国家税务总局关于城市维护建设税等地方税有关问题的通知 Circular of the State Administration of Taxation on Relevant Issues concerning the Local Tax such as Urban Maintenance and Construction
颁布日期：19940225 实施日期：19940225 颁布单位：国家税务总局
GuoShuiFa  No.35
February 15， 1994
The tax bureaus of various provinces， autonomous regions， municipalities directly under the Central Government and municipalities separately listed on the State plan and all the sub-bureaus of the Offshore Oil Tax Administration：
With regards to the reform of the tax of urban maintenance and construction and other local taxes， the Ministry of Finance and the Administration of Taxation summit Request for Instruction on Reform of the Tax of Urban and Rural Maintenance and Construction （hereinafter referred as Request for Instruction） to the State Council on January 12， 1994， the following is the main content：
I. Due to the Interim Regulations （Draft） of the People's Republic of China on the Tax of Urban and Rural Maintenance and Construction （hereinafter referred to as Regulations） not coming out， the Ministry of Finance issued the Circular on the Levy of the Tax of Urban Maintenance and Construction by telex on December 29， 1993 for the purpose of securing the constructing fund of city and village. The Request for Instruction proposes that the State Council can qualify the implement following the telex requirements delivered by the Ministry of Finance on December 29， 1993 before the coming out of the new Regulations.
II. For the reforms of other local taxes， such as tax of soil usage， tax of real estate and tax of vehicle， it should come out step by step after becoming mature with the positive and stable principles and taking the interests of all the parties into consideration after investigation and study. The previous tax regulations and provisions are still in effect until the new ones come out.
The hereinabove proposes have been approved by the authorities of the State Council and should be implemented accordingly by the local relevant institutions.
上一篇： 国务院办公厅转发国家经贸委关于改进深圳陆运口岸管理工作意见的通知 CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL FOR TRANSMITTING RECOMMENDATIONS SUBMITTED BY THE STATE COMMISSION OF ECONOMY AND TRADE CONCERNING IMPROVEMENT OF THE ADMINISTRATION OF LAND TRANSPORTATION PORTS IN SHENZHEN