城市维护建设税

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。

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

在税负方面，主要分析了增值税转型对制造业的增值税、城市维护建设税、教育费附加和企业所得税的税负影响。

In aspect of tax burden , Main analyses the effect of transition of VAT type on VAT 、 urban maintenance and construction tax 、 the additional cost of education and income tax of manufacturing enterprise .

关于城市维护建设税存在的问题及改进设想

Improve to Problems in the City Preservation and Development Tax

城市维护建设税改革初探

Initial Probe on City Maintenance Taxation Renovation

城市维护建设税的开征，对城市的公用事业和公共设施的维护和建设，起了重要的作用。

It plays an important vole in the preserving and developing public facilities of the city .

城市维护建设税自开征以来，收入逐年增加。

The income of a city is increasing every year since the city preservation and development tax was collected .

本文就城市维护建设税所存在的主要问题，谈谈改革的具体设想。

This essay mainly talks about the problems lie in the city preservation and development tax and some solutions to the problems .

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？

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

对确属地方税的税种如营业税、城市维护建设税等，应在《税收基本法》中明确其地方税的地位。

The taxes authentically belong to the local tax such as business tax , the town maintenance and construction tax , should be defined in the basic code of taxation .

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。

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 .

我国现行城市维护建设税是1985年2月8日由国务院发布并于次年1月1日实施的，它是一种具有特定目的、具有附加税性质的税种。

The current city maintenance development tax was published by the state council on February 8th , 1985 and implemented in 1986 . , which has been playing a crucial part in raising city maintenance tax .

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。

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 .

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。

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 .

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。

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 .