Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on Urban Maintenance and Construction Tax.
Article 1 These Regulations are formulated for the purpose of strengthening urban maintenance and construction, expanding and stabilizing the sources of funds for urban maintenance and construction.
Article 2 Units and individuals paying consumption tax, value-added tax and business tax are taxpayers of urban maintenance and construction tax (hereinafter referred to as taxpayers) and shall pay urban maintenance and construction tax in accordance with the provisions of these Regulations.
Article 3 Urban maintenance and construction tax shall be based on the consumption tax, value-added tax and business tax actually paid by taxpayers, and shall be paid simultaneously with consumption tax, value-added tax and business tax respectively.
Interim Provisions on Additional Education Fees
Article 2 All units and individuals who pay consumption tax, value-added tax and business tax shall pay the surcharge for rural education in accordance with the provisions of the Notice of the State Council on Raising Funds for Running Schools in Rural Areas (Guo Fa [1984] 174).
Article 3 The surcharge for education shall be calculated on the basis of the tax amount of value-added tax, business tax and consumption tax actually paid by all units and individuals, and the surcharge rate for education shall be 3%, which shall be paid together with the value-added tax, business tax and consumption tax respectively.
Except as otherwise provided by the State Council, no region or department may raise or lower the additional standard of education fees without authorization.