Law of the People's Republic of China on Urban Maintenance and Construction Tax

Law of the People's Republic of China on Urban Maintenance and Construction Tax Order of the President of the People's Republic of China (No. 51) The Law of the People's Republic of China on Urban Maintenance and Construction Tax, as adopted at the 21st Session of the Standing Committee of the Thirteenth National People's Congress of the People's Republic of China on August 11, 2020, is hereby issued, and shall come into force on September 1, 2021. Xi Jinping, President of the People's Republic of China August 11, 2020 Law of the People's Republic of China on Urban Maintenance and Construction Tax (Adopted at the 21st Session of the Standing Committee of the Thirteenth National People's Congress on August 11, 2020) Article 1 All entities and individuals paying value-added tax (VAT) or consumption tax within the territory of the People's Republic of China are taxpayers of urban maintenance and construction tax, and shall pay urban maintenance and construction tax in accordance with this Law. Article 2 Urban maintenance and construction tax shall be calculated based on the amount of VAT or consumption tax actually paid by taxpayers in accordance with the law. The refund of period-end uncredited VAT shall be deducted from the tax base of urban maintenance and construction ......