Does not conform to the specific crowds psychology localization commodity, is very difficult to have that kind of psychological law flow which the business hoped.

Chinese intellectual property legislation draws western intellectual property law, in the process, the lack of localization digestion and absorption process will inevitably 'acclimatized.

The key to settle the controversies of the localization of advance tax rulings is to stick to the taxpayer-oriented principle and ensure the highest certainty for tax law applicability.