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LIST OF THE PROJECTS OF CHARGES (FUNDS) ON WHICH NO BUSINESS TAX IS LEVIED (THE FIFTH GROUP) |
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(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) |
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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 : |
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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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