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China - Register for City Maintenance and Construction Tax

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Procedure[edit]

Enterprises and their subsidiaries and production and business departments in other parts of the country, individual owners of industry and commerce and other undertakings engaged in production and business operation (hereinafter referred to as taxpayers engaged in production and business operations) should apply for tax registration with the local tax authorities where they carry out production and/or business operation.

Taxpayers should receive tax registration forms from competent the tax authority or tax registration centers and complete them as required.

Competent the tax authority or tax registration centers should examine and verify the documents, certificates, materials and tax registration forms submitted by taxpayers, issue tax registration certificates to those that meet the requirements and collect from them tax registration costs and administrative fees.



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Required Documents[edit]

  • An industrial and commercial business license or other similar permit of business operation
  • A contract, agreement and articles of association
  • The unified organizational code
  • The ID card, passport or other valid ID certificate of the legal representative, or responsible member of owner
  • Other documents and information demanded by the tax authorities of a province, autonomous region or municipality directly under the State Council


Office Locations & Contacts[edit]

State Administration of Taxation
Address: Yangfangdian Road, Haidian District, on the 5th
Zip: 100038
Tel: 010-63417114
Website: http://www.chinatax.gov.cn

State Administration for Industry and Commerce People's Republic of China
Address: 8 Sanlihe Donglu, Xichengqu, Beijing, 100820, P. R. China
Phone: +86-10-68010463/68013447
Facsimile: +86-10-68010463/68013447
Email: [email protected]
Contact
Address



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Eligibility[edit]

The enterprises of any nature, units, individual household businesses and other individuals (excluding enterprises with foreign investment, foreign enterprises and foreigners) who are obliged to pay Value Added Tax, consumption Tax and/or Business Tax are the taxpayers of City Maintenance and Construction Tax.



Fees[edit]

Explain the fees structure which is required for obtaining the certificate/document.



Validity[edit]

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever



Documents to Use[edit]

Please attach documents that can be used by people. e.g. links



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Sample Documents[edit]

Please attach sample completed documents that would help other people.



Processing Time[edit]

Please explain processing time taken in obtaining the document/certificate.



Related Videos[edit]

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	



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Instructions[edit]

Any organization or individual liable to product tax, value-added tax and business tax should be a payer of city maintenance and construction tax (hereinafter referred to as the taxpayer) and pay city maintenance and construction tax in accordance with the provisions of the Regulations.



Required Information[edit]

  • The name and the number of the ID card, passport or other valid ID document of the institution, legal representative or owner
  • The residence or business address
  • The type of registration
  • The accounting system
  • The form of production and business operation
  • The scope of production and operation
  • The total amount of capital (fund), investment
  • The term of production and operation
  • The name and telephone number of the financial chief
  • Other information specified by the State Administration of Taxation



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Need for the Document[edit]

The city maintenance and construction tax is imposed on the entities and individuals who pay value added tax, consumption tax and business tax. The tax is calculated on the basis of the value added tax, consumption tax and business tax actually paid by the taxpayer. There are 3 levels of tax rate applied on the basis of the taxpayer's location, i.e. 7% (urban area), 5% (county towns, towns) and 1% (areas other than the urban area, county towns or towns). The city maintenance and construction tax shall be paid respectively together with value added tax, consumption tax and business.



Information which might help[edit]

Differential rates are adopted: 7% rate for city area, 5% rate for county and township area and 1% rate for other area. The tax is based on the actual amount of VAT, Consumption Tax and/or Business Tax paid by the taxpayers, and paid together with the three taxes mentioned above. The formula for calculating the amount of the tax payable:

Tax payable = Tax base x tax rate Applicable



Other uses of the Document/Certificate[edit]

It is formulated for the purpose of strengthening city maintenance and construction and expanding and stabilizing the sources of fund for city maintenance and construction.

The revenue from city maintenance and construction tax is used exclusively and absolutely on the maintenance and construction of urban public utilities and services, and the concrete arrangements thereof is made by the local people's governments.


External Links[edit]

Interim Regulations on City Maintenance and Construction Tax of the Peoples Republic of China

Tax Law

State Administration for Industry and Commerce People's Republic of China

State Administration of Taxation of the People's Republic of China

Ministry of Commerce, the People's Republic of China

Tax Law

State Administration of Taxation


Others[edit]

With the city maintenance and construction tax in place, no locality or department can permitted to impose arbitrary burden in the form of money or materials from taxpayers. Every taxpayer has the right to turn down such demands.

The people's governments of the provinces, autonomous regions and municipalities directly under the State Council formulates rules for the implementation of the Regulations in accordance with the provisions thereof and report to the Ministry of Finance for the record.