Under what circumstances will the urban maintenance and construction tax be reduced

1. If the value-added tax and consumption tax are refunded for export products, the urban maintenance and construction tax paid will not be refunded.

2. The value-added tax and consumption tax levied by the customs on the import of crystals shall not be levied on the urban maintenance and construction tax.

3. In order to support the construction of the Three Gorges Project, the construction of the Three Gorges Project shall be exempted from urban maintenance and construction tax from January 1, 2004 to February 31, 2011.

4. Unless otherwise specified, the urban maintenance and construction tax levied with the "three taxes" shall not be refunded (returned).

Small-scale VAT taxpayers whose monthly sales or turnover does not exceed 100,000 yuan (including 100,000 yuan, the same below) shall be exempted from VAT in accordance with the provisions of the above documents. Among them, small-scale VAT taxpayers with one quarter as the tax period, and the quarterly sales or turnover does not exceed 300,000 yuan, are exempt from VAT in accordance with the provisions of the above documents. VAT is exempted, and the basis for calculating urban construction tax is zero.

According to the actual situation of the province, autonomous region and municipality directly under the Central Government, as well as the needs of macroeconomic regulation and control, small-scale VAT taxpayers can reduce resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty (excluding stamp duty on transactions), cultivated land occupation tax and education surcharge and local education surcharge within the range of 50% of the tax amount.

General taxpayers do not enjoy the preferential policy of halving the urban construction tax, but there is an exception, for example, general taxpayers can also enjoy the halving of the urban construction tax if they meet the conditions of small and micro enterprises.

There are exemption and exemption policies for the poor population who have registered for the registration of the urban subsistence allowance, retired soldiers, small-scale VAT taxpayers, and major national water conservancy projects.

The policy for retired soldiers, the preferential policies for enterprises to recruit retired soldiers, the policies for the poor people who have registered for the card, the policies for the unemployed, and the policies for the poor people who have been hired by enterprises.

Legal analysis: 1. Retired soldiers engaged in self-employment will be deducted from urban maintenance and construction tax; 2. Enterprises recruiting retired soldiers will be deducted from urban maintenance and construction tax; 3. The poor population who are registered for self-employment will be deducted from the urban maintenance and construction tax; 4. Registered unemployed persons for more than half a year, registered unemployed persons enjoying urban subsistence allowance, and college graduates who engage in self-employment within the graduation year will be deducted from urban maintenance and construction tax; 5. Enterprises recruit and set up a file to establish a card for the employment of the poor to deduct the urban maintenance and construction tax; 6. Small-scale VAT taxpayers are exempted from urban maintenance and construction tax; 7. The construction of major national water conservancy projects is exempt from urban maintenance and construction tax.

Legal basis: "Hainan Free Port Law of the People's Republic of China" Article 27 In accordance with the principles of simple and scientific tax structure, full optimization of tax system elements, significant reduction of tax burden, clear attribution of income, and basic balance of fiscal revenue and expenditure, combined with the direction of national tax reform, establish a tax system of Hainan Free Port that meets the needs of the country. When the island-wide customs are closed, the government will simplify the value-added tax, consumption tax, vehicle purchase tax, urban maintenance and construction tax and education surcharge and other taxes and fees, and collect sales tax in the retail of goods and services; After the island-wide customs closure operation, the tax system was further simplified.

The Ministry of Finance, in conjunction with relevant departments and Hainan Province, put forward a specific plan for simplifying the tax system in a timely manner.

Legal analysis: General taxpayers do not enjoy the reduction and exemption policy of urban maintenance and construction tax, and the reduction and exemption policy of urban maintenance and construction tax is aimed at small-scale taxpayers who meet the requirements of small and micro enterprises, excluding general taxpayers.

Legal basis: "Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of Inclusive Tax Reduction and Exemption Policies for Small and Micro Enterprises" III. According to the actual situation of the region, as well as the need to call for macro vertical regulation and control, small-scale VAT taxpayers can reduce resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty (excluding ** transaction stamp duty), cultivated land occupation tax and education surcharge, and local education surcharge within 50% of the tax amount.

style="color: rgb(51, 51, 51);font-family: Microsoft Yahei,"microsoft yahei"; font-size:

16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps:

normal; font-weight: 400; letter-spacing: normal; orphans:

2; text-align: start; text-indent: 0px; text-transform:

none; white-space: normal; widows: 2; word-spacing:

0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-style:

initial; text-decoration-color: initial;"Notice of the > Ministry of Finance and the State Administration of Taxation on the Implementation of the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises》 4. Small-scale VAT taxpayers who have enjoyed other preferential policies such as resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, cultivated land occupation tax, education surcharge and local education surcharge in accordance with the law may enjoy the preferential policies stipulated in Article 3 of this notice.

If it is a small-scale taxpayer with a monthly income of less than 100,000 yuan and a quarterly income of less than 300,000 yuan, the value-added tax is exempted, and the value-added tax is exempted, so the urban maintenance and construction tax is also exempted.

If the monthly income exceeds 100,000 yuan and the quarterly income exceeds 300,000 yuan, the urban maintenance and construction tax is halved.

The urban maintenance and construction tax reduction and exemption policy is stipulated as follows:

1. No urban maintenance and construction tax shall be levied on the value-added tax and consumption tax paid by imported goods or the sales of labor, services and intangible assets by overseas units and individuals in China;

2. For the refund of value-added tax and consumption tax for export goods, labor services, cross-border sales services, intangible assets, and preferential policies, the maintenance and construction tax paid by the city macro stove city will not be refunded;

3. Unless otherwise specified, the urban maintenance and construction tax levied along with the value-added tax and consumption tax shall not be refunded or refunded. The full name of urban construction tax is urban maintenance and construction tax, which is levied on units and individuals with operating income. Urban construction tax, like other taxes, is also subject to corresponding deductions.

To sum up, urban maintenance and construction tax is an additional tax of value-added tax and consumption tax, and in principle, there is no separate tax reduction and exemption clause. If the tax law stipulates the reduction or exemption of value-added tax and consumption tax, the urban maintenance and construction tax will be reduced accordingly.

Legal basis]:

Article 4 of the Urban Maintenance and Construction Tax Law of the People's Republic of China.

The rates of urban maintenance and construction tax are as follows:

1) If the taxpayer is located in an urban area, the tax rate is 7%;

2) If the taxpayer is located in a county seat or town, the tax rate shall be 5%;

3) If the taxpayer's location is not in the urban area, county seat or town, the tax rate shall be 1%.

The location of the taxpayer as used in the preceding paragraph refers to the place of the taxpayer's domicile or other places related to the taxpayer's production and business activities, and the specific location shall be determined by the province, autonomous region or municipality directly under the Central Government.

Urban maintenance and construction tax is a tax levied on units and individuals engaged in business activities and paying value-added tax and consumption tax. There is no threshold for urban construction tax, only that all taxpayers of value-added tax and consumption tax should pay urban maintenance and construction tax. The specific regulations are:

At present, the urban maintenance and construction tax has set up three levels of regional differential proportional tax rates. 7% for urban areas, 5% for counties and towns, and 1% for taxpayers whose locations are not in urban areas, counties or towns. The calculation method is the applicable urban construction tax rate of the value-added tax and consumption tax amount actually paid by the taxpayer.

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

Article 3. The urban maintenance and construction tax shall be calculated on the basis of the actual amount of product tax, value-added tax and business tax paid by taxpayers, and shall be paid at the same time as product tax, value-added tax and business tax respectively.

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

Article 4. The rate of urban maintenance and construction tax is as follows:

If the taxpayer is located in an urban area, the tax rate is 7%;

If the taxpayer is located in a county seat or town, the tax rate is 5%;

If the taxpayer's location is not in the urban area, county seat or town, the tax rate is 1%.