| 1. | Tax for maintaining and building cities payable
应交城市维护建设税 |
| 2. | Tax for maintaining and building cities
城市维护建设税 |
| 3. | Urban maintenance and construction tax
城市维护建设税 |
| 4. | City maintenance and construction tax
城市维护建设税 |
| 5. | Accrued construction tax
应交城市维护建设税 |
| 6. | Enterprises with foreign investment and foreign enterprises have the right not to pay urban maintenance and construction tax in accordance with law
52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。 |
| 7. | Sales cost of industrial products ： refers to the actual cost of products of industrial enterprises and industrial services provided , etc
产品销售税金及附加：指企业销售产品和提供工业性劳务等主要经营业务应负担的城市维护建设税、消费税、资源税和教育费附加。 |
| 8. | The tax rate of business tax is 5 % , include taxpayer to still answer the city of pay safeguards construction duty and educational expenses to add , secondhand the room sells room person to need to press 5 . 5 % pay tax
营业税的税率为5 % ，包括纳税人还应缴纳的城市维护建设税和教育费附加，二手房卖房人需按5 . 5 %缴税。 |
| 9. | Refer to the tax on city maintenance and construction , consumption tax , resources tax and extra charges for education , which should be borne by the enterprises in selling products and providing industrial services
指企业销售产品和提供工业性劳务等主要经营业务应负担的城市维护建设税、消费税、资源税和教育费附加。 |
| 10. | Tax and extra charges on sales of products ： refer to the tax on city maintenance and construction , consumption tax , resources tax and extra charges for education , which should be borne by the enterprises in selling products and providing industrial services
产品销售税金及附加：指企业销售产品和提供工业性劳务等主要经营业务应负担的城市维护建设税、消费税、资源税和教育费附加。 |
