关于城市维护建设税改革的思考□福州市地税局课题组城市维护建设税，是以实际缴纳的增值税、消费税、营业税税额为计税依据，按纳税人所在地区分别规定适用税率，向缴纳“三税”的单位和个人征收的一种地方税，它既有流转税的性质，又是一种特定目的税，其收入归地方政府... On the city maintenance and construction tax reform □ Fuzhou City Local Taxation Bureau Task Group Urban Maintenance and Construction Tax, based on the actual paid value-added tax, consumption tax, sales tax as a tax basis, according to the taxpayer region, respectively, the applicable tax rate to pay “ Three taxes ”units and individuals levied a kind of local taxes, both the nature of the turnover tax, but also a special purpose tax, the income of the local government ...