DETAILED RULES FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON FIXED ASSETS INVESTMENT ORIENTATION REGULATION TAX
[No. 113[1991] of the State Administration of Taxation]
| | 中华人民共和国固定资产投资方向调节税暂行条例实施细则
（国税发[1991]113号）
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Article 1 These Detailed Rules are formulated in accordance with the stipulations of Article 17 of "The Provisional Regulations of thePeople's Republic of China on Fixed Assets Investment Orientation Regulation Tax" (hereinafter referred to as "the Provisional Regulations").
| | 第一条 根据《中华人民共和国固定资产投资方向调节税暂行条例》（以下简称《暂行条例》）第十七条规定，制定本实施细则。
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Article 2 "Taxpayers of investment orientation regulation tax" as mentioned in Article 2 of the Provisional Regulations refer to governments of various levels, administrative units, military units,State-owned enterprises and institutions, collectively-owned enterprises and institutions, private enterprises, individual commercial and industrial households and other units and individuals.
Various funds include: State Budgetary Funds, loan, borrowed money,donated funds inside or outside China, various self-owned moneys, self-collected money and other funds.
| | 第二条 《暂行条例》第二条所说投资方向调节税的纳税人，是指用各种资金进行固定资产投资的各级政府、机关团体、部队、国营企业事业单位、集体企业事业单位、私营企业、个体工商户及其它单位和个人。
各种资金包括：国家预算资金、国内外贷款、借款、赠款、各种自有资金、自筹资金和其它资金。
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Article 3 "Fixed assets investment" as mentioned in Article 2 of the Provisional Regulations refers to fixed assets investment of whole society, including: basic construction investment,betterment investment, commercial house investment and other fixed assets investments.
| | 第三条 《暂行条例》第二条所说的固定资产投资，是指全社会的固定资产投资，包括：基本建设投资、更新改造投资、商品房投资和其它固定资产投资。
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Article 4 The division of basic construction projects and betterment projects, artistic houses and normal houses shall follow the state relevant provisions of regulations.
| | 第四条 基本建设项目与更新改造项目、楼堂馆所与一般房屋建筑的划分，均按照国家有关规定执行。
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Article 5 "Unit engineering" as mentioned in Article 3 of the Provisional Regulations refers to the engineerings listed in the"Taxable Items and Tax Rates Table for Fixed Assets Investment Orientation Regulation Tax".
| | 第五条 《暂行条例》第三条所说的单位工程，是指《固定资产投资方向调节税税目税率表》中所列的工程。
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Article 6 "The investment amount actually completed by the fixed assets investment project" include: investment in construction installation engineering,investment in equipment,investment in other investments,investment of transferring out, investment to be apportioned, investment which should be checked and cancelled.
．．．．．． | | 第六条 《暂行条例》第四条所说的固定资产投资项目实际完成的投资额，包括：建筑安装工程投资、设备投资、其它投资、转出投资、待摊投资和应核销投资。
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