新税制实行以来,我国城市维护建设税(以下简称城建税)是按消费税、增值税、营业税(以下简称“三税”)的税额而征收的,纳税环节又与“三税”相一致,其征收管理也必然受“三税”征管办法的制约.首先,由于城建科依附性的缺(?)和国、地税务机关分科管理的特点,为地税部门及时组织财政收入带来了困难按现行政策,纳税人某一时期应纳的城建税,等于同期实际缴纳的增值税、消费税、营业税税额合计数,乘以规定税率.当纳税人当期实际缴纳的“三税”税额与实现数相一致时,其应纳的城建税,又等于当期实现的“三税”税额乘以规定税率.在这种情况下,地税机关按照纳税人实现的“三税”税额组织征收城建税,不会出现因计税依据不准 Since the implementation of the new tax system, China’s urban maintenance and construction tax (hereinafter referred to as urban construction tax) is levied on the basis of consumption tax, value added tax and business tax (hereinafter referred to as “the three taxes”), and the tax payment link is in line with the “three taxes” First of all, due to the lack of dependency of Urban Construction Branch ()) and the characteristics of sub-administration of tax authorities in China and Hong Kong, it is difficult for the local tax department to timely organize the revenue. According to the existing Policy, the urban construction tax payable by the taxpayer for a certain period is equal to the sum of the actual value-added tax, consumption tax and business tax paid in the same period, multiplied by the stipulated tax rate When the tax amount actually paid by the taxpayer for the current period is in line with the actualization , Its urban construction tax payable is equal to the “three tax” tax amount realized in the current period multiplied by the stipulated tax rate. In this case, the local tax authority will not collect the urban construction tax in accordance with the “three tax” tax amount realized by the taxpayer Due to tax basis are not allowed