法律英语|国家税务总局关于外商投资企业代扣城市维护建设税问题的批复

国税函[1997]477号
颁布日期：19970822 推行日期：19970822 颁布单位：国家税务总局

GuoShuiHan [1997] No.477

August 22, 1997

The local tax bureau of Danlian:

Request for an Instruction on Whether Additional Tax Should be Paid on a Commission Basis by the Chinese-foreign Equity^{1 Joint2 Ventures, Chinese-foreign Contractual Joint Ventures and Foreign-capital Enterprises together with Sales Tax has been received and learned. After study, the opinion of your party that the city maintenance and construction tax and the additional education fee accompanied by sales tax should be levied3 under the provisions of the sales tax. It means that taxpayers4 who pay the sales tax prescribed by the provisions of the sales tax should also pay the city maintenance and construction tax and the additional education fee.}