Fayuan
Party regulationsLawsDepartmental documentsAbout
中文English
广州市教育经费投入与管理条例

Article 10

Amended

缴纳增值税、消费税、营业税的单位和个人,应当按国家、省的有关规定缴纳教育费附加和地方教育附加。教育费附加和地方教育附加由税务部门足额征收。

Local Regulations · 广州市人民代表大会常务委员会 · In force from —

Article 9Back to full textArticle 11

Texts on this site are reproduced from theParty Regulations Library on 12371.cn, theNational Database of Laws and Regulations(General Office of the NPC Standing Committee), and the official libraries of the State Council departments: STA Policy and Regulations Library, MOHRSS Rules Library, MEE Rules Library, MOE Rules Library, MCT Departmental Rules, NRTA Rules Library, MEM Rules Library. Party regulations and national law are two separate bodies of rules: this site searches them separately and never merges the results. Departmental rules and normative documents rank below laws and administrative regulations and are likewise kept in their own corpus.

Where an electronic text differs from the standard text of the law, the standard text governs. All texts here are in Chinese, the language in which they were officially promulgated; this interface is translated but the legal texts are not. The content of this site is for reference only and does not constitute legal advice— consult a practising lawyer about any specific matter.