论文部分内容阅读
第一条为了加强城市的维护建设,扩大和稳定城市维护建设资金的来源,特制定本条例。第二条凡缴纳产品税、增值税、营业税的单位和个人,都是城市维护建设税的纳税义务人(以下简称纳税人),都应当依照本条例的规定缴纳城市维护建设税。第三条城市维护建设税,以纳税人实际缴纳的产品税、增值税、营业税税额为计税依据,分别与产品税、增值税、营业税同时缴纳。第四条城市维护建设税税率如下:纳税人所在地在市区的,税率为百分之
Article 1 These Regulations are formulated in order to strengthen the maintenance and construction of cities and expand and stabilize the sources of urban maintenance and construction funds. Article 2 Units and individuals that pay product tax, value added tax and business tax are all the taxpayers (hereinafter referred to as taxpayers) of the city maintenance and construction tax, and they shall pay the urban maintenance and construction tax in accordance with the provisions of these Regulations. Article 3 The city maintenance and construction tax shall be paid on the basis of the product tax, value added tax and business tax amount actually paid by the taxpayer on the basis of tax respectively with the product tax, value added tax and business tax. Article 4 The rates of city maintenance and construction tax are as follows: Where the taxpayer is located in the urban area, the tax rate is 1%