颁布日期：20000821 　实施日期：20000821 　颁布单位：国家税务总局

　　GuoShuiHan [2000] No.647

　　August 21, 2000

　　According to the opinion of the State Administration of Taxation, issues concerning levying construction fees of cultural undertakings on enterprises with foreign investment and foreign enterprises may be handled in the spirit of the Letter of the Ministry of Finance and the State Administration of Taxation on Non-Pursuance of the Construction Fees of Cultural Undertakings of the Year 1997 which should have been paid by Enterprises with Foreign Investment and Foreign Enterprises (CaiShuiZi [1998] No.156). The construction fees of cultural undertakings of Enterprises with Foreign Investment and Foreign Enterprises for the year 1997 shall not be levied any more.