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国务院国发[1986]50号《关于发布〈征收教育费附加的暂行规定〉的通知》(以下简称《暂行规定》)已印发各地,现结合我省实际,对执行中的几个具体问题通知如下:一、根据国务院文件的精神,全省农村征收教育费附加仍按照《国务院关于筹措农村学校办学经费的通知》(国发[1984]174号文)和省人民政府《关于征收农村教育费附加的试行办法》(川府发[1985]188号)办理。二、全民所有制和集体所有制批发企业及其他批发单位,在批发环节代扣代缴零售环节或临时经营的营业税时,不代扣教育费附加,由纳税人回原地申报交纳。
The State Council Guofa [1986] No. 50 Notice on Issuing the Interim Provisions on the Collection of Educational Fees (hereinafter referred to as the Provisional Regulations) has been issued and all localities are hereby notified of a few specific issues concerning their implementation in light of the reality of our province As follows: First, according to the spirit of the State Council document, additional rural education surcharges in the province are still in accordance with the “State Council on the financing of rural schools for funding” notice (Guo Fa [1984] No. 174) and the provincial people’s government “ Additional Trial Measures ”(Kuanfu Fa [1985] No.188). 2. When the wholesale enterprises and other wholesale units under the ownership by the whole people and collective ownership hold a business tax withheld or paid on a retail basis or on a temporary basis during the wholesale process, the taxpayers will not declare and pay back the education surcharge without deducting education surcharges.