颁布日期：20010307 　实施日期：20010307 　颁布单位：财政部、 国家税务总局

　　CaiShui [2001] No.21

　　March 7, 2001

　　The state and local taxation¹ bureaus of various provinces, autonomous² regions, municipalities directly under the Central Government and municipalities separately listed on the State plan:

　　Ratified³ by the State Council, the issue on adjusting the sales tax rate of finance and insurance is notified as follows:

　　The sales tax rate of finance and insurance will be reduced 1 per cent each year and it takes three years to reduce the rate from 8% to5%, which means the rate is 7% from January 1, 2001 to December 31, 2001, the rate is 6% from January 1, 2002 to December 31, 2002, and 5% from January 1, 2003 to December 31, 2003. The reduced revenue of sales tax resulting from the reduced rate of it should be central fiscal⁴ revenue levied⁵ by the taxation authorities directly subordinate to the regional state taxation bureaus.