“超国民待遇”被终结12月1日,国家已开始对外商投资企业(含合资企业)、外国企业(简称外企)及外籍个人征收1%～7%的城市维护建设税及3%的教育费附加(简称“两税”)。此举一是宣告外企在税收政策上“超国民待遇”的彻底终结;二是会使得外企的利润缩减,“短期内要经过阵痛”。 “Super National Treatment ” was terminated On December 1, the state has started to charge 1% -7% of city maintenance and construction tax and 3% foreign-invested enterprises (including joint ventures), foreign enterprises (foreign-owned enterprises) Education surcharge (abbreviated “two taxes ”). The move was to declare the complete end of foreign policy on the “super-national treatment” of tax policies. The second one would reduce the profits of foreign companies and “go through pains in the near future.”