(The 19th ordinary meeting of the Twelfth People's Government of the Great Britain and Northern Ireland, 5 December 2013, considered the adoption, on 25 December 2013, of implementation effective 1 February 2014.

Article 1, in order to strengthen tax collection, guarantee tax revenues, preserve the legitimate rights and interests of taxpayers, promote economic and social development, and develop this approach in the light of the laws, regulations and regulations such as the Taxation Act of the People's Republic of China and its implementing rules.

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Article 3. Governments of more than veterans at the district level should strengthen the leadership, coordination and supervision of tax security efforts, establish a robust tax security mechanism to guarantee the financing of tax work in accordance with the financial management system.

Article IV provides for specific tax guarantees at all levels. Sectors and units such as the Government's development and reform, industrial and informationization, public safety, finance, human resources and social security, land resources, housing and rural and urban construction, transport, audit, State asset management, commerce, statistics, business, finance and political services should assist tax authorities in the provision of tax security in accordance with their respective responsibilities.

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Article 6. Governments at all levels should ensure that tax growth is coordinated with economic development, in line with national economic and social development planning, in the context of local realities, optimizing and adapting industrial structures.

Article 7. The preparation and adjustment of the revenue-generating budget should be tailored to the tax sources in the current administrative region. The tax administration should provide the basis for the budget preparation of the budget for the financial sector, in accordance with the actual and tax-source situation of economic development, the scientific forecasting of tax revenue targets and the timely reflection of major tax increases in the same fiscal sector. The financial sector prepares and adjusts the tax revenue budget and shall seek the views of the same tax authorities.

Article 8. Governments of more people at the district level should establish a system of good tax assistance. Government departments and related units should provide tax information available to tax authorities in a timely manner. The tax authorities need tax assistance from the relevant sectors and units of the Government, which should be supported.

Article 9 is not in accordance with tax preferences, and the relevant sectors of the population at the district level should remove their tax preferences in accordance with the relevant provisions and inform the same tax authorities. Tax authorities have found that tax preferences are not in accordance with tax preferences and should cease the implementation of tax incentives and inform the relevant sectors.

Article 10 In the case of an audit and inspection conducted by the Government of the above-mentioned population at the district level, the financial sector found that the audit, inspection units had a tax offence and should be tasked with paying the taxes due to the tax authorities by the auditor and the same tax authority.

Article 11. The tax authorities may notify, in accordance with the law, the taxpayer or the legal representative of the taxpayer of the tax owed or the person whose legal representative has not settled the payment of the tax, the lag, and the non-proof of the guarantee. In the case of suspected offences transferred by tax authorities, the public security authorities should be treated in accordance with the law.

Article 12 Applications for the registration, modification, etc. of homes, land, car boats, shall be submitted to the legal, legislative and regulatory financial certificate or to the tax-free certificate; no submission shall be made to the relevant authorities.

Article 13. The transfer of corporate unit rights by natural shareholders shall be governed by law. The shareholders transfer unit's rights application for the registration of a change in authority of the Unit, which is not subject to a tax declaration, should be suspended in the business administration sector, to inform the tax authorities of the declaration of the tax and to inform the same tax administration.

Article 14. The hosting units that organize events such as exhibitions, trade exchanges shall organize the transfer of contract and income distribution programmes within 15 days of the conclusion of the contract and shall deduct the tax in accordance with the law.

Article 15. The Government of the people at the district level should establish a system of good tax collection management information exchange to organize, coordinate the relevant sectors and units to achieve tax information exchange based on the information networks and political service platforms of the Government. Tax information arising from the following matters, the authorities or units at the district level should perform tax assistance duties and provide them in accordance with the time and manner determined in consultation with the same tax authorities:

(i) Investment project approval, approval, documentation and progress in construction;

(ii) Enterprise and restructured, technological upgrading, property rights, equity transfer, fixed asset investment, technology transfer and enterprise liquidation, asset auctions;

(iii) High-technical enterprises identify the development and transfer of patent technology;

(iv) Issuance, change and write-off of vehicles and ship operators;

(v) Registration, change, write-off and annual inspections by welfare enterprises and social organizations;

(vi) Enterprises and labour service enterprises have found that labour skills training institutions and occupational intermediaries service providers have been established, re-employment preferences for approval, performance of work, targeted medical institutions and targeted pharmacies;

(vii) The right to land-use registration, change, the right to land use, the transfer, the right to exploration, exploitation and prospecting, and the transfer of mining rights;

(viii) A licence for construction works such as transport, water and electricity, and a licence for cultural business;

(ix) Construction projects to solicit tenders, construction permits, sale of commodity houses and registration of property rights, changes, fund-raising and engineering payments;

(x) Registration, change, cancellation and non-profit medical institutions determine that corporate social insurance contributions are paid;

(xi) Statistics on the economic functioning of enterprises over size and major economic indicators for national economic and social development;

(xii) Registration, modification, cancellation and cancellation of business licences;

(xiii) Registration, modification, write-off and annual inspection of the organization's code;

(xiv) Factors, fees for services of social groups and the determination of tax prices;

(xv) Registration of export enterprises, customs clearances;

(xvi) Conduct, sports competition and social force;

(17) Other tax information.

Article 16 shall collect, use and maintain tax information in accordance with the law, and shall not apply tax information to matters not related to tax collection. The tax authorities should conservative the commercial secrets and personal privacy of the taxpayer, except as otherwise provided by the law, legislation and regulations.

Article 17 taxes on the following spousal dispersion and dispersion, which may be charged by the tax authorities in accordance with the law:

(i) Removal taxes by urban communities and rural areas;

(ii) Taxation of individual business activities;

(iii) Removal of construction, dressing and reprocessing taxes;

(iv) Property transactions, real property rental taxes;

(v) Revenue taxes across regions and from different sources;

(vi) Excellencies, sports competitions, exhibitions, lecture training;

(vii) Other taxes that are required to be commissioned. The tax authorities should guide, monitor the collection of tax revenues by the escalators and pay for conscriptive fees in accordance with the provisions. The escalators should make the levies promptly and in full.

Article 18 The deductor and the relevant units shall provide, in accordance with the law, tax information relating to the payment of remittance and the collection of remittance taxes.

Article 19 encourages and supports tax authorities to carry out tax identification and other tax-related service operations under the law.

Tax agents should operate in accordance with the law and assume the corresponding legal responsibility.

Article 20 should enhance awareness of tax administration. Tax authorities should support the media's policy on tax announcements.

Article 21, tax administrations should strengthen tax law awareness, provide services such as policy legal advice to taxpayers, tax counselling, and tax guidelines, in accordance with the law of public taxation policy, tax procedures and service norms. The tax administration provides tax services for taxpayers, deductees, and does not alter the burden of taxpayers and distributors.

No units or individuals may be subject to the provisions of the law, regulations and regulations, to unauthorized taxation clearance, suspension and tax deductions, exemptions, tax refunds, credits and other decisions incompatible with tax laws, regulations and regulations.

Article 23 found tax offences by State organs, enterprise units and other organizations and should be communicated to the same level of tax authorities; tax authorities should be determined by law.

Any unit or person in Article 24 shall be entitled to investigate the tax offences. The alleged tax violations, which are validated by the tax authorities, should be rewarded by the prosecution in accordance with the relevant provisions.

Article 25, in violation of the provisions of this approach, does not perform tax assistance duties, resulting in loss of tax revenues, and is dealt with in accordance with the relevant provisions by the competent and other direct responsibilities that are directly responsible.

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