Provisions for the Reduction and Exemption of Educational Surcharge
[2009-01-06 13:32:24]
1. Welfare institutions which are approved to be exempt from business tax shall be exempt from Educational Surcharge simultaneously; Institutions which are approved to be refunded value-added tax shall be refunded Educational Surcharge simultaneously;
2. School-owned enterprises which are approved to be exempt from value-added tax or business tax shall be exempt from Educational Surcharge simultaneously; Those approved to be refunded value-added tax shall be refunded Educational Surcharge simultaneously;
3. In the case of state owned enterprises or collective enterprises engaged in wholesaling of meat, poultry, egg, aquatic products, vegetable etc. being refunded excess value-added tax from the financial department, whether they could be refunded the relevant Educational Surcharge shall be determined by the financial department.
4 . The importation of goods whose VAT or consumption tax are collected by the customs office on behalf of the tax authority shall be exempt from Educational Surcharge.
Source: web.szds.gov.cn
Keywords:Preferential Policy
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