Reduction and Exemption Regulations for Urban Maintenance and Construction Tax (
[2009-01-16 11:21:37]
1. Export products levied Value-added Tax and Consumption Tax by customs shall be exempt from UMCT.
2. Upon the approval of tax authorities, those who are exempt from Value-added Tax, Consumption Tax, and Business Tax shall also be exempt from UMCT.
3. Civil-welfare enterprises qualified for the exemption of Business Tax shall enjoy the same rights for UMCT. Among the above-mentioned, relative UMCT shall be refunded to those who are qualified for the refund of Value-added Tax, .
4. School-run enterprises qualified for the exemption of Value-added Tax or Business Tax shall be exempt from UMCT. Among the above-mentioned, relative UMCT shall be refunded to those who are qualified for the refund of Value-added Tax .
5. For state-owned or collective commercial equities engaged in wholesales of meat, poultry, eggs, aquatic products, vegetables and so on, financial authorities shall determine whether to refund relative UMCT together with the refund of extra Value-added Tax .
Source:web.szds.gov.cn
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