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bei jing cai zheng bu tong yi bei jing kai zheng di fang jiao yu fu jia gai shan ban xue tiao jian
Pages: 20-20
Year: Issue:  9
Journal: Tianjin Education

Keyword:  地方教育北京市财政部办学条件外商投资企业外籍个人行政区域外国企业;
Abstract: 据财政部网站消息,财政部日前发布《关于同意北京市开征地方教育附加的复函》。复函称,同意北京市对本市行政区域内缴纳增值税、消费税、营业税(以下简称“三税”)的单位和个人(包括外商投资企业、外国企业及外籍个人),按照实际缴纳“三税”税额的2%征收地方教育附加。
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