Since December 1st this year, more than 5400 foreign companies in our city should also pay for the policy adjustment. construction tax And educational surcharge, but it is not expected to be affected.

In the first three quarters of the Municipal Taxation Bureau tax revenue In the annex of the analysis report, reporters saw such a group of figures: the city's urban construction tax was 483 million 450 thousand yuan, an increase of 21.2% compared with the same period last year, and the additional 412 million 420 thousand yuan for education fees, compared with 318 million 650 thousand yuan for the same period last year. The tax analysis report did not even find the related expressions of urban construction tax and education fee. In this regard, the city tax bureau official responsible person said, in the city's total tax revenue, the proportion of these two small.

From December 1st onwards, foreign enterprises will also have to pay tax on urban construction and education charges. What will be the impact on individual foreign enterprises and total tax revenue? enterprise The urban construction tax is based on the actual value added tax, consumption tax and business tax amount paid by the enterprise. The tax rates are 7% in urban areas, 5% in towns and townships, 1% in rural areas. The additional fees for education fees are based on the equivalent tax basis of urban construction tax and 3%.

In this regard, an urban tax law firm responsible person made an analysis. He took a clothing production enterprise in our city as an example. If we pay the value added tax 200 thousand yuan to the tax authorities in September this year and the consumption tax amount to 800 thousand yuan, the urban construction tax payable by the enterprise in that month should be (20+80) x 7%=7 (10000 yuan), while the education fee plus (20+80) x 3%=3 (10000 yuan), and the two plus 100 thousand yuan.

"The two tax rates involved are relatively low. They are not major taxes. This adjustment does not arrange a transitional period, and to some extent, it shows little impact on foreign enterprises." The head of the Municipal Taxation Bureau said. A foreign capital enterprise official said that the unified tax has been going on, and the taxes and fees of both domestic and foreign enterprises are completely equal, which is in line with psychological expectations. Besides, the amount involved is smaller than the previous income tax, and the pressure is not very obvious.

The reporter learned from the Municipal Bureau of industry and commerce that in the first three quarters of this year, 116 newly approved foreign-invested enterprises in the city amounted to more than 5400, compared with 1 to 10 of the number of domestic funded enterprises. In addition, figures show that the output value of Foreign-invested Enterprises above Designated Size accounts for 56.6% of the total industrial output value. "From the point of view of the proportion of output and output value, the adjustment of tax policy will bring about a slight increase in our urban construction tax and the additional income from education fees." Analysis of relevant persons.