1985.01.01
STATE COUNCIL OF CHINA
PROVISIONAL REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON CITY
MAINTENANCE AND CONSTRUCTION TAX
[February 8, 1985: Guo Fa (1985) No. 19]
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.
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.
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.
Article 4 The rates for City Maintenance and Construction Tax are as
follows:
For taxpayers located in urban areas, the rate is 7%;
For taxpayers located in counties or townships, the rate is 5%;
For taxpayers located in areas other than urban area, counties and
townships, the rate is 1%.
Article 5 The collection, administration, tax payment stage, prize and
penalties related to City Maintenance and Construction Tax shall be
determined in reference to relevant provisions on Product Tax, Value
Added Tax and Business Tax.
Article 6 City Maintenance and Construction Tax revenue shall be
exclusively used for maintenance and construction of public benefits and
public utilities. The details shall be determined by local Governments.
Article 7 Tax paid according to Item 3 of Article 4 of these Regulations
shall be used for maintenance and construction of townships and
villages.
Article 8 Once City Maintenance and Construction Tax is levied, any
district and department are prohibited from apportioning any burdens of
funds and materials to taxpayers. In case of any apportioning, Taxpayers
have right to refuse that.
Article 9 Governments of Provinces, Autonomous Regions and
Municipalities directly under the State Council shall formulate the
Rules for implementation of these Regulations in accordance with these
Regulations, and submit them to Ministry of Finance for records.
Article 10 These Regulations shall come into effect as of 1985.
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