收藏！7个关键问题一次讲明白城市维护建设税

Group 1 - The amount of input VAT that can be deducted includes the VAT amount after deducting direct exemptions and the end-of-period refundable input VAT [3] - The actual consumption tax amount paid is calculated based on relevant laws and regulations, after deducting direct exemptions [3] - The refundable input VAT can only be deducted from the city construction maintenance tax calculated based on the general VAT method [4] Group 2 - The city construction tax obligation arises simultaneously with the VAT and consumption tax obligations, and they must be paid at the same location and within the same period [5] - When an administrative division changes, the new city construction maintenance tax rate applies from the month the change is completed [6] - Taxpayers can request a refund of overpaid taxes within three years from the date of payment, along with interest [12] Group 3 - The minimum depreciation period for fixed assets is specified as follows: 20 years for buildings, 10 years for machinery, 5 years for tools and furniture, 4 years for transportation tools (excluding aircraft, trains, and ships), and 3 years for electronic devices [14]