Ministry of Finance and State Administration of Taxation, Circular on Issues Relevant to the Levy of Urban Maintenance and Construction Tax and Education Surcharge on Foreign-invested Enterprises

财政部、国家税务总局关于对外资企业征收城市维护建设税和教育费附加有关问题的通知

December 14, 2010 | BY

clpstaff &clp articles &

FIEs required to pay urban maintenance and construction tax and education surcharge from December 1 2010.

Clp Reference: 3210/10.11.04 Promulgated: 2010-11-04

Issued: November 4 2010

Main contents: Foreign-invested enterprises whose obligations of value-added tax, consumption tax and business tax payment occur on or after December 1 2010 shall be subject to urban maintenance and construction tax and education surcharge. Where the tax obligations occur prior to December 1, no urban maintenance and construction tax or education surcharge may be levied.

Related legislation: Circular on Unification of the Systems of Urban Maintenance and Construction Tax and Education Surcharge for Domestic Enterprises and Individuals and for Foreign-invested Enterprises and Foreigners, Oct 18 2010, CLP 2010 No.9 p.32

clp reference:3210/10.11.04promulgated:2010-11-04

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