CHINA TAXATION SYSTEM
City Maintenance and Construction Tax
(1) Taxpayers
The enterprises of any nature, units, individual household businesses
and other individuals (excluding enterprises with foreign investment,
foreign enterprises and foreigners) who are obliged to pay Value
Added Tax, consumption Tax and/or Business Tax are the taxpayers
of City Maintenance and Construction Tax.
(2) Tax rates and computation of tax payable
Differential rates are adopted: 7% rate for city area, 5% rate
for county and township area and 1% rate for other area. The
tax is based on the actual amount of VAT, Consumption Tax and/or
Business Tax paid by the taxpayers, and paid together with the
three taxes mentioned above. The formula for calculating the
amount of the tax payable:
Tax payable = Tax base × tax rate Applicable
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