开始 2010年12月1日,现在要求外商投资企业,外国企业和外国个人缴纳城市维护建设税以及教育附加费,以前这些个人和个人可免税。在该法规出台之前,中国仅对中国独资企业和中国公民征收这些税。
 

两种税都不适用于股息。征收增值税的交易,将征收城市维护建设税(“VAT”), 的 business tax, and 的 consumption tax. The sum of 的 amount paid for each of 的se three taxes, if applicable, also serves as 的 tax base. In urban districts of cities, 的 tax rate is seven percent (7%) of that tax base, while it is five percent (5%) for taxpayers in towns, and 上 e percent (1%) in all other areas. Similarly, 的 education surcharge is levied 上 transactions subject to 的 增值税, 的 business tax, and 的 consumption tax. The tax rate is three percent (3%) of 的 amount paid for those three taxes.

例如,中国增值税的标准税率是商品或某些服务的进出口的销售或服务价格的17%。外国增值税支付者现在将需要额外支付销售价格的1.19%,用于城市维护和建筑税,以及0.51%的教育附加费。在计算纳税人时可以扣除这笔额外的1.7%税’公司所得税。营业税纳税人按目前服务费总额的5%的税率,现在将另外支付服务费总额的0.5%,以支付城市维护和建筑税以及教育附加费。额外的税金和附加费会影响所有外资企业,因为它们都需要缴纳增值税,营业税, or both.

中国’s tax reform has long been 上 a path of equalizing 的 tax burden 上 domestic and foreign parties. The exemption for foreign companies and individuals had been in place since 的 two taxes were first levied in 的 middle 1980s and had also survived 中国’s 1994 tax reform, when 的 government began to levy 增值税 and business and consumption taxes also 上 foreign companies and individuals. The end of 的 exemption does continue 的 trend of rising operating costs in 中国 for foreign-invested businesses, but 中国 hopes its growing economy and consumer market will outweigh or compensate 的 costs of higher taxes.