“ The applicable rates of cultivated land occupation tax for different regions shall be proposed by the people's government of each province, autonomous region and municipality directly under the Central Government within the ranges as specified in the preceding paragraph in light of the per capita cultivated land, the economic development and other conditions, and shall be submitted to the standing committee of the people's congress at the same level for decision, and then be submitted to the Standing Committee of the National People's Congress and the State Council for the record. ”

“ If a tax authority discovers any abnormality in the data of a taxpayer's tax return or that a taxpayer fails to file a tax return within the prescribed time limit, it may request the relevant departments to conduct a review. ”