国家税务总局关于撤县建市城市维护建设税适用税率问题的批复国家税务总局关于撤县建市城市维护建设税适用税率问题的批复 税总函〔2015〕511号 2015-9-23 贵州省地方税务局： 你局《关于撤县建市城市维护建设税适用税率问题的请示》（黔地税呈〔2015〕45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、镇分别规定了7%、5%、1%的城市维护建设税税率。撤县建市后，城市维护建设税适用税率应为7%。国家税务总局2015年9月23日
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