(Adopted by the Government of the Southern Province, No. 261 of 29 September 2012 and published as of 1 January 2013) at the 114th ordinary meeting of the Government of the People's Republic of the Great Lakes Region, 11 September 2012

Chapter I General

In order to guarantee tax revenues and to strengthen tax collection management, this approach is developed in the light of the laws and regulations such as the People's Republic of China Act on tax collection.

Article 2 The law, legislation and regulations provide otherwise, from their provisions.

Article 3 Governments of more people at the district level should strengthen the leadership and coordination of tax security in the current administration and establish a mechanism for sound tax security.

Tax authorities at all levels are responsible for specific work on tax security.

The relevant sectors such as the development and reform, economic and informationization, public safety, finance, human resources and social security, land resources, housing and rural and urban construction, transport, audit, business and industry should assist tax authorities in the process of tax security, in accordance with their respective responsibilities.

Article IV should establish mechanisms to assist in tax matters in the street offices and the commune governments. The tax authorities should strengthen the guidance of the street offices, the communes' governments to assist in tax matters.

National and local tax authorities at the district level should strengthen tax collection management collaboration, exchange information on a timely basis and implement joint taxes.

Chapter II Tax management

Article 6. 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 7. Tax preferences are not in accordance with tax preferences or leave, and tax authorities should suspend the implementation of tax preferences and inform the relevant sectors of the eligibility of tax preferences.

The relevant sectors of the Government of the above-mentioned population should be reviewed by law. Removal of tax preferences should be made in accordance with the relevant provisions and communicated to the tax authorities; tax authorities should immediately cease the implementation of tax incentives and recover the concessionary taxes that have been enjoyed by law.

Article 8 Governments and their sectors, the communes' governments should enforce tax collections, exemptions and tax reductions, tax exemptions, tax repayments, credits and tax credits in accordance with the law, and shall not be allowed to make tax clearances, suspension or tax deductions, tax exemptions, tax repayments, tax repayments, pre-requests and other decisions incompatible with tax laws, administrative regulations.

Article 9. The tax authority shall be charged by law with dispersal and distributing taxes, and shall guide, monitor the receipt of the tax by the escrowing units and individuals, and pay the payment of the payment of the payment of the payment of the payment of royalties in a timely manner.

Units and individuals who have been entrusted with the collection of taxes shall not be pushed into the tax.

Article 10 units and individuals engaged in productive activities shall be entitled to receive invoices that are not in accordance with the provisions, open and maintain invoices. Consumers are encouraged to request invoices.

Invoices not in accordance with the provisions shall not be certified as financial expenditures, reimbursements and deductions.

Chapter III Tax assistance

Article 11. The Government of the people at the district level should establish a robust tax information exchange system, strengthen tax security information, build up the Government's information network and political service platform, establish a tax security information platform and organize a tax information exchange and sharing among relevant departments, units.

The relevant sectors of the Government of the people at the district level should provide tax information to tax authorities. The tax information exchange methodology and time are determined by the tax authorities in consultation with the relevant sectors.

Article 13 presents tax information arising from:

(i) Investment project approval, approval, filing;

(ii) Corporateization and adaptation, technological transformation, property rights, equity transfer;

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

(iv) The identity of the taxpayer confirms the operation of the special industry and vehicle brands;

(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, labour wage standards, targeted medical institutions and targeted pharmacies;

(vii) Land-use registration, change and land-use rights for exploration, exploitation, transfer and transfer of mineral resources;

(viii) Real estate construction projects to solicit tenders, property reserves and housing property registration, change;

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

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

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

(xii) The registration, modification, write-off and annual inspection of the organizational body code;

(xiii) Factors, fees for services of social groups and the determination of the price of the taxes;

(xiv) Registration of export enterprises, customs clearances;

(xv) Other tax information.

Article 14. The relevant units and individuals shall provide tax information, such as tax taxes, deduction, distributing and distributing.

Article 15. The tax administration shall not apply tax information to matters that are not relevant to tax collection.

The tax authorities should conservative the commercial secrets and personal privacy of the taxpayer, the deductor's obligation, and no public unless otherwise provided by law, regulations and regulations.

Article 16 shall apply for the processing of immovable property registration, change of units and individuals, and shall submit to the Real Property Registration Body complete taxes under the law, regulations or tax certificates; and do not be submitted.

Article 17 hosts carrying out activities, such as exhibitions, trade exchanges, etc. shall be sent to the tax authorities of the contract and income distribution programme within 15 days of the conclusion of the contract and shall deduct the tax in accordance with the law.

Article 18, the tax authorities shall assist banks and other financial institutions in the collection of accounts, freezing and disbursements, in accordance with the law.

Chapter IV Tax services

Article 19 tax authorities should strengthen tax law awareness, provide services such as policy legal advice, tax counselling, tax guidance and tax guidelines for taxpayers, in accordance with the law of public taxation policy, tax procedures and service norms.

Article 20 shall indicate the tax risks associated with taxpayers in accordance with the provisions for tax registration, tax declaration, tax release.

Article 21, tax authorities should facilitate the declaration, payment and tax collection of taxpayers in remote areas or with special difficulties.

Article 22 should establish and improve mechanisms for the handling of tax disputes and promptly and effectively detract tax disputes between tax authorities and taxpayers, deductees and taxpayers.

Article 23, taxpayers are taxpayers, distributors, shall not be subjected to abuse of their duties and shall not be subject to payment of expenses, shall not be compelled to receive paid services, shall not be collected, requested or otherwise complicate.

Chapter V

Article 24 Financial management and accounting for State organs, enterprise units and other organizations, and the financial, auditing and oversight of the people at the district level should be strengthened.

Article 25. Auditing and financial supervision of tax revenues by the auditor, the financial sector, shall be assisted by tax authorities.

Any unit or person entitled to report tax offences. The tax cases reported were confirmed by the tax authorities and were granted recognition and incentives in accordance with the relevant provisions.

Article 27 of the relevant authorities of the population at the district level found tax offences and should be informed by law of the same-tier tax authorities; tax authorities should be determined by law and will respond to the results in a timely manner.

Article twenty-eighth taxpayers have paid taxes while the administrative authorities have decided to impose fines and forfeiture the proceeds of the violation, which are given priority in accordance with the law to fines and forfeiture the proceeds of the violation.

Chapter VI Legal responsibility

Article 29 violates the provisions of this approach by punishing it in accordance with the provisions of the relevant laws, administrative regulations:

(i) Removal, suspension or tax deductions, tax exemptions, tax repayments, tax return, pre-request and other decisions incompatible with tax laws, administrative regulations;

(ii) Invoices that are not in accordance with the provisions would be considered as financial expenditure, reimbursement and deduction of tax vouchers, leading to unpaid, minor or fraudulent taxation by other units or individuals.

Article 33, in violation of the provisions of this approach, was entrusted with the transfer of units and individuals to be pushed into the bank's tax, which was authorized by the tax administration to the extent of the legal order.

In violation of the provisions of this approach, the authorities of the above-mentioned people at the district level do not perform the duties of tax administration assistance, resulting in loss of tax revenues, being redirected by the executive authority of the superior or the supervisory authority, and administrative disposition of the directly responsible supervisors and other direct responsibilities; constituting an offence, which is criminalized by law.

Article 32 contains one of the following acts by the tax authorities and their tax personnel, which are administratively disposed of by the superior tax authority or by the inspectorate of the competent and other persons directly responsible for the direct responsibility of the Authority; and constitutes an offence punishable by law:

(i) The use of tax information for matters not related to tax collection;

(ii) Failure to fulfil confidentiality obligations such as taxpayers, the depositary's conservative commercial secrets and personal privacy, as prescribed;

(iii) Increases in the collection of fees, forced acceptance of paid services or variations in the burden of taxpayers, deductors;

(iv) Abuse of duties to harass taxpayers, deductees, receive, request the property or complicate the unfair interests.

Chapter VII

Article 33 of this approach is implemented effective 1 January 2013.