If the taxpayer’s location is in an urban area, the tax rate is 7%; if the taxpayer’s location is in a county seat or an organized town, the tax rate is 5%; if the taxpayer’s location is not in an urban area, county seat, or organized town, the tax rate is 5%. The tax rate is 1%. ?

The urban maintenance and construction tax implements regional differential proportional tax rates. Different taxpayers are located in different regions, and the applicable tax rates are also different. According to the provisions of Article 4 of the "Interim Regulations of the People's Republic of China and the State on Urban Maintenance and Construction Tax" (Guofa [1985] No. 19).

Extended information

Preferential provisions to reduce or exempt urban maintenance and construction tax burdens. Urban construction tax is levied based on the actually paid tax amount of the "second tax". Generally, there is no provision for tax reduction or exemption. However, urban construction tax can be exempted from the urban construction tax in the following situations:

(1) Customs levies imported products on their behalf The turnover tax of the Three Gorges Project will be exempted from urban construction tax;

(2) Starting from 1994, the Three Gorges Project Construction Fund will be exempted from urban construction tax;

(3) December 1, 2010 Currently, urban construction tax is temporarily not levied on Sino-foreign joint ventures and foreign-invested enterprises. After December 1, 2010, according to the "Notice of the State Council on Unifying the Urban Maintenance and Construction Tax and Education Fee Surcharge System for Foreign-funded Enterprises and Individuals" promulgated on October 18, 2010.

Foreign-invested enterprises, foreign enterprises and foreign individuals are subject to the "Interim Regulations of the People's Republic of China on Urban Maintenance and Construction Tax" issued by the State Council in 1985 and the "Interim Regulations on the Collection of Education Fee Surcharges" issued in 1986 》

Baidu Encyclopedia-Urban Maintenance and Construction Tax