国家税务局、国家计委近日以国税发[1993]044号印发了关于固定资产投资方向调节税治理污染、保护环境和节能项目等三个税目的注释。该文中有关节能项目的部分如下: 节能项目是指经各级节能行政主管部门审定的,通过合理利用、科学管理、技术进步以及其他途径更有效地利用能源,取得更高经济效益、社会效益的节约煤、电、气、油、水等建设 The State Administration of Taxation and the State Development Planning Commission recently issued a note on three tax purposes, namely, the regulation of tax on fixed assets investment, protection of the environment, and energy conservation projects. The energy-saving projects in this article are as follows: Energy-saving projects refer to those approved by energy-conservation administrative departments at all levels. Through more rational use of resources, scientific management, technological progress, and other ways to make more efficient use of energy, higher economic and social benefits can be achieved. Save coal, electricity, gas, oil, water and other construction