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中华人民共和国固定资产投资方向调节税暂行条例(二)

2006-05-17 15:02   我要纠错 | 打印 | 收藏 | | |

  6. Automobile Heavy trucks designated by the state; 0% Industry

  Key truck components within planning of trade; 0%

  Light trucks designated by the state; 5%

  Cars designated by the state; 5%

  Refitted automobiles, jeeps and motor-cycles 30%

  within planning of trade;

  Automobile components and spare parts beyond 30%

  planning of trade;

  7. National Defence Industry and Research for National Defence

  Military industrial products that directly 0%

  serve the purpose of national defence and

  accessory products for the special purpose

  of national defence;

  8. Light and Textile Industry

  Light Industry Salt extraction (including sea salt, lake 0%

  salt, well salt, mineral salt);

  Sugar refinement project (with daily refining 0%

  capacity of 1,000 tons and above);

  Paper pulp project (with an annul production 0%

  capacity in commodity paper pulp maceration

  of 50,000 tons and above);

  Synthetic lipase project with a capacity of 0%

  50,000 tons and above;

  Alkyl amine benzene project with a capacity of 0%

  70,000 tons and above;

  Tripoly-sodium phosphate project with a 0%

  capacity of 30,000 tons and above;

  Non-ionic surface active agents project with a 0%

  capacity of 15,000 tons and above;

  Sugar refinement project (with daily sugar 5%

  crop processing capacity ranging from 500 to

  1,000 tons);

  Paper pulp and paper project with a maceration 5%

  capacity ranging from 10,000 to 50,000 tons;

  Grain processing and oil extraction including 5%

  rice mill and vegetable oil extraction;

  Raw materials for synthetic detergents; 5%

  Large and medium scale project for daily use 5%

  ceramics;

  Plastics products, polyester containers, iron 30%

  sheet toys, thermos;

  Leather and leather products; 30%

  Wooden pencils, washing powder project with a 30%

  capacity of less than 30,000 tons, soap

  project with a productive capacity of less

  than 15,000 tons, fragrant soap project

  with a productive capacity of less than

  3,000 tons, liquid detergent project with a

  productive capacity of less than 5,000 tons,

  tri-poly-sodium phosphate project with a

  capacity of less than 10,000 tons, steelyard,

  mechanical counter-scale, platform scale,

  underground weighing apparatus, measuring

  levers;

  Sugar refinement project with daily refining 30%

  capacity of less than 500 tons;

  Beverage project with a productive capacity 30%

  of 300 tons and below;

  Canned food project with a productive capacity 30%

  of 1,000 tons and below;

  Gourmet powder project with a productive 30%

  capacity of 1,000 tons and below;

  Photographic paper (except domestically made 30%

  sensitive paper);

  White spirit and beer. 30%

  Textile Polyester slices project with a processing 0%

  capacity of 60,000 tons and above;

  Large and medium scale project of synthetic 5%

  fiber and raw materials;

  Large and medium scale project of viscose 5%

  fiber, serosa, pure chemical fabric and

  silk fabric;

  Export intended (70 export rate realized) 5%

  textile silk, printing and dyeing of

  textiles and clothing;

  Ramie and flax processing, processing of 5%

  hair of rabbits and other special animals;

  Para-benzene formic acid project with a 0%

  capacity of 225,000 tons and above;

  Cast ammonium and nylon 66 salt project with a 0%

  processing capacity of 50,000 tons and above;

  Acrylonitrile and acrylic fiber project with a 0%

  processing capacity of 50,000 tons and above;

  Wool textile, cotton textile, weaving silk and 30%

  natural silk;

  common man-made leather, polypropylene fiber, 30%

  long polyester fiber silk and chemical fiber

  carpet;

  Adhesive-bonded fabric; 30%

  Acetic acid elements and silks. 5%

  Tobacco Tobacco leaf flue-curing project with a 30%

  processing capacity of less than 7,500 tons.9. Science Scientific work office buildings; 0%

  State scientific and technological key 0%

  projects and hi-tech key projects;

  Intermediate experiments, industrial 0%

  experiment and open laboratories.10. Culture, Education, Health, Broadcasting, Physical Culture, News and Publications

  Teaching and learning facilities; 0%

  Rehearsing and dance practising rooms of 0%

  professional troupes;

  Cultural centres, mass art galleries, 0%

  libraries, archives, cultural relics

  preservation facilities, publications

  distribution facilities that are of

  comparable scale with local civil

  residential buildings;

  Museums, state-designated printing houses for 5%

  books, newspapers and journals,

  state-designated publishing houses,

  newspaper agencies and magazine offices

  which are of comparable scale with local

  civil residential buildings;

  Feature film studios; 30%

  Disc cutting plants; 30%

  Television stations at city or county level 30%

  who make programmes by themselves;

  Printing houses for books, newspapers and 30%

  magazines and other printing houses,

  publishing houses, newspaper agencies and

  magazine offices that are not designated by

  state;

  Health and anti-epidemic and quarantine 0%

  facilities;

  Health care of women and children; 0%

  Broadcasting stations and transmission and 0%

  relay systems of municipalities under direct

  leadership of provincial government or of

  higher level;

  Television stations and transmission and relay 0%

  systems at provincial level and above;

  Newsreel, children, scientific, educational and 0%

  art film studios;

  Facilities for the purpose of birth control; 0%

  Small scale stadiums or gymnasiums and 0%

  athletes training rooms.

  11. Commerce, Supply and Marketing of Goods and Commodities

  Port facilities for commodity inspection, 0%

  customs and border defence;

  Processing of waste and used goods and 0%

  materials;

  Processing of grain, cotton and oil extraction 5%

  (flour mill, rice mill, oil press, pickled

  vegetables, soy sauce, vinegar);

  Processing of food grain (fine dried noodles, 5%

  half-cooked noodles);

  Comprehensive soybean and corn processing plants; 5%

  Basic catering and service networks 5%

  (bathrooms, reparation networks, catering 5%

  restaurants, shops etc.);

  Food processing (sweets, biscuits, chocolates)。 30%

  12. Urban Construction

  Urban facilities for water supply, water 0%

  drainage and saving on water;

  Urban gas facilities; 0%

  Concentrated heat-supply facilities; 0%

  Waste water treatment plants; 0%

  Urban roads and bridges (including crossroad 0%

  bridges);

  Subway; 0%

  Public communication; 0%

  Garbage disposal plants, garbage discharge 0%

  stations;

  Urban gardening and green land pieces; 0%

  Luxurious buildings and constructions subject 30%

  to approval by competent authorities.

  13. Miscellaneous

  Earthquake Construction of seismograph stations and 0%

  office building of earthquake research

  institutions.

  Oceanology Oceanographic survey and monitor facilities 0%

  and office buildings, office buildings and

  facilities of other research institutions.

  Survey and Facilities for survey and map drawing. 0% Drawing

  Technical Technical supervisory stations. 0% Supervision

  Civil Affairs Preferential-aid and social welfare 0%

  facilities, social welfare plants (excluding

  industries and products restrained by the

  state)。

  Tourism Preservation of scenic spots, road 0%

  construction, water, power and communication

  facilities within sightseeing zones.

  Public Security Lockup house, collecting posts, detention 0%

  house, public security technical operation

  house, fire-control facilities.

  Justice of Law Prison and guarding facilities. 0%

  National Security affairs and technical operation 0% Security offices.

  Procuratorial Facilities for procuratorial work including 0% Work offices for reconnaissance work and

  technical operation, pre-trial room,

  detention room.

  Court Tribunals. 0%

  Military Military constructions, military suppliers, 0%

  maintenance of weaponry equipment.

  Air Defence Air defence constructions. 0%

  14. Multi-funtional Projects

  (1) Projects for pollution control, 0%

  environmental protection and saving on

  energy;

  (2) Projects for recovery construction after 0%

  natural calamity;

  (3) Investments of donations from foreign 0%

  governments or other foreign donors;

  (4) Private residence in cities and 0%

  countryside, residence of living base for

  geological workers doing field work,

  residences of teachers and teaching staff

  and students' dormitories in different

  schools, residence in research institutions

  and colleges, energy-saving residences in

  northern regions of China(*);

  Common civil residential buildings 5%

  (including commercial residential buildings);

  Villa-style residence each with separate 30%

  entrance and courtyard;

  (5) Exclusive purchase of equipment; 0%

  (6) Comprehensive utilization of resources 0%

  (exploitation of the “three wastes” and

  associated minerals, electricity generation

  and utilization of different gas turbines

  that can set off associated gas);

  (7) Storing facilities (storehouse of grain, 0%

  cotton, oil and petroleum, commercial

  depositories, refrigerator house, state or

  local goods and materials depositories,

  commercial and supply-and-marketing storing

  facilities, fruits storehouses.(*)NOTES:

  “Energy-saving residences in northern regions of China” refer to residential buildings in northern heat-supplied districts of China which have been up to standards prescribed in the Energy-saving Design Standards for Civil Constructions jointly promulgated, through No. 514 Urban Construction Document (87), by the Ministry of Construction, the State Planning Commission, the State Economic Commission and the State Building Materials Bureau. REMARKS:

  1. Trades listed in the present Schedule are based on the division of the national economy. They are not consistent with administrative departments;

  2. Taxable items and tax rates shall be calculated on the basis of a unit project of fixed assets investment;

  3. All replacements and technical innovation projects that fall out of the category of 0% rate shall be taxed on the basis of construction items covered by relevant project at a tax rate of 10%;

  4. All fixed assets investment projects other than those listed in the present Schedule and those defined as replacements and technical innovation projects shall be taxed at a tax rate of 15%.

  5. Projects banned by the state may not be subject to the control of taxation but shall be brought under separate regulating mechanism, see the enclosed Schedule of Development Projects Banned by the State;

  6. Productive capability refers to annual productive capability except where particular reference is specified.

  APPENDIX II Schedule of Development Projects Banned by the State

  Trades Projects Banned by the State1. Agriculture, Aquatic farming and fruits planting that occupy cropland. Forestry and Water Conservancy

  2. Energy Industry

  Coal Coal mining without license.

  Electricity Steam condensed coal-burning electric set with each

  turbine having a generating capacity of less than

  25,000 kilowatts (except for investment in places

  though having coal deposit but not being able to have

  the coal transferred outside and having no access to

  electricity);

  All kinds of small diesel-electric sets.

  3. Raw Materials, Geology, Medicine

  Steel and Iron Mining of ferrous metal minerals without license;

  Poorly equipped bi-roller mill;

  Coking and sintering by indigenous methods;

  Ferroalloy processing with electricity of 1,800

  kilovolt-amperes and below (except where seasonal

  water and power is used);

  Sintering machine on a scale of 18 square metres and

  below;

  All kinds of light steel rolling mills that do not have

  regular supply of billet.

  Nonferrous Small-scale gold ore dressing by indigenous methods and

  small-scale gold extraction by cyanidation;

  Copper and aluminum processing beyond state planning;

  Electrolytic aluminum project (to be constructed or

  expanded anew) with a processing capacity under 50,000

  tons;

  Mining of nonferrous, gold or rare-earth ores without

  license;

  Project of magnesium smelting or industrial pure silicon

  processing with a capacity of 3,000 tons or below;

  Alloy aluminum door and window frames or other fixtures

  for construction use, copper or aluminum furniture and

  ornaments;

  Rare-earth separation beyond state planning.

  Chemical Synthetic resin equipment for polyvinyl chloride, Industry polyethylene or styrene with aprocessing capacity of Including 6,000 tons and below; Petrochemical Industry Chemical reagents ofgeneral use;

  General ion exchange resin;

  Acetylene acetic acid;

  Non-saturation polyester resin;

  PS plates;

  Project for electrolytic hydrogen peroxide solution and

  anthracene quinone hydrogen peroxide solution with a

  capacity of 3,500 tons and below;

  Dyeing stuff investment with a capacity of 500 tons and

  below;

  Lacquer project of 5,000 tons and below (including oil

  lacquer, lacquer type organic coating, bakelite

  lacquer, asphalt lacquer);

  Calcium carbide of 10,000 tons and below (except for

  seasonal production of calcium carbide);

  Production of titanium white powder through sulphuric

  acid method with a capacity of 3,500 tons and below;

  Non-water hydrogen-fluoride project of 2,500 tons and

  below;

  Plexiglass production through cyanidation;

  Red vanadium sodium project of 7,000 tons and below;

  Citric acid of 1,000 tons and below;

  Production of used-only-once injection tools beyond

  trade's planning;

  Carbon black of 10,000 tons and below;

  Small soda ash project of 40,000 tons and below;

  Caustic soda project of 10,000 tons and below;

  Production of tires, bands, contraceptives and other

  rubber products that are beyond state designation;

  Mining of chemical deposits without license;

  Facilities for crude oil initial processing and

  re-processing and general-use production-assisting

  constructions with a capacity of less than 1,000,000

  tons;

  Ethylene project with a capacity of less than 100,000

  tons.

  Building Construction of cement kiln by indigenous methods, Materials mechanical cement kiln projectwith a productive

  capacity of 20,000 tons and below (except for special

  cement);

  Mining of nonmetal deposit without license;

  Four-machine kiln and lower class kiln for production of

  plate glass;

  Fufa glass project with a productive capacity of

  1,000,000 weight boxes and below.

  4. Machinery and Electronics Industry

  Machinery Techniques and facilities for production of easy-opening

  tins;

  459 product items in 11 groups declared by the Machinery

  and Electronics Ministry to be restrained and

  eliminated;

  Products whose development shall be restrained according

  to the List of the Machinery Industrial Products of

  Group 1 and Group 2 Whose Development Is Proposed to Be

  Controlled proclaimed by the former Machinery

  Commission of the state.

  Electronics Electronics products beyond state planning.

  5. Automobile All kinds of automobiles and motor-cycles beyond planning Industry of the trade.6. Light Textile Industry

  Light Industry Small leather plant (with a processing capacity of less

  than 30,000 standard pieces);

  Iron tins with design;

  Weaved plastic bags;

  Piano, organ and electronic organ;

  Common imitation leather;

  Metal easy-opening tin and beverage canned by

  easy-opening tin;

  Soft packing products made of compound paper and beverage;

  Beverage packed in soft plastic box for use only once;

  Household refrigerator, iced cupboard, washing machine,

  dust collector;

  Electric fan, air conditioner and compressor;

  Air-cooling-and-heating device, electric thermos;

  Micro-wave oven, gas thermos;

  Project of paper making through alkalization method with

  annual productive capacity of 10,000 tons and below;

  Non-famous brand sewing machine, bicycles, electronic

  watch and mechanical watch;

  Electric roasting oven, electric cooking oven,

  electromagnetic stove;

  Mechanical typewriter;

  Production of refrigerator compressor beyond state

  designation;

  Black-white and colour film, photographic paper, zipper,

  toothpaste under the productive capacity of 3,000 boxes;

  Fireworks and firecrackers.

  Textile Woolen spinning under the capacity of 2,000 spindles;

  Worsted spinning under the capacity of 5,000 spindles;

  Cotton spinning under the capacity of 20,000 spindles;

  Printing and dyeing without accompanying

  pollution-control measures.

  Tobacco Cigarette plants beyond state designation.

  7. Miscellaneous Luxurious buildings without approval of competent

  authorities;

  Other projects expressly banned by the state.

[1][2]
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