Urban Maintenance and Construction Tax Law

Urban Maintenance and Construction Tax Law of the People’s Republic of China
中华人民共和国城市维护建设税法

[Current Text: Chinese, English]

(adopted Aug. 11, 2020, effective Sept. 1, 2021)

• Status: Passed
• Legislative Body (Vote): NPCSC (N/A)
• Principal Drafters: Ministry of Finance & State Taxation Administration
• Submitter: State Council
• Regulations Repealed: Interim Regulations on Urban Maintenance and Construction Tax [城市维护建设税暂行条例]
• Legislative Plans
  • Five-year: 13^th NPCSC Category I
  • Annual: 2019, 2020
• Legislative History & Text
  • NPCSC deliberation – round #2 (final): Aug. 8–11, 2020 (Current Text ⇧)
  • NPCSC deliberation – round #1: Dec. 23–28, 2019 (Chinese only) 💬
    • Public consultation: Dec. 28, 2019–Jan. 26, 2020
  • State Council public consultation: Oct. 19–Nov. 19, 2018 (Chinese only)
• Legislative Records [Gazette 2020(4): 621–624]
  • Explanation (Dec. 23, 2019)
  • Report on Results of Deliberation (Aug. 8, 2020)
  • Report on Suggestions for Revision (Aug. 11, 2020)
  • Presidential Order (Aug. 11, 2020)

NPC Observer Coverage

• NPCSC Extends Term of Incumbent Hong Kong Legislature, Authorizes Hong Kong & Macau Lawyers to Practice in Mainland & Approves Two Tax Laws (Aug. 11, 2020)
• NPCSC Session Watch: Civil Code, Securities Law, Yangtze River Protection, Taiwanese Investments & Export Control (Dec. 17, 2019)
• Tracking China’s Progress Towards Law-Based Taxation (Aug. 14, 2018)

Last updated: August 1, 2025, 20:55 EDT