New Changes To Tax Surcharges
According to the Announcement of SAT [2021] No.26 and No.28 of the State Taxation Administration (SAT) on Matters concerning the Collection and Administration of Urban Maintenance and Construction Tax which came into effect on September 1st 2021, urban maintenance, construction tax maintenance and education surcharges will not be levied on the amount of VAT or consumption tax paid for imported goods or for labor services, or services and intangible assets sold by overseas entities or individuals to China.