When the tax authorities appraise and determine profit rates or revenues in accordance with the provisions of the preceding paragraph, and where other treatment is provided by the laws, regulations and rules, such other treatment shall be applicable.

税务机关依照前款规定核定利润率或者收入额时，法律、法规、规章另有规定的，依照其规定执行。

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Minimum prices for the transfer of toll collection right prescribed in the preceding paragraph should be determined on the basis of the value appraised by State property appraisal organizations.

前款规定的公路收费权出让的最低成交价，以国有资产评估机构评估的价值为依据确 定。

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Management category of enterprises appraised by various customs directly under the General Administration of Customs shall be transmitted to the General Administration of Customs through data base of the archives of enterprises every day.

各直属海关审定的企业管理类别每日通过企业档案数据库传输至总署。

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The content of the advertisement shall comply with the provisions of the relevant laws and administrative regulations and shall indicate the approved or appraised name of the variety or genetic improvement system of the livestock or poultry.

广告内容应当符合有关法律、行政法规的规定，并注明种畜禽品种、配套系的审定或者鉴定名称；

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