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财税[2010]103号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:根据《国务院关于统一内外资企业和个人城市维护建设税和教育费附加制度的通知》(国发[2010]35号)决定,自2010年12月1日起,对外商投资企业、外国企业及外籍个人(以下简称外资企业)征收城市维护建设税和教育费附加。现将有关问题通知如下:对外资企业2010年12月1日(含)之后发生纳税义务的
Finance Bureau (Bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the planning: Cai Shui [2010] No.103 Finance Bureau of Xinjiang Production and Construction Corps: According to the "State Council’s Regulation on the Maintenance and Construction Tax of Uniform Domestic and Foreign-funded Enterprises and Individual Cities (Guofa [2010] No. 35), as of December 1, 2010, urban maintenance and construction tax will be levied on foreign-invested enterprises, foreign enterprises and foreign individuals (hereinafter referred to as foreign-funded enterprises) Education surcharges. The relevant issues are hereby notified as follows: For foreign-funded enterprises that have tax liability after December 1, 2010 (inclusive)