| 5. | In order to strictly control the blind development of some special kinds of consumer goods and goods in over - supply , no locality may reduce or exempt product taxes or value - added taxes on tobacco , alcoholic beverages , firecrackers , fireworks , clocks , watches , bicycles , sewing machines , electric fans , refrigerators , motorcycles , washing machines , vacuum cleaners , air conditioners , electronic keyboards , pianos , tv sets , tape recorders , cassette players , video cassette recorders , electronic video games , pull - top cans , canned beverages , aluminum doors or windows , architectural decorations , kilowatt - hour meters , saccharin , adhesive clay bricks or tiles , cosmetics for the skin and hair , and articles for use in a memorial ceremony , which are produced or marketed in that locality , regardless of the ownership or type of enterprise
一、为了严格控制某些特殊消费品、长线产品的盲目发展，无论什么性质和类型的企业，生产销售的烟、酒、鞭炮、焰火、钟、表、自行车、缝纫机、电风扇、电冰箱、摩托车、洗衣机、吸尘器、空调器、电子琴、钢琴、电视机、录音机、放音机、录像机、电子游戏机、易拉罐及易拉罐饮料、铝合金门窗及建筑装饰材料、电度表、糖精、粘土砖瓦、化妆品、护肤护发品、焚化品，各地一律不得减免产品税、增值税。 |
