Chapter I General Provisions Article 1 In order to speed up the development of bulk cement, save more paper-making wood, electricity and capital, reduce cement losses, ensure cement quality, reduce project cost, improve transportation efficiency, improve workers' working conditions and improve social and economic benefits, these measures are formulated in accordance with the spirit of the Notice on Accelerating the Development of Bulk Cement forwarded by Guo Fa [1985] No.27 and combined with the situation in our province. Article 2 The development of cement bulk transportation is the same road taken by the industrially developed countries in the world. It is necessary to effectively strengthen the leadership over the development of bulk cement and bring it into the work plan, so that the bulk cement work in our province has a greater breakthrough and development. The proportion of bulk cement in the total cement output in the whole province: 30% in 1990 and 70% in 2000. Article 3 Based on reform, establish an economic responsibility system with management services as the main task, and serve the society, grass-roots units and enterprises. To strengthen the management of special funds for bulk cement, according to the provisions of the scope of earmarking. Chapter II Scope of Extracting Special Funds for Bulk Cement Article 4 Extraction of Package Saving Fees

(a) the national (provincial) unified distribution of cement enterprises according to the price difference charged by the price department, shall be handed over to the provincial office of bulk cement, centralized management, for the development of bulk cement.

(two) local cement enterprises (including township enterprises) to save the cost of bulk cement supply, can continue to implement the method of handing over to local and municipal bulk cement offices in different proportions and distributing them to cement plants and users for the development of bulk cement. Article 5 Collect paper bag deposit

(a) the national (provincial) unified distribution of cement enterprises, overdue deposit fifty percent to the state finance, fifty percent to the provincial office of bulk cement as a special fund for bulk cement.

(II) Local cement enterprises (including township enterprises) have evolved into non-paper bag deposits. According to the actual situation of small cement plants, enterprises can charge two yuan per ton of bagged cement as special funds for the development of bulk cement, and hand them over to local and municipal bulk cement offices for special purposes. Article 6 Depreciation expenses for bulk facilities shall be withdrawn.

The fixed assets formed by the state or enterprises' investment in bulk cement facilities and vehicles (including package saving fees) shall be depreciated according to relevant regulations, which shall be used as special funds for the development of bulk cement and shall not be misappropriated. Seventh provinces, municipalities and autonomous regions to supply bulk cement package saving fees, by the supply and demand sides of the provincial bulk cement office divided into half. Eighth local and municipal bulk cement offices, each year from the collection of package saving fees, paper bags, the total amount of deposits to extract five percent of the provincial bulk cement office, as a new technology introduction, scientific research and experiment, information exchange, promotion and other expenses. Chapter III Implementation of Differential Tax Rates and Preferential Measures Article 9 On the basis of the existing product tax rates (10% for an annual output of over 200,000 tons and 5% for an annual output of less than 200,000 tons), bagged cement will be increased by 1% and bulk cement will be reduced by 2%. Article 10 The sales and transportation income of newly-built bulk cement transfer depots (stations), sales outlets and professional gas unloading fleets shall be exempted from business tax and income tax for three years from the month of operation; For the original enterprises, according to the above spirit, from 1986 onwards, the tax authorities for examination and approval to give three years of tax-free care. Article 11 Enterprises that supply cement clinker in urban grinding stations and newly-built enterprises that produce commercial concrete with bulk cement may be exempted from product tax and income tax for three years from the month when the products are sold according to the actual supply. Article 12 If it is difficult to pay taxes on the bulk cement produced and sold by the cement clinker grinding station and all the cement products produced with bulk cement, the enterprise may apply to the local tax authorities, and after examination and approval according to the tax management system, it will be given tax reduction or exemption on a regular basis. Thirteenth in view of the current shortage of bulk cement gas unloading freight, serious losses, from 1986 onwards, within three years, the transportation department will give some support to the gas unloading bulk cement vehicles, and the specific measures will be formulated separately. Article 14 The taxes and profits increased, reduced or exempted to support the development of bulk cement can only be used as special funds for the development of bulk cement and shall not be misappropriated. Article 15 Where bulk cement is actively promoted, the proportion of bulk cement in the total cement output reached 40% before 1990 and 70% before 2000, the proportion of reward and welfare funds may be appropriately increased among the retained special funds, but the total proportion of the two funds shall not exceed 45%. Chapter IV Use of Bulk Funds Article 16 The main uses of bulk cement special funds include:

(1) transit depots and station storage facilities with a total investment of less than100000 yuan, which have been examined by the planning and economic departments;

(two) special vehicles, ships and other means of transport and supporting facilities for loading, transportation, storage, unloading and use;

(three) the renovation, expansion and technical transformation of bulk facilities of old cement enterprises reviewed by the planning and economic departments;

(four) low-interest loans and subsidies for the construction, purchase and storage of bulk facilities;

(five) scientific research, trial production, introduction and development of new technologies and labor safety protection facilities;

(six) the purchase of sporadic fixed assets approved by the purchasing power control offices of social groups at all levels;

(seven) publicity and information exchange;

(eight) reward and commend advanced collectives and individuals (limited to 0.5% of the total funds).