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为更好地执行《国家税务总局中国人民银行教育部关于印发<教育储蓄存款利息所得免征个人所得税实施办法>的通知》(国税发[2005]148号)(以下简称《实施办法》),现就有关事项补充通知如下:一、《实施办法》推迟至2005年12月1日起执行。二、存款人根据《中国人民银行关于印发<教育储蓄管理办法>的通知》(银发[2000]102号)的要求,
In order to better implement the Notice of the Ministry of Education of the State Administration of People’s Bank of China on Printing and Distributing the Implementation Measures for Exempting Individual Income Taxes on the Interest Income from Education Savings Deposits (Guo Shui Fa [2005] No. 148) (hereinafter referred to as the “Implementation Measures”), Supplementary notice on relevant matters is as follows: I. Implementation Measures are postponed until December 1, 2005. II. Depositors Pursuant to the requirements of the Notice of the People’s Bank of China on Printing and Distributing the Measures for the Administration of Education and Savings Deposits (Yin Fa [2000] No. 102)