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各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,新疆生产建设兵团财务局:为进一步加强对教育劳务营业税的征收管理,现对《财政部国家税务总局关于教育税收政策的通知》(财税[2004]39号)中的有关问题明确如下:一、关于“对从事学历教育的学校提供教育劳务取得的收入免征营业税”问题
Finance Bureau (Bureau), Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to further strengthen the collection and administration of the business tax on education and labor services, the financial department of the Ministry of Finance and the State Administration of Taxation Notice “(Cai Shui [2004] No. 39) clearly stated as follows: 1. Regarding the issue of” exemption of sales tax on the income obtained from providing education services in schools engaged in academic education "