Since the urban maintenance and construction tax is calculated based on the value-added tax, consumption tax, and business tax actually paid by the taxpayer, and is collected together with the value-added tax, consumption tax, and business tax, the reduction and exemption of value-added tax, consumption tax, and business tax are also This means that urban maintenance and construction taxes are exempted and exempted, so urban maintenance and construction taxes generally cannot be exempted and exempted separately. However, if a taxpayer does have difficulties and needs to be exempted or exempted separately, the provincial people's government may provide tax reduction or exemption as appropriate.

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 "three taxes". 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) The customs levies imported products on its 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 Educational Fee Surcharge System for Foreign-funded Enterprises and Individuals" promulgated on October 18, 2010, foreign-invested enterprises, foreign enterprises and foreign individuals shall apply the State Council's The "Interim Regulations of the People's Republic of China on Urban Maintenance and Construction Tax" promulgated in 1985 and the "Interim Provisions on the Collection of Education Fee Surcharges" promulgated in 1986.

Special attention should be paid to:

1. If the value-added tax and consumption tax are refunded for exported products, the urban construction tax paid will not be refunded;

2. "Three taxes" If the tax is collected first and then refunded, if it is collected first and then refunded, or if it is collected and refunded immediately, urban construction tax will not be refunded.

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