city maintenance construction tax
城市建设税 city planning tax 城市维护建设税 city maintenance construction tax 城乡个体经济所得税 income tax of individual economy of town and countryside ..
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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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