国家税务总局关于撤县建市城市维护建设税具体适用税率的批复国家税务总局关于撤县建市城市维护建设税具体适用税率的批复 税总函〔2016〕280号 2016-6-24 贵州省地方税务局： 你局《关于中国贵州茅台酒厂（集团）有限责任公司及所属企业城市维护建设税适用税率问题的请示》（黔地税呈〔2016〕27号）收悉，经研究，批复如下： 《中华人民共和国城市维护建设税暂行条例》对市区、县城和镇等分别规定了不同的城市维护建设税税率。撤县建市后，纳税人所在地在市区的，城市维护建设税适用税率为7%；纳税人所在地在市区以外其他镇的，城市维护建设税适用税率仍为5%。国家税务总局2016年6月24日
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