城市维护建设税（简称城建税 ,下同）是１９８５年为扩大和稳定城市维护建设资金来源而开征的一个税种。十几年来 ,它在筹集城市维护建设资金方面发挥了一定的作用。但是 ,城建税的计税依据 ,在实践中已暴露出其明显的不足和弊端。首先 ,城建税的计税依据 ,不符合税收理论。１ The city maintenance and construction tax (referred to as urban construction tax, the same below) is a tax levied in 1985 to expand and stabilize the sources of funding for urban maintenance and construction. For more than a decade, it has played a part in raising funds for city maintenance and construction. However, the tax basis of urban construction taxation, in practice, has revealed its obvious shortcomings and drawbacks. First of all, the tax basis for urban construction tax does not meet the tax theory. 1