我国现行的城市维护建设税（以下简称城建税），是按照国务院1985年2月8日发布并于同年1月1日起施行的（中华人民共和国城市维护建设税暂行条例》进行征管的，其课税依据是增值税、消费税、营业税“三税”税额，是一种具有特定目的的附加税，它为开发建设新兴城市，扩展、改造 The current urban maintenance and construction tax (hereinafter referred to as “urban construction and tax”) in China is administered in accordance with the Provisional Regulations of the People’s Republic of China on Urban Maintenance and Construction Tax promulgated by the State Council on February 8, 1985 and implemented on January 1, Taxation is based on VAT, consumption tax, business tax “tax” tax is a purpose-specific additional tax, it is for the development and construction of new cities, expansion, transformation