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行政事业性收费纳税是国家为了加强对行政事业单位经营、服务性收费管理，由财政部、国家税务总局根据《中华人民共和国营业税条例》和《中华人民共和国企业所得税条例》的有关规定，按照行政事业单位收费项目的性质，对部分项目中的经营服务性收费收入依法征收的税收。这对加
Taxpayers for administrative and administrative fees are state-owned enterprises that, in order to strengthen the administration of administrative institutions and service fees, the Ministry of Finance and the State Administration of Taxation, in accordance with the relevant provisions of the Regulations of the People’s Republic of China on Business Tax and the Enterprise Income Tax of the People’s Republic of China, The nature of the fees charged by public institutions shall be tax levied according to law on the fees and charges for services provided by some service providers. This is plus