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国务院国税发［１９９６］３５号文件关于固定资产投资项目试行资本金制度的规定为了深化投资体制改革，建立投资风险约束机制，有效地控制投资规模，提高投资效益，促进国民经济持续、快速、健康发展，国务院决定对固定资产投资项目（以下简称“投资项目”）试行资本金制...
Guoshuifa [1996] No. 35 of the State Council Stipulations on the Pilot Capital Capital System for Fixed Assets Investment Projects In order to deepen the reform of the investment system and establish an investment risk constraint mechanism, the scale of investment is effectively controlled, the investment efficiency is enhanced, and the sustained, rapid and healthy national economy is promoted Development, the State Council decided to invest in fixed assets (hereinafter referred to as “investment projects”) pilot capital system ...