Urban Maintenance and Construction Tax
GPTKB entity
Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
individuals
enterprises other organizations |
| gptkbp:category |
surtax
|
| gptkbp:country |
gptkb:China
|
| gptkbp:dateEnacted |
1985
|
| https://www.w3.org/2000/01/rdf-schema#label |
Urban Maintenance and Construction Tax
|
| gptkbp:imposedBy |
gptkb:Chinese_government
|
| gptkbp:legalBasis |
Urban Maintenance and Construction Tax Law of the People's Republic of China
|
| gptkbp:notableCollection |
local tax authorities
|
| gptkbp:purpose |
urban construction
urban maintenance |
| gptkbp:taxStatus |
value-added tax
consumption tax 1% (other areas) 5% (county towns) 7% (urban areas) business tax |
| gptkbp:bfsParent |
gptkb:城市维护建设税
|
| gptkbp:bfsLayer |
6
|