(Adopted at the 95th ordinary meeting of the People's Government of Northern Province on 9 October 2011 by Decree No. [2011] No. 10 of the Northern Province of the River 20 October 2011)

The second amendment reads as follows:

Article IV amends as follows: “The tax of individual taxpayers is difficult, with the approval of local tax authorities in the establishment area, in the district, in the municipality of the district (the city), granting regular tax cuts or tax exemptions. There is a need to harmonize provisions for tax reductions and tax exemptions, which are determined by the provincial financial sector.”

The words “the tax authority” were amended to read “local tax authorities”.

Delete article 8, paragraph 2.

V. Article 10 amends as follows: “Management of taxes on property, in accordance with the provisions of the People's Republic of China Tax Regulations”.

Delete article 11.

In accordance with the above amendments, the order of the relevant provisions of this approach is adjusted accordingly. In addition, individual languages were revised.