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

Notice on the Policy Issues Concerning the City Maintenance and Construction Tax and the Educational Surcharge When a Taxpayer Pre-pays the VAT in a Place Other Than the One Where His/Her Office is Situated

Document No.:Cai Shui [2016] No. 74

Taxes:City Maintenance and Construction Tax

Date of Promulgation:2016-05-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2016-07-12


Issued by: the Ministry of Finance and the State Administration of Taxation

Document No.: Cai Shui [2016] No. 74

Date of Issuance: 2016-7-12

Financial Departments (Bureaus), State Taxation Bureaus and Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan and Financial Bureau of Xinjiang Production and Construction Corps,

 Based on the adjustment of VAT policies after the VAT-for-BT pilot project is comprehensively carried out, the implementation issues of the policies concerning the city maintenance and construction tax and the educational surcharge, when a tax payer pre-pays the VAT in a place other than the one where his/her office is situated, are hereby notified as follows:

I. A taxpayer, who provides constructions services or sells or leases immovable property across different areas, he/she shall prepay the VAT in the place where the construction services are provided or the immovable property is located. He/she shall take the pre-paid VAT amount as the taxation base and calculate the city maintenance and construction tax and the educational surcharge according to the applicable rate of the city maintenance and construction tax and the levying rate of the educational surcharge in the place where the VAT is prepaid.

II. When a taxpayer, who prepays the VAT, files the VAT return in the place where his/her office is located, he/she shall take the actually-paid VAT amount as the taxation base and calculate the city maintenance and construction tax and the educational surcharge according to the applicable rate of the city maintenance and construction tax and the levying rate of the educational surcharge in the place where the office is situated.

III. The notice shall be implemented from May 1st, 2016.


The Ministry of Finance and the State Administration of Taxation

July 12th, 2016


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