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什么是城镇维护建设税?
释义
法律分析:
城市维护建设税是以纳税人实际缴纳的增值税、消费税的税额为计税依据,依法计征的一种税。城镇维护建设税是一种附加税,城市维护建设税税款专门用于城市的公用事业和公共设施的维护建设。
法律依据:
《中华人民共和国城市维护建设税暂行条例》 第一条 为了加强城市的维护建设,扩大和稳定城市维护建设资金的来源,特制定本条例。
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place of registration of an artificial person
place of registry
place of residence
place of sales
place of salvage
place of seizure of the ship at fault
place of shipment
place of signing
place of sojourn
place of source
place of specific performance
place of stage performance
place of succession
place of taking in charge
place of the act
place of the administrative organ which handles a dispute
place of the court session
place of the defendant's principal establishment
place of the drawee's principal business office
place of the injured ship's first arrival
place of the issuance of the bill of lading
place of the original household registration
place of the registered permanent residence of the deceased
place of the result of tort
place of the salvaged ship's first arrival
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更新时间:2026/3/19 15:47:01