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2010年10月18日,国务院发布了《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),决定自2010年12月1日起对外商投资企业、外国企业及外籍个人(以下统称外资企业)征收城市维护建设税和教育费附加。此项政策的出台,标志着我国终于结束了税制长期内外有别的状态。
On October 18, 2010, the State Council promulgated the “Notice of the State Council on Uniformly Adopting the System of Supplementing the Maintenance and Construction Taxes and Educational Fees for Domestic and Foreign-funded Enterprises and Individual Cities” (Guo Fa [2010] No. 35) and decided that since December 1, 2010 Foreign investment enterprises, foreign enterprises and foreign individuals (hereinafter referred to as foreign-funded enterprises) levied city maintenance and construction tax and education surcharges. The promulgation of this policy marks the end of our country’s tax system has finally been a period of different state.