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Home > News > Our publications > Newsletters > China Tax Newsletters > 2010-2011 China Tax Newsletters > Nov. 2011 - New surcharge: Local Educational Surcharge

Nov. 2011 - New surcharge: Local Educational Surcharge

We wish to raise your attention on the notice Cai Zong Han [2011] no.57, issued on July 22nd, 2011, by the Ministry of Finance. The notice states that starting January 1st, 2012, all companies established in Beijing, including notably foreign invested companies, sino-foreign joint-ventures and representative offices of foreign enterprises, are liable to the Local Educational Surcharge (“LES”).

Mazars tax alert - New surcharge: Local Educational Surcharge

09/11/2011

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