China extends tax levies to foreign businesses

28 February 2011

China has made foreign invested enterprises liable in two surcharges previously only charged to domestic companies.  These charges are in addition to VAT, Business Tax and Consumption Tax, as applicable.  The two levies are:

  • Urban Construction and Maintenance Fee; and
  • Education Supplement, including the Local Education Surcharge.

 

Click here for details on the calculation of these Chinese surcharges.

enquiries@tmf-vat.com

 

The TMF Group is the world's leading independent provider of outsourced accounting and corporate secretarial services.

 

 
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