Notice of State Taxation Administration of The People's Republic of China and the Ministry of Public Security on Printing and Distributing the Implementation Measures for Preventing Taxpayers from Leaving the Country Article 1 These Measures are formulated in accordance with Article 28 of the Law of the People's Republic of China on the Administration of Tax Collection and Article 52 of its detailed rules for implementation. Article 2 Taxpayers in arrears mentioned in Article 52 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration refer to citizens, legal persons and other economic organizations in arrears, collectively referred to as taxpayers. Article 3 After investigation and verification by the tax authorities, if the taxpayer fails to settle the tax payable in accordance with the regulations and fails to provide tax payment guarantee and is ready to leave the country, the tax authorities may declare to the taxpayer that he is not allowed to leave the country according to law. For those who have obtained exit certificates and insist on leaving the country, the tax authorities may ask the public security organs to handle border control procedures according to the procedure letter stipulated in Article 4 of these Measures to prevent them from leaving the country.

If the taxpayer is a natural person, the object of preventing him from leaving the country is the party himself.

If the taxpayer is a legal person, the object to be prevented from leaving the country is its legal representative.

If the taxpayers are other economic organizations, the person who is prevented from leaving the country is the person in charge.

When the above-mentioned legal representative or person in charge changes, the changed legal representative or person in charge shall be the object to be prevented from leaving the country; If the legal representative is not within the territory of China, the person in charge in China shall be the object to be prevented from leaving the country. Article 4 To prevent taxpayers from leaving the country, the tax authorities at or above the county level (including the same below the county level) shall apply to the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government for examination and approval, and the examination and approval authorities shall fill out the Notice of Border Control Objects and request the public security departments and bureaus at the same level to handle border control procedures.

Taxpayers who have been transferred to the court for trial shall be dealt with by the court in accordance with the law. Article 5 The public security departments and bureaus of all provinces, autonomous regions and municipalities directly under the Central Government shall immediately notify the relevant border ports of the province, autonomous region and municipality directly under the Central Government after receiving the Notice of Border Control Objects from the tax authorities, and prevent the relevant personnel from leaving the country according to law. If the taxpayers cross provinces, autonomous regions and municipalities directly under the Central Government, the public security departments and bureaus of the province, autonomous region and municipality directly under the Central Government shall notify the other party of the relevant provinces, autonomous regions and municipalities. Relevant frontier inspection stations shall, after receiving the notice of border control, prevent taxpayers from leaving the country according to law. When necessary, the frontier inspection station may detain or collect the exit certificates of Chinese mainland residents who owe taxes according to law. Article 6 During the period of controlling taxpayers, the tax authorities shall take measures to make taxpayers pay taxes as soon as possible. Article 7 The time limit for frontier inspection stations to prevent taxpayers from leaving the country is generally one month. If the control period is overdue, the frontier inspection station can automatically withdraw the control. If it is necessary to extend the control period, the tax authorities shall go through the formalities of continuous control in accordance with the provisions of Articles 4 and 5. Article 8 If a taxpayer who is prevented from leaving the country has any of the following circumstances, the tax authorities of the relevant provinces, autonomous regions and municipalities directly under the Central Government shall immediately notify the public security departments and bureaus at the same level to withdraw the control according to the procedures of monitoring:

1.All taxes (including late fees and fines, the same below) that were owed when the exit was prevented have been settled.

2. The tax authorities have been provided with a guarantee for all unpaid taxes.

3. The tax-owed enterprise has been declared bankrupt according to law, and the terminator has been paid off according to the procedure of Bankruptcy Law. Article 9 The tax authorities mentioned in these Measures refer to the state taxation bureaus and local taxation bureaus at all levels. Local state taxation bureaus and local taxation bureaus shall exercise their authority to prevent taxpayers from leaving the country according to their respective taxes. Article 10 These Measures shall be implemented as of the date of promulgation.

Attachment 1 Notice of Border Control Object

Last name

be like

piece

Pseudonym: surname, name, place of origin or nationality, gender, passport type, number, date of birth, year, month, day, occupation or social status, physical characteristics, etc.

Address Domestic and foreign entry and exit ports After entry and exit, arrival place, delivery date, year month day control period to year month day main problems, border control requirements and discovery.

Processing method of

Legal basis and rhetoric

Seal of examination and approval authority

Instructions from the leaders of the examination and approval authority

Hand-over unit: Contact person: Tel:

Appendix 2 Notes on Filling in the Notice of Border Control Object