Today, Foreign Enterprises Levy "Two Taxes" And The End Of Foreign National Treatment.

Today, urban maintenance and construction tax and education fees have been imposed for many years. The history of levying taxes on Chinese citizens and domestic enterprises is coming to an end.

"Two taxes" no longer have internal and external differences.

Since the Levy of urban maintenance and construction tax and education fee has been imposed, it is only for our citizens and domestic capital.

The circular stipulates that previous regulations, regulations and policies concerning urban maintenance and construction tax and education surcharge apply to foreign-funded enterprises, while the provisions inconsistent with the notice are abolished at the same time.

The tax on urban maintenance and construction and education fees are calculated on the basis of the actual amount of tax paid by value added tax, consumption tax and business tax.

According to the relevant person in charge of the Chengdu Municipal Taxation Bureau, according to the regulations, the urban maintenance and construction tax shall be collected according to the tax rates of 7%, 5% and 1% respectively according to the location of the taxpayer for the urban area, the county seat (town) and other regions.

For Chengdu, where the "zone" ends, for example, Jinjiang District and Wenjiang district are all collected according to the 7% tax rate, all the "county" and "city" ends are collected at 5% tax rates. At present, Chengdu does not collect 1% of the tax rate.

Education fees are collected at a rate of 3% at present.

It has little influence on attracting foreign investment.

Will the internal and external unification of urban maintenance and construction tax and education surcharge system negatively affect China's attraction of foreign investment? For this reason, the head of the Chengdu Local Taxation Bureau has made it clear that it will not.

Because the purpose of internal and external unification is not to increase the burden of foreign capital enterprises, but to establish a tax mechanism and investment environment conducive to fair competition. I believe this measure will be understood and supported by foreign-funded enterprises.

"The Levy of urban construction tax and education surcharge will not cause too much impact on the profits of foreign enterprises, because these two are small taxes, which involve very little money."

A foreign tax consultant of KPMG said, "foreign capital has experienced income tax unification in 2007. After that, the policy of" two exemption and three halves "has faded, and the impact is much larger. However, the investment in China has not obviously shrunk.

It is reported that in order to facilitate taxpayers to understand and master this new policy in a timely manner, the Chengdu Local Taxation Bureau will specifically aim at the new policy of levying urban maintenance and construction tax and additional education fees for foreign-funded enterprises, and set up a new course of tax policy on foreign investment free of charge for taxpayers' schools. It will help taxpayers understand the new deal and help them become familiar with the new tax process and provide professional services.