教育费附加

提出教育总投入中，财政拨款占60%左右，征收教育费附加占15%，学杂费收入占15%左右，其它占10%左右。

Among the total educational input , the financial allocations may account for about 60 % , the impose educational surtax may account for 15 % , the tuition and incidental expenses may account for about 15 % , and other expenses may account for about 10 % .

农村乡统筹中的教育费附加，由乡人民政府组织收取，由县级人民政府教育行政部门代为管理或者由乡人民政府管理，用于本乡范围内乡、村两级教育事业。

which shall be administered by the administrative departments of education at the county level on behalf of the rural townships or by the people 's governments of townships and shall be used for educational undertakings at the township and village levels of their respective townships .

现阶段，教育费附加已经远远不能满足日益增长的教育需求。

Nowadays , the educational fee affixture is far from meeting the growing demands of education .

本人收到奉贤税务局邮件，关于征收教育费附加税事务。

I have received a mail from Fengxian Administration of Tax on the levying of education supplementary tax .

统一内外资企业和个人城建税、教育费附加制度。

We will extend the urban construction and maintenance tax and education surcharges to foreign enterprises and nationals .

地方教育费附加、车船使用税、房产税、土地使用税，实行“三年内减半”奖返企业；

Local educational cost is additional , vehicle ship royalties , estate tax and land royalties , carry out " 3 years reduce by half " to award to return enterprise ;

在税负方面，主要分析了增值税转型对制造业的增值税、城市维护建设税、教育费附加和企业所得税的税负影响。

In aspect of tax burden , Main analyses the effect of transition of VAT type on VAT 、 urban maintenance and construction tax 、 the additional cost of education and income tax of manufacturing enterprise .

第五十七条税务机关依法足额征收教育费附加，由教育行政部门统筹管理，主要用于实施义务教育。

Article 57 Taxation authorities shall collect in full the extra charges of education funds , all of which shall be controlled by the administrative departments of education and used mainly for the enforcement of compulsory education .

与房地产紧密相关的税种6个，即营业税、企业所得税、个人所得税、印花税、城市维护建设税及教育费附加。

And 6 tax categories that are closely linked with real estate , namely business tax , income tax for enterprise , individual income tax , stamp tax , urban maintenance and construction tax and education fee additional .

借助大量的数据，通过测算转型对增值税、城市维护建设税、教育费附加和企业所得税影响，定量地说明转型对江西财政收入的直接效应。

With large amounts of data , by measuring transformation impact of VAT , urban maintenance and construction tax , corporate income tax surcharge for education , quantitatively describe the transformation on direct effects of fiscal revenue in Jiangxi .

实行消费型增值税将导致财政收入减收的因素主要有增值税的减少、城市维护建设税的减少、教育费附加的减少和企业所得税的增加这几方面。

The implementation of consumption-type VAT would lead to revenue of the main factors reducing the value-added tax reduction , urban maintenance and construction tax reduction in corporate income tax surcharge for education of the reduction and the increase in these areas .

农村教育费附加在乡统筹中所占具体比例和具体管理办法，由省、自治区、直辖市人民政府规定。

The specific proportion of the extra charges of education funds incorporated in the overall planning of rural townships and the specific measures for the administration thereof shall be prescribed by the people 's governments of provinces , autonomous regions , or municipalities directly under the Central Government .

地方各级人民政府按照国务院的规定，在城乡征收教育事业费附加，主要用于实施义务教育。

In accordance with the provisions of the State Council , the local people 's governments at various levels shall levy a surtax for education , which shall be used mainly for compulsory education .