国税发[1994]038号
颁布日期：19940225 　实施日期：19940225 　颁布单位：国家税务总局

GuoShuiFa [1994] No.38

February 25， 1994

The tax bureaus of various provinces， autonomous regions and municipalities directly under the Central Government， the tax bureaus of various municipalities separately listed on the State plan and various branches of the Offshore Oil Tax Administration：

Recently many regions have asked about the question concerning whether or not urban maintenance and construction tax and additional education fees shall be levied on enterprises with foreign investment and foreign enterprises after reform of the tax system. In view of the fact that except for value-added tax， consumption tax and business tax and legally stipulated tax items which are levied on enterprises with foreign investment and foreign enterprises， as to the question concerning the application of other tax categories to enterprises with foreign investment and foreign enterprises， the State Council will， in line with the spirit of the Decision of the Standing Committee of the National People's Congress Concerning the Application of Interim Regulations on Such Taxes As Value-added Tax， Consumption Tax and Business Tax to Foreign Investment Enterprises and Foreign Enterprises， work out stipulations in the near future， Therefore， in the opinion of the Administration： Whether or not urban maintenance and construction tax and additional education fees shall be initiated on enterprises with foreign investment and foreign enterprises the matter shall be implemented in accordance with the Circular soon to be issued by the State Council， before explicit stipulations are issued by the State Council， the above-mentioned tax and fees shall not be levied for the time being.