior Department in charge of price delegate or subordinate price departments request the related operating costs of implementation cost supervision and examination. Fifth article directory management of cost supervision and examination.
    Included in the list of cost supervision and examination of goods and services by the Department in charge of price under the State Council and provinces, autonomous regions and municipalities directly under the people's Governments at Central and local pricing authorities according to the price list to determine and publish.
    Included in the list of price hearing of all goods and services and is not included in the price hearing directory but the need for a hearing, the automatic inclusion in the list of cost supervision and examination.
    Development has not yet been included in the list of cost supervision and examination of prices of goods and services, Government price departments consider it necessary, you can implement cost supervision and examination.
    Sixth the cost supervision and examination should be fair, scientific, standardized, efficiency principle.
    Article seventh cost supervision and examination before the implementation of price supervision and examination (hereinafter referred to as the price supervision and examination) and the combination of regular supervision and examination system.
    Government price departments shall be identified in the list of cost supervision and examination of different goods and services, regular checkup intervals of time, interval time is shortest regular supervision and examination shall not be less than one year.
    Eighth article of the same operator with the cost of a product or service, shall not be within the same fiscal year crossover implementation or repeated implementation of price supervision and examination and periodic supervision and examination.
    Nineth be added to list of cost supervision and examination of goods and services without the price supervision and examination or supervision and examination on a regular basis, Government price departments shall make no price. Tenth cost survey should be on production and operation of the same goods or providing the same service to all operators of the implementation cost supervision and examination.
    Operators numerous cost survey can be tailored to specific situations selected a certain number of representative of operator implementation cost supervision and examination. 11th price Department of the State Council and the provincial, autonomous region, municipality people's Government price departments shall, depending on the actual cost of goods and services, in accordance with the price control permission to develop specific measures for the pricing of goods and services cost supervision and examination. Specific measures for the pricing of goods and services cost supervision and examination shall include the relevant product or service pricing methods and standards approved by the cost of the project, and so on.
    For local pricing goods and services in the catalog, price Department of the State Council to coordinate the development of a unified national approach to pricing cost supervision and examination. 12th cost pricing should be based on the operator's normal production accounted for reasonable expenses incurred in the course of business activities.
    Following costs shall not included pricing cost: (a) not meet People's Republic of China accounting method, about legal, and administrative regulations and financial accounting system provides of costs; (ii) and implementation cost prison trial of commodity or service production business activities has nothing to do of costs; (three) not meet related commodity or service pricing cost prison trial approach provides of costs; (four) operators in production business activities process in the occurred of other not reasonable costs.
    13th business operators shall accurately record production and operation cost of and accounting for goods and services, not fraud.
    Operators should be subject to Government guided, or Government goods and services, and is closely related to the production of goods and services accounting for operating costs and revenue. 14th business operator shall, according to the Government Department in charge of price cost supervision and examination requirements to submit the relevant goods or services the cost of information (hereinafter referred to as the cost of data), and is responsible for authenticity and validity of the cost information provided by.
    Cost data include the following: (a) by a Government Department in charge of price requirements and provisions table measure costs of completing the report.
    (B) the certified public accountant or tax and audit Government departments such as the audit of the annual financial reports.
    (C) other costs-related information.
    No official business, should be provided with the right to approve units examined and approved the feasibility study report and required by the Department in charge of price and provisions table calculates the cost of completing the report. 15th cost survey should be the first instance of cost information submitted by operators.
    Incomplete cost information, operators should be required to add to provide relevant information. 16th pass the first instance of cost information submitted by an operator, investigation institutions shall, in accordance with article 12th cost, related product or service pricing cost supervision and examination approach and to review the operating costs of the relevant provisions. Cost survey views and reasons of the increased operating costs of nuclear reduction, it shall promptly notify the operator. Manager disagrees with the views on the increased cost of nuclear reduction, can contribute to the cost of investigative agencies to submit written observations and reasons.
    Costs cost of investigative agencies complete a single operator after the audit, data columns should be in accordance with the final approved costs operating costs of the approved form. 17th cost survey after the completion of each project cost audit should be based on all the operators under the supervision and examination of the cost of approved list accounting cost pricing, cost supervision and examination reports to the Department in charge of price.
    Cost prison trial report should including following content: (a) cost prison trial project; (ii) cost prison trial according to; (three) cost prison trial program; (four) cost audit of main content; (five) operators cost nuclear increased reduced situation and reason; (six) operators cost approved table; (seven) pricing cost; (eight) other need description of matters.
    Cost supervision and examination reports must be part of the cost of audit staff to sign or seal, and cost survey should be stamped seal or the Special seal for the cost supervision and examination. 18th Government pricing departments in violation of these regulations, included in the list of cost supervision and examination of goods and services without the cost supervision and examination of prices, superior Department in charge of price or by the people's Governments at the corresponding level correction is severe criticism.
    Have a significant impact on the direct supervisors and other personnel directly responsible for, or sector concerned, impose administrative sanctions according to law. Article 19th cost supervision and examination work of the staff and have a stake in the operator, approve the operating costs should be avoided.
    Cost operators of investigative bodies and their staff shall not be legally obtained cost information for any other purpose other than cost supervision and examination, shall not disclose commercial secrets of the operator.
    Staff cost supervision and examination work of the 20th the cost supervision and examination work, divulging State secrets, business secrets and abusing his power, malpractice, neglect their duties, bribes, and constitutes a crime, criminal responsibility shall be investigated according to law; do not constitute a crime, administrative sanctions. Article 21st disobey article 13th and no information was submitted in accordance with article 14th of this approach costs, Government price departments shall be ordered to correct, and be criticized.
    Operators provide less cost data article 14th and not according to investigative requests additional costs, or costs of providing false information, cost an investigative body shall not be implemented cost supervision and examination or suspended when the cost supervision and examination.
    22nd the cost supervision and examination work may apply for inclusion in the budget at the same level.
    23rd Government price departments when developing administrative organ of the State fees shall be according to the implementation of these measures cost supervision and examination.
    24th other departments while setting the price, in accordance with the measures implemented cost supervision and examination.
    25th of all provinces, autonomous regions and municipalities directly under the Government Department in charge of price according to these measures, formulate implementing rules.
    26th article this way interpreted by the national development and Reform Commission.
                                      27th article this way come into force on March 1, 2006, November 1, 2002, released by the national development planning Commission of the important commodity and service prices cost supervision and examination of the interim measures be repealed simultaneously.