Urban maintenance and construction tax and education surcharge for foreign invested enterprises, foreign enterprises and foreign individuals

The State Administration of Taxation (SAT) issued a notice on 18 October 2010 (Guo Fa [2010] No. 35) announcing that foreign invested enterprises, foreign enterprises and foreign individuals are subject to the urban maintenance/construction tax of 1985 and education surcharge of 1986 as from 1 December 2010. From the same date, all the applicable regulations and rules on this tax and charge also apply to foreign invested enterprises, foreign enterprises and foreign individuals th…