(Adopted at the 24th Meeting of Governmental Commons of 13 May 2014)

Article 1 guarantees tax revenues, protects the legitimate rights and interests of taxpayers, promotes economic and social development, and develops this approach in line with the provisions of laws, regulations and regulations, such as the Tax Collection Act of the People's Republic of China and its implementing rules.

Article 2

Article 3. Governments of more people at the district level should strengthen their leadership in tax security, establish a tax security coordination mechanism composed of government-led, tax authorities and relevant departments, promote integrated tax administration, study and address major issues in tax security and incorporate tax guarantees into government performance appraisal.

The tax authorities are responsible for specific work on tax security.

Sectors and units such as development and reform, finance, land resources, housing and rural and urban construction, transport, quality technical supervision, industrial and informationization, public safety, commerce, business, human resources and social security, statistics, financial, electricity, etc. should be assisted by tax authorities in accordance with their respective responsibilities.

Article IV. Governments of more than the population at the district level should, in line with national economic and social development planning, optimize and adapt economic, industrial structures, actively train tax sources and guarantee the coordination of tax growth with economic development.

Article 5

The Government of the people at the district level and the relevant authorities should support tax authorities in accordance with the law. No unit or individual shall be permitted to make tax clearances, suspension or tax deductions, tax exemptions, tax repayments, repayments, pre-emptation and other decisions incompatible with tax laws, regulations and regulations, and shall not enter into tax agreements with taxpayers and shall not interfere, block or replace tax authorities in the performance of their duties under the law.

Article 6. The tax administration should provide the basis for the preparation of the tax revenues budget and the strengthening of fiscal budget management, in accordance with the actual and tax-source situation of economic development, scientific forecasting tax revenues and the timely provision of tax clearances to the same fiscal sector.

When the financial sector specifically prepares and adjusts the draft tax revenue budget, the same tax authority should be made available.

Article 7. The provincial tax authorities should prepare, at the request of the Provincial People's Government and the National General Directorate of Tax Matters, a development plan for the production of information on revenue security, the establishment of a information platform for tax security and the improvement of the information system for tax security.

The Government of the people at the district level and its relevant authorities should support tax security information systems in the areas of finance, technology, and raise the level of information on tax management.

Article 8. Governments of more people at the district level should establish a system for sound tax clearance, to organize exchanges of tax information in the relevant sectors and units in line with the information networks of the Government and the harmonized information exchange platform for e-government-sharing.

Article 9. The relevant sectors and units shall be made available to tax authorities in a timely manner through the information platform on tax guarantees:

(i) The establishment, change, write-off of registrations by enterprises, business organizations, individual businesses, social groups, non-commercial units of civil service and other organizations, the issuance, modification, write-off of corporate codes, and the release of information from the pre-registration clearing house;

(ii) Medical, civil service education, special industries, cultures, advertising, medicines, hazardous chemicals, catering services, transport and other production licences, and construction enterprises, and industry service providers;

(iii)moval, immovable property registration, land ownership, transfer of land, property transaction, compensation for house collection, mining resource mapping, mining, prospecting, mining rights creation, concessions, modification, transfer, river tendering, auctions, mining;

(iv) High-technical enterprises and products determine that a supplier-friendly business is identified and tried in the course of the year, and that the software business determines the registration of software products, the development and transfer of patent technology;

(v) Construction of land use, construction of engineering planning licences, construction of construction permits, transport, water-facilitative construction project licences, pre-opering licences for commodity buildings, construction of financial inputs and provision for engineering, contract contract contract in construction projects and construction of engineering clearances;

(vi) Statistics on the economic functioning of enterprises above size, major economic indicators for national economic and social development, fixed-term asset investment, basic construction project investments, sub-sector social electricity, technology adaptation, technology contracts identify businesses and restructured enterprises, and foreign investment in the country, property rights, equity, trademark transfer, government procurement, corporate insolvency liquidation, asset auctions;

(vii) Commercial horticulture speech and exhibitions, sale, sports competitions, swings and hotels;

(viii) Foreigner employment, employment of persons with disabilities and employment of unemployed persons;

(ix) Government pricing, the development and adjustment of government guidance prices, price reserve, unit social insurance, housing payments, medical insurance payments, financial fundraising projects, payment of services from social groups, fees for services of social groups and the identification of tax property prices;

(x) The sale and sale of stocks, financial periods, bonds, the operation of trade in enterprises, in accordance with relevant national provisions, external foreign exchange information that may be issued outside the country, export and import notice, processing and processing of processing information, lists of companies that violate the import, export and import, payment, settlement management of the people's currency, customs clearance;

(xi) Other matters involving tax information.

Article 10 The tax authorities should collect, use and maintain tax information in accordance with the law, and confidential information concerning State secrets, commercial secrets and personal privacy should be kept confidential to guarantee the legitimate rights and interests of the relative person.

Article 11 The same tax authority should be informed in a timely manner of the tax offences identified in the supervision inspection.

Article 12 Business and other relevant sectors found that tax offences should be promptly communicated to the same tax authorities.

Article 13 applies for the registration, modification of rights such as housing, land, vehicle vessels, etc., and shall be submitted in accordance with the law to complete tax certificates or to reduce tax exemptions. Unless submitted, the relevant sectors are not processed.

Article 14. The host sector or unit of activities such as exhibitions, trade exchanges shall be organized by the competent tax authority of the contract and income distribution programme within ten working days of the date of the contract and shall be deducted by the law.

Article 15 is not in accordance with tax preferences, and the relevant sectors of the population at the district level should be informed by the same tax authorities that the tax authorities cease their implementation of tax preferential policies and comply with the law.

Tax authorities have found that tax preferences are not in accordance with tax incentives and should cease the implementation of tax incentives and inform the relevant sectors.

Article 16 provides that tax administrations, for tax control and inspection of tax cases, require access to taxpayers and other persons involved in the identification, residence (previous or temporary) status, receipt of information such as entry records, shall be assisted by the public security sector in accordance with the law, in the case of tax offences transferred by tax authorities and other tax enforcement cases, and the public security sector shall be treated in accordance with the law; the tax authorities need to obtain information on the taxpayers, the accounts of the distributor, the deposit or the deposit of the person in conflict with the law, and the financial institutions concerned.

Article 17 Revenues paid by tax authorities for the following spousal, dispersal and divergent purposes may be charged by law:

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

(ii) Car vessel taxes, vehicle acquisition taxes and rental taxes;

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

(iv) Commercial horticulture, sports competition tax;

(v) Recipient income tax in the caste industry;

(vi) Other taxes that can be charged for generation.

Article 18 The tax authorities shall, in accordance with the provisions of the awarding agreement with the units and individuals entrusted to him or her, the units and individuals entrusted with the payment of the tax shall be taxed in accordance with the scope of the agreement and shall, within the time period, be properly seized of the tax tickets, which must be charged, deducted, excluded, diverted or returned.

The tax authorities shall provide guidance, supervision, supervision, by law, to the units and individuals entrusted to him and, in a timely manner, payment of the royalties.

The financial sector should pay in full due diligence to the tax authorities, as required.

Article 19 tax authorities should strengthen tax law awareness and provide policy advice, tax counselling, tax guides, rights relief services to taxpayers.

The tax administration provides tax services to taxpayers without charges and may not add the burden of taxpayers.

Article 20 should establish a public system of sound administration, public tax policies, tax procedures, service norms, tax relief, rights remedies and taxpayers credit ratings, etc., which guarantee the right to tax information, participation and relief of taxpayers by law.

Article 21, tax authorities should establish tax credit systems that are available to taxpayers for collection of tax information and tax credits.

Provincial tax authorities can harmonize the publication of the tax credit hierarchy of tax credits for tax credits, strengthen data-sharing with the provincial public credit information platform and provide information on sector needs in the light of the social credit system.

Article 2 should establish a mechanism for the monitoring of the society by receiving the assessment and supervision of taxpayers, the media and social groups for tax administration.

Article 23 has the right to investigate violations of tax laws, regulations and regulations.

The tax authorities should promptly investigate, deal with and maintain confidentiality for the prosecution in cases of violations of tax laws, regulations and regulations.

Article 24, in violation of this approach, provides for the self-conduction of taxes, tax exemptions, tax repayments, credits and other decisions incompatible with tax laws, regulations and regulations, to be converted by the Government of the High-level People or by the authorities concerned and to hold accountable those responsible for the direct responsibility of the supervisors and other persons directly responsible; constitutes an offence and to hold criminal responsibility in accordance with the law.

Article 25, in violation of this approach, provides that the relevant departments and units of the people at the district level do not provide tax information that causes loss of tax revenue or does not justify the refusal to assist in the provision of tax information, and that the tax administration shall report promptly to the Government of the people at this level and be processed by the Government of the people at this level on the basis of the circumstances and the level of loss.

Article 26, in violation of this approach, provides that a staff member of the tax administration has one of the following acts, either by an exemption authority or by an inspectorate, to be disposed of in accordance with the authority of management by a person directly responsible for the responsibility of the responsible person and a person directly responsible; and that criminal responsibility is lawful:

(i) No loss resulting from the obligation of taxpayers to be performed by law;

(ii) Separation, misappropriation of taxes or replacement charges;

(iii) Other abuses of authority, omissions, provocative fraud.

Article 27 of this approach is implemented effective 1 July 2014.