How To Register for City Maintenance and Construction Tax In China

How To Register for City Maintenance and Construction Tax In China

  • Enterprises and their affiliates, departments of business and production in other regions of the nation, private proprietors of businesses and industries as well as other companies that are involved in business and production operation (hereinafter called taxpayers who are engaged in business and production) are required to be able to apply for tax registration with local tax authorities in the area where they conduct production or business operations.
  • Taxpayers are required to obtain Tax registration documents from authorities in taxation or registration centers , and complete them in the manner required.
  • Tax authorities or tax registration centers must look over and verify papers, documents, and other materials along with tax registration form filed by taxpayers. They will provide tax registration certifications to taxpayers who meet the standards and also collect taxes for tax registration and administrative costs.

Documents Required City Maintenance and Construction Tax

  • A commercial and industrial business license or similar permits for business operation
  • An agreement, contract, and articles of association
  • The unifying organizational code
  • Identification card or passport, or other valid ID proof from the representative of legal or the responsible member of owner
  • Other documents and other information requested by tax authorities of an autonomous region, province or municipal directly under the state council. State Council

Office Locations and Contacts

The State Administration of Taxation Address Yangfangdian Road, Haidian District 5th
Zip: 100038
Tel: 010-63417114
Website: http://www.chi

How To Register for City Maintenance and Construction Tax In China
How To Register for City Maintenance and Construction Tax In China

State Administration for Industry and Commerce People’s Republic of China
Address: 8 Sanlihe Donglu, Xichengqu, Beijing, 100820, P. R. China
Phone: +86-10-68010463/68013447
Facsimile: +86-10-68010463/68013447

What Are All The Eligibility

Any type of enterprise or size, as well as individual household companies and others (excluding businesses with foreign investments or foreign-owned enterprises, as well as foreigners) that are required to pay VAT, Consumption Tax, or Business Tax are the tax payers of the City maintenance and construction tax.


Anyone who is liable to value-added tax or business tax must be a taxpayer of city taxes on construction and maintenance (hereinafter called”the tax payer”) and must pay taxes on construction and city maintenance in accordance with the regulations in the Regulations.

The Information You Need

  • The name and identification number on the passport, ID card or any other acceptable ID document from the institution, its legal representative or the owner
  • The address for your business or home
  • The kind of registration
  • The accounting system
  • The type of production and business operations
  • The production scope and the scope of operation
  • The total value in capital (fund) or investment
  • The production term and operation
  • The name and number of the chief financial officer.
  • Other information that is specified in the State Administration of Taxation

The Document is required City Maintenance and Construction Tax

The construction and maintenance tax is levied on people and entities that are required to pay tax on value consumption tax, value added tax, as well as business taxes. The tax is calculated on the basis taxes on consumption, value-added tax, and business tax that is actually payed by the payer. There are three levels of tax rate that are calculated according to the location of the taxpayer’s residence, i.e. 7 percent (urban region) or (urban areas), 5% (county towns and towns) and 1 percent (areas outside of the urban zone counties, towns, or county towns). The construction and maintenance tax is to be paid along with the value added tax as well as consumption tax as well as business.

Information that can be useful

Different rates are used with 7% rate for city areas and township area, 5% for township and county area and the 1% rate is for any other areas. Taxes are based on the amount of Consumption Tax, VAT or Business Tax that is which is paid by taxpayers and paid along with the other three taxes previously mentioned. The formula used to calculate the amount of tax to be paid is:

Tax due equals Tax Base x Rate of Tax

Other uses for the document/certificate

  • It is designed for the purpose of enhancing the city’s construction and maintenance as well as expanding and stabilizing sources of funds to support construction and maintenance in cities.
  • The money generated from taxes on construction and maintenance in cities is used solely and exclusively for the maintenance and construction of public utilities in urban areas and services. The specific arrangements for it are determined by the local residents’ government.

External Links

Interim Regulations regarding City Maintenance and Construction Taxes in China Peoples Republic of China

Tax Law

State Administration for Industry and Commerce People’s Republic of China

State Administration of Taxation of the People’s Republic of China

Ministry of Commce, the People’s Republic of China

Tax Law

State Administration of Taxation


  • With the construction and maintenance taxes in force, there is no way that a city or department is able to impose an unjustified burden with regards to money or material from taxpayers. Each taxpayer has the option to decline any requests.
  • The People’s Governments of the autonomous regions, provinces as well as municipal authorities directly within the control of the State Council formulates rules for the execution of the Regulations according to the rules and regulations, and then submit the provide a report to Ministry of Finance for the document.




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