财政部、国家税务总局关于教育税收政策的通知
文章来源: 文章作者: 发布时间:2007-06-22 01:42 字体: [ ]  进入论坛
(单词翻译:双击或拖选)
 

财税[2004]39号

颁布日期:20040205  实施日期:20040101  颁布单位:财政部、 国家税务总局

  CaiShui [2004] No.39

  February 5, 2004

  The finance offices or bureaus, the administrations of state taxation1 and local taxation of all provinces, autonomous2 regions, municipalities directly under the Central Government, and cities directly under state planning, and the finance bureau of Sinjiang Production and Construction Corporations:

  With a view to further promoting the development of education, and upon the approval of the State Council, we hereby make the following notice on the relevant tax policies concerning education:

  I. On business tax, value-added tax and income tax

  1. Business tax shall be exempted3 on the income gained from educational labor4 services provided by the schools, which engage in the education for academic credentials5.

  2. Business tax shall be exempted on the income gained from the labor services provided by students who take part in work-study program.

  3. Business tax shall be exempted on the income gained by schools for their undertaking6 business of technology development and technology transfer, and the relevant business of technology consultation7 and service.

  4. Business tax shall be exempted on the income gained from providing nursing services by nurseries or kindergartens.

  5. Business tax and enterprise income tax shall be exempted on the income gained from holding classes for advanced study, training classes by colleges and universities, secondary schools and elementary schools (excluding their subordinate entities8), which are funded by governments, on condition that all the income be owned by the schools.

  6. Business tax and enterprise income tax shall be exempted on the income gained from undertaking the service items (excluding the advertisement industry, sauna bath, rubdown, oxygen public house) as prescribed in the tax items of “service industry” of the Interim9 Regulations on Business Tax by the enterprises, which are funded and managed by the government-funded vocational schools, and whose main purpose is to provide place of practice for the in-school students, and the business income of which is owned by the schools.

  7. The enterprises established by special education schools may enjoy the preferential policies of value-added tax and enterprise income tax of the state granted to the welfare enterprises by referring to the standards for the welfare enterprises.

  8. The donations to education by taxpayers10 through the non-profit public organizations or state organs within the territory of China may be fully11 deducted12 before paying enterprise income tax and individual income tax.

  9. Enterprise income tax shall be exempted temporarily on the income of technical services gained by colleges and universities and various vocational schools from technology transfer, technology training, technology consultation, technology services, and technology contract for serving various industries.

  10. No enterprise income tax shall be collected for the fees, which are collected by schools upon approval and included into the finance budget management or management of special account of capital outside the finance budget. And no enterprise income tax shall be levied13 upon financial appropriate funds gained by schools, and special subsidy14 income gained from the department in charge and the upper level entities for their enterprise development.

  11. Individual income tax shall be exempted on the income gained by an individual from his/her education savings15 deposit interests. And individual income tax shall be exempted on the scholarships in education granted by the people's governments at the provincial16 level, all the ministries17 and commissions of the State Council, and the entities at or above the army corps18 of the Chinese People's Liberation Army, as well as those granted by foreign organizations and international organizations. Individual income tax shall not be paid temporarily for shares or proportions of capital contribution gained by an individual as awards when the college or university he/she is working for transfers the positional technological19 achievements and grants personal awards in the form of share rights such as shares or proportion of capital contributions, etc…… But individual income tax shall be paid according to law for dividends20 gained from shares or proportion of capital contributions or income gained from transfer of share rights or proportion of capital contribution.

  II. On house tax, urban land use tax and stamp tax

  House tax and urban land use tax shall be exempted on house property or land for self-use of various schools, nurseries or kindergartens whose expenditures21 are allocated22 and funded by government and those run by enterprises. And stamp tax shall be exempted on book documents issued by property owners for his property donation to schools.

  III. On tax on occupation of cultivated land, contract tax, agriculture tax and agricultural special local product tax

  1. The tax on occupation of cultivated land shall be exempted on the cultivated land requisitioned by schools or kindergartens upon approval. The specific scope of land use by the schools, which enjoy tax exemption23 shall include: land used for teaching houses, laboratories, playgrounds, libraries, offices and dining rooms and dormitories of the teachers, students, and employees of the full-time24 colleges or universities, high schools and elementary schools (including the schools funded by departments or enterprises)。 Tax shall not be exempted on the cultivated land occupied by schools for their undertaking of non-agricultural production and management. And the employee night schools, study classes, training centers and correspondence schools do not fall within the scope of tax exemption.

  2. Contract tax shall be exempted on the land and houses that are used for teaching and scientific research, and whose ownerships are undertaken by state organs, institutions, public organizations or military entities. Those used for teaching refer to the classroom (or teaching buildings) and other land or houses used directly for teaching. Those used for scientific research refer to the sites for scientific test and other land or houses used directly for scientific research. Contract tax on houses and land that are used for teaching, and whose ownerships are undertaken by schools and educational institutions, to whom have been issued the license25 for running a school upon the examination and approval of the administrative26 departments of education of the people's governments at or above the county level, and which were established by enterprise or institutional organizations, public organizations and other individual or citizens personally facing to society by using the non-financial educational expenditures of the state.

  3. Agriculture tax shall be exempted on the land used by agriculture academies for scientific test. The agricultural special local product tax shall be exempted on agricultural special local product income gained from scientific test made by the agriculture academies during the period of test.

  IV. On customs duty

  1. Import duties and import value-added taxes shall be exempted on the teaching apparatus27, books, documents and general articles for study use directly used for education of various vocational schools, high schools, secondary schools, elementary schools and kindergartens, which are donated by overseas donators gratuitously28. The foregoing donations shall not include the 20 kinds of commodities, which are not exempted from import duty as clarified by the state. Other relevant matters concerned shall be handled in accordance with the Interim Measures for the Exemption of Import Tax on Donations for Supporting the Poor and Charity Donations.

  2. The import duty and import value-added tax, and excise29 shall be exempted on the articles (excluding 20 commodities that are not exempted from import duty as clarified by the state) that cannot be produced domestically, and which are imported within reasonable quantity and without the purpose of seeking profit and used directly for scientific research and teaching by full-time colleges or universities above the junior college level with the academic credentials recognized by the Ministry30 of Education, and other schools approved by the Ministry of Finance together with the relevant departments of the State Council. The specific provisions on the scope of articles used for scientific research and teaching shall abide31 by the Interim Measures for the Exemption of Import Duty on Articles Used for Scientific Research and Teaching as approved by the State Council.

  V. The following preferential tax policies shall be cancelled:

  1. The provisions on exemption of income tax on the income gained from undertaking production and management by enterprises established by schools as prescribed in paragraphs 1 and 3 of Article 8 of the Notice on Some Preferential Policies of Enterprise Income Tax (CaiShuiZi [1994] No.001) promulgated32 by the Ministry of Finance and the State Administration of Taxation. Of which, the finance revenue increased due to cancellation33 of the preferential income tax policies shall be shared by the Central Finance and local finance, shall be included into special finance budget, and shall still be used fully for education. The subsidy funds that shall be owned by the Central Finance shall be listed into a special item of Central education, and used for improving the conditions for running secondary or elementary schools nationwide, especially in rural areas, and subsidizing students whose family have economic difficulties. The subsidy funds that shall be owned by local finance shall be listed into a provincial special item of education, and used mainly for improving the conditions for running secondary or elementary schools of the local regions and subsidizing rural students of middle schools and elementary schools whose family have economic difficulties.

  2. The provisions of Paragraphs 1 and 3 of Article 3 of the Notice on Collection of Circulation Tax on Enterprises Established by Schools (GuoShuiFa [1994] No.156), that is, value-added tax shall be exempted on the taxable goods that are produced by enterprises established by schools, and used for teaching and scientific research of the corresponding schools; and business tax shall be exempted on the taxable labor services that are provided by enterprises established by schools for serving the teaching or scientific research of the corresponding schools.

  VI. This Notice shall be implemented34 as of January 1,2004. In case any previous provisions are not in conformity35 with this Notice, this Notice shall prevail.



点击收听单词发音收听单词发音  

1 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
2 autonomous DPyyv     
adj.自治的;独立的
参考例句:
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
3 exempted b7063b5d39ab0e555afef044f21944ea     
使免除[豁免]( exempt的过去式和过去分词 )
参考例句:
  • His bad eyesight exempted him from military service. 他因视力不好而免服兵役。
  • Her illness exempted her from the examination. 她因病而免试。
4 labor P9Tzs     
n.劳动,努力,工作,劳工;分娩;vi.劳动,努力,苦干;vt.详细分析;麻烦
参考例句:
  • We are never late in satisfying him for his labor.我们从不延误付给他劳动报酬。
  • He was completely spent after two weeks of hard labor.艰苦劳动两周后,他已经疲惫不堪了。
5 credentials credentials     
n.证明,资格,证明书,证件
参考例句:
  • He has long credentials of diplomatic service.他的外交工作资历很深。
  • Both candidates for the job have excellent credentials.此项工作的两个求职者都非常符合资格。
6 undertaking Mfkz7S     
n.保证,许诺,事业
参考例句:
  • He gave her an undertaking that he would pay the money back with in a year.他向她做了一年内还钱的保证。
  • He is too timid to venture upon an undertaking.他太胆小,不敢从事任何事业。
7 consultation VZAyq     
n.咨询;商量;商议;会议
参考例句:
  • The company has promised wide consultation on its expansion plans.该公司允诺就其扩展计划广泛征求意见。
  • The scheme was developed in close consultation with the local community.该计划是在同当地社区密切磋商中逐渐形成的。
8 entities 07214c6750d983a32e0a33da225c4efd     
实体对像; 实体,独立存在体,实际存在物( entity的名词复数 )
参考例句:
  • Our newspaper and our printing business form separate corporate entities. 我们的报纸和印刷业形成相对独立的企业实体。
  • The North American continent is made up of three great structural entities. 北美大陆是由三个构造单元组成的。
9 interim z5wxB     
adj.暂时的,临时的;n.间歇,过渡期间
参考例句:
  • The government is taking interim measures to help those in immediate need.政府正在采取临时措施帮助那些有立即需要的人。
  • It may turn out to be an interim technology.这可能只是个过渡技术。
10 taxpayers 8fa061caeafce8edc9456e95d19c84b4     
纳税人,纳税的机构( taxpayer的名词复数 )
参考例句:
  • Finance for education comes from taxpayers. 教育经费来自纳税人。
  • She was declaiming against the waste of the taxpayers' money. 她慷慨陈词猛烈抨击对纳税人金钱的浪费。
11 fully Gfuzd     
adv.完全地,全部地,彻底地;充分地
参考例句:
  • The doctor asked me to breathe in,then to breathe out fully.医生让我先吸气,然后全部呼出。
  • They soon became fully integrated into the local community.他们很快就完全融入了当地人的圈子。
12 deducted 0dc984071646e559dd56c3bd5451fd72     
v.扣除,减去( deduct的过去式和过去分词 )
参考例句:
  • The cost of your uniform will be deducted from your wages. 制服费将从你的工资中扣除。
  • The cost of the breakages will be deducted from your pay. 损坏东西的费用将从你的工资中扣除。 来自《简明英汉词典》
13 levied 18fd33c3607bddee1446fc49dfab80c6     
征(兵)( levy的过去式和过去分词 ); 索取; 发动(战争); 征税
参考例句:
  • Taxes should be levied more on the rich than on the poor. 向富人征收的税应该比穷人的多。
  • Heavy fines were levied on motoring offenders. 违规驾车者会遭到重罚。
14 subsidy 2U5zo     
n.补助金,津贴
参考例句:
  • The university will receive a subsidy for research in artificial intelligence.那个大学将得到一笔人工智能研究的补助费。
  • The living subsidy for senior expert's family is included in the remuneration.报酬已包含高级专家家人的生活补贴。
15 savings ZjbzGu     
n.存款,储蓄
参考例句:
  • I can't afford the vacation,for it would eat up my savings.我度不起假,那样会把我的积蓄用光的。
  • By this time he had used up all his savings.到这时,他的存款已全部用完。
16 provincial Nt8ye     
adj.省的,地方的;n.外省人,乡下人
参考例句:
  • City dwellers think country folk have provincial attitudes.城里人以为乡下人思想迂腐。
  • Two leading cadres came down from the provincial capital yesterday.昨天从省里下来了两位领导干部。
17 ministries 80c65392682fb821af91521513be1259     
(政府的)部( ministry的名词复数 ); 神职; 牧师职位; 神职任期
参考例句:
  • Local authorities must refer everything to the central ministries. 地方管理机构应请示中央主管部门。
  • The number of Ministries has been pared down by a third. 部委的数量已经减少了1/3。
18 corps pzzxv     
n.(通信等兵种的)部队;(同类作的)一组
参考例句:
  • The medical corps were cited for bravery in combat.医疗队由于在战场上的英勇表现而受嘉奖。
  • When the war broke out,he volunteered for the Marine Corps.战争爆发时,他自愿参加了海军陆战队。
19 technological gqiwY     
adj.技术的;工艺的
参考例句:
  • A successful company must keep up with the pace of technological change.一家成功的公司必须得跟上技术变革的步伐。
  • Today,the pace of life is increasing with technological advancements.当今, 随着科技进步,生活节奏不断增快。
20 dividends 8d58231a4112c505163466a7fcf9d097     
红利( dividend的名词复数 ); 股息; 被除数; (足球彩票的)彩金
参考例句:
  • Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。
  • Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。
21 expenditures 2af585403f5a51eeaa8f7b29110cc2ab     
n.花费( expenditure的名词复数 );使用;(尤指金钱的)支出额;(精力、时间、材料等的)耗费
参考例句:
  • We have overspent.We'll have to let up our expenditures next month. 我们已经超支了,下个月一定得节约开支。 来自《简明英汉词典》
  • The pension includes an allowance of fifty pounds for traffic expenditures. 年金中包括50镑交通费补贴。 来自《简明英汉词典》
22 allocated 01868918c8cec5bc8773e98ae11a0f54     
adj. 分配的 动词allocate的过去式和过去分词
参考例句:
  • The Ford Foundation allocated millions of dollars for cancer research. 福特基金会拨款数百万美元用于癌症研究。
  • More funds will now be allocated to charitable organizations. 现在会拨更多的资金给慈善组织。
23 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
24 full-time SsBz42     
adj.满工作日的或工作周的,全时间的
参考例句:
  • A full-time job may be too much for her.全天工作她恐怕吃不消。
  • I don't know how she copes with looking after her family and doing a full-time job.既要照顾家庭又要全天工作,我不知道她是如何对付的。
25 license B9TzU     
n.执照,许可证,特许;v.许可,特许
参考例句:
  • The foreign guest has a license on the person.这个外国客人随身携带执照。
  • The driver was arrested for having false license plates on his car.司机由于使用假车牌而被捕。
26 administrative fzDzkc     
adj.行政的,管理的
参考例句:
  • The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
  • He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。
27 apparatus ivTzx     
n.装置,器械;器具,设备
参考例句:
  • The school's audio apparatus includes films and records.学校的视听设备包括放映机和录音机。
  • They had a very refined apparatus.他们有一套非常精良的设备。
28 gratuitously 429aafa0acba519edfd78e57ed8c6cfc     
平白
参考例句:
  • They rebuild their houses for them gratuitously when they are ruined. 如果他们的房屋要坍了,就会有人替他们重盖,不要工资。 来自互联网
  • He insulted us gratuitously. 他在毫无理由的情况下侮辱了我们。 来自互联网
29 excise an4xU     
n.(国产)货物税;vt.切除,删去
参考例句:
  • I'll excise the patient's burnt areas.我去切除病人烧坏的部分。
  • Jordan's free trade zone free of import duty,excise tax and all other taxes.约旦的自由贸易区免收进口税、国内货物税及其它一切税收。
30 ministry kD5x2     
n.(政府的)部;牧师
参考例句:
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
31 abide UfVyk     
vi.遵守;坚持;vt.忍受
参考例句:
  • You must abide by the results of your mistakes.你必须承担你的错误所造成的后果。
  • If you join the club,you have to abide by its rules.如果你参加俱乐部,你就得遵守它的规章。
32 promulgated a4e9ce715ee72e022795b8072a6e618f     
v.宣扬(某事物)( promulgate的过去式和过去分词 );传播;公布;颁布(法令、新法律等)
参考例句:
  • Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达30余项。 来自汉英非文学 - 白皮书
  • The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。 来自辞典例句
33 cancellation BxNzQO     
n.删除,取消
参考例句:
  • Heavy seas can cause cancellation of ferry services.海上风浪太大,可能须要取消渡轮服务。
  • Her cancellation of her trip to Paris upset our plan.她取消了巴黎之行打乱了我们的计划。
34 implemented a0211e5272f6fc75ac06e2d62558aff0     
v.实现( implement的过去式和过去分词 );执行;贯彻;使生效
参考例句:
  • This agreement, if not implemented, is a mere scrap of paper. 这个协定如不执行只不过是一纸空文。 来自《现代汉英综合大词典》
  • The economy is in danger of collapse unless far-reaching reforms are implemented. 如果不实施影响深远的改革,经济就面临崩溃的危险。 来自辞典例句
35 conformity Hpuz9     
n.一致,遵从,顺从
参考例句:
  • Was his action in conformity with the law?他的行动是否合法?
  • The plan was made in conformity with his views.计划仍按他的意见制定。
TAG标签:
发表评论
请自觉遵守互联网相关的政策法规,严禁发布色情、暴力、反动的言论。
评价:
表情:
验证码:点击我更换图片