Circular of the State Administration of Taxation on the Temporary Exemption from Urban Maintenance and Construction Tax and Education Surcharge for Foreign-Invested Enterprises and Foreign Enterprises

Circular of the State Administration of Taxation on the Temporary Exemption from Urban Maintenance and Construction Tax and Education Surcharge for Foreign-Invested Enterprises and Foreign Enterprises
Circular of the State Administration of Taxation on the Temporary Exemption from Urban Maintenance and Construction Tax and Education Surcharge for Foreign-Invested Enterprises and Foreign Enterprises

Guo Shui Fa [1994] No.38

February 25, 1994

The tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, the tax bureaus of various municipalities separately listed on the State plan and various branches of the Offshore Oil Tax Administration, 

Recently many regions have asked about the question concerning whether or not urban maintenance and construction tax and additional education fees shall be levied on enterprises with foreign investment and foreign enterprises after reform of the tax system.
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