high 2020-08-11

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

中华人民共和国城市维护建设税法

全国人民代表大会常务委员会 npc
This law establishes the statutory framework for the urban maintenance and construction tax, defining tax rates, calculation methods, and collection procedures applicable to taxpayers within China.
Document Text
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Topics
taxation urban infrastructure fiscal policy
Metadata
Publisher 全国人民代表大会常务委员会
Site npc
Date 2020-08-11
Category major_policy
Policy Area 税收
CMS Category 法律
Keywords effective:2021-09-01