The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:
It has been clarified in the Reply of the State Administration of Taxation on Exempting the City Maintenance and Construction tax as well as Educational Surcharge from Foreign-funded Cargo Transport Enterprises (Guo Shui Han  No.881) that the city maintenance and construction tax as well as educational surcharge does not apply to foreign-funded cargo transport enterprises.
Whereas the tax control system on cargo transport invoices shall be promoted to be wholly used in cargo transport enterprises from the present year on, it is determined after investigation to uniformly cognize cargo transport enterprises as invoice issuing taxpayers as from January 1, 2007. And other items on tax levy shall be conducted in accordance with the related provisions in the Notice of the State Administration of Taxation on Intensifying the Tax Collection Administration Concerning the Cargo Transport Industry (Guo Shui Fa  No. 121) and the Notice of the State Administration of Taxation about Several Tax Issues Concerning Cargo Transport Industry (Guo Shui Fa  No.88).
The State Administration of Taxation
February 15, 2007
Source from: http://english.mofcom.gov.cn/aarticle/policyrelease/announcement/200703/20070304475906.html