(It was considered at the 56th ordinary meeting of the Government of Japan, 21 May 2010 to make public release, effective 1 July 2010, through Order No. 145 of the Government of Japan, 17 June 2010)

Article 1 promotes economic and social development, in accordance with laws, regulations and regulations such as the People's Republic of China Act on Tax Expropriation and the People's Republic of China Rules for the Administration of Taxation.

Article 2. This approach applies to activities such as collection, use and management of tax information within the city's administration.

Article 3. The Government of the city, the district (zone) has established the Commission on Tax Information Management, which has led the management of tax information throughout the city.

National tax authorities and local tax authorities (hereinafter referred to as tax authorities) are jointly responsible for the analysis, processing and management of tax information, and their associated tax information management is responsible for collecting, collating and transmitting tax information.

Article IV. The relevant sectors and relevant units of the Government of the People's Republic (zone) shall fulfil their obligations under the tax administration and shall be provided to the same tax administration for information arising from the performance of their functions related to tax taxation, in-generation and in-generation taxes (hereinafter referred to as tax information).

Article 5 Governments of municipalities, districts (zones) should establish and improve systems for sharing tax information to achieve interconnection between tax information. The relevant departments and units should designate the tax information organization body and be staffed accordingly.

Article 6 deals with the introduction of a target management responsibility for tax information management.

The city, the district (zone) concerned the tax information management committee to enter into a target liability statement each year with the relevant sectors and units involved in tax information. The specific responsibility appraisal approach was developed by the ICRM.

Article 7. The Government of the city, the district (zone) has established special funds for tax information, dedicated to the recognition and reward of units and individuals that have contributed to the management of tax information.

The relevant sectors and units of Article 8 should be managed in accordance with the requirements and standards of the tax administration to ensure the accuracy, integrity, timeliness and effectiveness of information.

The relevant sectors and units of Article 9 shall communicate tax information to the relevant tax information management bodies in accordance with the content and time frame set out below:

(i) Within 20 working days from the end of each quarter, the development and reform sectors provide for approval, approval and documentation of the various items of the last quarter.

(ii) The economic and informationized sectors provide an analysis of the operation of industrial enterprises over the past month by 20 months.

(iii) Within 20 working days from the end of each quarter, the education sector provided information on the establishment, write-off and change of national and social forces in the last quarter, adult education, non-education and school enterprises, while providing their list of fees and the use of tickets; and within 30 working days from the end of the year, the provision of an additional budget for the annual education fees and the accounts of income and expenditure, the provision of information on the annual review of public educational institutions and foreign teachers other than high schools.

(iv) The scientific and intellectual property sector provides in a timely manner tax information on technology transfer and the use of patents, transfers, etc.; within 10 days of the end of the year, the last high-new technology enterprise determines the annual checklist and the overall development of science and technology.

(v) The public safety aircraft, within 10 days of the end of the year, provides for the registration, write-off of registered vehicles and the provision of permanent stream foreign personnel.

(vi) The inspection services provide relevant tax information in a timely manner after the closure of economic cases.

(vii) The civil affairs sector, by 10 a month, provided tax information on the sale of the last-month benefit tickets; within 10 days of the end of the year, provided the identification of the various welfare service units in the previous year, the list of enterprises in which the employment of persons with disabilities was settled and the identification, social groups, registration information of non-commercial units.

(viii) Within 20 working days from the end of each quarter, the financial sector provided a financial statement and a statement of administrative expenses for the construction of funds in the last quarter city; and within 20 working days from the end of the year, the provision of the budget for the construction of funds in the previous town and the conversion of funds in the previous city.

(ix) The human resources and social security sector will provide registration information, change and source analysis, such as attendance titles of the last-month unit for social insurance by 10 months of the month and provide comprehensive information on the annual labour security review, within 10 days of the end of the year.

(x) The land resource sector, by 10 a month, provides relevant information on the transfer of land-use rights, land-use transfer and agricultural land in the last month;

(xi) Within 20 working days from the end of each quarter, the construction sector provided information, such as tenders for construction projects in the previous quarter, and by 20 January of 20 July and the previous six-month real estate development project completed the receipt of information and urban infrastructure.

(xii) The housing sector should provide, in a timely manner, information such as the identification of the second-hand property transaction price; the provision of detailed information on the rental management of the previous month by 10 a month; and, within 10 days of the end of the year, the identification criteria for the prior annual home transaction price.

(xiii) The transport sector, by 10 a month, provides information on the nuclear release of all types of road transport operators in the last month, changes in the number of tax vehicles and the crediting tax details.

(xiv) Within 10 days from the end of the year, the water sector provided information and source analysis on the approval of the previous annual water-living project plan, for the maintenance of the river works.

(xv) Until 10 months of the end of the year, the external trading operators are provided with information on the issuance of prior-monthly import and export operators and the processing trade manual;

(xvi) The cultural sector provides information on the name, residence, legal persons and individuals of active brokers in a timely manner when issuing a business permit to perform a broker agency;

(17) The health sector, within 20 working days of the end of the year, provides registration information on the operation of the previous year's medical institutions.

(xviii) Within 20 working days from the end of each quarter, the audit department provided tax information on audited matters in the previous quarter.

(XIX) The sports sector should provide relevant tax information in a timely manner prior to the organization of various sports competitions and related activities, and provide information on the sale of the previous sports tickets by 10 a month.

(20) The statistical sector provided monthly statistical rapid and social comprehensive information briefings by 10 per month; within 20 working days of the end of each quarter, the total number and wages of all workers and all other units of the last quarter (in accordance with enterprise, cause, agency subgroup).

(xxi) Within 20 working days from the end of each quarter, the State asset monitoring management provided information on the transfer of State assets, value added and property transfers, transactions.

(xii) Within 10 days from the end of the year, disability-related employment guarantees are provided with the approved information and situation analysis of the previous year's disability employment guarantee.

(20 ter) The price sector, by 20 July and 20 January of each year, provided information such as the application of housing prices for the first six months of the economy, the approval of the administrative charging project and the processing of the Licence of the Administration.

(24) The business administration sector, by 10 a month, provides information on the opening, change, write-off, voucher registration and nuclear licenses of business prior to the month of business.

(25) The quality technical supervision sector, by 10 a month, provided monthly business units, associations and non-commercial units to conduct, change, write-off organizational codes; and, within 10 days of the end of the year, information on the annual organizational code.

(26) The Tobacco sales sector, within 20 working days of the end of each quarter, provides a variety of target, quantity, amount, etc. in the last quarters, as well as tobacco sales licence information.

(27) The Chinese People's Bank's Capital stream city centre was pushed by 10 per month to provide various monthly information.

(xviii) The foreign exchange management provided, by 10 a month, information on the cancellation of prior-month export receipts and, by 20 July and 20 January of each year, information such as the external payment checklist for the previous six months.

(29) Within 20 working days from the end of each quarter, the General Trade Union provided basic information and source analysis of the members of the Trade Union in the last quarter.

(30) The LTTE provided overload information on cargo vehicles in the last month by 10 a month.

(xviii) Governments, communes (communes), street offices provide quarterly tax information in a timely manner.

(iii) Other departments and units should provide relevant tax information in accordance with the relevant provisions of the Law, Regulations, regulations and the ICRM.

Article 10 provides tax information to the sectors and units concerned and may be used in the form of electronic data exchange, such as web transmission, mobile storage quality or paper documents.

Article 11, with respect to tax cases, requires the assistance of the relevant departments or units in the provision of the following tax information, and the tax authorities shall communicate the specific content of the information required in writing to the relevant sectors or units, in accordance with the statutory procedures, and the relevant departments or units shall provide information to the tax authorities in a timely manner:

(i) Public security authorities provide information on the immigration records of the relevant foreign nationality personnel, the identity documents of the secondary nationality taxpayers and the tax laws that are available online.

(ii) The information on localities provided by the land resources sector.

(iii) The housing sector provides information on the registration of property rights in the household and property files.

(iv) Ministries such as culture, education, health and civil affairs provide relevant registration information.

(v) Food drug surveillance authorities provide the distribution, change and write-offs of pharmaceuticals operating licences at all pharmacies.

(vi) Safety production monitoring authorities provide annual production of tax-related enterprises, start-up production time and stop-stock.

(vii) The business administration sector provides information on business registration, changes in corporate representatives and shareholders.

(viii) The Chinese People's Bank Ben stream city centre, national banks, policy banks, municipal commercial banks, rural credit unions and other financial institutions provide information on accounts, bank cards, individual bank cards, personal bank cards, and changes in the amount of deposits.

(ix) The electricity sector provides the relevant tax-related enterprise consumption.

(x) Tax information provided by other departments or units.

Article 12 Tax information provided by the tax authorities in respect of the relevant sectors and units shall be scientifically analysed, integrated use and shall not be used for other purposes other than tax administration.

The tax authorities should carefully organize information comparatively and verify the information communicated by the various departments on the ground, which is the subject of leakage and are promptly integrated into tax management; and that timely feedback should be given to the relevant sectors for the taxpayers that have actually not been verified.

Article 13, city, district (zone) concerning tax information management, should be based on the municipal government network to establish a tax information exchange platform to organize the sharing of tax information between the relevant sectors and units.

Article 14. The tax authorities and the tax information administration and the relevant departments, units shall take confidential measures to disclose the secret, commercial secret and personal privacy of the State in the process of collecting, transmitting and using tax information.

Article 15. The relevant departments and units shall actively assist tax administrations in the process of tax clearance:

(i) The education sector should work in conjunction with tax authorities to inspect fees exceeding the school fees standards and the scope of the provisions, as well as the tax situation of the social force unit.

(ii) The science and technology and intellectual property sector should enhance the determination of qualifications verification and technical contracts for high-technical enterprises.

(iii) Public security authorities should assist in the identification of tax offences and in the timely suppression of violence against taxes; cases of alleged offences committed by tax administrations should be processed in a timely manner and in strict compliance with the relevant provisions.

(iv) The civil affairs sector should strengthen the write-off registration management of social groups and non-commercial units to verify, in accordance with the law, the welfare units of tax authorities that are not eligible for determination.

(v) The land resource sector and the housing sector should strictly implement the work procedures of the “first tax post” to issue land-use certificates and housing ownership certificates in accordance with the principle of “a certificate of a complete tax”; assist the tax authorities in requesting the applicant to submit a full tax certificate or a tax exemption certificate; and, when the tax authorities take tax preservation or enforcement measures, assist in the seizure, closure or transfer of their property.

(vi) The cultural sector should promote the conduct of brokering agencies to the processing of invoices by tax authorities.

(vii) The health sector should promote access to tax registers, invoices, to tax authorities.

(viii) The sports sector should promote the granting of units of various sports competition activities to the tax authorities for the processing of invoices.

(ix) The price sector should assist in the promotional interpretation of the relevant policies of the Fund.

(x) The business administration sector should determine, in accordance with the law, no-failed operators found by the tax authorities.

(xi) The human resources and social security sectors should assist in the promotional interpretation of policies related to social insurance.

(xii) General trade unions should assist in the promotional interpretation of trade union-related policies.

(xiii) Disability should be assisted in the promotional interpretation of policies relating to employment security for persons with disabilities.

(xiv) The relevant banks and other financial institutions shall be assisted by the tax authorities when they are lawfully searched for the opening accounts of the taxpayer for the production, operation or the enforcement of tax preservation and enforcement measures.

(xv) Governments at all levels should strengthen their leadership in the management of tax collection in the current administration and support and assist tax authorities in the implementation of their duties under the law.

(xvi) Other relevant departments and units shall support and assist tax authorities in the implementation of their duties under the law, in accordance with the relevant provisions of the laws, regulations and regulations.

Article 16 of the tax administration's taxation violations that are determined by law in the audit, the financial sector shall, in accordance with its decisions, observations, be paid in accordance with the law, in accordance with the tax credits and the cash lags, and shall result in written responses to the audit, the financial sector within the specified period.

Article 17 The tax authorities should cooperate actively to support the collection of administrative expenses by all sectors and the work of the Government Fund.

Article 18 shall establish a corresponding tax information management inspection system. The findings are included in the sectoral annual work objective management review.

The main elements of the tax information management inspection are:

(i) The performance of obligations relating to the management of tax information;

(ii) Including the use of tax information;

(iii) The collection of tax assistance;

(iv) Implementation of confidentiality responsibilities.

Article 19, in violation of article 9, article 11 of this approach, provides that the authorities or units concerned do not provide tax information to the tax authorities in accordance with the requirements, resulting in loss of tax revenues, and that the tax administration makes recommendations to the people of the city or the district (zone) in accordance with the circumstances and the extent of their loss, and that the people of the city or district (zone) are treated in accordance with the relevant provisions; that constitutes an offence and criminal liability under the law.

Article 20, in violation of article 14 of this approach, provides that a person responsible for direct responsibility and other direct responsibilities is subject to administrative disposition by the unit of the institution or the unit concerned.

Article 21, in violation of article 15 of this approach, does not justify refusal of assistance by sectors with tax assistance obligations, and by the tax authorities to make recommendations to the Government of the city or district (zone) to deal with the relevant sectors and persons in accordance with the relevant provisions; constitutes an offence and to hold criminal responsibility under the law.

Article 22 Tax authorities are governed by the social insurance, trade union funds, the construction of maintenance fees for river works, human shields, royalties, royalties, royalties, royalties, collection, use and management of disability employment guarantees information, by law.

Article 23 of this approach is implemented effective 1 July 2010. The comments on the implementation of social integrated tax and tax control by the Executive Office of the People's Government of 16 April 2005 (No.