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Provisional Regulations of the People's Republic of China of Fixed Assets Investment Orientation Regulation Tax [Expired]
中华人民共和国固定资产投资方向调节税暂行条例 [失效]
【法宝引证码】
 
  
Order of the State Council of the People's Republic of China


(No.82)

The Interim Regulation of the People's Republic of China on Fixed Assets Investment Orientation Regulation Tax is hereby issued and shall come into force as of the year of 1991.
Premier Li Peng

April 16, 1991
PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON FIXED ASSETS INVESTMENT ORIENTATION REGULATION TAX

 

中华人民共和国国务院令
(第82号)


现发布《中华人民共和国固定资产投资方向调节税暂行条例》,自一九九一年度起施行。

总理 李鹏
一九九一年四月十六日

  中华人民共和国固定资产投资方向调节税暂行条例


Article 1 These Regulations are formulated with a view to implementing state industrial policies, controlling investment scales, guiding investment orientations, adjusting investment structure, strengthening important constructions, and promoting continuous, smooth, and coordinated growth of state economy.

   第一条 为了贯彻国家产业政策,控制投资规模,引导投资方向,调整投资结构,加强重点建设,促进国民经济持续、稳定、协调发展,制定本条例。
Article 2 All units and individuals engaged in the investment of fixed assets within the territory of the People's Republic of China are taxpayers of Fixed Assets Investment Orientation Regulation Tax (hereinafter referred to as "taxpayers"), and shall pay investment orientation regulation tax in accordance with these regulations.
   第二条 在中华人民共和国境内进行固定资产投资的单位和个人,为固定资产投资方向调节税(以下简称“投资方向调节税”)的纳税义务人(以下简称“纳税人”),应当依照本条例的规定缴纳投资方向调节税。
Article 3 Differential tax rate should be conducted on investment orientation regulation tax according to state industrial policies and project economy scale. Proper rate shall be determined separately for fixed assets investment project in accordance with its unit engineering. The taxable items, tax rates shall be determined in accordance with the "Fixed Assets Investment Orientation Regulation Tax Taxable Items and Tax Rates Table" attached to these Regulations.
The fixed assets investments (not including betterment investment) which are not listed in the Taxable Items and Tax Rates Table shall apply a tax rate of 15%.
10% tax rate shall be applied to the betterment investments which are outside of 0% tax rate investments described in the Taxable Items and Tax Rates Table.
"Fixed Assets Investment Orientation Regulation Tax Taxable Items and Tax Rates Table" will be adjusted periodically by the State Council.
   第三条 投资方向调节税根据国家产业政策和项目经济规模实行差别税率。固定资产投资项目按其单位工程分别确定适用的税率。税目、税率依照本条例所附的《固定资产投资方向调节税税目税率表》执行。
税目税率表未列出的固定资产投资(不包括更新改造投资),税率为百分之十五。
除适用税目税率表中百分之零税率以外的更新改造投资,税率为百分之十。
《固定资产投资方向调节税税目税率表》由国务院定期调整。
Article 4 The investment amount actually completed by the fixed assets investment project is used as the tax calculating basis of investment orientation regulation tax, in which the betterment investment project is the investment amount actually completed by the construction engineering.
   第四条 投资方向调节税的计税依据为固定资产投资项目实际完成的投资额,其中更新改造投资项目为建筑工程实际完成的投资额。
Article 5 Provisional investment orientation regulation tax payment shall be made in accordance with unit engineering yearly planned investment amount of fixed assets investment project. After the end of the year, the investment orientation regulation tax shall be settled based on the amount of actually completed investment with any excess tax payment refunded or any deficiency repaid. After the project is finished, the investment orientation regulation tax shall be settled based on the total amount of actually completed investment with any excess tax payment refunded or any deficiency repaid.
If a taxpayer does have difficulties in paying taxes of a year at a time, after checking and ratifying by tax authorities, taxes payable can be made on transaction-by-transaction basis before September of that year.
   第五条 投资方向调节税按固定资产投资项目的单位工程年度计划投资额预缴。年度终了后,按年度实际完成投资额结算,多退少补;项目竣工后,按全部实际完成投资额进行清算,多退少补。
纳税人按年度计划投资额一次缴纳全年税款确有困难的,经税务机关核准,可于当年九月底以前分次缴清应纳税款。
Article 6 When a taxpayer reports a fixed assets investment project, the amount of the investment orientation regulation tax of this project shall be specified and listed into the total investment of the project to be used to conduct economic and financial assessment of this project. But the tax amount is not served as the basis or design, construction and other money-obtained issues.
   第六条 纳税人在报批固定资产投资项目时,应当将该项目的投资方向调节税税款落实,并列入项目总投资,进行项目的经济和财务评价。但税款不作为设计、施工和其他取费的基数。
Article 7 No allowances of investment regulation tax shall be made except for those stipulated by the State Council.
   第七条 投资方向调节税,除国务院另有规定者外,不得减免。
Article 8 Investment orientation regulation tax shall be collected and managed by tax authorities. Taxpayers shall go through tax registration, payment authentication, and tax filing at the tax organizations where their projects are conducted.
   第八条 投资方向调节税由税务机关负责征收管理。纳税人应当向项目所在地税务机关办理税务登记、纳税鉴定、纳税申报等手续。
Article 9 The collection of investment orientation regulation tax shall be conducted by source control and management method, combining unified management and investment license:
......
   第九条 投资方向调节税的征收,实行计划统一管理和投资许可证相结合的源泉控管办法:
......



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