Announcement of the State Taxation Administration on Matters concerning the Collection and Administration of Urban Maintenance and Construction Tax
Announcement of the State Taxation Administration on Matters concerning the Collection and Administration of Urban Maintenance and Construction Tax
Announcement of the State Taxation Administration on Matters concerning the Collection and Administration of Urban Maintenance and Construction Tax
Announcement of the State Taxation Administration [2021] No.26
August 31, 2021
The relevant matters are hereby announced as follows in accordance with the Law of the People's Republic of China on Urban Maintenance and Construction Tax, the Announcement of the Ministry of Finance and the State Taxation Administration on the Determination of the Tax Base of Urban Maintenance and Construction Tax and Other Matters ([2021] No.28), and other relevant provisions to implement the Opinions on Further Deepening the Tax Collection Reform issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council and further standardize the collection and administration of urban maintenance and construction tax (hereinafter referred to as the "urban construction tax"):
I. Urban construction tax shall be based on the amount of value-added tax and consumption tax (hereinafter referred to as "two taxes") actually paid by a taxpayer in accordance with the law.
The amount of value-added tax actually paid in accordance with the law refers to the amount of value-added tax that is payable by a taxpayer in accordance with the relevant laws, regulations, and tax policies concerning value-added tax plus value-added tax credits, after the deduction of direct value-added tax exemptions and the refunding of period-end uncredited value-added tax (hereinafter referred to as the "tax refund").
The amount of consumption tax actually paid in accordance with the law refers to the amount of consumption tax that is payable by a taxpayer in accordance with the relevant laws, regulations, and tax policies concerning consumption tax, after the deduction of direct consumption tax exemptions.
The two taxes payable exclude the amount of two taxes paid on the import of goods or on the sales of labor services, services, or intangible assets by overseas entities and individuals to China.
Taxpayers shall deduct the tax refund from the tax base of urban construction tax in the next tax declaration period, from the date of receipt of the tax refund.
The tax refund may only be deducted from the tax base of urban construction tax determined in accordance with the general value-added tax calculation method.
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Announcement of the State Taxation Administration [2021] No.26
August 31, 2021
The relevant matters are hereby announced as follows in accordance with the Law of the People's Republic of China on Urban Maintenance and Construction Tax, the Announcement of the Ministry of Finance and the State Taxation Administration on the Determination of the Tax Base of Urban Maintenance and Construction Tax and Other Matters ([2021] No.28), and other relevant provisions to implement the Opinions on Further Deepening the Tax Collection Reform issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council and further standardize the collection and administration of urban maintenance and construction tax (hereinafter referred to as the "urban construction tax"):
I. Urban construction tax shall be based on the amount of value-added tax and consumption tax (hereinafter referred to as "two taxes") actually paid by a taxpayer in accordance with the law.
The amount of value-added tax actually paid in accordance with the law refers to the amount of value-added tax that is payable by a taxpayer in accordance with the relevant laws, regulations, and tax policies concerning value-added tax plus value-added tax credits, after the deduction of direct value-added tax exemptions and the refunding of period-end uncredited value-added tax (hereinafter referred to as the "tax refund").
The amount of consumption tax actually paid in accordance with the law refers to the amount of consumption tax that is payable by a taxpayer in accordance with the relevant laws, regulations, and tax policies concerning consumption tax, after the deduction of direct consumption tax exemptions.
The two taxes payable exclude the amount of two taxes paid on the import of goods or on the sales of labor services, services, or intangible assets by overseas entities and individuals to China.
Taxpayers shall deduct the tax refund from the tax base of urban construction tax in the next tax declaration period, from the date of receipt of the tax refund.
The tax refund may only be deducted from the tax base of urban construction tax determined in accordance with the general value-added tax calculation method.
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