How To Complete The "City Maintenance And Construction Tax" And The Attached Form Of Education Fee Return Form?
1) "tax (fee) tax" to fill in the actual sales tax, value added tax and consumption tax paid by the applicant unit; 2) "city maintenance and construction tax rate" to fill in the urban maintenance and construction tax rate applicable to the place where the applicant is located; 3) "urban maintenance and construction tax payable" = tax (fee) tax amount * urban maintenance and construction tax rate; 4) "urban maintenance and construction tax this period should be supplemented (refund) tax" = urban maintenance and construction tax payable tax amount of urban maintenance and construction tax.
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