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第一条根据《中华人民共和国城市维护建设税条例》(以下简称条例)第九条规定,制定本实施细则。第二条《条例》第二条规定的城市维护建设税的纳税人,系指缴纳产品税、增值税、营业税的一切企事业单位和个人以及机关、团体、学校、部队等。第三条城市维护建设税的税率,按《条例》规定执行。座落在城市郊区的大中型企业按市区税率7%计征;座落在农村的大中型企业按县城、镇税率5%计征;座
Article 1 The present Implementing Rules shall be formulated in accordance with the provisions of Article 9 of the “Regulations of the People’s Republic of China on Urban Maintenance and Construction Taxes” (hereinafter referred to as the “Regulations”). Article 2 The taxpayers in the city maintenance and construction tax stipulated in Article 2 of the “Regulations” refer to all enterprises and institutions and individuals that pay product tax, value-added tax and sales tax as well as organs, organizations, schools and military units. Article 3 The rate of city maintenance and construction tax shall be implemented in accordance with the provisions of the “Regulations.” Large and medium-sized enterprises located in suburban areas of cities are subject to a tax rate of 7% in urban areas; large and medium-sized enterprises located in rural areas are charged at a rate of 5% for towns and cities;