All local taxation bureaus and sub-bureaus in districts and counties and business offices of Beijing Local Taxation Bureau,

　　In order to standardize the taxation notification and interview in Beijing and effectively keep in line with the “ Working Rules of Beijing Local Taxation Bureau for Tax Payment Appraisal ”, we made the “ Implementation Methods of Beijing Local Taxation Bureau for Taxation Notification and Interview ” and now distribute to you. Please do your work in accordance with it and timely report to Beijing Local Taxation Bureau the problems arising during the enforcement.

　　Appendix: 1. Notice on Taxation Notification

　　2. Notice on Taxation Interview

　　3. Record of Taxation Interview

　　4. Report of Tax Payment

　　5. Notice on Providing Tax Payment Materials

　　6. List of Provided Tax Payment Materials

September 30, 2003

　　Implementation Methods of Beijing Local Taxation Bureau for Taxation Notification and Interview

　　Article 1 This Method is formulated, in accordance with the “ Law of People's Republic of China on the Administration of Tax Collection ” and the “ Rules for Implementation of the Law of People's Republic of China on the Administration of Tax Collection ”, to strengthen the administration of tax collection, timely discover and rectify the common tax-concerned offenses, promote sincere tax payment, and respect and protest the lawful rights and interests of taxpayers.

　　Article 2 Taxation Notification and Interview mean that the tax authorities, according to the tax-concerned problems and doubtful points provided by the tax payment appraisal, send mail to or make appointment with a taxpayer or a withholding agent to have a face-to-face interview and order the taxpayer or the withholding agent to explain the related problems and doubtful points, in order to urge the taxpayer or the withholding agent to fulfill on his own initiative the obligation of tax payment and withholding according to law.

　　Article 4 The tax inspection departments of the local taxation authorities at each level in Beijing are the administration departments of taxation notification and interview, which are responsible for the organization, instruction, coordination and supervision of taxation notification and interview.

　　Article 5 The specialized tax offices for tax payment appraisal shall, in the principle of practice and effectiveness and in accordance with the “ Working Rules of Beijing Local Taxation Bureau for Tax Payment Appraisal ” (hereinafter referred to as “ Rules for Tax Payment Appraisal ”), define the taxpayers or withholding agents to be notified or interviewed with combined with the actual situation of the taxpayers and withholding agents.

　　Article 6 Before the taxation notification and interview, the “ Opinions of Tax Payment Appraisal ” shall be carefully analyzed to determine the specific contents of the notification or work out an outline of the interview and make clear its key points.

　　Article 7 Before the taxation notification, the “ Notice on Taxation Notification ” and the “ Report of Tax Payment ” shall be sent to the taxpayer to be notified by mail, fax, e-mail or other means.

　　Article 8 Before the taxation interview, the “ Notice on Taxation Interview ” shall be sent to the interviewee to make an appointment with the financial representative or the principal of the unit to have an interview on the tax-concerned problems.

　　Article 9 During the notification and interview, “ Notice on Providing Tax Payment Materials ” may be used if necessary to order the taxpayer or the withholding agent to provide the materials related to tax.

　　Article 10 A taxation interview shall be made by two or more than two tax officials in a fixed site of the tax authorities on presentation of the Taxation Inspection Permit.

　　Article 11 During the taxation interview, the interviewer shall keep records of the interview, and the interviewee shall sign in the record upon confirmation.

　　Article 12 Where a taxpayer or a withholding agent, upon the notification or interview, voluntarily eliminates the consequences resulting from his tax-concerned offense since the tax-concerned problems are inspected, the tax authorities shall, in accordance with the provisions in the “ Working Rules for Tax payment Appraisal ”, order the taxpayer or the withholding agent to repay the tax payable upon the verification of the administration departments for notification and interview, and the tax officials shall fill in the Tax Payment Slip and stamp the countermark of “Tax Repayment after Interview”.

　　Article 13 Tax-concerned cases shall be handled in different classification according to the results of taxation notification or interview and the relevant provisions in the “ Rules for Tax Payment Appraisal ”.

　　Article 14 After the taxation notification or interview, an “ Opinion of Tax Payment Appraisal ” that covers the particulars of the notification or interview and the results of classified handling shall be made and submitted to the principals of the organs and the administration departments for examination and approval.

　　Article 15 The materials of taxation notification and interview shall be kept on file together with that of the tax payment appraisal, and be managed in accordance with the relevant provisions in the “Rules of Beijing Local Taxation Bureau for Keeping and Arranging Taxation Files ” and the “ Rules of Beijing Local Taxation Bureau for Taxation Archiving ”.

　　Article 16 Where a tax official, by taking advantage of their positions, abuses his powers to deliberately create difficulties for taxpayers or withholding agents in violation of this Working Rules, such tax official shall be investigated for responsibilities based on the “ Proposed Methods of Beijing Local Taxation Bureau for Investigating Offenses of the Execution of Tax-related Laws ” (Jing Di Shui Fa [2001] No. 48).

　　Article 17 If the former provisions are incongruous with this Method, this Method shall apply. The former “ Implementation Methods of Beijing Local Taxation Bureau for Taxation Inspection and Interview ” (interim) shall be annulled simultaneously.

　　Article 18 This Method shall come into force as of October 1, 2003.