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Law of the People's Republic of China on Urban Maintenance and Construction Tax [Not Yet Effective]
中华人民共和国城市维护建设税法 [尚未生效]
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Order of the President of the People's Republic of China 

中华人民共和国主席令

(No. 51) (第五十一号)

The Law of the People's Republic of China on Urban Maintenance and Construction Tax, as adopted at the 21st Session of the Standing Committee of the Thirteenth National People's Congress of the People's Republic of China on August 11, 2020, is hereby issued, and shall come into force on September 1, 2021. 《中华人民共和国城市维护建设税法》已由中华人民共和国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2020年8月11日通过,现予公布,自2021年9月1日起施行。
Xi Jinping, President of the People's Republic of China 中华人民共和国主席 习近平
August 11, 2020 2020年8月11日
Law of the People's Republic of China on Urban Maintenance and Construction Tax 中华人民共和国城市维护建设税法
(Adopted at the 21st Session of the Standing Committee of the Thirteenth National People's Congress on August 11, 2020) (2020年8月11日第十三届全国人民代表大会常务委员会第二十一次会议通过)
Article 1 All entities and individuals paying value-added tax (VAT) or consumption tax within the territory of the People's Republic of China are taxpayers of urban maintenance and construction tax, and shall pay urban maintenance and construction tax in accordance with this Law.   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。
Article 2 Urban maintenance and construction tax shall be calculated based on the amount of VAT or consumption tax actually paid by taxpayers in accordance with the law.   第二条 城市维护建设税以纳税人依法实际缴纳的增值税、消费税税额为计税依据。
The refundable end-of-period uncredited VAT shall be deducted from the tax base of urban maintenance and construction tax as required. 城市维护建设税的计税依据应当按照规定扣除期末留抵退税退还的增值税税额。
The specific measures for determining the tax base of urban maintenance and construction tax shall be reported by the State Council to the Standing Committee of the National People's Congress for recordation in accordance with this Law as well as the provisions of laws and administrative regulations on taxation. 城市维护建设税计税依据的具体确定办法,由国务院依据本法和有关税收法律、行政法规规定,报全国人民代表大会常务委员会备案。
Article 3 No urban maintenance and construction tax shall be levied on VAT or consumption tax paid for the import of goods or sale of labor services, other services and intangible assets in China by overseas entities or individuals.   第三条 对进口货物或者境外单位和个人向境内销售劳务、服务、无形资产缴纳的增值税、消费税税额,不征收城市维护建设税。
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