Urban maintenance and construction tax is a tax levied according to law according to the product tax, value-added tax and business tax actually paid by taxpayers.
Calculation formula:
Taxable amount = (actually paid VAT+consumption tax) × applicable tax rate
Different from other taxes, urban maintenance and construction tax has no independent tax object or tax base, but is based on the sum of the actual tax paid by the "two taxes" of value-added tax and consumption tax, and is levied at the same time with the "two taxes", which is essentially an additional tax.
Extended data
According to the current tax law, the taxpayers of urban maintenance and construction tax are units and individuals engaged in industrial and commercial operations and paying "two taxes" within the scope of taxation. Units and individuals who pay one of the "two taxes" must also pay the urban maintenance and construction tax. From 20 10, 12 and 1, urban maintenance and construction tax will be levied on foreign-invested enterprises, foreign enterprises and foreign individuals.
The link of urban construction tax payment determines the value-added tax and consumption tax paid by taxpayers. As long as one of the value-added tax and consumption tax is paid in the process of commodity production and consumption circulation, the urban maintenance and construction tax should be calculated and paid on the basis of this tax.
Baidu Encyclopedia-Urban Maintenance and Construction Tax