The People's Republic of China (PRC) Urban Maintenance and Construction Tax Law was passed at the 21st meeting of the 13th NPC Standing Committee on August 6th, 2008, and came into force on September 6th, 2008. But the following preferential policies and urban maintenance and construction tax policies continue to be implemented. Let's see what urban construction tax concessions are available!

1. Standard gold sold by member units of the gold exchange and delivered in kind shall be exempted from urban maintenance and construction tax.

Policy reference: Notice of the Ministry of Finance on People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Gold Tax Policy (Caishui [2002] 142).

2. The standard gold sold by members and customers of Shanghai Futures Exchange through the Shanghai Futures Exchange and delivered out of the warehouse shall be exempted from urban maintenance and construction tax.

Policy reference: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Policies Concerning Gold Futures Trading (Caishui [2008] No.5).

3. The national major water conservancy project construction fund shall be exempted from urban maintenance and construction tax.

Policy reference: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption of Urban Maintenance and Construction Tax and Additional Education Fee from National Major Water Conservancy Project Construction Fund (Cai Shui [2010] No.44).

4.65438+1 October1year to 202 1 year, 65438+February 3 1 year, small-scale taxpayers of value-added tax can reduce or exempt urban maintenance and construction tax within 50% of the taxation scope.

Policy reference: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Implementing Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [] 13)

From 5.65438+ 10/month 1 year to 20021year, and from 65438+February 3 1 year, urban maintenance and construction tax reduction and exemption will be implemented to support self-employed retired soldiers to start their own businesses.

Policy reference: Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Further Supporting the Tax Policies for Self-employed Retired Soldiers' Entrepreneurship and Employment (Caishui [] No.21).

6.65438+1 October1By 2025, 65438+February 3 1, tax relief for urban maintenance and construction will be implemented to support and promote entrepreneurship and employment of key groups.

Policy reference: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of the State Council Poverty Alleviation Office on Further Supporting and Promoting Entrepreneurship and Employment of Key Groups (Caishui [] No.22); Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and Ministry of Human Resources and Social Security on extending the implementation period of some preferential poverty alleviation policies (AnnouncementNo.: State Taxation Administration of The People's Republic of China National Rural Revitalization Bureau of the Ministry of Finance and Ministry of Human Resources and Social Security 18).