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How To Determine The Scope Of Additional Educational Fees?

2007/6/25 14:14:00 40417

The units and individuals that pay value-added tax, consumption tax and business tax shall pay educational fees plus the value-added tax and consumption tax imposed on the imported products by the agricultural and township enterprises, which are attached to the rural educational undertakings.

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How Do I Fill Out The Education Supplementary Tax Returns?

1) "the name of the item" shall be filled in according to the name of the tax payable by the taxpayer in terms of the value-added tax, consumption tax and business tax; 2) "tax amount or sales revenue" shall fill in the value-added tax, consumption tax and business tax amount actually paid by the taxpayer; 3) "the tax rate or unit tax" shall fill in the additional educational tax rate applicable to the place where the applicant is located; 4) the taxpayer shall not fill i