In order to support the operation of the Qinghai-Tibet Railway and reduce the operating pressure of the Qinghai-Tibet Railway Company, according to the minutes of the 105th meeting of Premier the State Council’s office in 2001 and the spirit of the State Council’s Reply on Relevant Issues Concerning the Establishment of the Qinghai-Tibet Railway Company (Guo Han [2002] No.66), the policy issues related to taxation during the operation of the Qinghai-Tibet Railway Company are hereby notified as follows:
First, the transportation income and other business income obtained by Qinghai-Tibet Railway Company shall be exempted from business tax, urban maintenance and construction tax and education surcharge, and no business tax shall be levied on the paid income obtained by Qinghai-Tibet Railway Company.
The "transportation income" mentioned in this article refers to the operating income specified in Article 1 of the Notice of State Taxation Administration of The People’s Republic of China on the Collection of Business Tax on Central Railways (Guo Shui Fa [2002] No.44).
The term "other business income" as mentioned in this article refers to other business related to the operation undertaken by the operating unit of Qinghai-Tibet Railway Company in order to reduce the loss of the main transportation industry, mainly including on-road loading and unloading operations, agency work, maintenance fees for special lines and self-owned vehicles, and other income items that are included in the transportation reporting system and unified accounting revenue and expenditure of the transportation industry.
The "paid income" as mentioned in this article refers to the inflated liquidation income generated by Qinghai-Tibet Railway Company and other railway bureaus due to financial simulation accounting in the process of railway financial system reform, including the expenses specified in Article 2 of the Notice of State Taxation Administration of The People’s Republic of China on the Collection of Business Tax on Central Railways (Guo Shui Fa [2002] No.44) that are not subject to business tax.
Two, the business books of Qinghai-Tibet Railway Company and its subordinate units shall be exempted from stamp duty; The contract of carriage of goods signed by Qinghai-Tibet Railway Company shall be exempted from stamp duty, and the stamp duty payable by other parties to the contract shall be levied according to regulations.
Three, the Qinghai-Tibet Railway Company and its subordinate units shall be exempted from resource tax on sand, stone and other materials for their own use; Resource tax shall be levied according to regulations on the sand, stone and other materials mined and sold by Qinghai-Tibet Railway Company and its subordinate units and by other units and individuals.
Four, the Qinghai-Tibet Railway Company and its subordinate units to bear the land and housing ownership for office and transportation business, shall be exempted from deed tax; For the ownership of land and houses for other purposes, deed tax shall be levied according to regulations.
Five, the Qinghai-Tibet Railway Company and its subordinate units shall be exempted from property tax and urban land use tax; Property tax and urban land use tax shall be levied on non-self-use real estate and land according to regulations.
Six, the Ministry of Finance State Taxation Administration of The People’s Republic of China "on the Qinghai-Tibet Railway Construction Notice" (Caishui [2003] No.128) to stop the implementation.
See the attachment for the list of affiliated units of Qinghai-Tibet Railway Company.
This notice shall be implemented as of July 1, 2006, and the tax paid before will not be refunded, and the unpaid tax will not be levied again.
Attachment: List of affiliated units of Qinghai-Tibet Railway Company
Ministry of Finance State Taxation Administration of The People’s Republic of China
January 11th, 2007
Attachment:
List of affiliated units of Qinghai-Tibet Railway Company
Serial number unit name
1 Xining station
2 Xining Railway Depot
3 Delingha Railway Depot
4 Golmud Locomotive Depot
5 Xining power supply section
6 Xining Locomotive Depot
7 Xining Works Section
8 Golmud Works Section
9 Xining public works machinery section
10 Xining Telecommunication Section
11 Xining rolling stock depot
12 Xining Passenger Transport Section
13 Xining housing construction life section
14 Golmud housing construction life section
15 Xining material procurement and supply center
16 Qinghai-Tibet Railway Public Security Bureau
17 Xining Railway Public Security Department
18 Golmud Railway Public Security Department
19 Lhasa Public Security Bureau
20 Lhasa station (Lhasa office)
21 Xining Institute for Disease Control and Prevention
22 Party School of Qinghai-Tibet Railway Company
23 Xining flight attendant apartment
24 Qinghai-Tibet Railway Fund Clearing House
25 construction project management office
26 Qinghai-Tibet Railway Company Loading and Unloading Management Office
27 Qinghai-Tibet Railway Company Beijing Office