Key Benefits:
(The 136th ordinary meeting of the Government of the Sichuan Province on 26 December 2007 considered the adoption of the Decree No. 221 of 14 January 2008 of the People's Government Order No. 221 of 14 January 2008, effective 15 February 2008) Article 1 regulates the Government's decision-making on price and establishes this approach in line with laws, regulations, such as the People's Republic of China price law, the Sichuan Province price regulation. The cost-of-principation in the process of establishing or adapting the Government's guidance, government pricing and goods and services (hereinafter referred to as price-setting) is applicable to the Government of the people at the district level of the executive region of the province. Article 3 of this approach refers to cases of price-setting costs (hereinafter referred to as cost-reviews), which refer to acts of investigation, measurement, review of the costs of the operator and approval of the cost of price-setting in the process of price-making by the authorities of the people at the district level. The pricing costs described in this approach refer to the average cost of the country or a certain market-based operators for the production of the same commodities or the provision of the same services, including the approved historical cost, reasonable cost expectations and other cost matters. Article IV Cost trials should be guided by the principles of equity, science, norms and efficiency. Article 5 above-level price authorities are responsible for cost-reviewing within the scope of the current pricing authority, and their respective cost survey bodies are responsible for specific implementation. More than the price authorities at the district level may accept the commission of cost inspections by the parent price authorities. The relevant sectors of the population at the district level, within their respective responsibilities, cooperate with the price authorities in the execution of cost trials. Article 6. More than the price authorities at the district level perform cost trials on the basis of the cost directory, which is developed and adjusted by the provincial price authorities in accordance with the Sichuan Province pricing catalogue and made available to society in a timely manner. Costs should be tried in accordance with the relevant provisions of the State and the province. The price of goods and services that are not included in the temporary cost registers was developed and the provincial price authorities were of the view that, if necessary, the cost review could be carried out. Article 7 includes goods and services that are listed in the cost directory, and without cost supervision, the price authorities may not set or adjust the price. Provincial price authorities should develop a methodology for price-setting in specific goods and services based on the actual situation of the costs of different goods and services. Article 8 Provincial price authorities should determine the time frame for regular intervals of different goods and services in the cost directory, with the shortest time limit not less than one year. The price authorities should conduct regular prison trials in accordance with the prescribed time frame. For the same operator to be the same commodity or service cost, no duplication of execution of the cost is permitted in the same accounting year. Article 9. The operators shall accurately record the costs of the production of goods and services and shall not afford to leave. The operators should account for the production costs and incomes associated with the application of government guidance, government pricing goods and services and their closely related goods and services. Article 10 The price authorities should conduct cost trials for all operators who produce the same commodities or offer the same services within a market. The number of operators is large, and the price authorities may select a number of representative operators to carry out cost trials. Article 11. The price authorities shall carry out the costing trial and shall be sent to the operator of the trial and the letter of the cost of the trial. Article 12 The operator shall submit the cost information relating to commodities or services, as required by the letter of assessment of the cost, and shall be responsible for the authenticity and legitimacy of the information provided. Cost information includes the following: (i) Report on the basic situation of operators and the status of operations; (ii) The competent unit review the feasibility studies and investment audit reports for approval; (iii) Annual financial accounting reports for audits by accountants or tax, audit etc. during the trial period; (iv) Cost statements for filling reports, as requested by the price authorities and provided for in the table; (v) Other relevant information requested by the price authorities. The operator refuses to provide or does not provide cost information according to the provisions, and the price authorities may, at the time of the execution of the cost trial, approve their pricing costs in accordance with the relevant provisions of the State and the provincial authorities and the average cost of the commodity or service industry. Article 13. The price authority shall conduct the first instance of the cost information delivered by the operator in accordance with article 12 of this scheme. Cost information is incomplete or incompatible with the provision and should be communicated to the operators at any time or within 5 days. Article 14. Costs reported by the operator are eligible for first instance, and price authorities should review the costs of the operator in accordance with the provisions of this approach and the cost-of-custodial approach for specific goods and services. The main elements of the review are as follows: (i) Whether the cost or cost items recorded by the operator are lawful and whether the data is true; (ii) The cost accounting methodology of the operator is in compliance with the provisions of the legal, legislative and accounting system; (iii) Whether the cost or cost-sharing of the operator is reasonable and whether the methodology is scientific; (iv) The actual representation and extent of the country's commodities with enabling, preferential or limiting policies; (v) Other needs to be reviewed. Article 15. Costs of pricing should be charged against reasonable expenses incurred in the normal production of business activities by the operator. The following costs shall not be included in the price cost: (i) Costs not in accordance with relevant laws, regulations and financial accounting systems, such as the People's Republic of China accounting law; (ii) Costs not related to the implementation of the activities of the production operation of the cost ombudsman; (iii) Costs not in accordance with the specific price-setting approach; (iv) Other unreasonable costs incurred by operators in the production of business activities. Article 16 The price authorities shall communicate to the custoded operators the cost of nuclear increases or nuclear reductions. The operator contests the cost of nuclear increases or nuclear reductions and shall challenge the price authorities in writing within 10 days of receipt of the cost-reviewed opinion. The price authorities shall, after having received a written objection from the operator, make written replies within 15 days. Article 17 The price authorities, in accordance with the approved schedule for the final cost of filling the operators, have reasonablely approved the cost of the pricing and have reported the cost of the trial. Article 18 (i) Cost trial projects and their basic circumstances; (ii) The legal basis, the basis for costing information and the technical basis; (iii) Cost trial procedures; (iv) The nature and main content of the cost review; (v) The cost of nuclear increases or nuclear reductions and their reasons; (vi) Approval of the cost of operators; (vii) Costing; (viii) National ownership, preference or limitation of policies and other matters requiring clarification. The cost review report shall be signed by the participant at the cost of the trial and shall include a special chapter on the cost of the price authorities. Article 19 The Government of the people at the district level has developed or adjusted the price requirement for a hearing of the price, and the price authorities should inform the hearing representative of the cost trial in accordance with national, provincial and relevant price hearings. Article 20, price authorities may choose some operators as a cost survey point to establish a critical price survey system for goods and services for an average cost change in the industries that possess important goods and services prices. The cost survey point is determined and published by the price authorities and the price authorities are responsible for operational guidance on the cost survey points. Article 21 operators designated as cost survey points should complete cost survey statements, as required by price authorities, and send them on time. Article 2 The cost of trial officers shall not be tried for less than two persons and hold cost trial documents issued by the State. Cost trial officers are in the interest of the operators and should be avoided in the course of the execution of cost trials. Article 23. The price authorities and their cost supervisors shall not use the cost information obtained in the course of the trial proceedings for other purposes other than price creation and shall not disclose the commercial secrets of the operator. Article 24 provides that price authorities shall not be charged with the execution of cost trials and that their requirements are addressed in an integrated manner in the sector budget. Article 25. The price authorities, in violation of this approach, establish prices for goods and services that are included in the cost registers without cost supervision, are criticized by the parent price authorities or by the Government of the people at this level; and administrative disposal is provided by law to the competent and other direct responsibilities. Article 26 The price authorities and their cost custodians misuse their duties, play negligence, provocative fraud or disclose the commercial secrets of the operator, which are lawfully disposed of by law; and constitute a crime and are criminally criminalized by law. Article 27, the operator, the cost survey point, in violation of this approach, rejects the provision of cost information or the provision of false cost information, be corrected by a price authority order, gives a notice of criticism, which may be subject to circumstances and fines of up to 3,000 yen, and is recorded in the owner's price integrity file. Article twenty-eighth price authorities have established a standard of fees for national executive bodies to conduct cost trials in the light of this approach. Other sectors with the right to price are developing government guidance, government pricing, using the scheme to carry out cost trials. The twenty-ninth approach was implemented effective 15 February 2008. |
