国务院关于房地产建设进口物资税收问题的通知 CIRCULAR OF THE STATE COUNCIL CONCERNING TAXATION ON IMPORTED COMMODITIES FOR REAL PROPERTY CONSTRUCTION
（April 23， 1995）
颁布日期：19950423 实施日期：19950501 颁布单位：国务院
In order to strictly control the scale of investment in fixed assets， adjust investment structure， guide the investment orientation， and promote the coordinated development of real property construction and the national economy， the present Circular is hereby issued concerning imposition of customs duties， value-added tax and consumption tax on importation （hereinafter referred to as import-related taxes ） of different kinds of commodities and equipment for real property construction.
1. Those imported commodities and equipment required for the productive projects and projects involving new and high technology， education， public health， scientific research or infrastructure facilities with foreign investment or in some special areas （special economic zones， bonded areas， the national economic and technology development areas， frontier economic cooperation zones， Shanghai Pudong New Zone and the state tourist and holiday zones） and for construction of productive factory buildings or storage facilities to be sold， assigned or leased， which enjoy preferential treatment of reduction of or exemption from customs duties and import-related taxes under present stipulations shall continue to enjoy that preferential treatment under the strict supervision and administration by the customs.
2. All those commodities and equipment imported by any area， enterprise， organization or individual in any trading form for construction （including reconstruction and extension） of guesthouses， hotels， office buildings， villas， apartment buildings， residential buildings， places for business and shopping， places and shops of recreation and service trades， shops and houses of catering trade， or for any other real property projects， whether to be sold， assigned， leased or for self-utilization， or for mixed utilization with productive factory buildings， shall be imposed of customs duties and import related taxes by the statutory tax rates.
3. This Circular shall enter into force on May 1， 1995. Those imported building commodities and equipment for foreign investment projects the contracts of which have been approved before under the statutory procedure for examination and approval， or for the construction projects of domestic enterprises which have been before approved to bring into line with the state or local plan of capital construction projects to start under the statutory procedure for examination and approval， which may enjoy reduction of or exemption from customs duties and import-related taxes according to the original stipulations， shall continue to enjoy that preferential treatment within the scope of the total investment approved. In case of discrepancy between this Circular and any previous stipulations， this Circular shall prevail.