PRC Urban Maintenance and Construction Tax Law

中华人民共和国城市维护建设税法

The time to pay urban maintenance and construction tax is specified

(Adopted at the 21st Session of the Standing Committee of the 13th National People's Congress on August 11, 2020 and effective as of September 1, 2021.)

(第十三届全国人民代表大会常务委员会第二十一次会议于二零二零年八月十一日通过，自二零二一年九月一日起施行。 )

PRC President's Order (No.51 of the 13th NPC)

中华人民共和国主席令 (十三届第51号)

Article 1:   Entities and individuals that pay value-added tax or consumption tax in the People's Republic of China are payers of urban maintenance and construction tax and shall pay such tax in accordance herewith.

第一条 在中华人民共和国境内缴纳增值税、消费税的单位和个人，为城市维护建设税的纳税人，应当依照本法规定缴纳城市维护建设税。

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]