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国务院于1986年4月28日,以国发[1986]50号文,发布了《征收教育费附加的暂行规定》,现将其内容刊登如下: 第一条为贯彻落实《中共中央关于教育体制改革的决定》,加快发展地方教育事业,扩大地方教育经费的资金来源,特制定本规定. 第二条凡缴纳产品税、增值税、营业税的单位和个人,除按照《国务院关于筹措农村学校办学经费的通知》(国发[1984]174号文)的规定,缴纳农村教育事业费附加的单位外,都应当依照本规定缴纳教育费附加.
On April 28, 1986, the State Council issued Guofa [1986] No.50 with the promulgation of the Interim Provisions on the Collection of Educational Fees, and the contents of the Provisional Regulations are hereby published as follows: Article 1 For the purpose of implementing the provisions of the “ Reform decisions ”to speed up the development of local education, expanding the funding of local education funding sources, formulated the provisions of this provision.Article 2If pay product tax, value-added tax, business tax and individuals, in accordance with the" State Council on the mobilization of rural schools (Guofa [1984] No. 174), all units that pay additional rural education expenses shall pay education surcharges in accordance with these Provisions.