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问题	菏泽开发区牡丹区高新区划分
释义	法律分析：牡丹区，开发区，高新区，定陶区，目前四个区。将来可能会规划高铁区，东明区等。法律依据：《中华人民共和国城市维护建设税法》第二条城市维护建设税以纳税人依法实际缴纳的增值税、消费税税额为计税依据。城市维护建设税的计税依据应当按照规定扣除期末留抵退税退还的增值税税额。城市维护建设税计税依据的具体确定办法，由国务院依据本法和有关税收法律、行政法规规定，报全国人民代表大会常务委员会备案。
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