State Council, Circular on Unification of the Systems of Urban Maintenance and Construction Tax and Education Supplementary Tax for Domestic Enterprises and Individuals and for Foreign-invested Enterprises and Foreigners

国务院关于统一内外资企业和个人城市维护建设税和教育费附加制度的通知

November 09, 2010 | BY

clpstaff &clp articles

Circular puts an end to FIEs' super national treatment.

Clp Reference: 3210/10.10.18 Promulgated: 2010-10-18

Issued: October 18 2010

Main contents: Beginning from December 1 2010, the PRC Tentative Regulations on Urban Maintenance and Construction Tax and Tentative Provisions for the Levy of Education Supplementary Tax shall apply to foreign-invested enterprises, foreign enterprises and foreign individuals. The regulations, rules and policies on urban maintenance and construction tax and education supplementary tax issued by the State Council and the State Council departments in charge of finance and taxation since 1985 and 1986 shall concurrently apply to foreign-invested enterprises, foreign enterprises and foreign individuals.

Related legislation: Decision on the Application of Tentative Tax Regulations Such as Value-added Tax, Consumption Tax and Business Tax on Foreign-invested Enterprises and Foreign Enterprises, Dec 29 1993

clp reference:3210/10.10.18
promulgated:2010-10-18

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