Yanjiao urban construction tax rate

If the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not located in the city, county or town, the tax rate is 1%.

According to the general requirements of finance, taxes and other government revenues should be included in the national budget and used in a unified way according to needs, without specifying the specific scope and direction of use of various tax revenues, otherwise there will be no national budget.

However, as an exception, there are also individual taxes that clearly stipulate the scope and direction of use in advance, and the payment of taxes is more directly related to the benefits, which we usually call the benefit tax. Urban maintenance and construction tax is specially used to ensure the maintenance and construction of urban public utilities and public facilities, and it is a kind of tax with the nature of benefit tax.