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

Written Reply to the Issues Concerning the Applicable Tax Rate of the City Maintenance and Construction Tax in Removing Counties to Build Cities

Document No.:

Taxes:City Maintenance and Construction Tax

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2015-09-23

Annex:

Local Taxation Bureau of Guizhou Province,

Your bureau’s Request for Instruction in the Applicable Tax Rate of the City Maintenance and Construction Tax in Removing Counties to Build Cities (QianDiShuiCheng [2015] No.45) has been received. After study, the written reply is hereby given as follows:

The Interim Regulations of People’s Republic of China on the City Maintenance and Construction Tax has respectively stipulated the rates of the city maintenance and construction tax for urban areas, counties and towns are 7%, 5% and 1%. After removing counties to build cities, the applicable rate of the city maintenance and construction tax shall be 7%.

 

 

State Administration of Taxation

September 23rd, 2015

 

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