Price determination institutions engaged in the determination of tax-related property prices shall not charge any fees, and the required working funds shall be included in the fiscal budget at the same level. Article 6 In the process of tax collection, tax assessment, tax verification, tax inspection, tax preservation or enforcement, and in the tax administration of some industries, if the tax authorities think it necessary for the price determination agencies to provide assistance in determining the price of tax-related property, they may request the price determination agencies at the same level to provide assistance. Article 7 Where a tax authority needs to determine the price of tax-related property, it shall issue a letter of assistance for determining the price of tax-related property to the price determination institution and provide relevant information.
The price determination institution shall, within 3 working days after receiving the Letter of Assistance in Determining the Price of Tax-related Property and related materials, conduct an audit, and accept those that meet the requirements; If it does not meet the requirements, it shall be submitted to the tax authorities for correction. Article 8 After acceptance, a price determination institution shall determine the price according to the standards, procedures and methods stipulated by relevant laws, regulations and rules.
In the process of price determination, tax authorities and taxpayers shall cooperate with price determination institutions to provide true and effective relevant information. If on-the-spot investigation is needed, the tax authorities requesting assistance shall cooperate. Article 9 The following provisions shall be observed in determining the price of general tax-related property:
(1) If the price of tax-related property belongs to government pricing, it shall be calculated according to the government pricing; Belong to the government guidance price, based on the benchmark price of the government guidance price, calculated with reference to the local actual price level; If it is a market-adjusted price, it shall be calculated according to the average market price level. If there are other provisions of the state, those provisions shall prevail.
(2) The price of real estate, land, structures and other real estate shall be determined on the basis of their individual characteristics, taking into account factors such as environment, supporting facilities, convenient transportation and service life, and according to the average market price level on the base date.
(3) Determine the price of movable property such as equipment, vehicles, ships and large machinery. Based on its comprehensive innovation rate, the replacement cost method combined with market comparison method is adopted. Article 10 The following provisions shall be observed in determining the price of special tax-related property:
(a) for tax-related property whose form has been seriously damaged or lost, the price can be determined according to the evidence provided by the tax authorities and the price level of similar physical property on the benchmark date of price determination;
(2) General cultural relics, stamps, paintings and calligraphy, gold and silver, jewelry and their products shall be appraised in terms of technology and quality by relevant professional departments or experts, and the prices shall be determined according to the information provided by them;
(three) the price of intangible assets such as patent rights, trademark rights, copyright, equity and proprietary technology is mainly determined by the income method. Article 11 Unless otherwise agreed, the price determination institution shall issue a "Conclusion of Tax-related Property Price Determination" within 7 working days from the date of acceptance. "Tax-related property price determination conclusion" shall be signed by two or more tax-related property price determination personnel and stamped with the seal of the price determination institution. Twelfth "tax related property price determination conclusion" shall include the following contents:
(a) the name of the price fixing institution and the name of the tax authority;
(two) the purpose and benchmark date of determining the price of tax-related property;
(3) Basic information about tax-related property;
(4) Description of the present situation of tax-related property and on-site investigation;
(five) the principles, basis and methods of price determination;
(six) the price determination results;
(7) Conditions for determining the price;
(eight) the handling method of objecting to the conclusion of price determination;
(9) The date when the price is determined;
(ten) other issues that need to be explained. Thirteenth tax authorities have objections to the conclusion of tax-related property price determination, they may request the original price determination institution to re-determine or supplement the determination; If there are still objections to the re-determination and supplementary determination conclusion made by the district (city) price determination institution, it may require the city price determination institution to review the ruling.
If it is necessary to re-identify, supplement or review the ruling, the price appraisal institution shall make a determination or ruling conclusion within 7 working days from the date of acceptance.