| 1. | Urban maintenance and construction tax
城市维护建设税 |
| 2. | City maintenance and construction tax
城市维护建设税 |
| 3. | Accrued construction tax
应交城市维护建设税 |
| 4. | 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。 |
| 5. | 3 . the new - built foreign funded productive enterprises shall enjoy exemption from urban maintenance and construction tax , expansion funds for local undertakings . educational expense extra , grain risk funds and flood control funds and other stipulation fees
3外商投资新办的生产性企业，从产品销售之日起，五年内免征城市维护建设税地方事业发展基金教育费附加粮食风险基金防洪保安资金等规费。 |
| 6. | Article 11 newly - built buildings for technology development and production and business with self - raised funds of enterprises in parks using domestic investments shall be levied or exempted from the construction tax ( or the investment direction regulating tax ) according to the national industrial policy
第十一条内资办的开发区企业，以自筹资金新技术开发和生产经营用房，按国家产业政策确定征免建筑税（或投资方向调节税） 。 |
| 7. | The contractor shall deduct from each and every payment to the sub - contractor the business tax and all other applicable taxes at the project location ( city construction tax , education fee , etc ) at the prevailing rates and shall pay the relevant taxes with respect to such subcontract works on behalf of the sub - contractor to the project relevant tax bureau
承包商按现行比率从分包商的每一笔付款中以安装费为基准扣除营业税和项目所在地应付的所有其他税金（如城市建设税、教育附加费等） ，并代表分包商向该项目的相应税务局就相应得分包工作支付项关税金。 |
