Mr Li started his sole proprietorship in May 2017. He has not filed any tax returns and not paid any taxes. During a tax audit in August 2017, the tax bureau assessed that Mr Li should pay taxes amounted to RMB 8,000 and a penalty of RMB 40,000 before 1 October 2017. Required: (a) (i) If Mr. Li refuses to accept the decision of the tax authorities, state, what he should do in order to safeguard on his own rights and interests. (ii) State the requirements for applying administrative appeal.