Unification of Surtax Collection on Domestic and Foreign-invested Enterprises and Individuals (State Council Circular 35) - 国务院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
Released and effective on October 18, 2010
On October 18, 2010, the State Council released a Circular on Unifying the Collection of Urban Construction and Maintenance Tax and Education Surcharge on Domestic and Foreign-Invested Enterprises and Individuals, which resumes the collection of the surtaxes (levied on a 7%, 5% or 1% basis for Urban Construction and Maintenance Tax and levied on a 3% basis for Education Surcharge) from foreign invested enterprises, foreign enterprises and foreign individuals. It has become effective as of December 1, 2010.