1 refers to the urban maintenance and construction tax. Urban maintenance and construction tax is a tax calculated and levied according to the amount of value-added tax and consumption tax actually paid by taxpayers.

Characterized in that:

(1) Based on the product tax and value-added tax actually paid by the taxpayer, they shall be paid together with the product tax and value-added tax respectively;

(2) Strengthen urban maintenance and construction, and expand and stabilize the sources of funds for urban maintenance and construction.

2. Legal basis: Article 4 of the Provisional Regulations on Urban Maintenance and Construction Tax in People's Republic of China (PRC).

The tax rate of urban maintenance and construction is as follows: if the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is 1%.

Second, what is the use of urban construction fees?

The purpose of urban maintenance and construction tax:

1. Strengthen urban maintenance and construction, and expand and stabilize the sources of funds for urban maintenance and construction. For the maintenance of urban public utilities and facilities;

2, pay taxes and benefits can be directly linked, income earmarked, clear the scope and direction of application in advance;

3. Improve government revenue, narrow the differences of public facilities in different parts of the city, and promote the improvement of people's living standards;

4. It supplements the shortage of urban maintenance funds, mobilizes the enthusiasm of local governments to maintain and build cities, promotes the construction of urban infrastructure and improves people's happiness.