Chapter I General Provisions Article 1 In order to promote the development and application of new wall materials, protect land resources and ecological environment, save energy and utilize waste, and build a conservation-oriented society, these measures are formulated in accordance with relevant laws and regulations and combined with the actual situation of this province. Article 2 These Measures shall be observed in the research and development, production, sale, use and management of wall materials and related engineering construction activities within the administrative region of this province. Article 3 The term "new wall materials" as mentioned in these Measures refers to non-clay wall materials with the characteristics of land saving, energy saving, comprehensive utilization of solid wastes and improvement of building functions. Article 4 The people's governments at or above the county level shall strengthen their leadership in the development of new wall materials, incorporate the development of new wall materials into the national economic and social development plan, and coordinate and solve major problems in the popularization and application of new wall materials. Article 5 The administrative department in charge of the development of new building materials of the people's governments at or above the county level (hereinafter referred to as the administrative department in charge of new building materials) is responsible for the management of the development and application of new wall materials within their respective administrative areas, and the daily management of the development and application of new wall materials can be entrusted to the development and management institution of new building materials (hereinafter referred to as the management institution of new building materials).

Other relevant departments of the people's governments at or above the county level shall, in accordance with their respective responsibilities, do a good job in the development and application of new wall materials. Article 6 The development and application of new wall materials should focus on cities and gradually spread to rural areas.

Encourage the production and use of new wall materials, restrict the production and use of hollow clay products, and gradually ban the production and use of solid clay bricks (tiles). Chapter II Encouragement and Support Article 7 The people's governments at or above the county level shall take measures to encourage and support the scientific research, technological development, introduction, popularization and application of new wall materials, and promote the development of new wall materials. Units and individuals that have made remarkable achievements in the development and application of new wall materials, scientific and technological research, publicity and education shall be commended and rewarded by the administrative department of new materials of the people's government at or above the county level. Eighth relevant departments of the people's governments at or above the county level shall guide and support the research and development of new wall materials products, technologies, processes and equipment, and formulate technical specifications and procedures for the design and construction of new wall materials. Article 9 Scientific research institutions, universities and production enterprises are encouraged to speed up the research, development and application of new wall materials, solve the technical problems of popularization and application of new wall materials, and promote the transformation of research results of new wall materials. The research, new technology and new product development and promotion projects of new wall materials shall be subsidized from the special funds for new wall materials in accordance with the relevant provisions after being audited by the administrative department of new materials of the people's government at or above the county level in conjunction with the financial department. Tenth relevant departments of the people's governments at or above the county level shall give priority to the production and construction projects that meet the development plan of new wall materials in terms of land use and funds. Eleventh new wall materials production enterprises research and development of new products, new technologies, new processes, the actual technical development costs, in accordance with state regulations, when calculating taxable income, deducted or amortized in the cost of intangible assets. Twelfth new wall materials products meet the new wall materials catalogue and production scale, according to the relevant provisions of the state, the production enterprises enjoy the preferential treatment of collecting value-added tax by half. Thirteenth to encourage the use of mineral tailings, industrial waste residue and waste, construction waste and river, lake, sea silt and other alternative resources to develop new wall materials.

If the new wall materials produced by enterprises that use waste resources meet the requirements of product quality standards, comply with the relevant provisions of environmental protection, and the comprehensive utilization rate of resources meets the provisions of the state, they can enjoy the following preferential treatment in accordance with the relevant provisions of the state:

(a) the production of raw materials mixed with not less than 30% of coal gangue, stone coal, fly ash, boiler slag, iron-making waste residue (excluding blast furnace slag) and other waste residue, exempt from value-added tax;

(two) the use of bulk coal gangue, slag and fly ash outside the enterprise as the main raw materials for production, from the date of production and operation, shall be exempted from income tax for five years. Fourteenth to encourage construction units to use new wall materials. The construction unit that uses new wall materials shall report to the new material management institution after the completion of the wall of the construction project and before plastering; The new material management institution shall send personnel to the site for verification within 5 days and issue a verification certificate. After the completion of the main part of the construction project, the construction unit shall apply for the refund of the special funds for new wall materials to the new wall materials management institution that originally advanced the funds with the capital verification certificate and other relevant materials.

The new wall material management institution shall verify with the financial department within 10 days from the date of receiving the application. If the new wall material reaches the specified proportion and meets the return conditions, it shall return the special funds paid by it in accordance with the relevant provisions; Do not meet the conditions will not be returned, and explain the reasons in writing. Fifteenth people's governments at or above the county level shall take measures to support the application demonstration project of new wall materials, the pilot project of new rural construction and the construction of rural villagers' residential quarters.

The financial departments of the people's governments at or above the county level and the management institutions of new materials shall, in accordance with the relevant provisions, subsidize the construction demonstration projects using new wall materials, the pilot projects of new rural construction and rural villagers' residential quarters. After the completion and acceptance of the project, if the new wall materials used in the design and actual construction reach the specified proportion and meet the building energy efficiency standards, the new material management institution may reward the design, construction, construction and supervision units of the project.