中华人民共和国固定资产投资方向调节税暂行条例
INTERIM¹ PROVISIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON FIXED² ASSETS INVESTMENT DIRECTION REGULATING TAX

国务院令第82号
（Promulgated³ by Decree No. 82 of the State Council of the People's Republic of China on April 16， 1991）
颁布日期：19910416 　实施日期：19910101 　颁布单位：国务院

　　Article 1 With a view to carrying out state industrial policies， controlling investment scope， guiding investment direction， regulating investment structure， strengthening key constructions， and promoting sustained， stable and coordinated⁴ development of national economy， the present Provisions are formulated⁵.

　　Article 2 All units and individuals who are engaged in investment in fixed assets within the territory of the People's Republic of China are obligated taxpayers⁷ （hereinafter referred to as taxpayers） of fixed assets investment direction regulating tax （hereinafter abbreviated⁸ to FAID regulating tax） and shall pay FAID regulating tax in accordance with stipulations of the present Provisions.

　　Article 3 Different tax rates shall be applied⁹ to FAID regulating tax according to state industrial policy and economic scale of project. Fixed assets investment projects shall have applicable tax rates determined¹⁰ in the light of scale of project unit. Taxable items and tax rates shall be applied according to the FAID Regulating Tax Schedule of Tax able Items and Tax Rates attached to the present Provisions.

　　Fixed assets investment （except investment in replacements¹¹ and technical innovations） that are not listed in the Schedule of Taxable Items and Tax Rates shall be subject to a tax rate of 15%.

　　Investment in replacements and technical innovations other than those listed within the category of 0% according to the Schedule of Taxable Items and Tax Rates shall be subject to a tax rate of 10%.

　　FAID Regulating Tax Schedule of Taxable Items and Tax Rates may be revised by the State Council when it so decides.

　　Article 4 Calculation of payable¹² FAID regulating tax shall be based on actually realized amount of investment in a fixed assets investment project and in case of replacements and technical innovation projects the calculation shall be based on actually realized amount of investment in construction project.

　　Article 5 FAID regulating tax upon a fixed assets investment project shall be paid in a year's advance based on annual investment budget for each project unit. At the end of the year， tax accounts shall be squared on the basis of actually realized investment amount with excessive payment of tax refunded¹³ or tax due repaid. Upon completion of the whole project， the tax accounts shall be cleared on the basis of actually realized total investment amount with excessive payment of tax refunded or tax due repaid.

　　Any taxpayer⁶ who really has difficulty in fully¹⁴ paying in advance tax upon the whole year's budgeted investment may， subject to examination and approval of the tax authority， pay by installments¹⁵ the total amount by the end of September of the very year.

　　Article 6 When a taxpayer applies for approval of a fixed assets investment project the taxpayer shall make sure that payment for FAID regulating tax has been effectively arranged for. FAID regulating tax shall be included in total investment budget and covered by economic and financial assessment¹⁶ of the project. But tax payment may not be taken into account when payment for design， construction or other fees are charged.

　　Article 7 FAID regulating tax may not be reduced or exempted¹⁷ except otherwise prescribed by the State Council.

　　Article 8 FAID regulating tax shall be collected and administered by the tax authority. Taxpayers shall go through procedures of tax registration¹⁸， tax authentication¹⁹ and tax declaration with the tax bureau of the locality where the project is sited.

　　Article 9 Collection of FAID regulating tax shall be brought under a source control mechanism²⁰ that combines planned unified²¹ management with an investment license²² system as is detailed²³ in the following：

　　（1） Planning commissions or planning and economic commissions of different provinces， autonomous²⁴ regions， municipalities under the direct leadership of the Central Government and of separate-planning municipalities shall get together written project programmes on fixed assets investments in respective locality and transmit to lower levels taxable items， tax rates and tax amount to be applied to different fixed assets investment projects subject to examination and decision of the tax authority at the same level.

　　（2） Taxpayers shall go to the tax bureau of the locality where the project is sited to go through procedures of tax registration and declaration etc. before they begin injecting annual investment. Banks and other financial institutions shall transfer the amount of tax upon presentation of the special tax payment notice paper issued by the tax authority.

　　（3） Planning commissions or planning and economic commissions shall issue the investment permit upon presentation of the receipt of tax payment. Banks and other financial institutions shall proceed with allotment of funds or loans to fixed assets investment projects upon presentation of the investment permit.

　　Article 10 Payment for FAID regulating tax shall be withheld²⁵ and transferred by the Chinese People's Construction Bank， the China Industrial and Commercial Bank， the China Agricultural Bank， the Bank of China， the Transportation Bank and other financial institutions or relevant units.

　　Article 11 For fixed assets investment projects beyond planning， the taxpayers may， in addition to payment of tax at applicable tax rates， be imposed on by the tax authority a fine as much as less than five times amount of tax that should be paid. But fixed assets investments beyond planning that are listed within the category of 0% tax rate shall be handled by relevant planning departments according to correspondent stipulations.

　　Investments in capital construction conducted under the pretext²⁶ of replacements and renovations projects shall be imposed upon double amount of tax payable according to taxable items and tax rates applied to capital construction investments. But capital construction investments that are listed within the category of 0% tax rate shall be handled by relevant planning departments according to corresponding stipulations.

　　Article 12 In case a taxpayer fails to pay tax according to the present Provisions， planning commissions or planning and economic commissions shall cancel establishment of the project if it is at preparatory stage， or shall with hold arrangement for construction of the project if it has just been ready for construction， or shall cancel the annual investment budget if it is at the stage of continued construction and， additionally， shall revoke²⁷ the investment permit. Banks and other financial institutions shall withhold²⁸ from loaning or allotting²⁹ funds to such project.

　　In case planning departments or banks violate the present Provisions to the consequence of tax evasion³⁰， relevant authorities at higher level shall investigate into responsibilities of concerned offenders³¹.

　　Article 13 Other matters over management of collection of FAID regulating tax shall be handled according to stipulations of the Interim Provisions of the People's Republic of China on Management of Tax Collection.

　　Article 14 The present Provisions are not applicable to investments in fixed assets by Sino-foreign equity³² joint³³ ventures， Sino-foreign cooperative enterprises or solely³⁴ foreign funded enterprises.

　　The present Provisions are not applicable to investments in development items banned by the state. Such investments cases shall be separately handled by planning departments according to corresponding state laws， regulations， guidelines and policies. Schedule of State Banned Development Items may be revised by the State Council when it so decides.

　　Article 15 Preferential treatment with FAID regulating tax to be applied to regions of minor³⁵ nationalities shall be provided for separately.

　　Procedures on collection， reduction and exemption³⁶ of FAID regulating tax upon fixed assets investments with less than 50，000 yuan that， according to state regulations， fall beyond planned management， shall be decided³⁷ by people's governments of provinces， autonomous regions and municipalities under the direct leadership of the Central Government.

　　Article 16 Fixed assets investment permits shall be issued and managed in a unified manner by planning departments. Rules on permit management shall be formulated by the State Planning Commission.

　　Article 17 Interpretation³⁸ of the present Provision shall be in the responsibility of the State Tax Bureau. Detailed rules for implementation³⁹ may be formulated by the State Tax Bureau.

　　Article 18 The present Provisions shall come into effect as of the year 1991. The Interim Provisions of the People's Republic of China on Construction Tax which was promulgated by the State Council on June 25， 1987 shall be an nulled ever since the same year.

　　Appendix I FAID Regulating Tax Schedule of Taxable Items and Tax RatesCategories Taxable Items Tax Rates

　　（Investment projects）1. Agriculture， Projects for control of big and small rivers 0% Forestry⁴⁰ and including flood prevention project，dam， Water Conservancy floodgate， flood storage and control

　　reservoir， flood-control dam，

　　flood-diversion project， river realignment，

　　danger reservoir reinforcement，

　　flood-control communication equipment；

　　Projects for irrigation and drainage including 0%

　　water storage， water diversion， water

　　up-pumping， water discharge， water allotment，

　　water saving， water drainage and

　　flood-discharge；

　　Farmland and water conservancy， water and soil 0%

　　conservancy；

　　Improvement of medium- and high-yield 0%

　　cultivated land；

　　Development of beaches and wasteland； 0%

　　Breeding of fine seeds and varieties； 0%

　　Stations of technical services in animal 0%

　　husbandry， livestock⁴¹ medical science，

　　aquatic⁴² products， agricultural machines and

　　water conservancy；

　　Poultry⁴³ and livestock farm； 0%

　　Construction of fishing port and fishery base 0%

　　（except for those that occupy arable⁴⁴ land）；

　　Deep-sea fishery and purchase of fishing boat； 0%

　　aquaculture （except for where arable land is 0%

　　occupied）；

　　Spreading of agricultural， forestry and water 0%

　　conservancy technologies；

　　Commodity base of grain， cotton and edible⁴⁵ oil； 0%

　　Monitor， authentication and technical 0%

　　supervision⁴⁶ of agricultural machinery⁴⁷；

　　Supplementary⁴⁸ and compound forages⁵⁰； 0%

　　Base of fine agricultural and side-line 0%

　　products；

　　Forage⁴⁹ monitoring and testing station； 0%

　　Fertilizer， chemicals and animal medicines 0%

　　monitoring and testing station；

　　Shelter-forest project； 0%

　　Construction of nature preserves； 0%

　　Forestry protection； 0%

　　Construction of quick-grown high-yield forest； 0%

　　Construction of bases for protection and 0%

　　raising of wild animals；

　　Well-known， excellent and special economic 0%

　　forests；

　　Plantation⁵¹ of Chinese medical herbs； 0%

　　Cultivation⁵² of forests of middle age and 0%

　　young growth；

　　Cultivation of forestry seedlings⁵³； 0%

　　Afforestation and forestry resource reclamation⁵⁴ 0%

　　projects；

　　Animal and plant quarantine； 0%

　　Construction of grazing land； 0%

　　Construction of meteorological and hydrological 0%

　　installments；

　　Water diversion and water supply projects； 0%

　　Protection of water resources and resettlements 0%

　　of residents in the zone of reservoir.

　　2. Energy Industry

　　Coal mining （except for small coal pits without 0%

　　construction license）；

　　Exploitation of coal gas； 0%

　　Exploitation and utilization⁵⁵ of low calorie 0%

　　fuels；

　　Mechanized exploitation and dressing⁵⁶ of coking 0%

　　coal with a capacity of 200，000 tons and

　　above；

　　Mechanized exploitation of coking coal with 30%

　　a capacity of lower than 200，000 tons.

　　Electricity Thermal⁵⁷ power generating unit， nuclear power， 0%

　　projects of big， medium and small hydropower

　　station， thermoelectric joint-generating and

　　energy-saving set， power transmission and

　　transformation⁵⁸ projects with a capacity of

　　100，000 kilowatts⁵⁹ and above；

　　Thermal power or steam-condensing generating 5%

　　set with a capacity ranging from 25，000

　　kilowatts to 100，000 kilowatts within a

　　power supply network zone；

　　Fuel-electric set （including diesel-electric 30%

　　set and gas-electric set）。

　　Nuclear Energy Nuclear energy， new energy sources 0%

　　（terrestrial heat， wind power， tidal power

　　and solar energy）

　　Petroleum⁶⁰ Projects of exploration and exploitation of 0%

　　petroleum， natural gas；

　　Exploitation of oil shale⁶¹； 0%

　　Maintenance of petroleum and natural gas fields； 0%

　　Projects for storage， transport and processing 0%

　　of petroleum and natural gas.

　　3. Communications， Transportation and Posts， Telecommunications

　　Railway Projects for construction or expansion of 0%

　　railway lines， railway hubs or

　　passenger-cargo⁶³ railway stations or stops；

　　Purchase of new locomotives， cars and 0%

　　railway-transportation specific equipment

　　and maintenance of locomotives and cars；

　　Manufacture of locomotives and cars. 5%

　　Communications Construction and expansion of coastal⁶⁴ or inland 0%

　　river ports， navigation lanes， ship locks，

　　high-ways and passenger-cargo stations and

　　yards；

　　Communicative facilities specific to 0%

　　communications；

　　Communicative navigation and navigation marks； 0%

　　Facilities for reparation of boats； 0%

　　Salvage⁶⁵； 0%

　　Safety monitor； 0%

　　High way and navigational administration 0%

　　projects；

　　Boats testing； 0%

　　Purchase and fixation of automobiles⁶⁶， boats， 0%

　　machinery for construction or maintenance of

　　roads， harbour machinery and diving equipment.

　　Posts and Posts and telecommunications construction 0% Telecommunications （including posts andtelecommunications）；

　　Purchase of vehicles and boats specifically 0%

　　used for posts or telecommunications.

　　Civil Aviation Purchase of equipment for airports， 0%

　　communicative navigation facilities and

　　planes and purchase of equipment for

　　maintenance of planes， fuel supply， public

　　security and fire fighting facilities，

　　testing equipment and vehicles for special

　　uses；

　　Ticket office for civil aviation， cargo 0%

　　transport station and computer system；

　　Navigation control facilities （including 0%

　　aerial communication control facilities

　　concerning communication， navigation guidance

　　and meteorological affairs）。

　　4. Raw and Processed Materials， Geological Survey， Medicine

　　Iron and Steel Mining and dressing of iron， chromium 0%

　　manganese ores；

　　Sintering and coking of blast furnace of 600 0%

　　cubic meters and above and of necessary

　　accessories；

　　Sintering and coking of blast furnace ranging 5%

　　from 300 to 600 cubic meters （including 300

　　cubic meters） and of necessary accessories；

　　Sintering and coking of blast furnace of 100 30%

　　cubic meters and below and of necessary

　　accessories；

　　Converter and electric furnace of 30 tons and 0%

　　above and necessarily accessory casting

　　machine；

　　Converter and electric furnace ranging from 15 5%

　　to 30 tons （including 15 tons）；

　　Converter of less than 10 tons； 30%

　　Electric furnace of less than 5 tons； 30%

　　New refractory⁶⁷ materials； 0%

　　Common refractory materials； 5%

　　Welding tubes of 100 millimeter and below， 30%

　　seamless tube rolling mills of less than

　　76 millimeter， common steal cogging mills，

　　and blank rolling mills；

　　Large and medium sized rolling steal； 0%

　　Large sized iron alloy⁶⁸ （except silicon⁶⁹ iron 0%

　　and manganese steal of blast furnace；

　　Sintering machine of 90 square meters and above； 0%

　　Silicon iron ranging from 1，800 to 6，000 30%

　　kilovolt-ampere （except those utilizing⁷⁰

　　seasonal⁷¹ hydraulic⁷² power）；

　　Various kinds of carbon products； 0%

　　Smelting⁷³ of lead or zinc⁷⁴ of 20，000 tons and 30%

　　below， smelting and electrolysis of copper⁷⁵，

　　smelting of wolfram， tin and antimony.

　　Nonferrous Mining and dressing of nonferrous metal （heavy 0%

　　nonferrous metal， light nonferrous metal，

　　precious metal， rare metal， rare-earth metal）

　　ores；

　　Separated smelting and sophisticated processing 5%

　　of rare-earth metal within state planning；

　　Super conductive materials； 30%

　　Electrolysis of aluminium⁷⁶ with a capacity of 0%

　　50，000 tons and above；

　　Large and medium sized smelting of nonferrous 0%

　　metal；

　　Large and medium sized project for production 0%

　　of nonferrous metal plate， strip and foil.

　　Chemical Mining and dressing of large and medium sized 0% Industry （Including chemical minerals such assulphide iron， Petrochemical phosphorus， potassium， boron， natural soda⁷⁷， Industry） natural mirabilite，natural nitre， natural

　　alumstone；

　　Pure soda project of over 600，000 tons； 0%

　　Carbon project of 50，000 tons and above， and 0%

　　necessary accessories；

　　Rubber products specified⁷⁸ by the state for 0%

　　specific use of birth control；

　　Reclamation and reprocessing of waste and 0%

　　used rubber；

　　Highly effective， low toxicant and low remain 0%

　　farm chemical， half-finished chemical and

　　chemical intermediate；

　　Large and medium scale project of synthetic⁷⁹ 0%

　　ammonia， nitrogenous fertilizer， phosphate

　　fertilizer， potash fertilizer， compound

　　fertilizer， small sized project of potash

　　fertilizer；

　　Large and medium scale project of basic 0%

　　chemical industrial raw materials （including

　　inorganic⁸⁰ and organic raw materials）；

　　Feed additives⁸¹ in fine chemical industry； 0%

　　Raw petroleum processing project of 5，000，000 0%

　　tons and above；

　　Ethylene project with a capacity of 300，000 0%

　　tons and above；

　　Polythene synthetic resin⁸² project of 60，000 0%

　　tons and above；

　　Large and medium scale other synthetic resin 0%

　　and engineering plastics project；

　　Special rubber and large and medium scale 0%

　　synthetic rubber project；

　　Caustic⁸³ soda project of 10，000 to 50，000 tons 5%

　　（excluding 10，000 tons）；

　　Pure soda project ranging from 180，000 tons 5%

　　to 600，000 tons；

　　Titanium white powder of 15，000 tons and above； 5%

　　Energy-saving calcium⁸⁴ carbide project of over 5%

　　45，000 tons；

　　Catalyst⁸⁵； 5%

　　chemical promoter； 5%

　　Large and medium scale project of fine chemical 5%

　　product： meridian⁸⁶ tire （batch⁸⁷ production of

　　high-capacity tire of 100，000 sets and above，

　　batch production of light-truck tire or

　　passenger vehicle tire of 300，000 sets and

　　above）；

　　Small scale project for production of 5%

　　synthetic ammonia fertilizer， nitrogenous

　　fertilizer and phosphate fertilizer；

　　Carbon black project based on new technology 5%

　　with a capacity of 10，000 tons and above；

　　Processing of crude oil with a capacity 5%

　　ranging from 2，500，000 to 5，000，000 tons；

　　Ethylene processing project with crude 5%

　　hydrocarbon⁸⁸ as raw material and a processing

　　capacity of 100，000 tons and above；

　　Common rubber products for daily use； 30%

　　Calcium carbide production with a capacity 30%

　　ranging from 10，000 to 45，000 tons （excluding

　　calcium carbide produced with seasonal water

　　and electricity）；

　　Rubber processing （including tire， 30%

　　high-capacity tire， common pipes， boards，

　　bands， rubber wear shoes， rubber products for

　　daily use）；

　　Some kinds of lacquer （including oil paint， 30%

　　natural lacquer type organic coating，

　　bake lite lacquer， asphalt lacquer， diluent）；

　　Some kinds of dyestuff （including sulphur 30%

　　dyes， reductant blue）；

　　Sensitive materials and magnetic recording⁸⁹ 30%

　　materials （including assembly line of

　　low-class cassette recording and video tapes

　　and soft magnetic discs）；

　　Oxalic acid processing with a capacity of 30%

　　1，000 tons and below；

　　Crude oil processing project with a capacity 30%

　　ranging from 1，000，000 to 2，500，000 tons

　　（including 1，000，000 tons） （except for where

　　such project is approved by the state to be

　　sited in border， remote or economically

　　underdeveloped provinces and regions）；

　　Polythene synthetic resin project with a 30%

　　capacity of less than 30，000 tons.

　　Building Exploitation and procession of nonmetal 0% Materials minerals；

　　Facilities for loading， unloading， storage 0%

　　and transportation of bulk cement；

　　Cement project with a productive capacity of 0%

　　600，000 tons and above；

　　Nonmetal products； 5%

　　Inorganic nonmetal new materials； 5%

　　Cement project with a productive capacity 5%

　　ranging from 300，000 （including 300，000） to

　　600，000 tons；

　　Special cement； 5%

　　Cement pressure pipes； 5%

　　Cement sleepers⁹⁰； 5%

　　Cement wire poles； 5%

　　Cement trestles for ore mining； 5%

　　Fufa glass project with a productive capacity 5%

　　of 2，500，000 and above weight boxes；

　　Sanitary⁹¹ ceramics⁹² project with a productive 5%

　　capacity of 360，000 pieces and above；

　　Glazed⁹³ tiles project with a capacity of 5%

　　700，000 square meters and above；

　　Products made of granite⁹⁴， marble； 30%

　　Plastic door and window frames， plastic 30%

　　wallpaper， floor board；

　　Small cement project with a productive 30%

　　capacity ranging from 20，000 to 80，000 tons

　　（excluding 20，000 tons）；

　　Assembly line for production of rock wool； 30%

　　Rice-straw board； 30%

　　Glass fibre project with a productive capacity 30%

　　of 1，800 tons and below；

　　Solid clay bricks that damage farm land； 30%

　　Hollow clay bricks； 0%

　　New walling materials， new roofing materials； 0%

　　Building materials made of waste industrial 0%

　　residues⁹⁵；

　　New fire-proof raw materials. 0%

　　Medicine New anticancer medicine； 0%

　　Biochemical medicine； 0%

　　Vaccine⁹⁶ for animals； 0%

　　Chemical raw medicals and intermediates； 0%

　　Projects for processing of prepared Chinese 5%

　　medicine；

　　Biological products； 5%

　　Pharmaceutical⁹⁷ machinery； 5%

　　Anti-senility tonics⁹⁸； 30%

　　Pharmaceutical preparations （except those that 30%

　　have been up to GMP criteria⁹⁹）；

　　Large X-ray machine and CT instrument； 0%

　　Chinese medical materials， Chinese medical 0%

　　capsules；

　　Contraceptive medicines and devices under 0%

　　state planning.

　　Timber Industry Forest industry； 0%

　　Construction of timber processing base； 0%

　　Project for processing of man-made broad 5%

　　including compressed board project with a

　　capacity of over 15，000 cubic metres，

　　fiberboard project with a processing

　　capacity of over 5000 tons， veneer¹⁰⁰ board

　　project with a capacity of over 10，000

　　cubic metres， chemical industry of forestry

　　products；

　　Veneer board project with a capacity of 10，000 30%

　　cubic metres and below；

　　Compressed board project with a capacity of 30%

　　15，000 cubic metres and below；

　　Fiberboard project with a capacity of 5，000 30%

　　cubic metres and below.

　　Geology Geological prospecting¹⁰¹ and survey. 0%

　　5. Machinery and Electronic Industry

　　Machinery Thermal power generating facility and major 0%

　　accessories with each turbine generating

　　200，000 kilowatts and above；

　　Hydropower generating facility， nuclear power 0%

　　generating facility；

　　Electric transmission and transformation 0%

　　equipment set with a capacity of 110

　　kilo-volts and above；

　　Specialized¹⁰² mould production for trades； 0%

　　Special purpose heavy mine facilities； 0%

　　Reparation and manufacture of civil aircraft； 0%

　　Facilities for manufacture of ships of 35，000 0%

　　tonnage and above；

　　Facilities for special use of lifting and 5%

　　transportation；

　　State appointed special facilities for casting， 5%

　　forging， electroplating and heat-treatment；

　　Petrochemical equipment； 5%

　　Precision instruments and meters； 5%

　　Special-shaped precision hydraulic pneumatic 5%

　　sealing devices；

　　Special-shaped precision bearings for special 5%

　　use；

　　Precision and numerical controlled machine 5%

　　tools and necessary accessory cutting tools，

　　measuring tools， measuring instruments and

　　equipment；

　　Medical apparatus¹⁰³ and instruments； 5%

　　Postal¹⁰⁴ and telecommunication⁶² equipment； 5%

　　Manufacturing facilities for civil boats and 5%

　　ships raging from 5，000 to 35，000 tonnage；

　　Large-sized combines； 5%

　　High-tensile， special-shaped powder metallurgy 5%

　　products；

　　Mechanical products beyond scope of trade and 30%

　　planning；

　　Road rollers and industrial boilers¹⁰⁵； 30%

　　Special purpose equipment such as pouring jars； 30%

　　Small transformers， common electric wires and 30%

　　cables， general alternating current electric

　　machinery and divisional horsepower electric

　　machinery， electric appliances like

　　high-voltage and low-voltage switch cupboards；

　　General machines tools， general bearings， 30%

　　general basic components¹⁰⁶ and products，

　　general-purpose instruments and meters；

　　Berth¹⁰⁷ of less than 5，000 tonnage. 30%

　　Electronics State designated massive integrated circuit 0%

　　and special-purpose circuit；

　　State designated large and medium sized 0%

　　computers and expensive equipment；

　　Massive communication and navigation 0%

　　installments；

　　Development and production of soft wares¹⁰⁸ of 0%

　　electronic computers；

　　Massive precision measuring and monitoring 5%

　　systems；

　　Technological¹⁰⁹ instruments for special use in 5%

　　electronics and special-purpose materials；

　　Micro-electronic technical instruments； 5%

　　Small and miniature computers and exterior¹¹⁰ 5%

　　equipment， newly developed special-purpose

　　electronic elements and components；

　　State designated colour kinescope， glass case 5%

　　and accessory elements and components；

　　Integrated circuit and special-purpose circuit 30%

　　projects not designated by the state；

　　Computer and exterior equipment project not 30%

　　designated by the state；

　　Household electronic appliances. 30%

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