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2010年10月18日,国务院发布了《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》(以下简称《通知》),决定对外商投资企业、外国企业及外籍个人(以下统称外资企业)征收城市维护建设税和教育费附加。财政部、国家税务总局有关负责人就《通知》的有关问题接受了记者的采访。
On October 18, 2010, the State Council promulgated the “Notice of the State Council on Uniformly Adopting the Supplementary System for the Maintenance and Construction Taxes and Educational Fees for Domestic and Foreign-funded Enterprises and Individual Cities” (the “Circular”), and decided to provide foreign-invested enterprises, foreign enterprises and foreign individuals (Hereinafter referred to as foreign-funded enterprises) to levy city maintenance and construction tax and education surcharges. The relevant person in charge of the Ministry of Finance and the State Administration of Taxation accepted an interview with reporters about the “Notice.”