国务院关于房地产建设进口物资税收问题的通知

国务院关于房地产建设进口物资税收问题的通知  

国发（1995）10号
（April 23， 1995）
颁布日期：19950423 　实施日期：19950501 　颁布单位：国务院

　　In order to strictly control the scale of investment in fixed assets， adjust investment structure， guide the investment orientation， and promote the coordinated development of real property construction and the national economy， the present Circular is hereby issued concerning imposition of customs duties， value-added tax and consumption tax on importation （hereinafter referred to as import-related taxes ） of different kinds of commodities and equipment for real property construction.

　　1. Those imported commodities and equipment required for the productive projects and projects involving new and high technology， education， public health， scientific research or infrastructure facilities with foreign investment or in some special areas （special economic zones， bonded areas， the national economic and technology development areas， frontier economic cooperation zones， Shanghai Pudong New Zone and the state tourist and holiday zones） and for construction of productive factory buildings or storage facilities to be sold， assigned or leased， which enjoy preferential treatment of reduction of or exemption from customs duties and import-related taxes under present stipulations shall continue to enjoy that preferential treatment under the strict supervision and administration by the customs.

　　2. All those commodities and equipment imported by any area， enterprise， organization or indivi

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