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

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

1 minute readDecember 14, 2010 at 11:58 PM

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& clp articles

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.

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