Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Levy of Urban Maintenance and Construction Tax and Education Surcharge on Foreign-Invested Enterprises
财政部国家税务总局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
This notice addresses the application of urban maintenance and construction tax and education surcharge to foreign-invested enterprises, clarifying tax obligations and collection procedures.