Circular of the Ministry of Finance and the State Administration of Taxation on Issues Relating to Tax Exemption of School-run Undertakings

Circular of the Ministry of Finance and the State Administration of Taxation on Issues Relating to Tax Exemption of School-run Undertakings

Cai Shui [2000] No. 92

September 18, 2000

To the financial departments (bureaus), the national taxation bureaus and the local taxation bureaus of various provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan:

After the issuance of Circular on Issues concerning Taxation Policies on School-run undertakings (Cai Shui Zi [2000] No.33), we have received many inquiries about implementing the tax-exempt policies on goods and services provided by school-run undertakings to their schools.
　　......