国务院关于房地产建设进口物资税收问题的通知

dual in any trading form for construction （including reconstruction and extension） of guesthouses， hotels， office buildings， villas， apartment buildings， residential buildings， places for business and shopping， places and shops of recreation and service trades， shops and houses of catering trade， or for any other real property projects， whether to be sold， assigned， leased or for self-utilization， or for mixed utilization with productive factory buildings， shall be imposed of customs duties and import related taxes by the statutory tax rates.

　　3. This Circular shall enter into force on May 1， 1995. Those imported building commodities and equipment for foreign investment projects the contracts of which have been approved before under the statutory procedure for examination and approval， or for the construction projects of domestic enterprises which have been before approved to bring into line with the state or local plan of capital construction projects to start under the statutory procedure for examination and approval， which may enjoy reduction of or exemption from customs duties and import-related taxes according to the original stipulations， shall continue to enjoy that preferential treatment within the scope of the total investment approved. In case of discrepancy between this Circular and any previous stipulations， this Circular shall prevail.

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