The simultaneous payment of product tax, value-added tax and business tax as mentioned in Article 3 of the Regulations refers to the simultaneous payment of product tax, value-added tax and business tax within the time limit prescribed by the tax authorities. Article 4 The tax rates for urban maintenance and construction are as follows:
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.
If the taxpayer is located in a county or town, the tax rate is 5%. The "county town" referred to here refers to the county town and county town (district-level town) approved by the provincial people's government, and the scope of the county town and county town shall be subject to the urban area approved by the county people's government.
If the taxpayer is not in the city, county or county, the tax rate is 1%.
Where taxpayers pay product tax, value-added tax or business tax in different places, urban maintenance and construction shall be assessed according to the applicable tax rate of the place where the tax is paid. Article 5 Units designated or entrusted by tax authorities to collect, collect and withhold product tax, value-added tax and business tax are also units to collect, collect and withhold urban maintenance and construction tax. These units must be responsible for collecting, collecting and withholding urban maintenance and construction taxes in accordance with the Regulations and these Detailed Rules. If the collecting, collecting and withholding unit fails to collect, collect and withhold the urban maintenance and construction tax according to the regulations, the collecting, collecting and withholding unit shall be responsible for paying back the tax. Sixth taxpayers must pay the product tax, value-added tax and business tax within the time limit stipulated by the tax authorities, and at the same time pay the urban maintenance and construction tax. Overdue payment, in addition to the deadline for payment, and from the date of overdue payment, a daily surcharge of 0.5% of the overdue tax payment.
When the tax authorities fail to call for payment, they may notify banks or credit cooperatives to withhold it on their behalf. Article 7 Taxpayers must truthfully declare and pay product tax, value-added tax and business tax, and at the same time pay urban maintenance and construction tax. If the declaration is false, the tax authorities may, in addition to recovering the tax payable, impose a fine of less than five times as appropriate. If the circumstances of tax evasion and refusal to pay taxes are serious and violate the criminal law, the tax authorities shall request the judicial organs to investigate criminal responsibility according to law. Article 8 The tax authorities have the right to check the financial, accounting and tax payment of taxpayers.
Taxpayers must truthfully declare and provide relevant information and may not refuse or conceal it. When the tax authorities send personnel to check the taxpayer's financial, accounting and tax payment, they shall show their certificates and be responsible for confidentiality. Article 9 If a taxpayer fails to pay taxes in accordance with the Regulations and these Detailed Rules, anyone can report and expose it, and after investigation and handling by the tax authorities, he can be rewarded according to regulations and keep it confidential. Article 10 In case of disputes between taxpayers and tax authorities, they must first pay taxes according to the decision of the tax authorities, and may apply for reconsideration to the tax authorities at the next higher level within 10 days after paying taxes. If a taxpayer refuses to accept the reconsideration of the higher tax authorities, he may bring a suit in a people's court within 30 days from the date of receiving the reply. If the time limit exceeds the prescribed time limit, the taxpayer shall be deemed to have waived the right to sue, and the tax authorities shall maintain the original decision. Article 11 If a taxpayer overpays taxes, it shall report within one year from the date of overpayment, and after verification by the tax authorities, it shall refund the overpaid taxes; If it exceeds one year, it will not be accepted. Twelfth taxpayers in accordance with the provisions of the tax is indeed difficult, you can apply to the local tax authorities, after the examination and approval of the county (city) tax bureau, as appropriate, to give tax reduction or exemption. Thirteenth urban maintenance and construction tax should be used for the maintenance and construction of urban public utilities and public facilities. Urban maintenance and construction tax, which is not levied in urban areas, county towns and county towns, is earmarked for the maintenance and construction of villages and towns. The specific arrangements are determined by the county (city) people's government. Article 14 After the urban maintenance and construction tax is levied, no region or department may apportion funds and materials to taxpayers. In case of apportionment, taxpayers have the right to refuse to implement it. Article 15 The Guangdong Provincial Taxation Bureau shall be responsible for the interpretation of these Rules. Article 16 These Detailed Rules shall be implemented as of 1985 65438+ 10/day.