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为进一步促进教育事业发展,经国务院批准, 财政部、国家税务总局发出通知,对教育事业税收优惠政策作出全面规定,此前规定与该通知不符的,以该通知为准。教育事业的税收优惠涉及到12个税种:增值税、营业税、企业所得税、个人所得税、房产税、
In order to further promote the development of education, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation issue a circular to fully provide preferential tax policies for education. Where the previous provisions do not comply with the notice, the notification shall prevail. Tax incentives for education involve 12 tax types: value added tax, business tax, corporate income tax, personal income tax, real estate tax,