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各市、县(市、区)人民政府,省政府直属各单位: 为统一有关政策,促进教育事业发展,根据财政部《关于同意浙江省征收地方教育附加的复函》(财综函[2006]9号)精神,现就我省开征地方教育附加等有关事项通知如下: 一、自2006年5月1日起,停止执行浙江省人民政府《印发关于进一步加强农村教育事业费附加征收和管理工作意见的通知》(浙政发[1992]349号)等规定的农村教育费附加征收管理政策,取消对设在城市(包括县城)范围内缴纳增值税、营业税、消费税(以下简称“三税”)的单位和个人(不包括外商投资企业和外国企业)按实际缴纳“三税”税额的4%征收教育费附加的计征办法。二、自2006年5月1日起,对我省境内除外商投资企业和外国企业外,所有缴纳“三税”的单位和个人按实际缴纳“三税”税额的3%征收教育费附加。经财政部批准,对我省境内所有缴纳“三税”的单位和个人按实际缴纳
In order to unify the relevant policies and promote the development of education, all units directly under the municipal, county (city and district) people’s governments and provincial governments shall, according to the “Reply Letter of the Ministry of Finance on Accepting Local Education Supplementary to Zhejiang Province” (Cai Zixuan [2006] 9), we hereby inform you of the following issues related to the introduction of local education attachments in our province: 1. Since May 1, 2006, the People’s Government of Zhejiang Province will be stopped from issuing the Circular on Further Enhancing Collection and Management of Rural Educational Undertakings (Zhezhengfa [1992] No. 349) issued by the Ministry of Commerce of the People’s Republic of China and other provisions of the rural education surcharge imposed by the management policy, abolished in the city (including the county seat) to pay value added tax, sales tax, consumption tax (hereinafter referred to as “ ”) Units and individuals (excluding foreign-invested enterprises and foreign enterprises) according to the actual pay “ tax ”4% of the tax levied surcharges for education measures. From May 1, 2006 onwards, all units and individuals that pay “three taxes” except for foreign-invested enterprises and foreign enterprises in our province shall be levied at 3% of the actual tax paid for “three taxes” Education surcharges. With the approval of the Ministry of Finance, all units and individuals that pay the “three taxes” in our province shall be paid in accordance with the actual payment