|
(Promulgated on Order [1991] No. 82 of the State Council on Apr. 16, 1991)
Article 1 These Regulations are formulated for the purpose of further implementing the state industrial policy, controlling the scale of investment, providing guidance to the orientation of investment, improving the structure of investment, giving greater focus on major construction projects and maintaining a sustainable, stable and proportionate development of the national economy.
Article 2 An institution or individual making investment in fixed assets within the territory of the People's Republic of China shall be a payer of the Fixed Asset Investment Orientation Regulatory Tax (hereinafter referred to as the "taxpayer" of "the Regulatory Tax") and shall pay the Regulatory Tax in accordance with these Regulations.
Article 3 Differential rates shall be applied to the Regulatory Tax in accordance with the state industrial policy and in light of the scale of the project. Different tax rates shall be fixed for different investment projects of fixed assets. The tax items and rates shall be implemented in accordance with the "Table of Tax Items and Tax Rates of Fixed Asset Investment Orientation Regulatory Tax" in the Appendix to these Regulations.
A 15% rate shall be applied to those investments in fixed assets not itemized in the Table of Tax Items and Tax Rates (excluding investments in technical updating and transformation projects).
A 10% rate shall be applied to investment projects of technical updating and transformation other than those listed in the Table accessible to 0% rate.
The "Table of Tax Items and Tax Rates of the Fixed Asset Investment Orientation Regulatory Tax" shall be subject to readjustment from time to time by the State Council.
Article 4 Assessment of Regulatory Tax shall be based on the actual amount of investment completed in a fixed asset investment project, where the investment in technical updating and transformation shall be the actually completed investment in a construction project.
Article 5 Regulatory Tax shall be paid in advance on the basis of the annual plan for investment in a unit project of a fixed asset investment project. After the year-end settlement of the actual investment made, the portion of the advance payment in excess shall be refunded and the shortage shall be made up by supplementary payment. On completion of the project, the tax payable shall be finally settled on the total investment made in the whole project, with the excess refunded and shortage made up by supplementary payment.
In case a taxpayer has difficulty in clearing tax payment of the year by one payment according to the annual plan for the progress of the project, tax may be paid by installments up to the end of September of the year upon approval by the tax authorities.
Article 6 A taxpayer, in filing for approval a fixed asset investment project, shall set aside a sufficient sum for the payment of the Regulatory Tax thereon and include it in the total investment thereof for the economic and financial appraisal thereof. But the arrangement for the payment of the tax shall not be included in the base comprising the designing, construction and other expenses.
Article 7 No exemption or reduction of the Regulatory Tax shall be allowed, unless otherwise stipulated by the State Council.
Article 8 The taxation departments shall be responsible for the collection and administration of the Regulatory Tax. A taxpayer shall register with, accept tax payment examination and file tax returns to the local tax authorities where the investment project is located.
Article 9 The collection of the Regulatory Tax shall be subject to a tax source control system that combines unified planning control with investment licensing.
1. The plans for the fixed asset investments shall be first collected by the planning committees (or economic and planning committee) of the local provinces, autonomous regions or municipality listed as independent unit in the state plans and then examined for applicable tax items, tax rates and tax amounts by the tax authorities of the same level and finally announced by the planning departments.
2. Prior to making the annual investment in a project, the taxpayer shall register with the local tax authorities and file tax returns. The relevant bank or other financial institution shall transfer the payment for the tax payable on the special pay-in warrant issued by the tax authorities.
3. The planning department shall issue investment permit on the tax payment invoices. The bank or other financial institutions shall arrange allocations or loans for the fixed asset investment in accordance with the investment permit.
Article 10 Payment of the Regulatory Tax shall be withheld for the state by the Construction Bank, the Industrial and Commercial Bank of China, the Agricultural Bank of China, the Bank of China, the China Communications Bank and other banking institutions or other relevant institutions.
Article 11 As for fixed asset investment projects unlisted in the state plans, the tax authorities shall fix an applicable tax rate and impose a fine five times the tax payable on the taxpayer. Nevertheless, those fixed asset investment projects unlisted in the state plans but accessible to 0% tax rate shall be dealt with by the planning departments in accordance with the relevant regulations.
As for an investment in a capital construction project under the pretext of technical updating and transformation, a tax payable at twice the applicable tax rate to a tax item for capital construction investment shall be levied. In the case of investment projects accessible to 0% tax rate, however, the case shall be dealt with separately by the government planning department in accordance with the relevant regulations.
Article 12 In case a taxpayer fails to pay tax parable in accordance with the provisions of these Regulations, the government planning committee (or economic and planning committee) shall cancel the listing in the state plan of the scheduled project, stop the commencement of the new project, annul the annual investment plan for a continued project and revoke the investment permit; and banks and other financial institutions shall not arrange loans or allocations for it.
In the case of the planning authorities and banking institutions violating the provisions of these Regulations thus leading to tax evasion on the part of the taxpayer, the higher authorities thereof shall investigate into the responsibilities of the personnel involved therein.
Article 13 Other matters related to the collection and administration of the Regulatory Tax shall be carried out in accordance with the provisions of the "Provisional regulations of the People's Republic of China on the Administration of Tax Collection".
Article 14 These Regulations shall be inapplicable to fixed asset investments made by Chinese-foreign equity joint ventures, Chinese-foreign cooperative enterprises and foreign enterprises.
These Regulations shall be inapplicable to those development investment projects prohibited by the State. The state planning department shall deal with them separately in accordance with the relevant laws, decrees, principles and policies of the country.
The "Table of the Development Investment Projects Prohibited by the State" shall be subject to readjustment by the State Council form time to time.
Article 15 Preferential treatment to the regions of national autonomy with regard to the Regulatory Tax shall be formulated separately.
Exemption or reduction of the Regulatory Tax on fixed asset investment projects of less than 50,000 yuan which are not under the control of state plans in accordance with State regulations shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the State Council.
Article 16 Permits of fixed asset investment projects shall be issued and controlled exclusively by the state planning departments and the rules for control of the permits for fixed asset investment projects shall be formulated by the State Planning Commission.
Article 17 The State Administration of Taxation shall be responsible for the interpretation of these Regulations and formulate the rules for the implementation thereof.
Article 18 These Regulations shall come into force as from the year 1991. The "Provisional regulations on Construction Tax of the People's Republic of China" promulgated by the State Council on June 25, 1987 shall be abrogated therefrom.
Appendix 1
Table of Items and Rates of Fixed Asset Investment Orientation Regulatory Tax
|
Category
|
Items accessible to 0% tax rate
|
|
1. Agriculture, forestry, water conservancy
|
River control and harnessing (including projects of flood control, sluice gates, reservoirs, dykes, water diversion zones, river dredging, fortification of dams and water conservancy and flood prevention telecommunications facilities);
Irrigation projects (including projects of water conservancy, canals, water lifting, water distribution, drainage, water saving, and flood diversion projects);
Irrigation and drainage and soil and water conservation on farmland;
Technical transformation of low-yielding farmland;
Reclamation of marshland and beaches, wasteland reclamation;
Seed breeding;
Animal husbandry, veterinary service, aquatic products, agricultural machinery and water conservancy technical service centers;
Animal and fowl breeding farms;
Fishing ports, fishery production center construction (excluding those taking up farmland);
Ocean fishing and purchase of fishing vessels;
Aquatic farming (excluding those projects that take up farmland);
Agricultural, forestry and water conservancy technical dissemination centers;
Production centers of cereals, cotton and vegetable oil crops;
Inspection, examination and testing and technical supervision of agricultural machinery;
Production centers of feed blending;
Centers of fine-quality farm products and sideline products;
Feed testing centers;
Testing centers of chemical fertilizer, pesticide and veterinary drugs;
Projects of shelterbelts;
Construction of natural reserves;
Forestry protection;
Development of fast-growing tree stands;
Wild animal protection and breeding centers;
Construction of production centers of quality industrial timber forests,
Cultivation centers of Chinese medical herbs,
Tree nurseries, and projects tree planting and restoration of denuded land;
Animal and plant quarantine;
Development of grassland;
Construction of meteorological and hydrological facilities;
Projects of water diversion and supply;
Conservation of water resources and resettlement of residence from areas to be flooded by building dams;
|
|
II. Energy Industry
|
Items accessible to 0% tax rate
|
|
Coal
|
Coal mining (excluding unlicensed small coal pits);
Development of gasification of coal;
Development and utilization of low heat value fuel;
Facilities of mechanical coking coal dressing with a capacity of at least 200000 tons;
|
|
Items accessible to 30% tax rate
|
|
Facilities of mechanical coking coal dressing with a capacity of less than 200,000 tons
|
|
Power generating
|
Items accessible to 0% tax rate
|
|
Thermal power generating unit with a unit generator capacity of at least 100,000 kW, nuclear power generating projects and large, medium and small hydro power generating projects, thermo-electric combination economical sets, transmission and transformer projects;
|
|
Items accessible to 5% tax rate
|
|
A thermo-electric and steam condensing generating unit with generator capacity of 25,000 to 100,000 kW in a power supply network,
|
|
Items accessible to 30% tax rate
|
|
Fuel burning generating units (including generating units with diesel or gas),
|
|
Nuclear energy
|
Items accessible to 0% tax rate
|
|
|
Nuclear energy, and new energy sources (geothermal, wind, tidal and solar energy)
|
|
Petroleum
|
Petroleum, natural gas prospecting and exploitation projects, shale oil excavation projects, oil and natural gas field maintenance projects, oil and natural gas transportation and processing projects
|
|
III. Communications, transportations and postal and telecommunications
|
|
|
Railways
|
Items accessible to 0% tax rate
|
|
|
Construction and expansion of rail lines, railway hubs and freight and passenger railway stations;
Purchases of locomotives and cars and rail equipment, and repair and maintenance of locomotives and cars;
|
|
|
Items accessible to 5% tax rate
|
|
|
Building of locomotives and cars
|
|
Communications
|
Items accessible to 0% tax rate
|
|
|
Construction and expansion of coastal and inland ports, waterways, ship locks, highways, passenger and freight stations and fields,
Special telecommunications equipment for transportation departments,
Telecommunication navigating facilities and navigating marks,
Ship repair facilities,
Salvaging facilities,
Security supervision,
Road and shipping projects,
Inspection of vessels,
Purchases of motor vehicles, ships and road maintenance, port equipment and diving equipment
|
|
Postal and telecommunications
|
Construction of postal and telecommunications projects;
Purchases of vehicles and vessels for use in postal and telecommunications departments
|
|
Civil aviation
|
Purchases of airport and telecommunications and navigating equipment and aircraft, aircraft maintenance, fuel supply, public security and fire prevention equipment, joint inspection facilities, and special vehicles;
Air ticket booking offices, air cargo handling centers, computer systems,
Aviation control facilities (including telecommunications, navigating and meteorological equipment for air traffic control)
|
|
IV. Raw and other materials, geology, medicine
|
|
|
Iron and steel
|
Items accessible to 0% tax rate
|
|
|
Excavation and dressing of iron, chromium and manganese ores;
Blast furnace of 600 m3 or above and sintering and coking equipment,
Converter and electric furnaces of 30 tons or more and continuous casting equipment,
New refractory materials,
Large and medium steel rolling equipment,
Large alloy iron projects (excluding silicon and blast furnace manganese iron),
Sintering machines of at least 90m3,
Carbon steel products
|
|
|
Items accessible to 5% tax rate
|
|
|
Blast furnace ranging from 300m3 to 600m3 and accompanying sintering and coking equipment,
Converter and electric furnaces of 15 to 30 tons,
Ordinary refractory materials,
|
|
|
Items accessible to 30% tax rate
|
|
|
Blast furnaces of at least 100m3 and accompanying sintering and coking equipment,
Converters of up to 10 tons,
Electric furnaces of up to five tons,
welded pipes of up to 100mm, seamless tube rolling mill of less than 76mm, rough rollers of ordinary steel and blooming mills,
Silicon iron of 1,800 KVA (excluding those using water and electrically on a seasonal basis),
Lead and zinc smelting equipment, copper smelting, electrolysis equipment, and tungsten, tin and antimony smelting equipment of up to 20,000 tons in capacity.
|
|
Non-ferrous metals
|
Items accessible to 0% tax rate
|
|
|
Excavation and dressing of non-ferrous metal ore (heavy non-ferrous metals, light non-ferrous metals, precious metals and rare metals and rare earth ore),
Aluminum electrolysis equipment of at least 50,000 tons,
Large and medium-sized non-ferrous metal smelting equipment,
Large and medium-sized non-ferrous metal plate, belt and foil rolling mills
|
|
|
Items accessible to 5% tax rate
|
|
|
Rare earth metals melting, separating and deep processing equipment under unified state plan
|
|
|
Items accessible to 30% tax rate
|
|
|
Super-conductive materials
|
|
Chemical industry (including petrochemical industry)
|
Items accessible to 0% tax rate
|
|
|
Excavation and dressing equipment of large and medium-size mines of iron-soleplate, phosphorus, potassium, boron, natural alkaline, natural mirabilite, natural niter, sodium carbonate and other chemical ores,
Sodium carbonate of a volume of at least 600,000 tons,
Caustic soda with a volume of at least 50,000 tons and accompanying equipment,
Condoms and other rubber contraceptives,
Waste rubber and plastic recycling equipment,
Pesticides of high efficiency, low toxic and low residue effect, drugs and pesticide intermediates
Large and medium-size equipment for making synthetic ammonia, nitrogenous, phosphate and potash fertilizer, compound fertilizer and small potash fertilizer plants,
Large and medium-sized factories of basic chemicals (including raw organic and inorganic materials),
Feed additives of fine chemistry,
Crude oil processing equipment with a capacity of five millions tons or more,
Ethylene projects with a production capacity of 300,000 tons or more,
Projects of polythene hydrocarbon synthetic resin with a capacity of at least 60,000 tons,
Large and medium-sized projects of synthetic resin and engineering plastics,
Projects of special-purpose rubber and large and medium-size projects of synthetic rubber
|
|
|
Items accessible to 5% tax rate
|
|
|
Caustic soda equipment with a capacity of 10001 to 50000 tons,
Sodium carbonate equipment with a capacity of 180,000 to 600,000 tons,
Titanium dioxide with a capacity of at least 15,000 tons,
Energy saving calcium carbide with a capacity of at least 45,000 tons,
Projects of catalytic agent,
Projects of chemical auxiliaries,
Large and medium-sized projects of fine chemical products,
Projects of meridian-line tires (heavy-duty truck tires with a capacity of 100,000 sets or more, projects of light truck and passenger car tires with a capacity of 300,000 sets or more),
Small projects of synthetic ammonia, nitrogenous and phosphorous fertilizer,
Projects of new technology for making carbon black with a capacity of 10,000 tons or more,
Projects of crude oil processing with a capacity of 2.5 million tons to 5 million tons,
Ethylene projects with a capacity of 100,000 tons or more,
|
|
|
Items accessible to 30% tax rate
|
|
|
Daily-use rubber products,
Projects of calcium carbide with a capacity of 10,000 tons to 45,000 tons(excluding those operating on a seasonal basis) ,
Projects of rubber processing (including tires, ordinary tubes, and plate and belt products, rubber shoes, daily use rubber products, etc.),
Projects of paints and pigments (including oil paints, natural resin paint, phenolic resin paint, asphalt paint and diluents),
Projects of some dyes (including phosphate dyes, reduced indigo),
Projects of photosensitive materials and magnetic recording materials (including low-grade cassette recording tapes, floppy disc production lines),
Oxalic acid producing equipment with a capacity of 1,000 tons or more,
Projects of crude oil processing with a capacity of one million tons to 2.5 million tons (excluding those built in remote and poor regions with special approval by the State Council).
Projects of polythene hydro-carbon synthetic resin with a capacity of less than 30,000 tons.
|
|
Building materials
|
Items accessible to 0% tax rate
|
|
|
Projects of excavation and dressing of non-metal ore,
Facilities for loading, unloading and storage bulk cement,
Cement making projects with a production capacity of 600,000 tons or more,
Kilns of hollow bricks,
Projects of new wall materials and roofing materials,
Projects of building materials of recycled industrial waste,
Projects of raw new refractory material ore.
|
|
|
Items accessible to 5% tax rate
|
|
|
Non-metal mineral products,
New inorganic non-metal materials,
Cement projects with a capacity of 300,000 tons to 600,000 tons,
Special purpose cement projects,
Concrete pressure tubes,
Concrete sleepers and rails,
Concrete electric wire poles,
Concrete mining supports,
Glass making projects of floating process with a capacity of 2.5 million heavy crates,
Projects of sanitary ceramic products with a capacity of 360,000 pieces,
Kilns of glazed tiles with a capacity of 700,000 m2,
|
|
|
Items accessible to 30% tax rate
|
|
|
Projects of excavating and processing granite and marble,
Projects of plastic windows and doors, wallpaper and floor boards,
Small cement projects with a capacity of 20,000 tons to 80,000 tons ( not including capacity of 20,000 tons),
Asbestos production lines,
Rice straw plates,
Fiber glass projects with a capacity of 1,800 tons,
Projects of solid bricks using clay by destroying farmland.
|
|
Medicine
|
Items accessible to 0% tax rate
|
|
|
New anti-cancer medicines,
Biochemical medicines,
Vaccines for livestock and domestic fowls,
Chemical drugs and intermediates,
Large X-ray machines and CT machines,
Contraceptive pills and instruments under state control
|
|
|
Items accessible to 5% tax rate
|
|
|
Projects of making ready-to-administer Chinese medicines,
Biological products,
Pharmaceutical machines and equipment.
|
|
|
Items accessible to 30% tax rate
|
|
|
Anti-aging tonics,
Medicine preparations (excluding those up to GMP standards)
|
|
Forestry
|
Items accessible to 0% tax rate
|
|
|
Forestry development,
Construction of timber production centers,
|
|
|
Items accessible to 5% tax rate
|
|
|
Production of artificial boards, including a capacity of at least 15000 cubic meters of chipboard, 5000 cubic meters of fiberboard, 10,000 cubic meters of plywood, and forestry chemical industry.
|
|
|
Items accessible to 30% tax rate
|
|
|
Production with a capacity of less than 15,000 cubic meters of chipboard, less than 5,000 cubic meters of fiberboard and less than 10,000 cubic meters of plywood.
|
|
Geology
|
Items accessible to 0% tax rate
|
|
|
Geological survey
|
|
V. Machine building and electronic industry
|
|
|
Machine building
|
Items accessible to 0% tax rate
|
|
|
Thermo-electric power generating unit of more than 200,000 kW and major auxiliary equipment,
Hydro-electric power generating units, nuclear power generating units,
Transmission and transformer equipment of at least 110,000 volts,
Major production centers of dices of the industry,
Production of heavy machines and equipment for mining industry,
Building of civil aircraft,
Shipbuilding equipment capable of building vessels of at least 35,000 tons.
|
|
|
Items accessible to 5% tax rate
|
|
|
Production facilities of hoisting and transporting equipment,
Major production centers of special casting, foundry, electroplating and heat treatment under state plan,
Petrochemical industry equipment,
Precision meters and instruments,
Precision shaped special-purpose sealing elements of hydraulic presses and pneumatic equipment,
Shaped special-purpose bearings,
Precision and digital-programmed lathes and auxiliary cutting and measuring tools and equipment,
Medical equipment,
Postal equipment,
Shipbuilding equipment capable of building ships or 5,000 tons to 35,000 tons,
Heavy combine harvesters,
Powder metallurgical equipment for high-tensile shaped parts,
|
|
|
Items accessible to 30% tax rate
|
|
|
Machines not covered by industrial plans,
Road rollers and industrial boilers,
Bottle filling and other special-purpose equipment,
Small transformers, general purpose electric wires and cables, ordinary AC motors and fractional hp induction motors, high-voltage and low-voltage switchgear cabinets, etc.
Ordinary machine tools, ordinary bearings, ordinary basic parts, ordinary general-purpose meters and instruments,
Ship berths of less than 5,000 tons.
|
|
Electronics industry
|
Items accessible to 0% tax rate
|
|
|
Large-scale integrated circuits, special-purpose circuits under state plan,
Large and medium-scale computers and peripheral equipment under state plan,
Large-scale special-purpose equipment of communications and navigation,
Electronic software production centers.
|
|
|
Items accessible to 5% tax rate
|
|
|
Large-scale precision surveying and monitoring systems,
Technological equipment and materials for the electronic industry,
Micro-electronic technological equipment,
Small and micro computers and peripheral equipment, new and special electronic elements,
Production facilities of color tubes, cases and components and device under state plan.
|
|
|
Items accessible to 30% tax rate
|
|
|
Major facilities for the production integrated circuits and special-purpose circuits under state plan,
Major facilities for the production of computers and peripheral equipment not covered by state plan,
Home appliances.
|
|
VI. Auto industry
|
Items accessible to 0% tax rate
|
|
|
Plants of heavy-duty cars under state plan,
Plants of auto parts under industrial plan.
|
|
|
Items accessible to 5% tax rate
|
|
|
Plants of light trucks under state plan,
Plants of automobiles under state plan.
|
|
|
Items accessible to 30% tax rate
|
|
|
Plants for remodeling cars, and building jeeps and motorcycles under industrial plan,
Plants of auto parts not covered by industrial plan.
|
|
VII. Defense industry
|
Items accessible to 30% tax rate
|
|
|
Military industry directly for national defense.
|
|
VIII. Light and textile industry
|
|
|
Light industry
|
Items accessible to 0% tax rate
|
|
|
Salt industry (including sea salt, lake and well salt, and rock salt),
Sugar refineries (with a daily capacity of 1000 tons or more),
Pulp production with an annual capacity of 50,000 tons or more of commercial pulp,
Production of synthetic fatty alcohol with a capacity of 50,000 tons or more,
Alkyllic benzene with a capacity of 70,000 tons or more,
Sodium-tri-poly phosphate with a capacity of 30,000 tons or more,
Non-ionic surface active agent with a capacity of 15,000 tons or more.
|
|
|
Items accessible to 5% tax rate
|
|
|
Sugar refineries of a daily capacity of 500 tons to 1,000 tons,
Paper and pulp mills of a capacity of 10,000 tons to 50,00 tons (not including 10,000 tons),
Grain and vegetable oil processing, including flour and rice mills and oil presses,
Synthetic detergents,
Large and medium-scale kilns of daily-use porcelain and pottery.
|
|
|
Items accessible to 30% tax rate
|
|
|
Plastic products, polyester containers, iron sheet toys, vacuum flasks,
Leather and leather products,
Wood pencils, detergent production of a capacity of less than 30,000 tons, soap production equipment with a capacity of less than 15,000 tons, toilet soap production equipment with a capacity of less than 3,000 tons, liquid detergent production equipment with a capacity of less than 5,000 tons, sodium tri-poly phosphate production equipment with a capacity of less than 10,000 tons, facilities of making measuring scales, mechanical counter-top scales, platform scales, ground scales, measuring lever, etc.
|
|
|
Sugar refinery of a daily capacity of less than 500 tons,
Beverage factories of a capacity of up to 300 tons,
Canned food of a capacity of up to 1,000 tons,
Gourmet powder production of a capacity up to 1,000 tons,
Photographic printing paper,
Chinese liquor, beer.
|
|
Textile industry
|
Items accessible to 0% tax rate
|
|
|
Production of polyester slices of a capacity of no less than 60,000 tons,
Production of acrylic amine and nylon-66 salt of a capacity of no less than 50,000 tons,
Production of acrylonitrile and acrylic fiber of a capacity of 50,000 tons,
|
|
|
Items accessible to 5% tax rate
|
|
|
Large and medium-scale synthetic fiber production projects,
Large and medium-scale production facilities of viscose acetyl, pure chemical fiber spinning, imitation silk,
Production facilities of silk, printed and dyed fabrics and garments,
Fabrics of ramie, flax, fiber and rabbit hair and other animal fiber processing,
|
|
|
Items accessible to 30% tax rate
|
|
|
Wool spinning, cotton spinning, silk fabric and silk reeling,
Ordinary man-made leather and fur, polypropylene fiber, polyester filament, and chemical fiber carpet, and
Adhesive-bonded fabric,
|
|
Tobacc
|
Items accessible to 30% tax rate
|
|
|
Re-flue-curing facilities with a capacity of less than 7,500 tons.
|
|
IX. Science
|
Items accessible to 30% tax rate
|
|
|
Buildings housing scientific institutions,
National key projects of science and technology, key projects of high technology, intermediate experiments, industrial experiments and other research experiments.
|
|
X. Culture, education, public health, broadcasting, sports, press and publishing
|
|
|
|
Items accessible to 0% tax rate
|
|
|
Teaching facilities,
Buildings for rehearsal and stage artists rooms of professional troupes,
Buildings of culture centers, public entertainment centers, libraries, archives, historical relics preservation, books and periodical publications circulation stations with construction quality at the level of local ordinary residential houses,
Facilities of public health and disease prevention and quarantine,
Women and children health centers,
Broadcasting stations and other mass communications facilities of the provincial governments or higher,
Television stations and other relay facilities of the provincial level or higher,
Film studios of news reels, children’s films, scientific and educational and animated films,
Facilities for family planning,
Small stadiums and indoor stadiums and training buildings,
|
|
|
Items accessible to 5% tax rate
|
|
|
Museum buildings of the same quality of local residential buildings,
Key printing houses and publishing houses of books, newspapers and periodicals,
|
|
|
Items accessible to 30% tax rate
|
|
|
Feature film studios,
Musical CD studios,
Prefecture and county TV stations of independent programs,
Printing houses and publishing houses of books, newspapers and periodicals unlisted at key units under state plan.
|
|
XI. Commerce, supply and marketing, goods circulation
|
|
|
|
Items accessible to 0% tax rate
|
|
|
Border quarantine, customs and inspection facilities,
Waste recycling facilities
|
|
|
Items accessible to 5% tax rate
|
|
|
Cereals, cotton and edible oil processing industry (including flour mills, rice mills, pickles workshops, soy sauce factories, vinegar factories, etc.),
Food processing factories (dried noodles, fried fast noodles, etc.),
Multi-purpose processing of beans and maize, etc,
Inexpensive catering and service facilities (including bathhouses, garages, cafes, coffee bars, small restaurants, etc.)
|
|
XII. Urban construction
|
|
|
|
Items accessible to 0% tax rate
|
|
|
Urban drainage and water saving facilities,
Urban gas service,
Central heating,
Sewage disposal facilities,
Urban roads and bridges,
Underground railways,
Public transportation,
Garbage disposal factories and transfer stations,
Public parks and gardens.
|
|
|
Items accessible to 30% tax rate
|
|
|
Buildings and hotels, etc. built with approval by state authorities.
|
|
XIII. Others
|
|
|
Earthquakes:
|
Items accessible to 0% tax rate
|
|
|
Earthquake forecasting service and buildings for seismic research,
|
|
Ocean
|
Items accessible to 0% tax rate
|
|
|
Oceanic survey and supervision facilities and buildings of relevant research,
|
|
Surveys and drawing
|
Items accessible to 0% tax rate
|
|
|
Survey and drawing facilities
|
|
Technological supervision
|
Items accessible to 0% tax rate
|
|
|
Technological supervisory institutions buildings
|
|
Civil affairs
|
Items accessible to 0% tax rate
|
|
|
Social welfare facilities and social welfare factories (excluding industries and productions forbidden by the government.
|
|
Tourism
|
Items accessible to 0% tax rate
|
|
|
Protection of scenic spots, road building, water and power supply facilities in tourist districts,
|
|
Public security
|
Items accessible to 0% tax rate
|
|
|
Buildings of public security and technology
|
|
Public procuratorates
|
Items accessible to 0% tax rate
|
|
|
Facilities for prosecutor investigation.
|
|
Courts
|
Items accessible to 0% tax rate
|
|
|
Facilities of people’s courts.
|
|
Military
|
Items accessible to 0% tax rate
|
|
|
Military projects, military products, weapons, equipment and repair service.
|
|
Civil air defense
|
Items accessible to 0% tax rate
|
|
|
Civil air defense facilities
|
|
Financial business
|
Items accessible to 0% tax rate
|
|
|
Key state exchequers, paper money issuance exchequers, financial business exchequers, paper money printing houses,
|
|
|
Items accessible to 5% tax rate
|
|
|
Financial business centers and houses
|
|
Miscellaneous:
|
Items accessible to 0% tax rate
|
|
|
Projects for pollution control, environment protection and energy saving items,
Rehabilitation projects after natural calamities.
Projects with investment arrangements using foreign government loans and other foreign loans,
Projects of residential buildings in cities and countryside, living quarters for geological field workers, buildings of school dormitories for teachers and students, residential buildings of scientific research institutions, energy saving residential buildings in the north,
Exclusive purchases of equipment,
Multi-purpose resource exploitation,
Storage facilities (for grain, cotton, edible oil, oil, commodities, low-temperature stores, stores for state and local government goods and materials, commercial business storage, supply and marketing storage facilities, fruit stores, etc.).
|
|
|
Items accessible to 5% tax rate
|
|
|
Ordinary residential buildings
|
|
|
Items accessible to 30% tax rate
|
|
|
Projects of villas and independent houses above the state prescribed standards built with public funds.
|
Appendix 2
Table of Development Projects Prohibited by the State
|
Industry
|
Development Projects Prohibited by the State
|
|
1．Agriculture, forestry, water conservancy:
|
Aquatic farming and fruit plantations that take up farmland
|
|
2．Energy industry:
|
|
|
Coal
|
Unlicensed coal mining,
|
|
Electricity
|
Coal burning power generating unit of a capacity of less than 25,000kW (except for those where coal cannot be shipped out and the locality is not reached by a power network),
Small diesel power generating units;
|
|
3．Raw and other
materials, geology, medicine:
Iron and Steel
Non-ferrous
metals
Chemistry
(including petrochemical industry)
Building materials:
|
Unlicensed mining of ferrous metal ore,
Crude two-high mills,
Sintering and coking by indigenous methods,
Ferrous alloy smelting installations of a capacity of less than 1800 KVA,
Sintering machines of less than 18 square meters,
Small steel rolling plants without a guaranteed supply of ingots;
Small gold ore dressing and small gold smelting by cyanide process,
Copper and aluminum processing unlisted in state plans,
Electrolytic aluminum of less than 50,000 tons in capacity (new expanded project),
Unlicensed mining of non-ferrous metal ore, gold and rare earth,
Magnesium smelting installations of a capacity of 3,000 tons or less and pure industrial silicon installations,
Projects of making building aluminum alloy doors and winders, furniture and decoration articles,
Installations of rare earth process unlisted in state plans;
Polyvinyl chloride, polyethylene, and styrene installations of a capacity of up to 6,000 tons;
General reagent making installations,
General ion-exchange resin installations,
Acetic acid making installations by cyanide process,
Unsaturated resin installations,
PS boards,
Hydrogen peroxide solution installations by electrolytic process of a capacity of less than 3500 tons and installations by the dihydro-diketoanthracis process,
Pigments installations of a capacity of 500 tons or less,
Paint making installations of a capacity of 5000 tons or less (including oil, natural resin, bakelite and propane paints),
Calcium carbide of a capacity of less than 10,000 tons (except for those using electricity and water on a seasonal basis),
Titanium oxide installations of a capacity of less than 3,500 tons,
Hydrogen fluoride installations of a capacity of less than 2,500 tons,
Organic glass production installations by cyanide process,
Red vitriol installations of a capacity of 7000 tons or less,
Citric acid installations of a capacity of 1000 tons or less,
Disposable syringes production unlisted in industrial plan,
Carbon black production installations of 10,000 tons or less,
Pure soda installations of a capacity of less than 40,000 tons,
Caustic soda installations of a capacity of 10,000 tons or less,
Installations of making tires, belts, contraceptives and other rubber products not listed in state plans,
Unlicensed mining of chemicals,
First refining and second refining of crude oil installations of a capacity of less than one million tons, and public auxiliary projects,
Ethylene installations of a capacity of less than 100,000,
Crude vertical kilns and mechanical vertical kilns for cement production with a capacity of 20,000 tons or less (excluding special purpose cement installations),
Unlicensed mining of non-metal ore,
Flat glass production installations of the level of four-machines or lower,
Glass production installations by floating process of a capacity of one million crates or less,
|
|
4．Machine building and electronics industries:
Machine building:
Electronics:
|
Technological process of making pull-top cans,
Production installations of 11 batches of a total of 459 products announced to be stopped by the Ministry of Machine Building and Electronics Industry,
Production installations of new products under state control listed in the “Catalogs of first and second batches of products of the machine building industry to be restricted for production as proposed by the Ministry” officially announced by the Ministry of Machine Building and Electronics Industry
Installations for the production of electronic products unlisted in state plans,
|
|
V. Auto Industry
|
Cars and motorcycles unlisted in the plans for the industry
|
|
VI. Light and Textile Industry:
Light Industry
|
Small hide factories (of a capacity of less than 30,000 sheets),
Can printing
Installations for making woven plastic bags,
Studios of making pianos, organs, and electronic organs,
Ordinary artificial leather,
Metal pop-top cans and pop-can drinks,
Paper-base packaged soft drinks,
Soft drinks packed in disposable plastic bags,
Household refrigerators, iceboxes, washers, vacuum cleaners,
Electric fans, air-conditioners, air-compressors,
Hot and cold air blower, electric water heaters, microwave ovens, gas water heaters,
Paper mills of an annual capacity of 10,000 tons or less,
Sewing machines, bicycles, electronic watches and mechanic-movement watches of little-known brands
Electric ovens, electric rice cookers, electro-magnetic ovens,
Mechanical typewriters,
Refrigerator compressors unlisted in state plans,
Photographic films (black/white, and color) and photo prints, zippers and installations of toothpaste production of a capacity of less than 3,000 tubes a year.
Fireworks and firecrackers.
|
|
Textile industry
|
Woolen roving frames of less than 2000 bobbins,
woolen spinning frames of less than 5000 spindles,
cotton mills of less than 20,000 spindles,
Dyeing and printing mills without pollution control facilities.
|
|
Tobacco industry
|
Cigarette factories unlisted under state plans
|
|
VII. Others:
|
Projects of auditoria, pavilions, museums, exhibition centers and guest houses without official approval by the relevant authorities;
And other projects the government has publicly forbidden to be built
|
|
