(Summit 2nd ordinary meeting of the Fifteenth People's Government of Blue Island, 8 June 2012, to consider the publication, effective 1 August 2012.

Article 1 establishes this approach in the light of the provisions of relevant laws, regulations and regulations, such as the Tax Excise Act of the People's Republic of China, the People's Republic of China price law.

Article 2

Article 3. This approach refers to the determination of the price of the taxed property that the price authority assumes the body involved in the determination of the tax property price (hereinafter referred to as the price determination body) and conducts tax price determinations in the tax administration (including other legal tax authorities, with the same) in the tax process.

Article IV concerns the determination of tax prices should be guided by objective, fair, open and timely principles.

Article 5. The price authorities, tax authorities should strengthen the identification of tax property prices and establish a system of work that is determined by the price of the tax property.

The price determination is not to collect any fees for the work of the tax property price determination and the requirements are included in the same fiscal budget.

Article 6. In tax collection, tax assessment, tax approval, tax inspection, tax preservation or enforcement, and in some industrial taxation management, it was considered necessary that the price-confirming body provide assistance in the determination of the price of the levies and may request assistance to the city or district (market) price-confirming body.

Article 7. The tax authorities need to make price determinations of the tax-related property, and the price-confirmation assistance should be made available to the price-confirming body and to provide relevant information.

The price determination body should, after receipt of the CCA and the relevant information, review within three working days of the receipt of the request for compliance; and, to the extent that it is not required, the tax authorities should be made available to them.

Article 8. The price determination shall be based on the criteria, procedures and methods set forth in the relevant laws, regulations and regulations after the body is found to be admissible.

Article 9 determines that the price of the general taxation shall be subject to the following provisions:

(i) In relation to the price of tax property as a government price, based on government pricing; it is a government guidance price that is based on the Government's benchmarking price for guiding prices and is based on the actual market price levels; and in accordance with the market average price level, the State provides otherwise.

(ii) Real estate prices, such as real estate, land, construction, shall be determined in accordance with the average market price levels of the base day, in accordance with the factors such as the physical characteristics of the environment, the facilities, the level of transport facilitation and the use of the annual limit.

(iii) The price of movable property, such as equipment, car boats, large machinery, should be determined in the light of the combined new rate of replacement and in conjunction with market comparative laws.

(iv) Other general taxation-related prices may be determined to be implemented in the light of the Sentinel Eastern Province Consequences on Price Identification.

Article 10 determines that the price of special taxes shall be subject to the following provisions:

(i) The price determination on the basis of the evidence provided by the tax authorities that the pattern has severely damaged or lost the amount of the same kind of property, in accordance with the price of the same kind as the base date, as determined by the price;

(ii) General books, stamps, posters and golden, jewellery and their products, etc., should be determined at prices in accordance with the information provided by the relevant professional or expert;

(iii) The price of intangible assets, such as patent rights, trademark rights, copyrights, equity, exclusive technology, is determined to be the main application of the benefit law.

Article 11, in addition to the agreement otherwise agreed, the price determination body shall make a “concluding the conclusion of the award of the price of the levant property” within seven working days from the date of receipt. The CCPOQ should be signed by more than two identifiers involved in the price of the levies and be added to the chapter of the price determination body.

Article 12

(i) The name of the institution and the name of the tax administration;

(ii) The purpose and date of the determination of the tax value;

(iii) The basic situation with respect to tax property;

(iv) Status and on-site survey notes concerning tax property;

(v) The principles, bases and methodologies determined by prices;

(vi) The result of the price determination;

(vii) Limitation of prices;

(viii) Methods of dealing with price determinations;

(ix) The price determination of the date of operation;

(x) Other issues requiring clarification.

Article 13. The tax authorities have contested the finding of the price of the taxed property, which may require the former price-confirmation body to conduct a re-confirmation or additional determination; the re-confirmation and replenishment of the price determination body of the area (market) may be required to review the decision.

There is a need for re-confirmation, replenishment or review of the decision, and the price-confirming body shall determine or decide conclusions within seven working days of the date of receipt.

The determination or determination of the price of the tax property shall be based on the taxation or the determination of the basis for the price of the taxed property upon confirmation by the tax authorities.

Article 14. The price determination body shall be responsible for the determination of the operation in relation to the price of the levant property and shall be eligible under the law. The persons involved in the price of the tax property shall be eligible in accordance with the law.

Article 15. When dealing with the price of the tax owner, one of the following cases should be avoided:

(i) In relation to the personal stake;

(ii) In relation to the personal relationship of close relatives;

(iii) Other possibilities may affect the fair conclusion of the finding of the price of the tax property.

Article 16, concerning the determination of the price of the tax property, should be avoided, and the person should apply for the avoidance; the owner has the right to apply for the avoidance of the price identifier.

The evasion of the levant at the price is determined by the head of the price identifier; the evading of the head of the institution is determined by the head of the same price authority.

Article 17 prohibits the commission of the following acts by the person concerned with the price of the tax property:

(i) The use of its mandate to influence the award of fair work;

(ii) Confirmation of conclusions at a false price;

(iii) Carry out, on behalf of the individual, the determination of the operation concerning the price of the tax property;

(iv) Distinction and disclosure of secrets;

(v) Other acts prohibited by law, regulations and regulations.

Article 18 The price determination body and its staff violate the provisions of this approach, resulting in a finding of a difference in the price of the taxed property, finding that the price is null and void, disposed of by the price authority or by the relevant organs in accordance with the law, and recommending that the relevant organs be removed from their relevant qualifications or professional qualifications in accordance with the law; constitute a crime and hold criminal responsibility in accordance with the law.

Article 19 price authorities, tax authorities and their staff members, abuse of their duties, provocative fraud, and insecure duties in relation to tax prices, are lawfully disposed of by law, which constitutes a crime and are criminally criminalized by law.

Article 20 deals specifically with the implementation of this approach, which is interpreted by the municipal price authorities and by tax authorities in accordance with their respective responsibilities.

Article 21