各省、市、自治区税务局,重庆市税务局: 为配合当前严厉打击刑事犯罪斗争的顺利开展,尽快收押罪犯,确定对各地劳改部门用自筹资金修建监舍(是指犯人住房、围墙、岗楼)的建设投资暂免建筑税。各地要严格按规定执行,不得扩大免税范围。本通知自1984年1月1日起执行。 Revenue departments of provinces, municipalities and autonomous regions and Chongqing Inland Revenue Department: In line with the smooth development of the current crack down on criminal activities, prisoners should be held as soon as possible to determine the construction of dormitories for self-financing funds (refer to prisoners’ houses, walls and watchtowers) ) Construction investment temporarily exempt construction tax. All localities must strictly abide by the regulations and should not expand their duty-exemption scope. This circular has been effective since January 1, 1984.