Hebei Province, Urban Maintenance And Construction Tax Amendments To The Implementing Rules

Original Language Title: 河北省城市维护建设税实施细则修正案

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Hebei province, urban maintenance and construction tax amendments to the implementing rules (October 9, 2011 Executive meeting of the Hebei provincial people's Government, the 95th considered by people's Government of Hebei province, October 20, 2011 [2011] the 10th release come into force on the date of promulgation), the second is revised as follows: "where the payment of value-added tax, consumption tax, business tax and personal, for the taxpayers of the city maintenance and construction tax.


    Second, the "product tax, value-added tax, business tax" is amended as "value added tax, consumption tax and business tax." Third, the third paragraph is amended as: "the Customs on behalf of the VAT and the consumption tax of imported products, exemption from urban maintenance and construction tax.


    Delete the third paragraph. Four, fourth amendment: "urban maintenance and construction tax rate against a taxpayer location determined by administrative division.

    Seat of the taxpayer, means paying value-added tax, consumption tax, business tax and personal sites. Delegates collected, withheld payment on behalf of paying city maintenance and construction tax, applicable Commission collected, withheld payment, collection of pay rates, where the unit.


    Five, by deleting the fifth paragraph. Liu, sixth revised as follows: "city maintenance and construction taxes into the budget management at all levels, guarantees for public utilities and facilities maintenance and construction of the city, outside the town of city maintenance and construction tax dedicated to the township (town) of maintenance and construction. Specific use by the city divided into districts, counties (cities) of the people's Governments. Individual needs provincial transfers, transfer measures shall be formulated by the provincial financial Department; transfers within the city divided into districts need to use, defined by the city divided into districts, the provincial financial department.


    Seven, by deleting article seventh.

    Eight and eighth to seventh, and "the tax authority" is amended as "local tax authorities."

    Section nine, delete the Nineth. Ten, tenth to eighth, and by deleting "before the publication of this rule, when have product tax, value-added tax, sales tax (paid by including the 1985, belonging to a previous year's taxes), except for fair taxes and tax, withheld, collected payment of tax shall be required to pay the city maintenance and construction tax.

    ” Third, according to the above modifications, adjust the order of the provisions of these rules accordingly. In addition, the individual words have been modified.