Ministry of Finance, Circular on Issues Relevant to Standardising Local Policies on Education Surcharge

财政部关于统一地方教育附加政策有关问题的通知

December 14, 2010 | BY

clpstaff &clp articles

Local education surcharge standardised.

Clp Reference: 3200/10.11.07 Promulgated: 2010-11-07

Issued: November 7 2010

Main contents: The Circular states that local education surcharges shall be standardised. Provinces that have not yet levied an education surcharge shall formulate a proposal for levy of the said surcharges as soon as possible (Article 1). The local education surcharge rate shall be 2% of the value-added tax, business tax and consumption tax amounts actually paid by work units and individuals (including foreign-invested enterprises, foreign enterprises and foreign nationals) (Article 2).

clp reference:3200/10.11.07
promulgated:2010-11-07

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