Urban Maintenance and Construction Tax Law of the People's Republic of China (Закон Китайской Народной Республики «О налоге на содержание и строительство городов»)

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Urban Maintenance and Construction Tax Law of the People's Republic of China
(Закон Китайской Народной Республики «О налоге на содержание и строительство городов»)

(Adopted at the 21st Meeting of the Standing Committee of the Thirteenth National People's Congress on August 11, 2020)

Article 1. The entities and individuals that pay value-added tax (VAT) or excise tax within the territory of the People's Republic of China are taxpayers of urban maintenance and construction tax, and shall pay urban maintenance and construction tax in accordance with the provisions of this Law.

Article 2. The tax basis of urban maintenance and construction tax shall be the amount of VAT or excise tax actually paid by taxpayers in accordance with law.

The refunded amount of end-of-period excess input VAT shall be deducted pursuant to relevant regulations from the tax basis of urban maintenance and construction tax.

The specific measures for calculating the tax basis of urban maintenance and construction tax shall be stipulated by the State Council in accordance with this Law and relevant tax laws and administrative regulations, and shall be submitted to the Standing Committee of the National People's Congress for the record.

Article 3. No urban maintenance and construction tax shall be levied on the amount of VAT or excise tax paid for imported goods, or for rendering services and intangible assets within the territory of the People's Republic of China by entities and individuals elsewhere.

Article 4. The urban maintenance and construction tax rates shall be:

(1) 7% for taxpayers the domiciles of which/who are in urban areas;

(2) 5% for taxpayers the domiciles of which/who are in county or township centersor