Interim Regulations of the People's Republic of China on Urban Maintenance and Construction Tax

Interim Regulations of the People's Republic of China on Urban Maintenance and Construction Tax

Guo Fa [1985] No. 19

February 8, 1985

Article 1 These Regulations are formulated for the purpose of strengthening urban maintenance and construction and expanding and stabilizing the sources of fund for urban maintenance and construction.

Article 2 All organizations and individuals that pay product tax, value-added tax and business tax shall be a taxpayer with the obligations of urban maintenance and construction tax (hereinafter referred to as the taxpayer) and shall pay urban maintenance and construction tax in accordance with the provisions of these Regulations.
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