2. For the payment of administrative charges or government funds, the issued finance invoices shall be the lawfully valid vouchers;

3. For the payment to overseas units or individuals, the signed and accepted receipts by the units or individuals shall be the lawfully valid vouchers. In case of doubt on the signed documents, the tax authorities may require the confirmation issued by overseas notarization institutions; and

4. Other lawfully valid vouchers provided by the State Administration of Taxation.

Article 20 For the obviously low price without proper reasons of the taxpayers stipulated in Article 7 of the Regulations or the deemed taxable activities without turnover as specified in Article 5 of the Detailed Rules, the turnover amount shall be determined in the following order:

1. Assessed at the average price of the similar taxable activities of the latest period of the taxpayers;

2. Assessed at the average price of the similar taxable activities of the latest period by other taxpayers;

3. Assessed according to the following formula:

The turnover amount = business cost or project cost x (1+profit/cost ratio) / (1-Business Tax rate)

The profit/cost ratio in the formula is determined by the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government.

Article 21 For the turnover settled in the currencies other than renminbi by the taxpayers, the renminbi conversion rate of the turnover may be the medium price of renminbi exchange rate on the day of the turnover arising or the first day of the month. Taxpayers should in advance determine the conversion rate to choose, and no change shall be made within one year.

Article 22 Part of tax-exempt items in Article 8 of the Regulations are limited as follows:

1. The services provided by the disabled individuals in Clause 2 of Paragraph 1 refer to the services provided by the disabled themselves for society.

2. The schools and other education institutions in Clause 4 of Paragraph 1 refer to ordinary schools and various schools approved and established by the people's governments or education administrative departments of the same level governments at or above district or city level, the school records of whose students can be admitted by the state.

3. The agricultural machinery cultivation in Clause 5 of Paragraph 1 refers to the businesses of cultivation (including farming, planting, harvesting, threshing and planting protection) conducted in the agriculture, forestry and husbandry with agricultural machinery; irrigation refers to the business of irrigation or drainage of stagnant water for farmland; extermination of disease and insect pest refers to the business involved in prediction and report of insect pest and prevention and treatment of agriculture, forestry, husbandry and fishery; agriculture and husbandry insurance refers to the business of insurance provided for plants and animals in the plant industry, the farming industry, the husbandry industry; related technical training refers to the business related to agricultural machinery cultivation, irrigation and drainage, extermination of disease and insect pest and plant protection as well as the technical training business of rendering farmers to acquire knowledge of agriculture and husbandry insurance; and the tax-exemption scope of business involving mating and prevention and treatment of diseases for poultry, live-stocks and aquatic animals includes the business of providing drugs and medical instruments related to the services.