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为了保证教育费附加及时、足额征收,国务院1994年2月7日发出通知,规定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,附加率为3%,分别与增值税、营业税、消费税同时缴纳。对从事生产卷烟和烟叶生产的单位,减半征收。按照改革后的税收征收管理规定,教育费附加分别由国家税务总局和地方税务局负责征收。结合我省实际,省政府规定:对缴入地方金库的按增值税、营业税、消费税计征的教育费附加,按总额
In order to ensure the timely and full collection of education surcharges, the State Council issued a circular on February 7, 1994, stipulating that the additional education surcharge shall be based on the actual value-added tax, business tax and consumption tax paid by all units and individuals with an additional rate of 3 %, Respectively, with the value-added tax, sales tax, consumption tax paid at the same time. The units engaged in the production of cigarettes and tobacco will be halved. In accordance with the reform of the tax collection and management regulations, education surcharges are separately collected by the State Administration of Taxation and the local taxation bureau. Combined with the actual situation in our province, the provincial government provides: the local treasury to pay into the value added tax, sales tax, consumption tax levied education surcharges, according to the total