Interim Provisions on the Collection of Education Surcharge (Revised in 2011)
Interim Provisions on the Collection of Education Surcharge (Revised in 2011)
Interim Provisions on the Collection of Education Surcharge (Revised in 2011)
Order of the State Council of the People's Republic of China No. 588
January 8, 2011
(Promulgated by the State Council on April 28, 1986; revised for the first time according to the Decision of the State Council on Revising the Interim Provisions on the Collection of Education Surcharge on June 7, 1990; and revised for the second time according to the Decision of the State Council on Revising the Interim Provisions on the Collection of Education Surtax on August 20, 2005; and revised for the third time according to the Decisions of the State Council on Repealing and Amending Certain Administrative Regulations on January 8 ,2011)
Article 1 These Provisions have been formulated for the purposes of implementing the Decision of the Central Committee of the CPC on Education System Reform, accelerating the development of local education and expanding the funding sources for local education.
Article 2 All institutions and individuals who pay consumption tax, value-added tax and business tax, other than institutions who pay rural educational undertaking surcharge pursuant to the Circular of the State Council on Raising Funds for Rural Schools (Guo Fa [1984] No.
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Order of the State Council of the People's Republic of China No. 588
January 8, 2011
(Promulgated by the State Council on April 28, 1986; revised for the first time according to the Decision of the State Council on Revising the Interim Provisions on the Collection of Education Surcharge on June 7, 1990; and revised for the second time according to the Decision of the State Council on Revising the Interim Provisions on the Collection of Education Surtax on August 20, 2005; and revised for the third time according to the Decisions of the State Council on Repealing and Amending Certain Administrative Regulations on January 8 ,2011)
Article 1 These Provisions have been formulated for the purposes of implementing the Decision of the Central Committee of the CPC on Education System Reform, accelerating the development of local education and expanding the funding sources for local education.
Article 2 All institutions and individuals who pay consumption tax, value-added tax and business tax, other than institutions who pay rural educational undertaking surcharge pursuant to the Circular of the State Council on Raising Funds for Rural Schools (Guo Fa [1984] No.
......