城市维护建设税
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City Maintenance and Construction Tax 城市维护建设税
city maintenance construction tax [税收] 城市维护建设税
That is, withholding agencies provided in regulations on business tax shall withhold the city maintenance and construction tax and educational surcharge concurrently with business tax.
即营业税条例规定的代扣代缴义务人，应在代扣营业税的同时，代扣城市维护建设税和教育费附加。
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