国发（1994）24号
（April 19， 1994）
颁布日期：19940419 　实施日期：19940419 　颁布单位：国务院

The policy of the Central Party Committee and the State Council on strengthening the macro-control demands that the departments of taxation affairs at all levels should administer the taxation according to law， strengthen the levy of taxation， stop up loopholes of tax reduction and exemption， reinforce and perfect the macro-control， thus to insure the state revenue. Accordingly， the State Council and its relevant departments have already ceased to approve all temporary reduction of or exemption from custom duty， import-related value-added tax and consumption tax （hereinafter referred to as “import-related tax”）， and clarified all the regulations on reduction of and exemption from custom duty and import-related tax. But， since this year， there are still many localities and units applying to the State Council and relevant departments for approval of custom duty and import-related tax reduction and exemption. In order to exercise stricter control of the reduction of or exemption from custom duty and import-related tax， strengthen the imposition and administration of taxation， bring into play the role of the taxation as a means of regulating the state economy， insure the smooth reform of the state financial and taxation system， this Circular is to articulate on the relevant issues as following：

1. The custom duty and import-related tax belong to the central government， which is one of the important means to regulate the state macro-economy， and also one of the important sources of central government's revenue. No organizations， localities， units， or individuals shall have power to determine reduction of or exemption from these kinds of taxes.

2. No localities or departments shall be permitted to apply to the State Council or relevant departments for approval of the reduction of and exemption from custom duty or import-related tax. From now on the State Council and its relevant departments shall not accept or approve such kind of application. Localities or departments should mainly rely on its own resources to overcome its own difficulties. With regard to the difficulties of those poor areas and special difficulties resulting from serious natural disasters， as a principle they should be solved by self-rescue through production or financial allowances at their own levels.

3. The Committee on Custom Duty Regulation under the State Council， the Ministry of Finance and the General Bureau of Taxation Affairs shall continue to clarify the current regulations on reduction of and exemption from the custom duty and import-related tax， and shall submit to the State Council a detailed list of items one by one， and with its decision on it attached. Those regulations on tax reduction and exemption that are in compliance with international practice and demands of building up of socialist market economy， shall be remained effective and promulgated to the public after revision and rearrangement. Those few existing tax reductions and exemptions based on regulations for consideration of industrial policy and other special needs shall only be effective within the term stipulated or the quotas specified. Once the term expires or the quotas run out， they shall all be terminated. The term shall not be extended and the quotas shall not be increased. Except the above situations， all other tax reduction and exemption regulations shall be cleared up and annulled in groups before the end of 1995.

4. Custom duty and import-related taxes are one of the important means to regulate the state's macro-economy， and the policy of uniform， standardization， equality and openness should be implemented in this regard. The state government shall readjust the rate of custom duty and import-related taxes from time to time to satisfy the needs of industrial development， macro-control of economy and the expansion of economic exchanges with foreign countries. All localities and departments may forward their suggestions on the tax structure and tax rate to the Committee of Custom Duty Regulation under the State Council （its office is established in the State Economy and Trade Commission）， the Ministry of Finance and the General Bureau of Taxation Affairs. After joint discussion， the above three departments shall submit their opinion to the State Council for a decision.

5. The Customs and the departments of taxation affairs should take concrete measures to strengthen the administration of taxation and strictly implement all regulations on taxation. All localities and departments should takeover-all interest of state as its aim， protect the sanctity of tax statutes and regulations， and assist the work of taxation. Any violation of the tax law， any expansion of tax reduction and exemption without authorization shall be punished seriously.