经济法基础-城市维护建设税与教育费附加（Basis of economic law - urban maintenance and construction tax and Educational Surcharges）.docVIP

经济法基础-城市维护建设税与教育费附加（Basis of economic law - urban maintenance and construction tax and Educational Surcharges） City maintenance and construction tax: to engage in business, and the actual payment of value-added tax, consumption tax and business tax units and individuals levied a tax. City maintenance and construction tax payers : refers to the actual payment of three units and individuals tax, including all kinds of enterprises, administrative units, institutions, military units, unemployment and other social organizations, and individual industrial and commercial households and other individuals. The foreign investment enterprises and foreign enterprises not levy tax on city maintenance and construction. City maintenance and construction tax scope: the implementation of the proportional tax rate. According to the location of the taxpayer in different regions, set up a third rate, i.e.: 1. taxpayers area for urban areas, the tax rate is 7% The 2. area for the county, the town of taxpayers, who account for 5% The 3. area where the taxpayer is not in the urban areas, county or town at the rate of 1% In determining the applicable tax rate to pay attention to the following concentration, distinction: 1. by units and individuals entrusted a tax withholding or three tax, the tax withholding or the city maintenance and construction tax according to the entrusted party where the applicable tax rate of execution. 2. flow management of non fixed tax units and individuals in the business place, to pay the three tax, the city maintenance and construction tax paid according to the applicable tax rate of business execution. 3. county government in the urban area of the city, in its urban enterprises established in accordance with the provisions of the urban tax rate tax. 4. the taxpayer is located for industrial and mining areas, mining areas should be based on the administrative divisions of the applicable tax rate tax calculation. The tax basis of city maintenance and construct