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各省、自治区、直辖市和计划单列市税务局、计委(计经委),海洋石油税务管理局各分局: 现将固定资产投资方向调节税城市建设类税目注释发给你们,请遵照执行。 附件:固定资产投资方向调节税城市建设类税目注释
Tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, branches of the Planning Commission (Planning and Economic Commission) and Offshore Oil Taxation Administration Offices: We hereby give you a note on the regulation of taxes on urban construction tax on the direction of investment in fixed assets. Please follow the instructions. Attachment: Fixed Assets Investment Direction Adjustment Taxes Taxes Construction Tax Notes