State Administration of Taxation, Official Reply to Issues Concerning Levy and Exemption of Urban Maintenance and Construction Tax and Education Supplementary Tax on Foreign-invested Freight Forwarders
国家税务总局关于外商投资货物运输企业征免城市维护建设税和教育费附加问题的批复
February 28, 2006 | BY
clpstaff &clp articles &Issued: September 14 2005Main contents: Before the issue of new provisions from the State Council, the Circular on Not Levying Urban Maintenance and Construction…
Issued: September 14 2005
Main contents: Before the issue of new provisions from the State Council, the Circular on Not Levying Urban Maintenance and Construction Tax and Education Supplementary Tax on Foreign-invested Enterprises and Foreign Enterprises for the Time Being shall apply. As a result, provisions concerning implementation of the levy of urban maintenance and construction tax, and education supplementary tax, on and subsequently refund of the taxes to work units managed by taxpayers issuing invoices on another's behalf pursuant to Article 4(1) of the Circular on Several Tax Collection Issues Concerning the Freight Forwarding Business shall cease to apply to foreign-invested enterprises.
Related legislation: Circular on Not Levying Urban Maintenance and Construction Tax and Education Supplementary Tax on Foreign-invested Enterprises and Foreign Enterprises for the Time Being, 1994 and Circular on Several Tax Collection Issues Concerning the Freight Forwarding Business, 2004
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