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一、我市农村教育费附加的征收及费源情况开征农村教育费附加,是发展农村教育,缓解农村教育经费供需矛盾的重要措施。它的征收对象主要是农民个人和从事工业,商业,交通运输业,建筑安装业,饮食服务业等的个体经营者以及乡镇企业。计征标准农民是按上年人平纯收入1.5％计征,从事工交商等个体经营者按其“三税”(产品税、增值税,营业税)的2％计征,乡镇企业是按上年实现的利润的5％计征。按我市1988年和1989年统计资料分析,农民按人平486元,费率1.5％计征,个体经营者按人平收入1250元,费率2％计征,乡镇企业按实现利润979.2万元,费率5％计征,两年这三项累计应征收
First, the city of rural education surcharges and fees levied Rural education surcharges, is the development of rural education, rural education funding to alleviate the contradiction between supply and demand of important measures. Its object of collection is mainly individual peasants and individuals engaged in industry, commerce, transportation, construction and installation, catering services and other township enterprises. The standard of levying a sample of peasants is calculated at the rate of 1.5% of the net income of the previous year. Self-employed persons engaging in commercial interpersonal business are counted according to 2% of their “three taxes” (product tax, value-added tax and business tax) 5% of profits realized in the year. According to the statistics of 1988 and 1989 in our city, the average income of peasants is 486 yuan per person, with the rate of 1.5%. Individual self-employed persons earn 1250 yuan per person at a rate of 2%. Township and village enterprises earn a profit of 9,792,000 yuan Yuan, 5% rate levy, two years of these three should be levied