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


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 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。
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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