Law of the People's Republic of China on Urban Maintenance and Construction Tax
Law of the People's Republic of China on Urban Maintenance and Construction Tax
Law of the People's Republic of China on Urban Maintenance and Construction Tax
Order of the President of the People's Republic of China No.51
August 11, 2020
The Law of the People's Republic of China on Urban Maintenance and Construction Tax, adopted at the 21th Session of the Standing Committee of the 13th National People's Congress of the People's Republic of China on August 11, 2020, is hereby promulgated and shall come into effect as of September 1, 2021.
Xi Jinping, President of the People's Republic of China
Law of the People's Republic of China on Urban Maintenance and Construction Tax
(Adopted at the 21st Session of the Standing Committee of the 13th National People's Congress on August 11, 2020)
Article 1 All entities and individuals paying value-added tax (VAT) or consumption tax within the territory of the People's Republic of China are taxpayers of urban maintenance and construction tax, and shall pay urban maintenance and construction tax in accordance with this Law.
Article 2 Urban maintenance and construction tax shall be calculated based on the amount of VAT or consumption tax actually paid by a taxpayer in accordance with the law.
The tax base of urban maintenance and construction tax shall be the amount that deducts the refund of uncredited period-end VAT as required.
The specific measures for determining the tax base of urban maintenance and construction tax shall be reported to the Standing Committee of the National People's Congress for filing by the State Council in accordance with this Law as well as pertinent tax laws and administrative regulations.
Article 3 No urban maintenance and construction tax shall be levied on the amount of VAT or consumption tax paid for imported goods or for labor services, services and intangible assets sold by overseas entities or individuals to China.
Article 4 The rates of urban maintenance and construction tax shall be as follows:
1.
......
Order of the President of the People's Republic of China No.51
August 11, 2020
The Law of the People's Republic of China on Urban Maintenance and Construction Tax, adopted at the 21th Session of the Standing Committee of the 13th National People's Congress of the People's Republic of China on August 11, 2020, is hereby promulgated and shall come into effect as of September 1, 2021.
Xi Jinping, President of the People's Republic of China
Law of the People's Republic of China on Urban Maintenance and Construction Tax
(Adopted at the 21st Session of the Standing Committee of the 13th National People's Congress on August 11, 2020)
Article 1 All entities and individuals paying value-added tax (VAT) or consumption tax within the territory of the People's Republic of China are taxpayers of urban maintenance and construction tax, and shall pay urban maintenance and construction tax in accordance with this Law.
Article 2 Urban maintenance and construction tax shall be calculated based on the amount of VAT or consumption tax actually paid by a taxpayer in accordance with the law.
The tax base of urban maintenance and construction tax shall be the amount that deducts the refund of uncredited period-end VAT as required.
The specific measures for determining the tax base of urban maintenance and construction tax shall be reported to the Standing Committee of the National People's Congress for filing by the State Council in accordance with this Law as well as pertinent tax laws and administrative regulations.
Article 3 No urban maintenance and construction tax shall be levied on the amount of VAT or consumption tax paid for imported goods or for labor services, services and intangible assets sold by overseas entities or individuals to China.
Article 4 The rates of urban maintenance and construction tax shall be as follows:
1.
......