The public finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Public Finance Bureau of Xinjiang Production and Construction Corps,

As decided in the Notice of the State Council on Extending the Urban Maintenance and Construction Tax and Educational Surcharges from Chinese to Foreign-funded Enterprises and Citizens (No. 35 [2010], the State Council), from December 1, 2010, the urban maintenance and construction tax and educational surcharges shall be levied on foreign-funded enterprises, foreign enterprises and foreign individuals (hereinafter referred to as the "foreign-funded enterprises"). You are hereby notified of the relevant issues as follows:

Where the obligations of foreign-funded enterprises to pay value-added tax, consumption tax and business tax (hereinafter referred to as the "three taxes") occur on or after December 1, 2010, the urban maintenance and construction tax and educational surcharge shall be levied; where the obligations of foreign-funded enterprises to pay the "three taxes" occur before December 1, 2010, no urban maintenance and construction tax and educational surcharge shall be levied.

The financial and taxation authorities at all levels shall raise their service awareness, strengthen policy publicity, effectively administer tax collection, carefully research and properly address issues encountered in the implementation of policies, and report major issues to the Ministry of Finance and the State Administration of Taxation in a timely manner.

Ministry of Finance

State Administration of Taxation

November 4, 2010