Article 1 These Regulations are formulated for the purpose of strengthening city maintenance and construction and expanding and stabilizing the sources of fund for city maintenance and construction.
　　Article 2 Any organization or individual liable to product tax， value-added tax and business tax shall be a payer of city maintenance and construction tax （hereinafter referred to as the taxpayer） and pay city maintenance and construction tax in accordance with the provisions of these Regulations.
　　Article 3 Payment of city maintenance and construction tax shall be based on the product tax， value-added tax and business tax a taxpayer actually pays and be paid simultaneously when the latter are paid.
　　Article 4 The rates of city maintenance and construction tax shall be as follows：
　　7% for a taxpayer in a city，
　　5% for a taxpayer in a county town or town，
　　1% for a taxpayer living in a place other than a city， county town or town.
　　Article 5 The collection， administration， and payment scales of city maintenance and construction tax and any commendation and punishment related thereto shall be conducted with reference to the relevant regulations on product tax， VAT and business tax.
　　Article 6 The revenue from city maintenance and construction tax shall be used exclusively and absolutely on the maintenance and construction of urban public utilities and services， and the concrete arrangements thereof shall be made by the local people's governments.
　　Article 7 The revenue from the tax payments provided in （3） of Article 4 of these Regulations shall be used exclusively on the maintenance and construction of towns and townships.
　　Article 8 With the city maintenance and construction tax in place， no locality or department shall be permitted to impose arbitrary burden in the form of money or materials from taxpayers. Every taxpayer has the right to turn down such demands.
　　Article 9 The people's governments of the provinces， autonomous regions and municipalities directly under the State Council shall formulate rules for the implementation of these Regulations in accordance with the provisions thereof and report to the Ministry of Finance for the record.
　　Article 10 These Regulations shall come into effect as from the year 1985.