1. Physical delivery of standard gold is exempt from urban construction tax.

(1) According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Gold Tax Policy Issues" (Caishui [2002] No. 142), it can be seen that members of the gold exchange, gold sold through the gold exchange , exempt from urban construction tax.

(2) According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies Concerning Gold Futures Trading" (Caishui [2008] No. 5), members of the Shanghai Futures Exchange sell through the exchange, Standard gold with physical delivery at the same time is exempt from urban construction tax.

2. Major water conservancy funds are exempt from urban construction tax.

According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Exempting the Urban Maintenance and Construction Tax and Educational Surcharge from the National Major Water Conservancy Project Construction Fund" (Caishui [2010] No. 44), it can be seen that the levy of national major water conservancy project construction funds When water conservancy project construction funds are used, urban construction tax is exempted.

It should be noted here that although major water conservancy funds are government funds, they also need to pay value-added tax when they are actually collected. Therefore, it is also the basis for calculating urban construction tax.

3. Small-scale taxpayers, small low-profit enterprises and individual industrial and commercial households will be levied half the urban construction tax.

According to the "Announcement on Further Implementing the "Six Taxes and Two Fees" Reduction and Reduction Policy for Small and Micro Enterprises" (Announcement No. 10, 2022, of the Ministry of Finance and the State Administration of Taxation), from January 1, 2022 to 2024 On December 31, urban construction tax will be halved for small-scale taxpayers, small low-profit enterprises and individual industrial and commercial households. Of course, it’s not just urban construction taxes that are halved. After all, all “six taxes and two fees” can enjoy this policy.

In addition, it should be noted that from April 1, 2022 to December 31, 2022, small-scale taxpayers are exempt from VAT. Therefore, during this period, urban construction tax is also exempted.

4. Retired soldiers can enjoy urban construction tax exemption or exemption for entrepreneurship and employment.

According to the provisions of the "Notice on Tax Policies to Further Support the Entrepreneurship and Employment of Self-Employed Retired Soldiers" (Finance and Taxation [2019] No. 21) by the Ministry of Finance and the State Administration of Taxation and the Department of Veterans, it can be seen that retired soldiers start their own businesses, or enterprises Those who recruit retired soldiers can enjoy the urban construction tax exemption policy.

5. Urban construction tax exemption for key groups to start their own businesses and find employment.

According to the "Notice of the Ministry of Finance, State Administration of Taxation, Ministry of Human Resources and Social Security_State Council Poverty Alleviation Office on Tax Policies on Further Supporting and Promoting Entrepreneurship and Employment of Key Groups" (Finance and Taxation [2019] No. 22), "Ministry of Finance and Taxation The relevant provisions of the Ministry of Human Resources and Social Security of the State Council_National Rural Revitalization Administration on extending the implementation period of some preferential tax policies for poverty alleviation (Ministry of Human Resources and Social Security of the Ministry of Finance and the State Administration of Taxation_National Rural Revitalization Administration Announcement No. 18 of 2021) can be seen, and the key points When a group starts a business and finds employment, it can enjoy the preferential treatment of urban construction tax exemption.

Legal basis:

"Urban Maintenance and Construction Tax Law of the People's Republic of China"

Article 2 Urban maintenance and construction tax shall be paid by taxpayers in accordance with the law. The amount of value-added tax and consumption tax is the basis for tax calculation.

The tax basis for urban maintenance and construction tax shall be deducted from the value-added tax refunded by the end-of-period residual tax refund in accordance with regulations.

The specific method for determining the basis for calculating urban maintenance and construction tax shall be reported to the Standing Committee of the National People's Congress for the record by the State Council in accordance with this Law and relevant tax laws and administrative regulations.

Article 6: Based on the needs of national economic and social development, the State Council may stipulate tax reductions or exemptions for cities in major public infrastructure construction, special industries and groups, and response to major emergencies. Maintenance and construction tax shall be reported to the Standing Committee of the National People's Congress for the record.