中华人民共和国固定资产投资方向调节税暂行条例（二）

　　Key truck components² within planning of trade； 0%

　　Light trucks designated by the state； 5%

　　Cars designated by the state； 5%

　　Refitted automobiles³， 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 refinement⁴ project （with daily refining 0%

　　capacity of 1，000 tons and above）；

　　Paper pulp⁵ project （with an annul⁶ production 0%

　　capacity in commodity paper pulp maceration⁷

　　of 50，000 tons and above）；

　　Synthetic⁸ 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-sodium⁹ 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 detergents¹¹； 5%

　　Large and medium scale project for daily use 5%

　　ceramics¹²；

　　Plastics products， polyester containers， iron 30%

　　sheet toys， thermos¹³；

　　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， fragrant¹⁴ soap project

　　with a productive capacity of less than

　　3，000 tons， liquid detergent¹⁰ 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 apparatus¹⁵， measuring

　　levers；

　　Sugar refinement project with daily refining 30%

　　capacity of less than 500 tons；

　　Beverage¹⁶ 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；

　　Gourmet¹⁷ 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%

　　fiber¹⁸ and raw materials；

　　Large and medium scale project of viscose 5%

　　fiber， serosa， pure chemical fabric¹⁹ 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%

　　Acetic²⁰ 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 technological²¹ 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 troupes²²；

　　Cultural centres， mass art galleries， 0%

　　libraries， archives， cultural relics²³

　　preservation²⁴ facilities， publications

　　distribution facilities that are of

　　comparable scale with local civil

　　residential²⁵ 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 provincial²⁶ 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 Marketing²⁷ of Goods and Commodities

　　Port facilities for commodity inspection²⁸， 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 catering²⁹ 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%

　　Luxurious³⁰ 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% Supervision³¹

　　Civil Affairs Preferential-aid and social welfare 0%

　　facilities， social welfare plants （excluding

　　industries and products restrained by the

　　state）。

　　Tourism Preservation of scenic³² spots， road 0%

　　construction， water， power and communication

　　facilities within sightseeing zones.

　　Public Security Lockup house， collecting posts， detention³³ 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 calamity³⁴；

　　（3） Investments of donations from foreign 0%

　　governments or other foreign donors³⁵；

　　（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 utilization³⁶ 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 petroleum³⁷， 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 jointly³⁸ promulgated³⁹， through No. 514 Urban Construction Document （87）， by the Ministry⁴⁰ 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 administrative⁴¹ departments；

　　2. Taxable items and tax rates shall be calculated on the basis of a unit project of fixed⁴² assets investment；

　　3. All replacements⁴³ 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 taxation⁴⁴ but shall be brought under separate regulating mechanism⁴⁵， see the enclosed Schedule of Development Projects Banned by the State；

　　6. Productive capability⁴⁶ refers to annual productive capability except where particular reference is specified⁴⁷.

　　APPENDIX II Schedule of Development Projects Banned by the State

　　Trades Projects Banned by the State1. Agriculture， Aquatic⁴⁸ farming and fruits planting that occupy cropland. Forestry⁴⁹ and Water Conservancy

　　2. Energy Industry

　　Coal Coal mining without license⁵⁰.

　　Electricity Steam condensed coal-burning electric set with each

　　turbine having a generating capacity of less than

　　25，000 kilowatts⁵¹ （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 indigenous⁵² methods；

　　Ferroalloy processing with electricity of 1，800

　　kilovolt-amperes and below （except where seasonal⁵⁴

　　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 dressing⁵⁵ by indigenous methods and

　　small-scale gold extraction by cyanidation；

　　Copper⁵⁶ and aluminum⁵⁷ 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 magnesium⁵⁸ smelting⁵⁹ or industrial pure silicon⁶⁰

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

　　Alloy⁵³ aluminum door and window frames or other fixtures⁶¹

　　for construction use， copper or aluminum furniture and

　　ornaments⁶²；

　　Rare-earth separation beyond state planning.

　　Chemical Synthetic resin⁶³ 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）；

　　Calcium⁶⁴ 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 soda⁶⁵ ash project of 40，000 tons and below；

　　Caustic⁶⁶ 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 kiln⁶⁷ 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. Machinery⁶⁸ 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， zipper⁶⁹，

　　toothpaste under the productive capacity of 3，000 boxes；

　　Fireworks and firecrackers.

　　Textile Woolen⁷⁰ 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