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国务院令第148号2005年8月20日国务院决定对《征收教育费附加的暂行规定》作如下修改:删去第三条第二款。将第三条修改为:“教育费附加,以各单位和个人实际缴纳的增值税、营业税、消费税的税额为计征依据,教育费附加率为3%,分别与增值税、营业税、消费税同时缴纳。”“除国务院
State Council Decree No. 148 August 20, 2005 The State Council decided to make the following changes to the Provisional Regulations on the Collection of Education Fees: Article 3, paragraph 2, is deleted. The third amended as follows: “Education surcharges, with the actual payment of various units and individuals value-added tax, business tax, consumption tax for tax purposes, education surcharge rate of 3%, respectively, with the value-added tax, sales tax, consumption tax at the same time Payment. ”" Except for the State Council