中华人民共和国城市维护建设税暂行条例Article 5Repealed城市维护建设税的征收、管理、纳税环节、奖罚等事项，比照消费税、增值税、营业税的有关规定办理。Administrative Regulations · State Council · In force from January 8, 2011Article 4Back to full textArticle 6