国家税务总局关于外商投资企业和外国企业暂不征收城市维护建设税
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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, autonomous1 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 Offshore2 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 levied3 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 stipulated4 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 Standing5 Committee of the National People's Congress Concerning the Application of Interim6 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 initiated7 on enterprises with foreign investment and foreign enterprises the matter shall be implemented8 in accordance with the Circular soon to be issued by the State Council, before explicit9 stipulations are issued by the State Council, the above-mentioned tax and fees shall not be levied for the time being.



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1 autonomous DPyyv     
adj.自治的;独立的
参考例句:
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
2 offshore FIux8     
adj.海面的,吹向海面的;adv.向海面
参考例句:
  • A big program of oil exploration has begun offshore.一个大规模的石油勘探计划正在近海展开。
  • A gentle current carried them slowly offshore.和缓的潮流慢慢地把他们带离了海岸。
3 levied 18fd33c3607bddee1446fc49dfab80c6     
征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
参考例句:
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
4 stipulated 5203a115be4ee8baf068f04729d1e207     
vt.& vi.规定;约定adj.[法]合同规定的
参考例句:
  • A delivery date is stipulated in the contract. 合同中规定了交货日期。
  • Yes, I think that's what we stipulated. 对呀,我想那是我们所订定的。 来自辞典例句
5 standing 2hCzgo     
n.持续,地位;adj.永久的,不动的,直立的,不流动的
参考例句:
  • After the earthquake only a few houses were left standing.地震过后只有几幢房屋还立着。
  • They're standing out against any change in the law.他们坚决反对对法律做任何修改。
6 interim z5wxB     
adj.暂时的,临时的;n.间歇,过渡期间
参考例句:
  • The government is taking interim measures to help those in immediate need.政府正在采取临时措施帮助那些有立即需要的人。
  • It may turn out to be an interim technology.这可能只是个过渡技术。
7 initiated 9cd5622f36ab9090359c3cf3ca4ddda3     
n. 创始人 adj. 新加入的 vt. 开始,创始,启蒙,介绍加入
参考例句:
  • He has not yet been thoroughly initiated into the mysteries of computers. 他对计算机的奥秘尚未入门。
  • The artist initiated the girl into the art world in France. 这个艺术家介绍这个女孩加入巴黎艺术界。
8 implemented a0211e5272f6fc75ac06e2d62558aff0     
v.实现( implement的过去式和过去分词 );执行;贯彻;使生效
参考例句:
  • This agreement, if not implemented, is a mere scrap of paper. 这个协定如不执行只不过是一纸空文。 来自《现代汉英综合大词典》
  • The economy is in danger of collapse unless far-reaching reforms are implemented. 如果不实施影响深远的改革,经济就面临崩溃的危险。 来自辞典例句
9 explicit IhFzc     
adj.详述的,明确的;坦率的;显然的
参考例句:
  • She was quite explicit about why she left.她对自己离去的原因直言不讳。
  • He avoids the explicit answer to us.他避免给我们明确的回答。
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