VATLive > Blog > VAT > China extends tax levies to foreign businesses - Avalara

China extends tax levies to foreign businesses

  • Feb 27, 2011 | Richard Asquith
China extends tax levies to foreign businesses

China has made foreign invested enterprises liable in two surcharges previously only charged to domestic companies.  These charges are in addition to Chinese 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.
VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara