The competent tax authorities shall, according to the production and operation of taxpayers and typical investigations, refer to the production and operation of taxpayers in the same industry, the same scale and the same region and the tax payable, and adopt the following methods to verify the sales volume.

1, with reference to the income amount and profit rate of taxpayers with similar business scale and income level in local similar industries or similar industries;

2, according to the operating expenses to calculate the turnover method for approval;

3, according to the consumption of raw materials, fuel, power and other push (measurement) is approved;

4, according to the cost plus reasonable expenses and profits approved;

5, according to other reasonable methods for approval.