现将《中华人民共和国建筑税暂行条例》发给你们,请遵照执行。为了切实控制固定资产投资规模,坚决执行“三保三压”方针,各地区、各部门应当对在建的楼堂馆所项目进行认真检查清理,凡未列入国家计划的,应当立即下马;具备一定规模,确需继续建设的,应当严格审批,并按《暂行条例》规定征收30%的建筑税。 Now “the People’s Republic of China Construction Tax Provisional Regulations” issued to you, please follow the implementation. In order to effectively control the scale of investment in fixed assets and resolutely implement the principle of “three guarantees and three guarantees,” all regions and departments should conscientiously inspect and clean the projects under construction in the hall. Those who are not listed in the state plan should immediately dismount ; Have a certain scale, do need to continue construction, should be strictly examined and approved, and in accordance with “Provisional Regulations” levied 30% building tax.