The tax items of urban maintenance and construction tax: product tax, value-added tax, and business tax.

The characteristics of the urban maintenance and construction tax are as follows:

1. It has the nature of an additional tax. It is based on the actual amount of the “second tax” paid by the taxpayer and is added to the “second tax”. The tax amount itself does not have a specific, independent taxable object similar to other taxes;

2. It has a specific purpose. The urban maintenance and construction tax is specifically used for the maintenance and construction of urban public utilities and public facilities.

The urban construction tax reduction and exemption policy in 2023 is as follows:

1. The value-added tax exemption for the current period that has been formally reviewed and approved by the State Taxation Bureau should be included in the urban maintenance and construction tax and education fees For the additional taxation scope, urban maintenance and construction tax and education surcharge are levied according to the prescribed tax (fee) rates respectively;

2. Tax (fee) rates for urban maintenance and construction tax and education surcharge , determined by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government based on actual conditions;

3. The urban maintenance and construction tax and education surcharge levied with the "three taxes" will not be refunded (refunded);< /p>

4. For those who need to refund the urban maintenance and construction tax and education surcharge due to the reduction or exemption of the "three taxes", the following methods should be dealt with according to the specific circumstances:

(1) Due to reduction or exemption If the "three taxes" need to be refunded to the treasury, the urban maintenance and construction tax will also be refunded at the same time;

(2) If the value-added tax and consumption tax are refunded for exported products, the paid urban maintenance and construction tax and consumption tax will not be refunded. Education fee surcharge;

(3) If the "three taxes" are levied first and then refunded, levied first and then refunded, or levied and refunded immediately, unless otherwise provided, the "three taxes" will be surcharged The urban maintenance and construction tax and education surcharge shall not be refunded (refunded);

(4) The current tax exemption amount of value-added tax formally reviewed and approved by the State Taxation Bureau shall be included in the urban maintenance and construction tax The urban maintenance and construction tax and education surcharge shall be levied according to the prescribed tax (fee) rate.

To sum up, the urban maintenance and construction tax is a tax levied on units and individuals with operating income in order to strengthen the maintenance and construction of cities and expand and stabilize the source of urban maintenance and construction funds.

Legal basis:

Article 3 of the "Interim Regulations of the People's Republic of China on Urban Maintenance and Construction Tax"

Urban maintenance and construction tax shall be paid by taxpayers The actual amount of consumption tax, value-added tax, and business tax paid is the basis for tax calculation, and is paid simultaneously with consumption tax, value-added tax, and business tax respectively.

Article 4

The urban maintenance and construction tax rates are as follows:

If the taxpayer is located in an urban area, the tax rate is 7%;

If the taxpayer's location is in a county or town, the tax rate is 5%;

If the taxpayer's location is not in a city, county or town, the tax rate is 1%.