Q：
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We are a domestic enterprise and have purchased consulting services from overseas enterprises. Why did the system not bring out the amount of urban construction tax when we did non-trade foreign exchange payment?
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A：
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According to relevant regulations, the time when the tax payment obligation of urban construction tax occurs is the same as the time when the tax payment obligation of the two taxes occurs, and the two taxes are respectively paid together. It does not include the withholding and payment of VAT due to the sale of labor services, services and intangible assets by overseas units or individuals to the mainland. Therefore, there is no need to pay.
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Q：
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Our enterprise recently applied for value added tax to stay against tax rebate, when can this stay against tax to declare to be deducted from the tax plan basis of city construction tax?
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A：
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According to relevant regulations, taxpayers shall deduct the retained tax amount from the calculation basis of urban construction tax in the next tax return period from the date of receiving the retained tax amount.
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Q：
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My company's office address is in Jingan District, but the address on the registration certificate is in Xuhui District. How to determine the urban construction tax rate?
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A：
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Unless otherwise provided for, the location of the urban maintenance and construction tax payer shall be determined according to the address recorded on the registration certificate obtained by the taxpayer. Therefore, the address on the registration certificate is used to confirm the applicable urban construction tax rate.
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Q：
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Our company moved tax in September, which may involve the change of urban construction tax rate. When will the company apply the new tax rate?
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A：
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According to relevant regulations, urban construction tax shall be determined according to administrative divisions. If the administrative division is changed, the corresponding urban construction tax rate of the new administrative division shall apply from the month when the change is completed, and the taxpayer shall declare and pay the tax at the new tax rate in the next tax return period of the month when the change is completed.
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Q：
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Our company overpaid taxes due to errors in VAT declaration, and corrected the declaration and applied for tax refund in time after finding out. May I ask whether the urban construction tax corresponding to the overpaid taxes can be applied for refund?
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A：
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According to relevant regulations, the tax refund of the two taxes due to the overpayment of taxpayers will be refunded at the same time as the urban construction tax already paid.
Unless otherwise stipulated, the urban construction tax attached to the two taxes shall not be refunded if the two taxes are first collected and then returned, first collected and then retreated, or immediately collected and refunded.
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FAQ
