Circular of the State Council on Unifying the System of Urban Maintenance and Construction Tax and Education Surcharge Paid by Domestic and Foreign-invested Enterprises and Individuals

Circular of the State Council on Unifying the System of Urban Maintenance and Construction Tax and Education Surcharge Paid by Domestic and Foreign-invested Enterprises and Individuals

Guo Fa [2010] No. 35

October 18, 2010

The people's government of all provinces, autonomous regions and municipalities directly under the Central Government and all ministries and commissions of and all institutions directly under the State Council,

For the purposes of further unifying the tax system, promoting the fair levy of taxes, and creating an equal external environment for competition, in accordance with the Decision of the Standing Committee of the National People's Congress on Applying the Interim Regulations on Value-added Tax, Consumption Tax and Business Tax on Foreign-invested Enterprises and Foreign Enterprises adopted at the fifth session of the Standing Committee of the Eighth National People's Congress, the State Council has decided to unify the system of urban maintenance and construction tax and education surcharge paid by domestic and foreign-invested enterprises and individuals.
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