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The State Administration of Taxation
Circular of the State Administration of Taxation Concerning Temporary Exemption from Urban Maintenance and Construction Tax and Additional
Education Fees for Enterprises with Foreign Investment and Foreign Enterprises
GuoShuiFa [1994] No.38
February 25, 1994
The tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, the tax bureaus
of various municipalities separately listed on the State plan and various branches 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 enterprises 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 enterprises with foreign investment and foreign enterprises, as to the question concerning the application of other tax categories
to enterprises 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 Concerning the Application of Interim Regulations on Such Taxes As Value-added
Tax, Consumption Tax and Business Tax to Foreign Investment 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 shall be initiated on enterprises with foreign investment 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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