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。 )
中华人民共和国主席令 (十三届第51号)