City Maintenance and Construction TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Written Reply to Specific Applicable Tax Rates of City Maintenance and Construction Tax for Cities Upgraded from Counties

Document No.:Shui zong Han [2016] No. 280

Taxes:City Maintenance and Construction Tax

Date of Promulgation:2016-06-24

IssueDepartment:State Administration of Taxation

Date of Implementatio:2016-06-24


Local Taxation Bureau of Guizhou Province,

Your bureau’s Request for Instructions on the Issue Concerning Applicable Tax Rates of City Maintenance and Construction Tax Imposed on China Guizhou Maotai Liquor Factory (Group) Co., Ltd. and Its Affiliated Companies have been received. Upon study, an official written reply is given as follows:

The Interim Regulations of the People’s Republic of China on City Maintenance and Construction Tax has set different city maintenance and construction tax rates for cities, counties and townships respectivelyGiven the counties are displaced to build cities, if taxpayers remain in the city areas, the applicable city maintenance and construction tax rate is 7%. While taxpayers are in the townships outside the cities, the applicable city maintenance and construction tax rate shall remain the 5%.


State Administration of Taxation

June 24th, 2016


Customer service

88393678(Information Support) Support)

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