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

Announcement of Zhejiang Local Taxation Bureau on Relevant Issues Concerning Suspending the Levy & Collection of Local Water Conservancy Construction Fund

Document No.:

Taxes:Administration of Tax Levy & Collection,City Maintenance and Construction Tax

Date of Promulgation:2016-11-01

IssueDepartment:State Taxation Bureaus of Localities

Date of Implementatio:2016-11-30



In accordance with the provisions of the “Notice of Zhejiang Provincial Department of Finance and Zhejiang Local Taxation Bureau on Suspending the Levy & Collection of Local Water Conservancy Construction Fund on Enterprises and Institutions and Individual Operators” (Zhe Cai Zong [2016] No.43), as of November 1, 2016 (period of charge), the levy & collection of local water conservancy construction fund on enterprises and institutions and individual operators shall be suspended for the present. The relevant matters on the suspension of tax levy & collection are hereby notified as follows:


I. If enterprises and institutions and individual operators (hereinafter referred to as the obligatory duty payers) are engaged in production and business activities within the scope of our province to obtain sales income or operating income, as for the sales income or operating income obtained as of November 1, 2016, such payers may suspend declaring the payment of local water conservancy construction fund to the local taxation authorities. For tax obligators who are subject to the declaration on a quarterly basis, their sales income or operating income of October 2016 shall be subject to the declaration and payment of local water conservancy construction fund in the levying period of January 2017.


II. The tax obligators who have any unpaid local water conservancy construction fund (the taxable period of charges is before November 1, 2016) because of less declaration, default of payment, deferred payment of taxes, etc., shall go to the in-charge local taxation authorities to go through the re-declaration or re-payment formalities.


III. The implementation of local water conservancy construction fund relief policy shall be based on the actual levying months. If the relief conditions involve the annual target, the implementation can be converted according to the actual proportion of the actual levying months to the whole year.


This announcement shall come into force on November 1, 2016.


ZhejiangLocal Taxation Bureau

November 30, 2016


Send copies to: local taxation bureaus of all cities, counties (cities, districts) (not including Ningbo), and Branch No.1 directly under the provincial local taxation bureau.


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