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城市维护建设税（以下简称城建税）自开征以来，对开发新兴城市、改造老旧城市起到了积极的作用。但是，随着杜会主义市场经济体制的建立以及分税制财政体制和新的税收制度的实施，现行城建税在征管过程中暴露出不少问题，亟需采取措施加以解决。 一、存在问题 １作为地方税的
The city maintenance and construction tax (hereinafter referred to as the urban construction tax) has played a positive role in developing emerging cities and transforming the old cities since its introduction. However, with the establishment of the socialist market economic system and the implementation of the tax-sharing fiscal system and the new tax system, the current urban construction tax has exposed many problems in the process of tax collection and management and urgently needs to take measures to solve it. First, there is a problem 1 as a local tax