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

By Susan Mok

(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)

PRC President's Order (No.51 of the 13th NPC)

第一条在中华人民共和国境内缴纳增值税、消费税的单位和个人，为城市维护建设税的纳税人，应当依照本法规定缴纳城市维护建设税。

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