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2011年第18号按照《财政部关于统一地方教育附加政策有关问题的通知》(财综[2010]98号)、《财政部关于同意北京市开征地方教育附加的复函》(财综函[2011]57号)和《北京市人民政府关于印发北京市地方教育附加征收使用管理办法的通知》(京政发〔2011]72号)的有关规定,我市自2012年1月1日起征收地方教育附加。现将有关政策适用和征管问题公告如下:一、政策适用(一)凡在我市行政区域内缴纳增值税、消费税、营业税(以下简称“三税”)的单位
No. 18 of 2011 According to the Notice of the Ministry of Finance on Relevant Issues concerning the Unified Local Education Additional Policy (Caiquan [2010] No. 98), the Reply of the Ministry of Finance Concerning the Approval of Beijing Municipality for Launching Local Education Supplement (FISCI [ 2011] No.57) and the Notice of the Beijing Municipal People’s Government on Printing and Distributing the Administrative Measures on the Collection and Use of Local Education in Beijing (GZF [2011] No. 72), the city will charge it from January 1, 2012 onwards Local education surcharges. Now the relevant policies and the issue of collection and management of the announcement is as follows: First, the policy applicable (a) Where in the administrative area of our city to pay value added tax, consumption tax, sales tax (hereinafter referred to as “three tax”) units