近来,不少地区询问税制改革后外商投资企业和外国企业是否征收城市维护建设税和教育费附加的问题。鉴于除增值税、消费税、营业税和有关法律规定对外商投资企业和外国企业征收的税种外,其他税种对外商投资企业和外国企业的适用问题,国务院将 Recently, many regions have asked whether foreign-invested enterprises and foreign enterprises after the reform of the tax system have imposed the problem of urban maintenance and construction tax and education surcharges. In view of the application of other kinds of taxes on foreign-invested enterprises and foreign enterprises in addition to the VAT levied on consumption tax, business tax and relevant laws and regulations on foreign-invested enterprises and foreign enterprises, the State Council will