现行的城市维护建设税仍是以“三税”（增值税、消费税、营业税）为计税依据的。但在现行的工业企业会计制度中对城建税的会计处理方面 ,只是笼统地规定列入“产品销售税金及附加”、“其他业务支出”等科目。这里 ,没有考虑到计税依据中的“增值税”的特殊性 ,因它已从过去的 The current urban maintenance and construction tax is still based on the “three taxes” (value added tax, consumption tax, sales tax) as a tax basis. However, in the current accounting system for industrial enterprises, the accounting treatment of urban construction tax merely provides for the general inclusion of subjects such as “tax on sales of products and surcharges” and “other business expenses”. Here, did not take into account the tax basis of the “value-added tax” the particularity, because it has been from the past