1. If the taxpayer is located in a province or city, the tax rate is 7%.
Two, the taxpayer is located in the county and town (tentative Shui Ye and Minggang towns), the tax rate is five percent.
Three, the state-owned enterprises in the suburbs of the city and the suburbs of the county, the tax rate is 7% and 5% respectively.
Four, industrial and mining enterprises, the tax rate is five percent.
Five, where not in the above one, two, three, four enterprises, the tax rate is one percent.
Six, the division of urban and suburban, county and suburban and industrial and mining areas, determined by the regional administrative office, the Municipal People's government, and submitted to the provincial record. Article 5 The collection, management, payment, rewards and punishments of urban maintenance and construction tax stipulated in Article 5 of the Regulations shall be handled with reference to the relevant provisions of product tax, value-added tax and business tax:
First, taxpayers pay product tax, value-added tax and business tax at the same time, and pay urban maintenance and construction tax to the local tax authorities. However, for wholesale tax deduction, the tax deduction unit should deduct the urban maintenance and construction tax at the same time as the business tax according to the local tax rate; Taxpayers engaged in temporary business operations shall pay on the spot at their business places.
Two, taxpayers enjoy the care of product tax, value-added tax, business tax relief, but also urban maintenance and construction tax relief.
Three, taxpayers do not pay product tax, value-added tax, business tax within the prescribed time limit, the tax authorities in accordance with the provisions of the surcharge for delaying payment, the unpaid urban maintenance and construction tax should also be from the date of default, the daily surcharge for delaying payment of five thousandths.
4. If a taxpayer evades product tax, value-added tax and business tax and is fined by the tax authorities in accordance with the regulations, the tax on urban maintenance and construction that he evades will also be fined.
Five, for the masses to report cases of evading product tax, value-added tax and business tax, it is necessary to give rewards according to fines or overdue taxes, and the fine tax also includes urban maintenance and construction tax. Sixth tax authorities at all levels should be based on the needs of urban construction, in strict accordance with the provisions of the collection of urban maintenance and construction tax. However, due to the rapid growth of the collection of business fees, all localities can appropriately extract part of the collection fees according to the tax collection situation. Seventh these rules authorize the Provincial Taxation Bureau to be responsible for the interpretation. Article 8 These Detailed Rules shall be implemented as of 1985 1 month 1 day. Previously, 5% of the profits of the previous year (collective enterprises extracted from after-tax profits) were used as urban maintenance and construction funds and 1% was extracted from industrial and commercial taxes. , and shall be abolished at the same time.