Notice On City Construction Tax And Additional Education Fee After The Execution Of Tax Exemption Against Exports Of Manufacturing Enterprises

Ministry of Finance and State Administration of Taxation have recently announced above notice. According to the notice, it regulated those exports of manufacturing enterprises that are under tax exemption should be imposed city construction tax and additional education fee. Moreover, the city protection tax and additional education fee paid based on VAT exemption before January 1, 2005 will not be refundable. Those who have not been levied need not to pay back. This notice is executed from January 1, 2005.

財政部 國家稅務總局
財稅〔2005〕25號
二○○五年二月二十五日

財政部、國家稅務總局近日發佈《生產企業出口貨物實行免抵退稅辦法後有關城市維護建設稅教育費附加政策的通知》，通知規定，出口貨物實行免抵退稅辦法的生?企業，當期免抵的增值稅稅額應納入城市維護建設稅和教育費附加的計征範圍；其次，2005年1月1日前,已按免抵的增值稅稅額徵收的城市維護建設稅和教育費附加不再退還,未征的不再補征。該通知自2005年1月1日起執行。