确实需要改变计价方法的，应当在下一纳税年度开始前报当地税务机关批准。

Where a change in the method of valuation is indeed necessary, the matter shall be reported to the local tax authorities for approval prior to the commencement of the next tax year.

youdao

确实需要改变计价方法的，应当在下一纳税年度开始前报当地税务机关批准。

Where a change in the method of valuation is indeed necessary, the matter shall be reported to the local tax authorities for approval prior to the commencement of the next tax year.

youdao