Reading a foreign-capital enterprise city building duty and additional tax matters
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Reading a foreign-capital enterprise city building duty and additional tax matters
Author:Xinchengda   Article source: Shenzhen Xinchengda Financial Consultancy Co., Ltd.  Hits:1200  Add time:2010-11-24  

The ministry of finance and the state administration of taxation on November 4 issued "the ministry of finance and the state administration of taxation on enterprises with foreign capital levy urban maintenance and construction tax and extra charges notice on the (caishui [by], no 103) penny, make clear further: for foreign enterprises in 2010 December 1 (containing) occurred after obligations to pay taxes in the value added tax, consumption tax, business tax (hereinafter referred to as" three tax "to impose tax on city maintenance and construction and educational expenses to add, For foreign enterprises in 2010 December 1st place before obligations to pay taxes in the "three tax", do not impose tax on city maintenance and construction and educational expenses to add. The above policy is good for further unified tax system, and fair tax, create equal competition of the external environment, and related taxpayer concerns.

Concerns a: tax subject

Policy sets the levy shall impose tax on city maintenance and construction and educational expenses to add the taxpaying subject, including foreign-invested enterprises, foreign enterprises and foreign individuals and enterprises with foreign investment and includes chinese-foreign equity joint ventures, sino-foreign cooperative joint ventures and wholly foreign-owned enterprises.

Concerns two: obligation of tax time

Caishui [by] 103 date regulation, enterprises with foreign capital 2010 December 1 (containing) occurred after obligations to pay taxes in the value added tax, consumption tax, business tax (hereinafter referred to as "three tax" to impose tax on city maintenance and construction and educational expenses to add. Also is December month happened value added tax, consumption tax and business tax should be as provision for pay tax basis of city building duty and tax additional education. Relevant taxpayer in January 2011 declared dec payable tax, value added tax, consumption tax, according to the tax rate and declare urban maintenance and construction tax and extra charges.

Concerns three: plan tax basis

City building duty and educational expenses to add actually paid by taxpayers value added tax, consumption tax, business tax taxes for tax basis. But the taxpayer violation of "three tax" has the fine for delaying payment of additional tariffs viewpoint son, tax authorities to taxpayer is illegal ACTS of sanctions, cannot serve as city building duty of tax basis, but the taxpayer in Fill check "three tax" by and be fined when, should to its at the same time to give out the city building duty for BuShui, the collection late fees and fines.

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