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Interim Regulation of the People's Republic of China on Urban Maintenance and Construction Tax (2011Revision) [Expired]
中华人民共和国城市维护建设税暂行条例(2011修订) [失效]
【法宝引证码】

Interim Regulation of the People's Republic of China on Urban Maintenance and Construction Tax 

中华人民共和国城市维护建设税暂行条例

(Issued by the State Council on February 8, 1985; Revised in according to the Decision of the State Council on Abolishing and Amending Some Administrative Regulations by the Order No. 588 of the State Council of the People's Republic of China on January 8, 2011) (1985年2月8日国务院发布 根据2011年1月8日国务院令第588号《国务院关于废止和修改部分行政法规的决定》修订)

Article 1 These Regulations are formulated in order to strengthen city maintenance and construction and expand and stabilize the source of funds for city maintenance and construction.   第一条 为了加强城市的维护建设,扩大和稳定城市维护建设资金的来源,特制定本条例。
Article 2 All units and individuals who are taxpayers of Consumption Tax, Value Added Tax, and/or Business Tax shall be the City Maintenance and Construction Tax payers (hereinafter called Taxpayers) and shall pay City Maintenance and Construction Tax according to these Regulations.   第二条 凡缴纳消费税、增值税、营业税的单位和个人,都是城市维护建设税的纳税义务人(以下简称纳税人),都应当依照本条例的规定缴纳城市维护建设税。
Article 3 The computation of City Maintenance and Construction Tax shall be based on the amount of Product Tax, Value Added Tax and/or Business Tax actually paid by Taxpayers, and the tax shall be paid together with the payment of Consumption Tax, Value Added Tax and/or Business Tax.
......
   第三条 城市维护建设税,以纳税人实际缴纳的消费税、增值税、营业税税额为计税依据,分别与消费税、增值税、营业税同时缴纳。
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