1994.02.25
STATE BUREAU OF TAXATION
CIRCULAR CONCERNING TEMPORARY EXEMPTION FROM URBAN MAINTENANCE AND
CONSTRUCTION TAX AND ADDITIONAL EDUCATION FEES FOR FOREIGN-FUNDED AND
FOREIGN ENTERPRISES
(State Administration of Taxation: 25 February 1994 Coded Guo Shui Fa
[1994] No. 038)
To the tax bureaus of various provinces, autonomous regions and
municipalities, to the tax bureaus of various cities with independent
planning and to various sub-bureaus 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 enterprise with foreign investment and foreign
enterprises after reform of the tax system. In view of the fact that
except for value-added tax, consumption tax and business tax and legally
stipulated tax items which are levied on enterprise with foreign
investment and foreign enterprises, as to the question concerning the
application of other tax categories to enterprise with foreign
investment and foreign enterprises, the State Council will, in line with
the spirit of the Decision of the Standing Committee of the National
People's Congress On the Provisional Regulations Concerning the Levy of
Applicable Value-Added Tax, Consumption Tax and Business Tax on Foreign-
Funded Enterprises and Foreign Enterprises, work out stipulations in the
near future, Therefore, in the opinion of the Administration: Whether or
not urban maintenance and construction tax and additional education fees
shail be initiated on foreign-funded enterprises and foreign enterprises
the matter shall be implemented in accordance with the Circular soon to
be issued by the State Council, before explicit stipulations are issued
by the State Council, the above-mentioned tax and fees shall not be
levied for the time being.
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