（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation. In case of discrepancy, the original Chinese version shall prevail.）

Circular of the Ministry of Finance and the State Administration of Taxation on the Policy of the City Maintenance and Construction Tax and Educational Surtax Relating to Such Measures as "Collection before Return" for the Value-added Tax, Business Tax and Consumption Tax

Ministry of Finance、State Administration of Taxation　　No. 72[2005] of the Taxation Department of the Ministry of Finance　　May 25, 2005

The financial departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, the Financial Supervision Commissioners' Offices of the Ministry of Finance in