(a) Based on the statistical data of the State Administration of Taxation's Corporate Income Tax Source Statement. The results of the calculation of the even rate of return of each industry are as follows: Industry: 7%; Transportation: 9%; Commodity distribution (including wholesale and retail): 3%; Construction real estate development: 6%; Travel and catering services: 9%; and the rest of the industry: 8%.

(ii) The measurement is divided into different geographical areas. In order to be cautious and correctly grasp the substantive situation, choose Shanxi, Shandong, Guangdong, Heilongjiang, Chongqing, Gansu and other six provinces and municipalities with different degrees of economic development, the uniform rate of return of each industry to measure. The results are as follows: industry: 5%-13%; transportation: 9%-14%; commercial (wholesale): 4%-7%; commercial (retail): 4%-9%; construction: 6%-15%: catering: 8%-15%; effectiveness: 9%-15%; entertainment: 15%-25%.