tory burch This comprehensive and unified domestic

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Gao Peiyong said city maintenance and construction tax is a special purpose tax levy in 1985. It is the countries to strengthen the city's maintenance and construction, expansion and stable source of city maintenance and construction funds for a tax imposed. Additional education is of special charges, the introduction in 1986. It is the local government to speed up the development of education, expanding local sources of funding for education imposed a fee. Urban maintenance construction tax to value added tax, consumption tax, business tax (before 1994, the product tax, value added tax, business tax) the amount of tax actually paid for the taxable basis. Urban maintenance and construction tax where the taxpayer is under the urban county (town) and other regions, respectively, in accordance with 7%, 5%, 1% tax rate for third gear,tory burch verbena, at 3% surcharge for education present a unified rate of levy.


both tax (fee) possess a common characteristic, that is legal according to the principle of who benefits the burden of production and operation in the country and enjoy the city, directly or indirectly, the cause of building and education in China results of enterprises and individuals collected.

Gao Peiyong quite a long sigh. He said the implementation of domestic and foreign enterprises of different tax systems,supra women shoes, and to give foreign-funded enterprises at preferential tax treatment, served as a reform and opening up an important policy to attract foreign investment in China for many years.
who benefits the burden of fair and reasonable
the official said, China's social stability, economy is in a period of rapid growth, a broad consumer market,christian louboutin sneakers, abundant labor resources, while the long-term commitment to our government for foreign investors to create a more open, more fair, more convenient, more friendly investment environment, forming a comprehensive, wide-ranging, multi-level opening-up pattern, many favorable factors that have strong appeal to foreign investors. Therefore, foreign levy on urban maintenance and construction tax, not a negative impact on China to attract Waizi. Moreover, foreign levy on urban maintenance and construction tax,supra rasta, the purpose is not to increase the burden on foreign-funded enterprises, but rather to establish a tax system conducive to fair competition and investment environment, I believe this initiative will be understanding and support of foreign .
the State Council decided that from 1 December 2010, the country will unify foreign city maintenance construction tax system on foreign investment enterprises, foreign enterprises and foreign individuals collected urban maintenance construction tax . At this point, the foreign tax system to achieve a comprehensive unified, foreign policy,tory burch discount 西方媒体宣传“中国强硬论” 评, to enjoy the tax the



However, with the deepening of China's reform and opening up, this tax system more fair competition do not meet the requirements of market economy, have become increasingly prominent in the community requires a unified foreign taxes system calls are becoming stronger. Since 1994,tory burch patterson riding boots 人社部证明大学生村官报考公务员撤消加分, the National People's Congress, State Council began to gradually unify the tax system to foreign enterprises. In our current tax system, value-added tax, consumption tax, business tax, enterprise income tax, urban land use tax, travel tax, farmland use tax and property tax system had been divided into domestic and foreign enterprises have to achieve a unified, only the urban maintenance and construction Discriminatory taxes and additional education system is still in place.
competitive imperative. As China's economic and social development and the market economy continues to improve, continue to implement differentiated tax system will aggravate the unfair competition between foreign-funded enterprises is not conducive to improving the competitiveness of domestic enterprises. At present, foreign enterprises urban maintenance and construction tax system, the time is ripe. Imposed on the foreign city construction tax and additional education is beneficial for all types of business taxes to create a fair competitive environment.
Gao Peiyong that collected both from the tax (fee) of the mind, the one hand, enjoying foreign education, urban infrastructure and public resources,tory burch, these companies did not fulfill the other hand, pay the relevant taxes (fee) obligations, no matter from which side it is not true. Given to foreign companies that

sum up,tory burch patti wedge sale 大理修路拆毁唐代古城墙续 遗迹如, this differentiated tax system, largely related to corporate income tax and foreign-invested enterprises and foreign enterprises income tax, vehicle use tax and vehicle and vessel usage license plate tax, property tax and urban real estate tax, city maintenance and construction tax, land use tax and education surtax, and several other tax (fee) species. In the reform and opening up, this