Interim Measures of the State Planning Commission and State Taxation Administration of The People's Republic of China on the Adjustment Tax for the Investment Direction of Fixed Assets in Northern Energy-saving Residential Investment Article 1 These Measures are formulated for the purpose of implementing the Provisional Regulations of People's Republic of China (PRC) Municipality on Adjustment Tax of Fixed Assets Investment Direction and strengthening the macro-control and management of the state on investment in energy-saving houses in the north. Article 2 In the heating areas where the daily average temperature is less than or equal to 5 degrees Celsius for more than 90 days (attached list), according to the requirements of the Design Standard for Energy Efficiency of Civil Buildings (Heating Residential Buildings) (hereinafter referred to as the standard), the newly built, expanded and rebuilt heating houses with new wall materials or new composite walls can be regarded as energy-saving houses in the north. Article 3 The term "new wall materials" as mentioned in these Measures refers to wall materials other than clay solid bricks. New composite wall refers to the wall composed of new wall materials and other thermal insulation materials. Article 4 The construction committees of all provinces, autonomous regions and municipalities directly under the Central Government shall be responsible for (or entrust the municipal and county construction committees to be responsible for) the identification of energy-saving houses in the north, and issue a confirmation letter of energy-saving houses in the north for construction projects that meet the standard requirements. Article 5 When the relevant units apply to the Construction Committee (office building) for the identification of energy-saving houses in the north, they should also send copies of the application documents to the local planning commission (Family Planning Commission) and the tax authorities. In the process of identifying energy-saving houses in the north, the planning and taxation departments should send personnel to participate in and understand the relevant situation and sign opinions. Article 6 When the Construction Committee (Office Building) issues the confirmation letter of energy-saving residential buildings in North China, it shall also send a copy to the local Planning Commission (Planning Commission) and the tax authorities. Seventh construction units in the northern energy-saving residential construction, with the relevant plan and the northern energy-saving residential appraisal documents to the tax authorities for tax procedures. Article 8 All relevant units should strengthen the supervision and inspection of the construction of energy-saving houses in the north, and order them to pay the adjustment tax on the investment direction of fixed assets for residential construction projects that are not built according to the design requirements of energy-saving houses or whose construction is not up to standard. Ninth the relevant departments can formulate specific measures for the construction and management of energy-saving housing in the north according to the actual situation, and report to the State Planning Commission and the State Taxation Bureau for the record.

List of cities in northern heating areas