Beijing local Taxation Bureau Circular of forwarding ¡°Reply of the State Administration of Taxation Concerning Exemption from Urban Maintenance and Construction Tax and Additional Education Fees for Foreign-Funded and Foreign Enterprises¡±

Jing Di Shui Ying [2005] No. 468
The taxation bureaus of various provinces, autonomous regions and municipalities and various sub-bureaus:
We hereby forward ¡°The Reply of the State Administration of Taxation on the Issue about Exempting Foreign-invested Cargo Transport Enterprises from City Maintenance and Construction Tax and Educational Surcharges¡± (Guo Shui Han [2005] No. 881) for you to follow.
  October 20, 2005  

The Reply of the State Administration of Taxation on the Issue about Exempting Foreign-invested Cargo Transport Enterprises from City Maintenance and Construction Tax and Educational Surcharges

 Guo Shui Han [2005] No. 881
The local taxation bureau of Guangdong province:
¡¡¡¡The request for "relevant tax issues of Foreign-invested Cargo Transport Enterprises" (Yue Di Shui [2005] No. 125) has been received and we hereby reply the issue of city maintenance and construction tax and additional education fees which are levied upon foreign-invested cargo transport enterprises reflected as follows:
¡¡¡¡The State Administration of Taxation proposes the issue weather foreign-funded and foreign enterprises should pay city maintenance and construction tax and educational surcharges to should be handled in accordance with the provisions of "Circular Concerning Temporary Exemption from Urban Maintenance and Construction Tax and Additional Education Fees for Foreign-funded and Foreign Enterprises (Guo Shui Fa [1994] No.038 ). Therefore, Item (1) of Article 4 in ¡°The Notice of the State Administration of Taxation on Several Tax Issues about the Cargo Transport Sector¡± (Guo Shui Fa [2004] No. 88) should cease to apply to the foreign invested firms.
September 14, 2005