固定资产投资方向调节税暂行条例.pdf

Interim Provisions of the People ’s Republic of China on Fixed Assets Investment Direction Regulating Tax Interim Provisions of the People ’s Republic of China on Fixed Assets Investment Direction Regulating Tax (Promulgated by Decree No. 82 of the State Council of the People ’s Republic of China on April 16, 1991) Full Text Article 1 With a view to carrying out state industrial policies, controlling investment scope, guiding investment direction, regulating investment structure, strengthening key constructions, and promoting sustained, stable and coordinated development of national economy, the present Provisions are formulated. Article 2 All units and individuals who are engaged in investment in fixed assets within the territory of the People ’s Republic of China are obligated taxpayers (hereinafter referred to as taxpayers) of fixed assets investment direction regulating tax (hereinafter abbreviated to FAID regulating tax) and shall pay FAID regulating tax in accordance with stipulations of the present Provisions. Article 3 Different tax rates shall be applied to FAID regulating tax according to state industrial policy and economic scale of project. Fixed assets investment projects shall have applicable tax rates determined in the light of scale of project unit. Taxable items and tax rates shall be applied according to the FAID Regulating Tax Schedule of Taxable Items and Tax Rates attached to the present Provisions. Fixed assets investment (except investment in replacements and technical innovations) that are not listed in the Schedule of Taxable Items and Tax Rates shall be subject to a tax rate of 15%. Investment in replacements and technical innovations other than those listed within the category of 0% according to the Schedule of Taxable Items and Tax Rates shall be subject to a tax rate of 10%. FAID Regulating Tax Schedule of Taxable Items and Tax Rates may be revised by the State Council when it so decides. Article