Ecological maintenance construction tax is a kind of taxes that the country begins to collect for strengthening ecological maintenance and construction, and for expanding and stabilizing source of financing in ecological maintenance and construction. As a surtax of value-added tax and business tax and consumption tax and enterprise income tax, it takes the amount of value-added tax and business tax and consumption tax and enterprise income tax which all units and individuals have paid as basis of counting taxes. After levying the tax, it will provide the special and stable source of financing ...
