China News Service, Beijing, August 8 (Reporter Zhang Weiran and Liang Xiaohui) The draft urban maintenance and construction tax law was submitted to the 13th National People's Congress Standing Committee for a second review on August 8. Compared with the first-reviewed draft, the second-reviewed draft detailed the provisions on tax reduction and exemption.
The draft pointed out that in accordance with the needs of national economic and social development, the State Council may provide for reduction or exemption of urban maintenance and construction tax for major public infrastructure construction, special industries and groups, and response to major emergencies, and report to the Standing Committee of the National People’s Congress. Commission for the record.
Some members of the Standing Committee of the National People's Congress, localities, and units have proposed that the urban maintenance and construction tax is an additional tax to value-added tax and consumption tax. In terms of determining the basis for tax calculation, it is recommended to handle the relationship with the main tax and achieve an orderly connection. The Constitution and Law Committee of the National People's Congress believes that the basis for calculating the urban maintenance and construction tax needs to be determined according to the value-added tax and consumption tax paid by the taxpayer, and is closely related to the specific policies of value-added tax and consumption tax. Considering that the reforms of value-added tax and consumption tax are still in progress, the draft can only provide principles for the calculation of urban maintenance and construction tax, leaving necessary space for reform. Accordingly, the second-review draft stipulates that the specific methods for determining the tax basis for urban maintenance and construction tax shall be determined by the State Council in accordance with this Law and relevant tax laws and administrative regulations.
In addition, the second-review draft of the draft further clarified the determination of the specific scope of the “location of the taxpayer” and pointed out that the location of the taxpayer refers to the taxpayer’s domicile or other location related to the taxpayer’s production and business activities. The specific location is determined by the province, autonomous region, The municipality is determined. (Finish)