Q：
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Who are the taxpayers of Urban Maintenance and Construction Tax?
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A：
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The withholding agents of the Urban Maintenance and Construction Tax are the groups and individuals who have the obligation to withhold Value-added Tax and Consumption Tax. No Urban Maintenance and Construction Tax shall be levied on the amount of Value-added Tax and Consumption Tax paid by imported goods or overseas groups and individuals to sell labour services, and intangible assets in China.
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Q：
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What is the tax rate of Urban Maintenance and Construction Tax?
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A：
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Tax rate is 7% if the taxpayer located in the urban area. Tax rate is 5% if the taxpayer located in a county or town. And if the taxpayer located outside the urban area, county or town, tax rate is 1%.
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Q：
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What is the tax basis for Urban Maintenance and Construction Tax?
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A：
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It is calculated based on the actual Value-added Tax and Consumption Tax paid by the taxpayer in accordance with the law.
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Q：
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How to calculate the taxable amount of Urban Maintenance and Construction Tax?
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A：
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The taxable amount of the Urban Maintenance and Construction Tax is equal to the tax calculation basis multiple by the specific tax rate.
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Q：
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When does the tax liability for Urban Maintenance and Construction Tax occur?
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A：
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The time of tax obligation of Urban Maintenance and Construction Tax is same as the time of tax obligation of Value-added Tax and Consumption Tax and they are paid at the same time.
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FAQ
