Interim Regulations of the People's Republic of China on Urban Maintenance and Construction Tax (Revised in 2011)
Interim Regulations of the People's Republic of China on Urban Maintenance and Construction Tax (Revised in 2011)
Interim Regulations of the People's Republic of China on Urban Maintenance and Construction Tax (Revised in 2011)
Order of the State Council of the People's Republic of China No. 588
January 8, 2011
(Promulgated by the State Council on February 8, 1985; and revised according to the Decisions of the State Council on Repealing and Amending Certain Administrative Regulations on January 8 ,2011)
Article 1 These Regulations are formulated for the purpose of strengthening urban maintenance and construction and expanding and stabilizing the sources of fund for urban maintenance and construction.
Article 2 All organizations and individuals that pay consumption tax, value-added tax and business tax shall be a taxpayer with the obligations of urban maintenance and construction tax (hereinafter referred to as the taxpayer) and shall pay urban maintenance and construction tax in accordance with the provisions of these Regulations.
Article 3 Payment of urban maintenance and construction tax shall be based on the consumption tax, value-added tax and business tax which a taxpayer actually pays and shall be made simultaneously when the consumption tax, value-added tax and business tax are paid.
Article 4 The rates of urban maintenance and construction tax shall be as follows:
7% for a taxpayer in a city;
5% for a taxpayer in a county town or town; and
1% for a taxpayer living in a place other than a city, county town or town.
Article 5 The collection, administration, and payment of urban maintenance and construction tax and any commendation and punishment related thereto shall be conducted with reference to the relevant provisions on consumption tax, value-added tax and business tax.
Article 6 The revenue generated from urban maintenance and construction tax shall be used exclusively and absolutely on the maintenance and construction of urban public utilities and public infrastructure, and the specific arrangements thereof shall be made by local people's governments.
Article 7 The revenue generated from the tax payments provided in Item (3) of Article 4 hereof shall be used exclusively in the maintenance and construction of towns and townships.
Article 8 With the urban maintenance and construction tax in place, no region or department shall be permitted to impose arbitrary burden in the form of money or materials from taxpayers.
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Order of the State Council of the People's Republic of China No. 588
January 8, 2011
(Promulgated by the State Council on February 8, 1985; and revised according to the Decisions of the State Council on Repealing and Amending Certain Administrative Regulations on January 8 ,2011)
Article 1 These Regulations are formulated for the purpose of strengthening urban maintenance and construction and expanding and stabilizing the sources of fund for urban maintenance and construction.
Article 2 All organizations and individuals that pay consumption tax, value-added tax and business tax shall be a taxpayer with the obligations of urban maintenance and construction tax (hereinafter referred to as the taxpayer) and shall pay urban maintenance and construction tax in accordance with the provisions of these Regulations.
Article 3 Payment of urban maintenance and construction tax shall be based on the consumption tax, value-added tax and business tax which a taxpayer actually pays and shall be made simultaneously when the consumption tax, value-added tax and business tax are paid.
Article 4 The rates of urban maintenance and construction tax shall be as follows:
7% for a taxpayer in a city;
5% for a taxpayer in a county town or town; and
1% for a taxpayer living in a place other than a city, county town or town.
Article 5 The collection, administration, and payment of urban maintenance and construction tax and any commendation and punishment related thereto shall be conducted with reference to the relevant provisions on consumption tax, value-added tax and business tax.
Article 6 The revenue generated from urban maintenance and construction tax shall be used exclusively and absolutely on the maintenance and construction of urban public utilities and public infrastructure, and the specific arrangements thereof shall be made by local people's governments.
Article 7 The revenue generated from the tax payments provided in Item (3) of Article 4 hereof shall be used exclusively in the maintenance and construction of towns and townships.
Article 8 With the urban maintenance and construction tax in place, no region or department shall be permitted to impose arbitrary burden in the form of money or materials from taxpayers.
......