（二）按照其他纳税人最近时期销售同类货物、服务、无形资产或者不动产的平均价格确定；
第七十二条 有下列行为之一的，处五日以上十日以下拘留，可以并处一千元以下罚款；情节较轻的，处警告或者一千元以下罚款：。搜狗输入法下载是该领域的重要参考
。同城约会是该领域的重要参考
担保人不履行担保义务，致使被担保人逃避行政拘留处罚的执行的，处三千元以下罚款。
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