国税函[1997]477号
颁布日期：19970822 　实施日期：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 Joint Ventures, Chinese-foreign Contractual Joint Ventures and Foreign-capital Enterprises together with Sales Tax (DaDiShuiHan [1997] No.15) 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 levied under the provisions of the sales tax. It means that taxpayers 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.