According to the Provisional Regulations on Urban Maintenance and Construction Tax in People's Republic of China (PRC) and its detailed rules for implementation, urban construction tax is designed according to the needs of urban maintenance and construction funds at different levels, and different proportional tax rates are implemented in different regions, that is, different proportional tax rates are stipulated according to different administrative regions such as cities, counties or towns where taxpayers are located.
(1) If the taxpayer is located in the urban area, the tax rate is 7%. The "city" mentioned here refers to the city approved by the State Council, and the "urban area" refers to the regional scope of municipal districts (including suburbs) approved by the provincial people's government.
(2) The tax rate of county and town taxpayers is 5%. The "county town" mentioned here refers to the county town and county town (district town) approved by the provincial people's government, and the scope of county town and county town is subject to the urban area approved by the county people's government.
(3) If the taxpayer is not in the urban area, the county seat or the town to which the county seat belongs, the tax rate is 1%.
Extended data
Calculation method of urban maintenance and construction tax;
The calculation of urban maintenance and construction tax payable is relatively simple, and the tax calculation method is basically consistent with the "two taxes", and its calculation formula is:
Taxable amount = (actually paid VAT+consumption tax) × applicable tax rate
According to the provisions of Caishui [2005] No.25, since June 5438+ 10/day, 2005, the amount of value-added tax exempted in the current period, which has been officially examined and approved by the State Taxation Bureau, should be included in the additional scope of urban maintenance and construction tax and education fee, and urban maintenance and construction tax and education fee surcharge should be levied respectively according to the prescribed tax (fee) rate.
Before June 65438+1 October12005, the urban maintenance and construction tax and education surcharge levied according to the exempted value-added tax amount will not be refunded, and those not levied will not be levied. Therefore, the value-added tax in the formula should also add the tax exemption generated by the way of tax exemption and refund for export goods of production enterprises; If there is tax exemption in the current period, it will generally be reflected in the summary table of tax exemption and refund for production enterprises.
The calculation formula of urban construction tax for production enterprises with tax exemption should be: tax payable = (VAT tax payable+current tax exemption and consumption tax) * applicable tax rate.
Baidu Encyclopedia-Urban Maintenance and Construction Tax
Provisional Regulations of People's Republic of China (PRC) Municipality on Urban Maintenance and Construction Tax