Article 1 These Regulations are formulated in order to implement the national industrial policy, control the investment scale, guide the investment direction, adjust the investment structure, strengthen key construction and promote the sustained, stable and coordinated development of the national economy. Article 2 Units and individuals investing in fixed assets within the territory of People's Republic of China (PRC) are taxpayers of fixed assets investment direction adjustment tax (hereinafter referred to as investment direction adjustment tax) and shall pay investment direction adjustment tax in accordance with the provisions of these Regulations. Article 3 The investment direction adjustment tax shall be subject to different tax rates according to the national industrial policy and the economic scale of the project. Fixed assets investment projects should determine the applicable tax rate according to their unit projects. The tax items and tax rates shall be implemented in accordance with the Table of Tax Items and Tax Rates for Adjusting the Investment Direction of Fixed Assets attached to these Regulations. The tax rate of fixed assets investment (excluding renovation investment) not listed in the tax item and tax rate table is 15%. In addition to the 0% tax rate in the table of tax items and tax rates, the tax rate of renovation investment is 10%. "Fixed assets investment direction adjustment tax items and tax rates table" is regularly adjusted by the State Council. Article 4 The taxation basis of investment direction adjustment tax is the actual investment amount of fixed assets investment projects, in which the investment amount of renovation investment projects is the actual investment amount of construction projects. Article 5 The investment direction adjustment tax shall be paid in advance according to the annual planned investment amount of the unit project of the fixed assets investment project. After the end of the year, according to the actual completion of the annual investment settlement, retreat more and make up less; After the completion of the project, liquidation shall be carried out according to all the investment actually completed, and the overpayment shall be refunded and the underpayment shall be made. If it is really difficult for a taxpayer to pay the annual tax in one lump sum according to the annual plan, it may pay the tax payable in installments before the end of September of that year with the approval of the tax authorities. Sixth taxpayers in the examination and approval of fixed assets investment projects, the investment direction adjustment tax should be included in the total investment of the project, and the economic and financial evaluation of the project. However, taxes are not used as the base of design, construction and other expenses. Seventh investment direction adjustment tax, unless otherwise stipulated by the State Council, shall not be reduced or exempted. Eighth investment direction adjustment tax by the tax authorities responsible for the collection and management. Taxpayers should go through the formalities of tax registration, tax assessment and tax declaration with the local tax authorities of the project. (1) The planning commissions of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall summarize the plans of fixed assets investment projects in their respective regions, and after the tax authorities at the same level have approved the applicable tax items, tax rates and tax payable for fixed assets investment projects, the planning departments shall issue them. (2) Taxpayers shall go through the formalities of tax registration and declaration with the local tax authorities before using the annual investment of the project. Banks and other financial institutions shall allocate the tax payable according to the special payment book issued by the tax authorities. (3) The planning department shall issue the investment license with the tax payment certificate. Banks and other financial institutions shall go through the procedures of appropriation and loan for fixed assets investment projects according to the investment license. Article 10 The investment direction adjustment tax shall be withheld and remitted by the People's Construction Bank of China, Industrial and Commercial Bank of China, Agricultural Bank of China, Bank of China, Bank of Communications, other financial institutions and relevant units. Article 11 For unplanned fixed assets investment projects, the tax authorities may impose a fine of less than 5 times the taxable amount on the basis of the applicable tax rate. However, the unplanned fixed assets investment projects subject to the 0% tax rate shall be disposed of separately by the planning department in accordance with relevant regulations. Capital construction investment in the name of renovation shall be taxed twice according to the tax items and tax rates of capital construction investment. However, investment projects subject to the 0% tax rate shall be disposed of separately by the planning department in accordance with relevant regulations. Twelfth taxpayers fail to pay taxes in accordance with the provisions of this Ordinance, the Planning Commission (Planning Commission) shall cancel the preparatory project, and shall not arrange the start of new projects. For continued construction projects, the annual investment plan scale shall be cancelled and the investment license shall be revoked. Banks and other financial institutions may not handle loans and allocations for them. Planning, banking and other departments in violation of the provisions of this Ordinance, causing taxpayers to evade taxes, the competent department at a higher level should hold the relevant personnel responsible. Thirteenth other matters in the management of investment direction adjustment tax collection, in accordance with the "People's Republic of China (PRC) tax collection and management law". Article 14 These Regulations shall not apply to the investment in fixed assets of Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign-capital enterprises. These regulations are not applicable to development projects prohibited by the state from investing. The planning department shall, in accordance with the relevant laws, regulations, guidelines and policies of the state, handle it separately. The catalogue of projects prohibited by the State shall be adjusted regularly by the State Council. Fifteenth investment direction adjustment tax preferential measures in ethnic minority areas shall be formulated separately. For the investment in fixed assets that are not included in the planned management according to state regulations, if the investment amount is less than 50,000 yuan, the collection and reduction of investment direction adjustment tax shall be decided by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Sixteenth investment licenses for fixed assets investment projects shall be uniformly issued and managed by the planning department. The specific measures for the administration of investment licenses shall be formulated by the State Planning Commission. Article 17 The State Taxation Bureau shall be responsible for the interpretation of these Regulations, and the detailed rules for implementation shall be formulated by the State Taxation Bureau. Article 18 These Regulations shall come into force as of 199 1 year. 1On June 25th, 987, the Provisional Regulations on Construction Tax in People's Republic of China (PRC) issued by the State Council was abolished at the same time. Investment projects with tax rate of 0%, investment projects with tax rate of 5% and investment projects with tax rate of 30% 1. Agriculture, forestry, water conservancy and river regulation (including flood control works, dams, flood storage and detention reservoirs, dikes, flood storage areas, river regulation, reinforcement of dangerous reservoirs and flood control communication facilities), irrigation and drainage works (water storage, water diversion, water transmission and distribution, water saving, drainage and flood discharge works), farmland water conservancy, water and soil conservation, transformation of low-and medium-yield fields, beach development and wasteland reclamation. Water conservancy technical service station of livestock and poultry farms (except for occupying cultivated land) Offshore fishing and fishing boats purchase aquaculture (except for occupying cultivated land) Agricultural machinery supervision, appraisal and technical supervision and testing Agricultural machinery cooperation Agricultural and forestry water conservancy technology promotion commodity grain, cotton and oil base and feed monitoring station mixed feed high-quality agricultural and sideline products base, veterinary drug monitoring station shelter forest project nature reserve construction, forest protection, fast-growing and high-yield forest construction, wild animal protection and breeding base construction, famous special economic forest, Chinese herbal medicine planting, young forest tending, forestry seedling cultivation, afforestation and forest resources restoration project, animal and plant quarantine grassland construction, meteorological and hydrological facilities construction, water transfer, water source protection, water supply project and reservoir resettlement II. Coal-coal mining in the energy industry (except for building small coal mines without a license), developing low calorific value fuel by burning coal (layer) gas, washing thermal power units with a capacity of 65,438+10,000 kilowatts and above by using machine coke of 200,000 tons and above, nuclear power, large and medium-sized hydropower stations, cogeneration energy-saving units and power transmission and transformation projects with a capacity of 25,000 kilowatts and above. 654.38+ 10,000 kW thermal power and condensing unit oil-fired generator set (including diesel generator set and gas generator set) nuclear energy nuclear energy, new energy (geothermal energy, wind energy, tidal energy and solar energy utilization) petroleum oil and natural gas exploration and development project oil shale oil production, natural gas field maintenance project oil and natural gas storage and transportation project and treatment project 3. The construction and expansion of transportation, post and telecommunications, railway lines, hubs and passenger and freight stations, the purchase of special railway equipment and the repair of rolling stock, and the construction and expansion of coastal and inland ports, navigation channels, shiplocks, highways and passenger and freight stations. Expansion of special traffic communication, navigation, navigation aid facilities, ship repair facilities, salvage and rescue, safety supervision, highway and navigation engineering, ship inspection, purchase of automobiles, ships, road maintenance machinery, port machinery and diving equipment, post and telecommunications construction (including posts and telecommunications), purchase of civil aviation airports for special post and telecommunications vehicles, communication and navigation facilities, aircraft purchase and maintenance, oil supply, public security fire prevention equipment, joint inspection facilities, and purchase of civil aviation ticket offices for special vehicles. Computer system navigation control facilities (including air traffic control communication, navigation meteorology) 4. Raw materials and geology of medical steel, iron-iron, chromium and manganese ore are selected from blast furnaces of 600 cubic meters or more and their supporting sintering, coking blast furnaces of 300-600 cubic meters (including 300 cubic meters) and their supporting sintering, coking blast furnaces 100 cubic meters or less and their supporting sintering, and coking converters/kloc-0. Electric furnace and supporting continuous casting machine 15-30 ton converter and electric furnace (including 15 ton) 5 ton and below electric furnace new refractory ordinary refractory 100 mm and below welded pipe and seamless tube rolling mill 76 mm and below ordinary steel blooming mill, slag mill, large and medium-sized steel rolling large ferroalloy (except ferrosilicon and blast furnace ferromanganese) 90 square meters and above sintering machine/KLOC-0. 800 KVA-6000 KVA ferrosilicon (copper smelting and copper electrolysis of various carbon products with a capacity of 20,000 tons or less, nonferrous metal smelting of tungsten, tin and antimony (heavy nonferrous metals, light nonferrous metals, precious metals, rare and rare earth metals), electrolytic aluminum with a capacity of 50,000 tons or more, large and medium-sized nonferrous metal smelting, large and medium-sized nonferrous metal plates, strips and foils, rare earth smelting and separation, superconducting raw material chemical industry (including petrochemical industry) Large and medium-sized chemical minerals such as pyrite, phosphate rock, potash mine, boron mine, natural alkali, natural mirabilite, natural mirabilite and alunite are selected from 1-50000 tons of caustic soda (excluding 1000 tons) 18000 tons and above soda ash 15000 tons and. 50,000 tons of carbon combustion and supporting devices, catalysts for recycling waste rubber (rubber and plastic) resources, chemical additives for rubber processing (including wheel tires, power tires, ordinary pipes, plates, belt products, rubber shoes, daily rubber products, etc.). ), high-efficiency, low-toxicity and low-residue pesticides, raw materials and agricultural intermediates, large and medium-sized fine chemical products, radial tires (654.38+10,000 sets and above of truck tires and 300,000 sets and above of light truck and passenger car tires), some coatings (including grease paint, natural resin paint, phenolic resin paint, asphalt paint and thinner), large and medium-sized synthetic ammonia, nitrogen fertilizer, phosphate fertilizer, potash fertilizer and compound fertilizer, small potash fertilizer, small synthetic ammonia, nitrogen fertilizer and compound fertilizer. Some dyes (including sulfur dyes and reduced indigo), large and medium-sized basic chemical raw materials (including inorganic and organic raw materials), new carbon black photosensitive materials and magnetic recording materials (including low-grade cassette tapes and floppy disk processing lines), feed additives fine chemicals 1000 tons and below, oxalic acid 5 million tons and above, crude oil processing 2.5 million tons and above, crude oil processing 100- Raw materials: 6.5438+10,000 tons and above ethylene project: 60,000 tons and above polyolefin synthetic resin: large and medium-sized other synthetic resins and engineering plastics: special rubber and large and medium-sized synthetic rubber: 30,000 tons and below: polyolefin synthetic resin: building materials: nonmetallic minerals: nonmetallic minerals: granite and marble processed products: bulk cement loading and unloading, storage and transportation facilities: new inorganic nonmetallic materials: plastic doors and windows, wallpaper, 600,000 tons and above cement clay hollow brick, 600,000 tons and above industrial waste residue production building materials, cement special cement, cement pressure pipe, 20,000-80,000 tons of cement sleeper rail, small cement (excluding 20,000 tons), rock wool production line, 1. 8 million tons and below straw board, Glass fiber reinforced new refractory raw material rod cement mining support 2.5 million weight boxes and above float glass 360,000 pieces and above building sanitary ceramics 700,000 square meters and above glazed tiles destroy farmland solid clay bricks, medicines and medicines, new anticancer drugs, biochemical drugs, Chinese patent medicines, anti-aging tonic preparations (except those meeting GMP standards), vaccines, chemical raw materials and intermediates, large X-ray machines and CT equipment for livestock and poultry, Chinese herbal pieces, family planning, drugs, biological products, pharmaceutical machinery, forest industry, development of wood production base, construction of wood-based panel manufacturing industry, including particleboard 6,543.8+0.5 million cubic meters, fiberboard 0.5 million tons, plywood 6,543.8+0.5 million cubic meters, forest chemical industry/KLOC-0.0 million cubic meters and below plywood/KLOC-0.5 million cubic meters and below carved board 0.5 million tons and below fiberboard geological exploration. Mechanical and electronic industrial machinery single-machine thermal power generation equipment with a capacity of 200,000 kilowatts and above and main supporting equipment: hydroelectric power generation equipment, nuclear power generation equipment 1 10000 volts and above complete sets of power transmission and transformation equipment, special equipment for lifting and transportation, special facilities designated by the state for casting, forging, electroplating and heat treatment, special equipment designated by the industry such as mechanical products, rollers, industrial boilers and bottles, petrochemical equipment molds, precision instruments, Small transformers, ordinary wires and cables, ordinary AC and split horsepower motors, high and low voltage switchgear and other electrical products, special equipment for heavy mines, precision special-shaped hydraulic and pneumatic seals, precision special-shaped bearings, ordinary machine tools, ordinary bearings, ordinary basic parts, ordinary general instruments and meters, precision civil aircraft construction, CNC machine tools and supporting tools and measuring tools, meters and devices, medical equipment, postal equipment of 35,000 tons and above, Ship manufacturing facilities of 5000 tons and above, civil ship manufacturing facilities of 35000 tons and below, large-scale combine harvesters, special-shaped powder metallurgy products slipways of 5000 tons and below (excluding 5000 tons), large-scale integrated circuits designated by the state, special-purpose circuits, large and medium-sized computers and external electronic special-purpose process equipment and special materials, Large-scale communication and navigation special equipment, electronic computer software development and production microelectronic process equipment, small and micro computers and external equipment, emerging special electronic components, color picture tubes, glass shells and supporting components designated by the state for household electronic products. Heavy vehicles designated by the state for the automobile industry, light vehicles designated by the state for the automobile industry, modified vehicles, jeeps, key automobile parts in motorcycle industry planning, automobile parts outside the automobile industry planning designated by the state, 7. 8. National defense industry and national defense research institutes directly serve national defense military products and special supporting products for national defense. Light salt mining in textile industry (including sea salt, lake salt, well salt and mineral salt), sugar production (500- 1000 tons/day), plastic products for sugar production, polyester containers, tin toys, thermos bottles (1000 tons/day) and pulp (commercial pulp with an annual output of 50,000 tons and above).
50,000 tons and above synthetic fatty alcohol 70,000 tons and above alkylbenzene 30,000 tons and above sodium tripolyphosphate.
65,438+50,000 tons and above nonionic surfactant1-50,000 tons of pulp paper (excluding10,000 tons). Grain and oil processing includes rice milling, grinding and vegetable oil processing to synthesize detergent raw materials, large and medium-sized daily-use ceramic leather and its products, wooden pencils, washing powder below 30,000 tons, soap below 654.38+0.5 million tons. Liquid detergent 0.5 weighbridge and metering lever for sugar production (daily processing capacity of 500 tons) 300 tons and below beverage 1 10,000 tons and below canned food 1 10,000 tons and below monosodium glutamate photographic paper (except for the localization of photosensitive materials), liquor, beer spinning and weaving polyester chips 60,000 tons and above, large and medium-sized synthetic fibers and raw materials wool spinning, cotton spinning and silk weaving, Reeling 225,000 tons and above, large and medium-sized pure chemical fiber spinning wool with 50,000 tons and above of terephthalic acid, ordinary artificial fur with imitation silk, polypropylene fiber, polyester filament, chemical fiber carpet with 50,000 tons and above, all kinds of textile yarns with internal milling amine and nylon 66 salt (export accounts for more than 70%), printed and dyed finished products with 50,000 tons and above, and clothing non-woven fabrics with 750,000 tons and below. 9. Science and technology business room: intermediate test, industrial test and open laboratory of national key science and technology projects and high-tech key projects 10. Culture, education, health, broadcasting, sports, press and publication teaching facilities, professional theater rehearsals, beauty dance rooms, etc. are equivalent to local civil building standards. Cultural centers (stations), art troupes, libraries, archives, cultural relics protection, book distribution outlets, sanitation, epidemic prevention and quarantine facilities, maternal and child health care, radio stations above the provincial level and their transmission and forwarding systems, TV stations above the provincial level and their transmission and forwarding systems, family planning facilities of news, children, science and education, art film studios, small stadiums (gymnasiums), athletes' training rooms, etc. are equivalent to local civil building standard museums, books and newspapers printing plants designated by the state, State-designated publishing houses, newspapers and periodicals, feature film studios, record-making factories (cities), county-level self-made TV stations, non-state-designated books, newspapers and periodicals, printing and printing factories, non-designated publishing houses and newspapers 1 1. Commodity inspection, customs and frontier defense facilities for commerce, supply and marketing, grain, cotton and oil processing industries (flour mills, rice mills, oil presses, pickles, soy sauce, vinegar, etc.). Waste from food processing (candy, biscuits, chocolate) is used to process food. Instant noodles etc. Low-grade catering service outlets (toilets, repair outlets, restaurants, sales stores, etc.) of soybean and corn comprehensive processing plants. ) 12. Urban construction Urban water supply and drainage facilities, water-saving facilities, urban gas central heating sewage treatment plants, urban roads, bridges (including overpasses), underground railways, public transport waste treatment plants and transfer stations are allowed to be built with the approval of the competent authorities. 13. other business premises built by seismic network and scientific research institutions, marine and marine survey and monitoring facilities and business premises, business premises and facilities of scientific research institutions, surveying and mapping facilities, technical supervision and technical supervision stations, special care and social welfare facilities of the people's government, social welfare factories (except industries and products restricted by the state), scenic spot protection and road construction in tourist areas, public security detention centers for hydropower and communication facilities, Air-raid shelter, detention center, public security technical room, fire-fighting facilities, judicial and prison safety facilities, technical room, inspection and reconnaissance facilities (including reconnaissance, technical room, pre-trial room and temporary detention room), military engineering, military products, civil air defense projects for weapons and equipment maintenance and repair 14. Comprehensive (1) pollution control, environmental protection and energy-saving projects (2) recovery projects due to natural disasters (3) foreign government grants and other foreign donations to arrange investment (4) urban and rural individual houses, geological field workers' residential bases, various school staff houses, student dormitories, research institute houses, northern energy-saving houses, general civil houses (including commercial houses), over-standard single-family houses, villa-style houses (5 Comprehensive utilization of resources (using resources such as "three wastes" and associated minerals to generate electricity and use various combustible venting associated gas turbines) (7) Storage facilities (grain, cotton, oil, petroleum, commerce, cold storage, national and local material storage, commerce, supply and marketing storage facilities, fruit storage, etc. [Note] "Northern Energy-saving Residence" refers to the residence in the northern heating area that meets the requirements of the Ministry of Construction, the State Planning Commission, the State Economic Commission and the State Building Materials Bureau (87) No.514, that is, the Design Standard for Energy Efficiency of Civil Buildings. Note: 1. The industries listed in this table refer to those classified by national economy, not by administrative departments. 2. The tax items and tax rates listed in this table are calculated according to the unit project of fixed assets investment projects. 3. Except for the renovation project with 0% tax rate, all renovation projects are evaluated according to the project construction investment, and the tax rate is 10%. 4. Except for investment in renovation, the tax rate of other fixed assets investment projects not listed in this table is 15%. 5. Projects prohibited by the state from development need not be regulated by this tax, but should be handled separately. See Schedule 2 List of Projects Prohibited by the State for details. 6. Unless otherwise specified, the production capacity refers to the annual production capacity. Projects prohibited by industrial countries 1. Aquaculture and fruit production of farmland occupied by agriculture, forestry and water conservancy. 2. In the energy industry, coal is mined without a license, and condensing coal-fired generator sets with a single unit capacity of less than 25,000 kilowatts (except in areas where coal cannot be shipped out and the power grid cannot send it out) are all kinds of small diesel generator sets. Black metal mines with backward raw materials and unlicensed mining equipment for geological and medical steel, indigenous coking of two-high hot tandem mill, indigenous sintering of ferroalloy 1.800 KVA and below (except seasonal hydropower)/various small rolling mills with no blank source of KLOC-0/.8 square meters and below, small indigenous mineral processing of non-ferrous gold and small cyanide refining of copper and aluminum, and electrolytic aluminum processing of less than 50,000 tons (new Unlicensed mining of non-ferrous metals and gold, magnesium smelting with rare earth minerals below 3,000 tons and aluminum alloy doors and windows and decorative products for industrial pure silicon buildings, copper and aluminum furniture and decorations below 6,000 tons, rare earth separation chemicals below 6,000 tons (including petrochemical industry) PVC and polyethylene, General chemical reagent for styrene and other synthetic resin devices General ion exchange resin calcium carbide acetic acid unsaturated polyester resin PS version electrolytic hydrogen peroxide and 3500 tons or less anthraquinone hydrogen peroxide 500 tons or less dye 5000 tons or less coating (oil painting pigment, natural resin coating, phenolic resin coating, asphalt paint) calcium carbide 654.38+100000 tons or less (except seasonal calcium carbide production). 3,500 tons and below sulfuric acid process titanium dioxide 2,500 tons and below anhydrous hydrogen fluoride cyanidation process plexiglass 7,000 tons and below sodium chromate 6,543.8+0,000 tons and below citric acid industrial planning disposable injection equipment 654.38+/kloc-0,000 tons and below carbon black 40,000 tons and below small soda ash 65,438 caustic soda belts and products other than those designated by the state, The primary processing of crude oil in chemical mines for unlicensed exploitation of rubber products such as family planning products and corresponding supporting secondary processing devices, 65,438+10,000 tons of public auxiliary production engineering building materials for unlicensed exploitation of crude oil, 20,000 tons of mechanical shaft kiln cement (except special cement), and four-machine kiln and below unlicensed flat glass 1 10,000 boxes and below. Float glass 4. Mechanical and electronic industrial machinery and cans processing equipment The Ministry of Mechanical and Electronic Affairs officially announced 1 1 a batch of 459 products that require elimination within a time limit. The Catalogue of the First and Second Batch of Products Suggested to Control the Development of Machinery Industry published by the former Machinery Committee restricted the new products. Electronic products outside the national planning. There are 6 cars and motorcycles outside the automobile industry planning. Light small leather goods factory in textile industry (below 30,000 standard sheets) prints tin cans, plastic woven bags, pianos, organ, electronic organ, ordinary artificial leather metal cans and cans, paper-based composite soft packaging products and soft plastic disposable packaged drinks, household refrigerators, freezers, washing machines, vacuum cleaners, electric fans, air conditioners and compressors, electric water heaters, microwave ovens and gas water heaters with an annual output of 1 10,000 tons or less. Non-brand sewing machines, bicycles, electronic watches, mechanical watches, electric ovens, rice cookers, induction cookers, mechanical typewriters, refrigerators, compressors, black-and-white and color films, photographic paper, zippers, toothpaste of less than 30 million pieces, fireworks, weaving, wool of less than 2,000 spindles, wool of less than 5,000 spindles, cotton of less than 20,000 spindles, and printing and dyeing with pollution-free control measures.