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PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON CITY MAINTENANCE AND CONSTRUCTION TAX
[February 8, 1985: Guo Fa (1985) No. 19]
| | 中华人民共和国城市维护建设税暂行条例
（一九八五年二月八日国务院发布）
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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。
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Article 2 All units and individuals who are taxpayers of Product 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 凡缴纳产品税、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。
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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 Product 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产品税、增值税、营业税税额为计税依据，分别与产品税、增值税、营业税同时缴纳。
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