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Which Units And Individuals Should Pay Educational Fees?

2007/6/25 14:16:00 40409

The education fee is attached to the units and individuals who pay value-added tax, consumption tax and business tax as taxpayers.

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How To Determine The Tax Base And Additional Rate Of Educational Fees?

The basis of tax on educational expenses is the actual amount of tax paid by the taxpayer on value added tax, consumption tax and business tax. The additional rate is 3%.