国家税务总局关于外商投资企业代扣城市维护建设税问题的批复 Official Reply of the State Administration of Taxation on the City Maintenance and Construction Tax Paid by the Enterprises with Foreign Investment
颁布日期：19970822 实施日期：19970822 颁布单位：国家税务总局
GuoShuiHan  No.477
August 22, 1997
The local tax bureau of Danlian:
Request for an Instruction on Whether Additional Tax Should be Paid on a Commission Basis by the Chinese-foreign Equity Joint Ventures, Chinese-foreign Contractual Joint Ventures and Foreign-capital Enterprises together with Sales Tax (DaDiShuiHan  No.15) has been received and learned. After study, the opinion of your party that the city maintenance and construction tax and the additional education fee accompanied by sales tax should be levied under the provisions of the sales tax. It means that taxpayers who pay the sales tax prescribed by the provisions of the sales tax should also pay the city maintenance and construction tax and the additional education fee.
下一篇： 对外贸易经济合作部关于中华人民共和国进出口企业代码管理办法外商投资企业实施细则 Rules of the Ministry of Foreign Trade and Economic Cooperation for Enterprises with Foreign Investment on the Implementation of the Measures on the Administration of Codes for Import and Export Enterprises of the People's Republic of China