Unification of the Taxation of Foreign Enterprises, Foreign Invested Enterprises and Domestic Enterprises

The State Council issued the Notice on Unifying the City Construction Tax and Educational Surcharge of the Foreign Invested Enterprises, Foreign Enterprises, Foreign Individuals and Domestic Enterprises (the “Notice”) on October 18th, 2010. According to the Notice, the city construction tax and education surcharge will be levied on foreign invested enterprises, foreign enterprises and foreign…