(Summit 5th ordinary meeting of the Government of the People's Government of the Nangurang Self-Autonomous Region on 4 September 2008 to consider the adoption of Decree No. 159 of 9 September 2008 by the People's Government Order No. 159 of 9 September 2008 of the New Boyur Autonomous Region)

Article 1 establishes this approach in the light of the Special People's Republic of China's provisional taxation regulations (hereinafter referred to as “the Regulations”).

Article 2

The approach refers to land used for crop cultivation, including well-known, new development, reclaimed areas, recreational lands, ventilation, grazing land, interland land, reclaimed beached.

The said units include State-owned enterprises, collective enterprises, private enterprises, corporate enterprises, foreign enterprises and other business and business units, social groups, State agencies, forces and other units, and individuals, including individual business and other individuals.

Its construction, including construction of buildings and construction.

Article 3 provides for the approval of the place of use, with taxpayers identified in the approval document; the approval of the document does not indicate the actual use of the taxpayer; the actual use of the owner is not determined and the tax is a person-owned applicant. Unauthorized places, taxpayers are actually using.

Article IV cultivated levies on the land area actually occupied by the taxpayer on the basis of the levies, which are charged on a one-time basis in accordance with the applicable tax. The area of land actually occupied, including the area of land occupied by authorized arable land and the area of land occupied without approval.

Article 5

(i) US$ 30.

(ii) In the State of Cyclub, the city of Cyma, the area of Rruz, and the five municipalities.

(iii) State B, Aqsaw region, Harami area, and Al-Amir City.

(iv) Iatherine, Ta city area, Alta region, Bon State 15.

(v) In the area of Kysh, and in the area of the field, in the State of Clinic, and in the city of Tukuk.

The average amount of tax provided in the previous paragraph is adjusted in due time by the Government of the People of the Autonomous Region on the basis of changes in the land area and economic development of each person.

Article 6. The State, the Government of the city and the Regional Administration, in accordance with the average tax on cultivated land determined by the Government of the People of the Autonomous Region, shall not exceed the average tax levels established by the Government of the Autonomous Region and report to the Government of the Autonomous Region on the principle of relative balance in tax collections in neighbouring areas.

Article 7 occupies of farmland, grazing land, farmland water use, nutrients and other agro-industries such as beaching in fisheries waters or non-agricultural construction, and taxes on cultivated land are imposed in accordance with the Regulations and the present approach.

Article 8 Economic technology development zones, high new technology development zones, economic trade zones, agricultural parks and areas with a special low per capita cropland can be properly increased, but not less than 50 per cent of the local application of taxes.

Article 9 occupies of basic agricultural fields and the application of taxes should increase by 50 per cent in the local application of tax standards set out in article 5 of this approach.

Article 10 builds production facilities directly for agricultural production services to take advantage of forest land, pastoral lands, farmland water use, nutrients and other agro-industries such as beaching in fisheries waters.

Production facilities for agricultural production services, as described in the previous paragraph, including storage of farmer machines and production materials and storage facilities for subsistence products; planting and production of livestock, seeds and plant breeding facilities; traditional plant breeding facilities; wood artes, freight; agricultural scientific research, testing, demonstration base; wildlife protection, protective forests, forest pest control, forest fires, greening, flora and fauna; and agricultural production facilities for irrigation, water supply and management; and water heating facilities for the production of water supplies; and water supplies for the production of water supplies; and water supplies.

Article 11 is one of the following occupants of arable land:

(i) Current active forces, reserve forces, barracks, underground military command, battle engineering; military airfields, ports, terminals; military roads, railway-specific lines; military communications, transmission lines; military fuel, pipelines; military holes, warehouses; battalions, training sites, test sites; military communications, reconnaissance stations and measurements, navigations, helpers; testing bases, target sites and other military-use facilities.

(ii) Universities, secondary schools, primary schools, vocational education schools and special education schools approved by the Government's education administration at the district level.

(iii) In kindergartens registered by the Government's education administration at the district level, or in the case of the case, are devoted specifically to early childhood care and education.

(iv) In the approved establishment of the garage, the elderly are specifically provided with life care and their cultural and hygienic activities.

(v) The hospitals approved by the Government's Health Administration for the provision of medical care services and their accompanying facilities.

Entrepreneurs and patriarchal housing in schools, home-ownership in hospitals, paying taxes on arable land in accordance with local applicable taxes.

Article 12

The water banks migrants, the victims of disasters re-establish their own homes in accordance with the prescribed standards, and, with the approval of the Government of the more people at the district level, they are exempt from taxing their land.

Article 13 is one of the following occupants of arable land and reduces the taxation of arable land on a arsenal of 2,000 square meters:

(i) Grounds, bridges, holes, tunnels and their place of tenure on both sides.

(ii) The main works of the State, provincial, district, commune, commune and rural roads, as well as the two sides or intersects.

(iii) The authorized civilian airport is dedicated to the location of civil aviation machines, downturns and slacks.

(iv) The ship terminals constructed in the port terminal area and the cargo loading sites.

(v) Access to safe navigation in waters such as rivers, lakes, ports and Bay.

The dedicated railway and railway lines, specialized roads and motor vehicles in the urban area have been used to cultivate land under local applicable taxes.

Article 14. Residents and military-planned workers of the pastoral area, who have been authorized to occupy new self-ustained land under the prescribed standards, have reduced the taxation of semi-arrigated land according to local application.

Article 15. Residents and military-planned workers in pastoralist areas, who have been authorized to relocate, have returned to their homes, new houses occupied land not exceeding their original area, without levying taxes on cultivated land, exceeding the area of the home base, and have in part reduced taxes on semi-arrigated land according to local applicable taxes.

Article 16

Article 17 has changed the use of the taxpayer to the extent that it is not free of charge or to reduce the occupancy of the cultivated land, and has been taxed on the basis of the local application of taxes within 30 days of the date of change.

Article 18 temporarily occupies of arable land shall pay taxes on cultivated land in accordance with the provisions of the Regulations and the scheme. The taxpayer returned to the cultivated land within the time period of approval for the temporary occupancy of cultivated land, which was paid in full.

Article 19 undermines cropland for reasons such as pollution, sandals and dry traps, applies the provisions of the Regulations and the scheme for the temporary occupancy of arable land, which are taxed by units and individuals that have been destroyed in accordance with local applicable taxes, and recovers from cropland status within two years, pays the tax paid in full and does not return.

Article 20 applies taxes to the unit of the Corps and its agricultural pasture sites, which are carried out in accordance with the applicable tax levels in the arsenal (market) at the arsenal of the arable land area and pay taxes to local tax authorities.

Article 21 has been approved for the occupancy of arable land and the levies of levies of taxes have taken place for the taxpayer to receive the day on which the land resource management handles notification of agricultural land.

Without the approval of the occupancy of arable land, the arsenal of tax obligations took place on the day when the taxpayer actually occupied arable land.

Article 2 The taxpayer shall use the arsenal or other farmland and shall declare tax taxes on the land or other farmland.

Article 23 of the Land Resources Management shall notify the same local tax authorities in the arsenal of the cultivated land when the notification unit or the person is carrying out the occupancy.

The units or individuals permitted to occupies of the land shall be paid within 30 days of the date of receipt of the notification by the Land Resources Management. The Land Resources Management has issued local approvals for the construction of land through the arsenal of taxes or tax vouchers and other related documents.

Unless land resources management approves changes in cropland use or cropland rights, resulting in a halting, sequestration, closure, pre-reservation and storage of arable land, tax taxes should be declared to local tax authorities and cultivated land by tax authorities in accordance with local applicable taxes.

Article 24 The scheme for the occupation of taxes by the people of the Autonomous Region of 10 November 1987 was also repealed.

This approach imposes a period of tax levies on pre-planned arable land and is implemented effective 1 January 2008, in accordance with the provisions of the Interim Tax Regulations of the People's Republic of China.