BEIJING -- A draft law on urban maintenance and construction tax was submitted Saturday to the 21st session of the National People's Congress (NPC) Standing Committee for a second reading.

The draft law aims to further clarify the scope of tax reductions and exemptions for urban maintenance and construction.

The draft makes it clear that the State Council may stipulate tax cuts or exemptions for urban maintenance and major public infrastructure construction, special industries and groups, and responses to major emergencies, reporting their stipulations to the NPC Standing Committee.

The top legislature started its 21st session Saturday to review multiple draft laws and law revisions.