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LIST OF THE PROJECTS OF CHARGES (FUNDS) ON WHICH NO BUSINESS TAX IS LEVIED (THE FIFTH GROUP)
 
(Notice of the Ministry of Finance and the State Administration of Taxation on Distributing the List of the Projects of Charges (Funds) on Which No Business Tax Is Levied (the Fifth Group) (No. 117 [2002] of the Ministry of Finance and the State Administration of Taxation), August, 12, 2002: In accordance with the relevant provisions in the Notice on Adjusting the Business Tax Policies on Administrative and Institutional Charges (Funds) of the Ministry of Finance and the State Taxation Administration (No. 5 [1997] of the Ministry of Finance), we hereby promulgate the name list of the fifth group of projects of charges (funds) on which no business tax is levied. No business tax shall be levied on the projects of charges (funds) enumerated in the name list as of August 1, 2002. The tax amount which has been collected before shall not be refunded, and that which is not collected shall not be supplemented.

With respect to the projects of charges (funds) enumerated in the name list, if any project is clearly adjusted by the document issued by the State Development Planning Commission and the Ministry of Finance to be under the operation of service charge, business tax shall be levied on such a project as of the date of its adjustment)

     
     
SUBJECT : BUSINESS TAX EXEMPTION; 5TH BATCH
ISSUING DEPARTMENT : MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA, STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 08/12/2002
IMPLEMENT DATE : 08/01/2002
LENGTH : 2,250 words
TEXT :
LIST OF THE PROJECTS OF CHARGES (FUNDS) ON WHICH NO BUSINESS TAX IS LEVIED (THE FIFTH GROUP)


Serial No.: 1
Projects: fee for examination and inspection or regular inspection of passenger ropeway operation
Approval No.: No. 10 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 2
Projects: fee for examination and inspection of pressure pipe components manufacture
Approval No.: No. 10 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 3
Projects: fee for examination and inspection or regular inspection of pressure pipe installation
Approval No.: No. 10 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 4
Projects: fee for examination of practicing qualification of cotton quality inspector
Approval No.: No. 32 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 5
Projects: cost of making the cotton quality inspector registration certificates
Approval No.: No. 32 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 6
Projects: fee for monitoring radioactivity on the spot
Approval No.: No. 47 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 7
Projects: fee for approving the type of measuring instruments of International Organization of Legal Metrology
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 8
Projects: fee for appraising the design of measuring instruments of International Organization of Legal Metrology
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 9
Projects: fee for appraising metrological authorization
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 10
Projects: cost of making the "Certificate of Public Metrological Standards"
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 11
Projects: cost of making the "Certificate for Grading Standard Substance"
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 12
Projects: fee for appraising metrological evaluators and metrological verifiers
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 13
Projects: cost of making the "Metrological Evaluator Certificate" and the "Metrological Verifier Certificate"
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 14
Projects: fee for appraising metrological standards
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 15
Projects: fee for the certificate of appraising metrological standards
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 16
Projects: fee for the certificate of metrological authorization
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 17
Projects: fee for the permit of producing and maintaining measuring instruments
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 18
Projects: fee for appraising the permit of producing measuring instruments
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 19
Projects: fee for appraising the permit of maintaining measuring instruments
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 20
Projects: fee for the approval certificate for the new product type of domestic measuring instruments
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 21
Projects: fee for appraising the new product design of testing the sample of domestic measuring instruments
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 22
Projects: fee for examining the new product grading and appraising of the standard substance of domestic measuring instruments
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 23
Projects: fee for approving the formal type of imported measuring instruments
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 24
Projects: fee for approving the temporary type of imported measuring instruments
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 25
Projects: fee for appraising the design of imported measuring instruments
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 26
Projects: fee for qualification certificate for metrological certification
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 27
Projects: metrological certification fee
Approval No.: No. 72 [2001] of the Ministry of Finance
Administrative Department: Quality inspection departments

Serial No.: 28
Projects: fee for evaluating nuclear safety technology
Approval No.: No. 21 [2001] of the Ministry of Finance
Administrative Department: Environmental protection departments

Serial No.: 29
Projects: fee for the registration of athletes and athletes groups
Approval No.: No. 39 [2001] of the Ministry of Finance
Administrative Department: Physical culture departments

Serial No.: 30
Projects: fee for the formalities for athletes to change a club
Approval No.: No. 39 [2001] of the Ministry of Finance
Administrative Department: Physical culture departments

Serial No.: 31
Projects: fee for evaluating and cognizing the levels (dans) of players of Chinese Weiqi
Approval No.: No. 39 [2001] of the Ministry of Finance
Administrative Department: Physical culture departments

Serial No.: 32
Projects: fee for cognizing the grades of drivers
Approval No.: No. 39 [2001] of the Ministry of Finance
Administrative Department: Physical culture departments

Serial No.: 33
Projects: fee for signing up to join sports competition
Approval No.: No. 39 [2001] of the Ministry of Finance
Administrative Department: Physical culture departments

Serial No.: 34
Projects: cost of making forest property certificates
Approval No.: No. 43 [2001] of the Ministry of Finance
Administrative Department: Forestry departments

Serial No.: 35
Projects: fee for surveying forest property
Approval No.: No. 43 [2001] of the Ministry of Finance
Administrative Department: Forestry departments

Serial No.: 36
Projects: cost of making motor vehicle registration certificates
Approval No.: No. 67 [2001] of the Ministry of Finance
Administrative Department: Public security departments

Serial No.: 37
Projects: fee for registering the mortgage of motor vehicles t
Approval No.: No. 67 [2001] of the Ministry of Finance
Administrative Department: Public security departments

Serial No.: 38
Projects: fee for appraising the readings for elementary and high schools
Approval No.: No. 79 [2001] of the Ministry of Finance
Administrative Department: Educational departments

Serial No.: 39
Projects: fee for signing up and having the examination of the study for a professional master's degree by those in employment
Approval No.: No. 1226 [2001] of the State Development Planning Commission
Administrative Department: Educational departments

Serial No.: 40
Projects: cost of making the "Price Valuator Certificate"
Approval No.: No. 88 [2001] of the Ministry of Finance
Administrative Department: Price departments

Serial No.: 41
Projects: fee for training workmen in offices directly under the CCCPC
Approval No.: No. 92 [2001] of the Ministry of Finance
Administrative Department: Administration Offices Directly under the CCCPC

Serial No.: 42
Projects: fee for appraising workmen in offices directly under the CCCPC
Approval No.: No. 92 [2001] of the Ministry of Finance
Administrative Department: Administration Offices Directly under the CCCPC

Serial No.: 43
Projects: fee for signing up to attend the CPA examination and the examination fee
Approval No.: No. 527 [2001] of the State Development Planning Commission
Administrative Department: Financial departments

Serial No.: 44
Projects: cost of making the CPA examination handbooks
Approval No.: No. 527 [2001] of the State Development Planning Commission
Administrative Department: Financial departments

Serial No.: 45
Projects: cost of making the certificate of being qualified for all subjects in the CPA examination
Approval No.: No. 527 [2001] of the State Development Planning Commission
Administrative Department: Financial departments

Serial No.: 46
Projects: fee for the examination of national professional sanitary qualification
Approval No.: No. 2043 [2001] of the State Development Planning Commission
Administrative Department: Departments of public health

Serial No.: 47
Projects: fee for the examination of adolescent camerist pre-qualification grades
Approval No.: No. 925 [2001] of the State Development Planning Commission
Administrative Department: China Federation of Literary and Art Circles

Serial No.: 48
Projects: fee for the examination of professional technicians' ability of computer application
Approval No.: No. 1969 [2001] of the State Development Planning Commission
Administrative Department: Personnel departments

Serial No.: 49
Projects: fee for the examination of professional quality technicians' professional qualification
Approval No.: No. 1969 [2001] of the State Development Planning Commission
Administrative Department: Personnel departments

Serial No.: 50
Projects: fee for the construction of aerial defense basement at a changed place
Approval No.: No. 9 [2001] of CCCPC
Administrative Department: People's aerial defense offices

Serial No.: 51
Projects: fee for reclaiming cultivatable land
Approval No.: The Law of Land Administration
Administrative Department: Departments of land and resources

Serial No.: 52
Projects: fee for having the land unused
Approval No.: The Law of Land Administration
Administrative Department: Departments of land and resources

Serial No.: 53
Projects: cost of making the internal periodical of "The Party's Work Style and Disciplines"
Approval No.: No. 38 [2001] of the Ministry of Finance
Administrative Department: Central Commission for Discipline Inspection of the CPC

Serial No.: 54
Projects: funds prepared for nuclear accidents out of the field
Approval No.: No. 90 [2001] of the Ministry of Finance
Administrative Department: Commission of Science, Technology and Industry for National Defense, financial departments of the relevant provinces

Serial No.: 55
Projects: fee for cognizing teacher qualification
Approval No.: No. 4 [2002] of the Ministry of Finance
Administrative Department: Educational departments

Serial No.: 56
Projects: cost of making the teacher qualification certificate
Approval No.: No. 4 [2002] of the Ministry of Finance
Administrative Department: Educational departments

Serial No.: 57
Projects: judicial examination fee
Approval No.: No. 6 [2002] of the Ministry of Finance
Administrative Department: Judicial administration departments

Serial No.: 58
Projects: fee for marital registration (including the cost of making the certificate)
Approval No.: No. 7 [2002] of the Ministry of Finance
Administrative Department: Civil affairs departments

Serial No.: 59
Projects: fee for search report of utility model patent
Approval No.: No. 185 [2002] of the State Development Planning Commission
Administrative Department: State Intellectual Property Office

Serial No.: 60
Projects: fee for requesting suspension procedures
Approval No.: No. 185 [2002] of the State Development Planning Commission
Administrative Department: State Intellectual Property Office

Serial No.: 61
Projects: fee for the examination of appraisal of the professional skills in the railway industry
Approval No.: No. 435 [2002] of the State Development Planning Commission
Administrative Department: Railway departments

Serial No.: 62
Projects: cost of making the certificate for special operation
Approval No.: No. 434 [2002] of the State Development Planning Commission
Administrative Department: Administration for safe production

Serial No.: 63
Projects: cost of making the foreign expert certificate
Approval No.: No. 18 [2002] of the Ministry of Finance
Administrative Department: State Bureau of Foreign Experts Affairs

Serial No.: 64
Projects: cost of making the IC card of tour guide certificate
Approval No.: No. 32 [2002] of the Ministry of Finance
Administrative Department: Tourism departments

Serial No.: 65
Projects: cost of making the "Operational Permit for Basic Telecommunication Business"
Approval No.: No. 37 [2002] of the Ministry of Finance
Administrative Department: Information industry departments

Serial No.: 66
Projects: cost of making the "Operational Permit for Trans-regional Value-Added Telecommunication Business"
Approval No.: No. 37 [2002] of the Ministry of Finance
Administrative Department: Information industry departments

Serial No.: 67
Projects: cost of making the "Operational Permit for Value-Added Telecommunication Business"
Approval No.: No. 37 [2002] of the Ministry of Finance
Administrative Department: Information industry departments

Serial No.: 68
Projects: cost of making the "Permit for Telecommunication Equipment to Access to the Network"
Approval No.: No. 37 [2002] of the Ministry of Finance
Administrative Department: Information industry departments

Serial No.: 69
Projects: cost of making the accession permit mark
Approval No.: No. 37 [2002] of the Ministry of Finance
Administrative Department: Information industry departments

Serial No.: 70
Projects: cost of making the certificate of import quota for mechanical and electronic products
Approval No.: No. 6 [2002] of the Ministry of Finance
Administrative Department: Ministry of Foreign Trade and Economic Cooperation

Serial No.: 71
Projects: cost of making the import certificate for certain products
Approval No.: No. 6 [2002] of the Ministry of Finance
Administrative Department: Ministry of Foreign Trade and Economic Cooperation

Serial No.: 72
Projects: cost of making the certificate for Taiwan residents to come to the mainland
Approval No.: No. 44 [2002] of the Ministry of Finance
Administrative Department: Pubic security departments

Serial No.: 73
Projects: cost of making the certificate of on-ship operation by laborers to Taiwan
Approval No.: No. 44 [2002] of the Ministry of Finance
Administrative Department: Pubic security departments

Serial No.: 74
Projects: fees charged by the teaching places directly under the Central Radio and TV University
Approval No.: No. 838 [2002] of the State Development Planning Commission
Administrative Department: Educational departments

Serial No.: 75
Projects: sulfur dioxide pollutants discharge fee
Approval No.: No. 6 [1998] of the State Environmental Protection Administration
Administrative Department: State Environmental Protection Administration
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