国务院批转国家税务总局工商税制改革实施方案的通知 CIRCULAR OF THE STATE COUNCIL ON THE APPROVAL AND TRANSMISSION OF THE APPLI

iting conditions.

　　（2） Land Appreciation Tax

　　Land Appreciation Tax （hereinafter referred to as LAT） is formulated in order to adjust properly the unduly high profit from real estate transactions. LAT is levied in the transaction stage of rea

l estate and on the appreciation amount of the proceeds from transaction. The appreciation amount shall be the balance of proceeds received by the tax payer on the transfer of real estate， after deducting the deductible items. The deductible items mainly consist of the sum paid for the acquisition of land use right， coats and expenses for the development of land， costs and expenses for the construction of new building for sale and facilities and the taxes related to the sale of real estate etc.

　　LAT shall adopt 4 level progressive rates as follows： For that part of the appreciation amount not exceeding 50% of the sum of deductible items， the tax rate shall be 30%； For that part of the appreciation amount exceeding 50%， but not exceeding 100%， of the sum of deductible items， the tax rate shall be 40%； For that part of the appreciation amount exceeding 100%， but not exceeding 200%， of the sum of deductible items， the tax rate shall be 50%； For that part of the appreciation amount exceeding 200% of the sum of deductible items， the tax rate shall be 60%.

　　（3） Securities Transaction Tax

　　Turn present measure to levy Stamp Tax on stock transaction into Securities Transaction Tax. Due to the fact that the Securities Law of the People's Republic of China is in the process of being examined by the Standing Committee of the National People's Congress， levy of the Securities Transaction Tax shall be introduced a little later for convenient dovetail.

　　（4） Urban and Rural Maintenance and Construction Tax

　　To reflect the correspondence principle of suing municipal facilities and tax liability， changes shall be effected in Urban and Rural Maintenance and Construction Tax from the present practice of an additional amount on turnover tax to calculation on the basis of sales proceeds； Present irrational tax rate structure shall be changed， for municipalities tax rate is 0.6%， for counties and township tax rate is 0.4%， for places except the above tax rate is 0.2%， Urban and Rural Maintenance and Construction Tax should be made one of the main taxes in local tax system. Foreign funded enterprises not liable to pay Urban and Rural Maintenance and Construction Tax at present should also become its taxpayers.

　　（5） Land Use Tax

　　Tax amount of Land Use Tax shall be increased properly， its applicable scope shall be enlarged， and devolution of administrative power shall be effected as appropriate.

　　（6） Other taxes to be regulated

　　i. Abolish Market Transaction Tax， Cattle Transaction Tax， Special Tax on Oil Fuel， Bonus Tax and Wages Adjustment Tax； ii. Merge Special Consumption Tax into Consumption Tax performing special adjustment function， and Salt Tax into Resource Tax； iii. Abolish Urban Estate Tax and License Tax on Vehicle and Vessel Use on foreign funded enterprises and foreign nationals， apply uniformly House Tax and Vehicle and Vessel Use Tax， and increase properly existing relatively low tax rate and tax amount； iv. Transfer Slaughter Tax and Entertainment Tax to localities； v. Start to levy Estate Tax.

　　32 kinds of taxes in the industrial and commercial tax system in China shall be reduced to 18 kinds of taxes after there form， tax system structure tends to be more rational， and its high efficiency and simplicity shall be realized preliminarily.

　　6. Reform on Administrative System of Tax Collection

　　After application of above reforms， a tax system structure adaptable to the requirement of socialist market economy system shall be formed. Simultaneously， reform on administrative system of tax collection must be promoted， thoroughly change the present situation that the administrative system of tax collection is not strict and the measures for tax collection are out of date， raise the administrative level of tax collection fundamentally， set up a scientific and strict administrative system of tax collection， so as to guarantee the impleme

ntation and application of tax laws and establish normal order in taxation.

　　（1） Set up universal tax return filing system. Tax return filing is the essential link for tax payers to fulfill their tax liability. Establishment of the system shall be helpful for forming a self-controlled mechanism for tax payers， enhancing the tax consciousness of the citizens， which is a basic project for tax authorities to perform effective administration of tax collection. After the establishment of tax return filing system， whoever fail to file returns in time， or file deceptive returns shall be considered as misbehavior of fiscal evasion and be penalized strictly according to law.

　　（2） Actively promote tax agency system. A system with social medium agencies such as public accountant offices， lawyers' offices etc. to manage tax affairs on behalf of tax payers， should be carried out according to international general practice， making the system gradually become an dispensable link in the administration of tax collection.

　　（3） Accelerate the process of computerization in the administration of tax collection. International experience has proved that it is the only way to build up a strict and efficient tax collection monitoring and controlling network through adopting advanced technology and facilities such as computers etc. in the administration of tax collection， which is also helpful for reducing the cost in tax administration. Due to the fact in our country that the scattered tax payers are relatively more， the foundation for computer management is not yet well laid， it may be considered to start computerization from the cities and the administration of tax collection in important taxes， then gradually shape a nation-wide computerization net covering the country both in length and width in administration of tax collection.

　　（4） Set up strict tax investigation and inspection system. After general application of tax return filing and tax agency systems， the main man-power of tax authorities shall turn to day-to-day important tax investigation and inspection， forming three-in-one administrative pattern of tax collection with tax return filing， tax agency and tax investigation and inspection， simultaneously supplemented with severe penalty for fiscal evasion behavior.

　　（5） To suit the needs of tax sharing system， organize two sets of tax organizations of the Central and local authorities.

　　（6） Determine the basic norms in taxation to meet the requirements of socialist market economy. At present， it is especially necessary to emphasize： Tax payers must pay their tax according to law， tax authorities must collect Tax according law； Tax must be levied according to the rate stipulated in the provisions of tax law， tax cannot be contracted and tax rate cannot be altered arbitrarily； All sales proceeds must be levied with tax to resist erosion on tax base； The tax that should be levied according to the value must be done so， eliminate the current policy of no tax on the proceeds resulted from increased price in some industries； Except tax exempt or reduced items stipulated in the tax law， governments at all levels and departments shall not create any precedent of tax exemption or reduction.

　　（7） The legislative power to build up central tax， and local tax uniformly applied through the country， shall be vested in the Central Government.

　　（8） Enforce legal system in taxation， speed up the completion of legislative procedure for tax law and regulations； Setup gradually the mutually independent and restrictive mechanism with tax law legislation， jurisdiction and enforcement.

　　After application of the above measures， a new pattern of tax administrative management shall be formed with four systematic lines of tax law and regulations， administration of tax collection， tax investigation and inspection， and tax review and appeal equally stressed， mutually harmonized and restrictiv

e.

　　The Application Program for Industrial and Commercial Tax System Reform shall come into effect on January 1st， 1994 in the whole country

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