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为了鼓励社会投资、拉动经济增长，根据国务院的决定．财政部、国家税务总局最近以财税字［１９９９］２２８号文发出通知规定：对《中华人民共和国固定资产投资方向调节税暂行条例》规定的纳税义务人，其固定资产投资应税项目在１９９９年７月１日至１２月３１日期间实际完成
In order to encourage social investment and stimulate economic growth, according to the State Council’s decision. The Ministry of Finance and the State Administration of Taxation recently issued a circular in Cai Shui Zi [1999] No. 228 which stipulates that taxpayers on taxpayers under the “Provisional Regulations for the Regulation of Fixed Assets Investment in the People’s Republic of China” shall pay their fixed assets investment taxable items in 1999 July 1 to December 31 actually completed