urban maintenance and construction tax

Enterprises with foreign investment and foreign enterprises have the right not to pay urban maintenance and construction tax in accordance with law.

外商投资企业和外国企业，有依法不缴纳城市维护建设税的权利。

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How to treat urban maintenance and construction tax levied along with sales tax with the amount of sales tax checked as the tax basis?

以查处的营业税税额为计税依据附征的城市维护建设税如何处理？

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Then from the existing sewage systems, resources and consumption tax, urban maintenance and construction tax, the proposed reform and improve our environment tax law of the specific measures to our environment.

接着从我国现行的排污费制度、资源税制以及消费税、城市维护建设税等分别提出改革与完善我国环境税费的具体措施。

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The implementation of consumption-type VAT would lead to revenue of the main factors reducing the value-added tax reduction, urban maintenance and construction tax reduction in corporate income tax surcharge for education of the reduction and the increase in these areas.

实行消费型增值税将导致财政收入减收的因素主要有增值税的减少、城市维护建设税的减少、教育费附加的减少和企业所得税的增加这几方面。

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And 6 tax categories that are closely linked with real estate, namely business tax, income tax for enterprise, individual income tax, stamp tax, urban maintenance and construction tax and education fee additional.

与房地产紧密相关的税种6个，即营业税、企业所得税、个人所得税、印花税、城市维护建设税及教育费附加。

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With large amounts of data, by measuring transformation impact of VAT, urban maintenance and construction tax, corporate income tax surcharge for education, quantitatively describe the transformation on direct effects of fiscal revenue in Jiangxi.

借助大量的数据，通过测算转型对增值税、城市维护建设税、教育费附加和企业所得税影响，定量地说明转型对江西财政收入的直接效应。

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