Therefore, starting from 20 10, 12 and 1, foreign-invested enterprises, foreign enterprises and foreign individuals will be levied with urban maintenance and construction tax and education surcharge.
A: If the taxpayer is located in the urban area, the tax rate is 7%;
Where the taxpayer is located in a county town or an established town, the tax rate is 5%;
If the taxpayer is not in a city, county or town, the tax rate is 1%.
Supplementary Provisions of the Ministry of Finance on Several Specific Business Issues of Urban Maintenance and Construction Tax ([85] CaishuiziNo.. 143) stipulates that urban areas, counties and towns are divided according to administrative divisions. In the following two cases, the urban maintenance and construction tax can be paid locally at the prescribed tax rate where the value-added tax, consumption tax and business tax are paid:
(1) Units and individuals that the Trustee withheld and remitted value-added tax, consumption tax and business tax;
(2) Units and individuals with no fixed tax payment place, such as mobile operation.
At present, the surcharge for education is uniformly levied at the tax rate of 3%.