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2010年10月18日,国务院发布了《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),财政部、国家税务总局于2010年11月4日下发《关于对外资企业征收城市维护建设税和教育费附加有关问题的通知》(财税[2010]103号)(以下将两部法规简称《通知》)。决定从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。为了让广大外资企业准确理解和把握这一文件的相关规定,本文就该《通知》的主要内容、如何执行、注意事项等问题
On October 18, 2010, the State Council promulgated the Circular on Uniformly Adopting the System of Supplementing the Maintenance and Construction Taxes and Educational Fees for Domestic and Foreign-funded Enterprises and Individual Cities (Guo Fa [2010] No. 35). The Ministry of Finance and the State Administration of Taxation On January 4, the Circular on Relevant Issues Concerning the Collection of Urban Maintenance and Construction Tax and Educational Fees for Foreign-funded Enterprises (Cai Shui [2010] No. 103) (hereinafter referred to as the “two notices”) was issued. Decided from December 1, 2010 onwards, the foreign-invested enterprises, foreign enterprises and foreign individuals (hereinafter referred to as foreign-funded enterprises) levied city maintenance and construction tax and education surcharges. In order to allow the majority of foreign-funded enterprises to accurately understand and grasp the relevant provisions of this document, this article on the “notice” of the main content, how to implement, precautions and other issues