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各州、市财政局、地方税务局,大理、个旧市地方税务局,省地税局直属征收分局:现将《财政部国家税务总局关于加强教育劳务营业税征收管理有关问题的通知》(财税[2006]3号)转发给你们,请遵照执行。此前我省有关教育劳务征免营业税的规定与本通知不一致的,以本通知为准。财政部国
State, Municipal Finance Bureau, Local Taxation Bureau, Dali, Gejiu Municipal Local Taxation Bureau and Provincial Local Taxation Bureau Directly Collecting Branches: Notice of Relevant Issues Concerning the Administration of the Collection and Sale of Business Taxes on Educational Labor Services is hereby promulgated by the State Administration of Taxation of the Ministry of Finance (Cai Shui [2006] 3) forwarded to you, please follow the implementation. Earlier in our province on the education service tax levy regulations inconsistent with this notice, with this notice shall prevail. Ministry of Finance