(Adopted by Order No. 331 of 30 March 2009 by the Government of the Northern Province of Lake Great Britain and Northern Ireland)

Article 1 promotes economic and social development in order to strengthen the management of local taxes, to guarantee local tax revenues, to preserve the legitimate rights and interests of taxpayers, collaborators, and to develop this approach in the light of the relevant laws, regulations.

Article 2

Article 3 Governments at all levels should strengthen the leadership of local tax collection in the current administration area by establishing a coordinated leadership group for government-led, relevant sectors and units involved in local tax guarantees to coordinate local tax collection.

Governments at all levels should include local tax guarantees in the examination of the annual responsibilities of the various sectors, units and regularly inform the findings.

Article IV Governments and relevant departments and units at all levels should strongly support local tax authorities in the performance of their duties under the law, in accordance with the statutory rate of tax collection, and in accordance with the law of tax charges, without the right to enter into documents relating to local tax fees and to refrain from intervention in tax charges by local tax authorities. In developing normative documents, reference should be made to local tax charges, the views of the same-level financial sector and local tax authorities should be sought and, in accordance with the provisions.

Article 5 Governments at all levels should continuously improve the e-government platform and actively support the development of information on local tax systems and achieve the socialization and information collection of tax-relevant information as soon as possible.

Sectors and units such as development reform, finance, statistics, business and quality technical supervision, public safety, national tax, construction, land resources, labour security, property management, customs, transport, environmental protection, people's banks, insurance, disability associations, etc. should expedite networking with local tax authorities to provide data interfaces for local tax levies, and real-time sharing of relevant tax-related information.

The local tax authorities request tax fees for taxpayers and contributorys to the relevant sectors and units mentioned above, and the relevant departments and units should be actively involved in providing non-reimbursable supplies without delay. Local tax authorities should keep the relevant departments and units regularly informed of the use of the tax fees provided.

Article 6. Local tax authorities at all levels should pay the Government's non-levant income in a timely manner, in accordance with the provisions of the Government's non-levies relating to the payment of royalties, funds and other Governments, without prejudice to the establishment of the Government's non-levant income transitionee, and no relief and violation of the provisions shall be dispersed to ensure that the Government's non-levant income is paid in full and that the collection of non-levant income from the Government is ensured in the annual responsibilities of local tax authorities.

Article 7. The financial sectors at all levels should strengthen their linkages with local tax authorities and work together on local tax sources and sources. In preparing, adjusting the draft local tax revenue budget, the views of the same local tax authorities should be fully heard to adapt to the current level of tax sources and fees in the current administrative region, thereby ensuring that local tax revenues are coordinated and synchronized with local economic and social development and that local tax charges are included in the budget, in accordance with the provisions of the current financial system and the requirements of the Government's policy on local tax collection.

Article 8. Public security authorities at all levels should establish a mechanism for long-lasting work with local tax authorities to increase efforts to combat the crime of falsification, conversion, trafficking of false invoices and the use of false invoices, and to maintain a normal tax order in accordance with the law. Cases of suspected offences transferred by local tax authorities at all levels in connection with tax offences should be investigated in a timely manner.

Article 9. Business administrations at all levels should establish a registration information exchange and sharing system with local tax authorities, to communicate promptly to local tax authorities information on the establishment (operate), changes, write-offs (in the tax sector) registration and the suspension of licenses and to ensure that local tax authorities receive timely and accurate information on the commercial registration of taxpayers.

Article 10 Tax authorities at all levels, together with local tax authorities, must use the same tax registration code to exchange data on taxpayers on a regular basis, income data from both parties and other tax data, and actively promote national tax, joint registration, joint registration, joint taxation, joint inspections, work towards the establishment of a national tax, the exchange of information platforms for tax collection, local tax collection and exchange of information on the management of tax collection.

Article 11. The land resource sector and the property management at all levels should be given timely issuance, change, write-off of land certificates, as well as land expropriation, leever, transaction, etc., as well as the initial, transfer, modification, write-off and transactions of home ownership to local tax authorities, strengthening the control of land, property-related tax sources, effective pre-payment of post-payment certificates, in conjunction with local tax administrations for the integrated management of property, and fully leverage the regulatory role of land resources.

Article 12. Banks and other financial institutions shall register tax registration documents numbers in the accounts of the taxpayer engaged in the production, operation, in accordance with the provisions of the law. Assistance should be provided in cases where local tax authorities are lawfully searching for the opening of accounts for the production, operation of the taxpayer, the introduction of tax preservation and the introduction of tax enforcement measures, without prequalification and delay. The foreign exchange-designate bank should be strictly reviewed when it comes to the payment of non-trade and capital projects.

The labour security sector at all levels should harmonize the social insurance registration numbers of social insurance premiums in the insurance units, provide the local tax authorities with the registration, modification of registration, write-off and social insurance approval, and carry out regular classification management by the financial and local tax authorities. Upon inspection by local tax authorities, it is necessary to reapprove the labour security sector in a timely manner, with the labour security sector being determined by law.

Article 14. The environmental sectors at all levels should strengthen their linkages with local tax authorities by establishing an approved data exchange platform and a system for the dissemination of the data approved for nutrients in a timely manner, providing regular analysis with local tax authorities of the problems in the management of levies, adapting to environmental conditions, local taxes, the approval, collection and payment of relations between the three enterprises.

Article 15. Other relevant departments, units should strengthen communication with local tax authorities and establish a system for the sharing of information on tax charges. The authorities, units shall communicate the following information to the same-tier local tax authorities on a regular basis in the form of written or electronic information:

(i) Procedural issuance, change and write-off of licences for the production of business;

(ii) Social groups, welfare enterprises and high-level businesses, identification of persons with disabilities;

(iii) The registration, modification, write-off of organizational codes;

(iv) Registration, operation management of the vehicle vessel;

(v) Processing of identification, communication;

(vi) In cases such as smoking acquisition schemes, acquisitions, acquisitions and acquisitions;

(vii) Information on investment outside the enterprise;

(viii) The entry, employment and movement of foreign personnel;

(ix) The issuance of employment unemployment certificates for workers in the northern province of Lake;

(x) In sports, welfare tickets for more than one million yen awards;

(xi) Individual publication of works, payment of wages and labour fees abroad;

(xii) The export and import trade of enterprises;

(xiii) Major construction projects and planned investments;

(xiv) The event of horticulture and sports;

(xv) Various types of cases, such as mining reserves, planned mining and actual mining;

(xvi) Other tax charges.

Article 16 provides that local tax authorities, in accordance with the principles conducive to tax control and the facilitation of tax taxes, may, in accordance with the relevant provisions of the State, be delegated to the collection of tax revenues made by the following sporadically dispersed and dispersed, and shall provide support and assistance:

(i) The taxpayer who is carrying out passenger shipments shall pay and may be entrusted to the transport sector for their recruitment;

(ii) Removal, transfer of land-use units and individuals to pay taxes that can be delegated to the land-use resources sector;

(iii) Revenues to be paid by units and individuals carrying out property transactions may be delegated to the property management;

(iv) Units and individuals involved in the sale and exchange of tickets, business performances or commercial sports competitions should pay taxes, which can be delegated to the civil affairs, culture, sports, etc.;

(v) The rental of homes and the payment of taxes to units and individuals that provide household renovation services may be charged to the administration of property, the Residential Commission, the Village Commission or the relevant material management units;

(vi) Field taxpayers who provide construction services at the local level should pay taxes on the ground and may be entrusted to the construction sector for recruitment.

Article 17 The local tax authorities shall, in accordance with the provisions, enter into a commissioning agreement with the units of the escrow tax, carry out the commissioning of the requisitioning and granting the award of the award.

The unit of the escrow tax shall not be allowed to expand, narrow the scope of the solicitation or to disappear, and to exclude the tax.

Article 18, when the unit of the royalty is taxed, shall present the award of the award of the award and open the tax credit certificate. The taxpayer has the right to refuse the payment of the tax without the presentation of the award of the award or the non-disclosure of the tax credit.

In accordance with the provision for charging, the unit of the ward taxpayer rejects the taxpayer's tax, which should be reported to local tax authorities in a timely manner.

The unit of the escrow tax shall be entitled to receive, maintain, use, distributing the tax statements in accordance with the provisions of article 19, set up separate books for the collection of levies and, within the prescribed time period, shall not exclude, defuse or delay tax collection.

Article 20 should be aligned with the strengthening of invoice management by local tax authorities in accordance with the law, with the systematic promotion of the application of tax control devices.

Article 21, which is charged with the scope of invoice management, should be incorporated into the scope of the invoice regulation by law, and the units concerned should actively support and cooperate with local tax authorities in strengthening the management of invoices. It was found that invoices were not used in accordance with the provisions and that they should be communicated to local tax authorities in a timely manner.

Article 2, all sectors, business units, should strictly financial systems and carefully review the original invoices in the reporting period. No claims that are not in accordance with the provisions shall be reimbursed.

Article 23, which has serious implications for the payment of local taxes and for damages to taxpayers, payers and legitimate rights, should be determined in accordance with the law, with respect to unlawful interference, obstructing local tax authorities to perform their duties under the law.

Article 24