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

国税发[1994]035号
颁布日期：19940225 　实施日期：19940225 　颁布单位：国家税务总局

　　GuoShuiFa [1994] No.35

　　February 15， 1994

　　The tax bureaus of various provinces， autonomous¹ regions， municipalities directly under the Central Government and municipalities separately listed on the State plan and all the sub-bureaus of the Offshore² Oil Tax Administration：

　　With regards to the reform of the tax of urban maintenance and construction and other local taxes， the Ministry³ of Finance and the Administration of Taxation⁴ 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 Interim⁵ 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 Levy⁶ of the Tax of Urban Maintenance and Construction by telex⁷ 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 implement⁸ 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 investigation⁹ 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 implemented¹⁰ accordingly by the local relevant institutions.