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一是明确征收标准。根据冀发[1989]1号文件规定,我市先后印发了《关于加强教育费附加征收管理、使用办法的通知》和《关于农村教育费附加人头费部分实行乡筹市管的通知》等文件,明确农村教育费附加按乡镇年人均收入的2％计征;城镇教育费附加按产品税、增值税、营业税三税的2％计征;在城镇建设维护税总额中提取10％作为教育费附加,并根据市场经济和教育发展实际,适当调整,确保
The first is to clarify the collection standards. According to Suifa [1989] No. 1 document, the city has successively issued the “Notice on Strengthening the Management and Use of Additional Education Fees” and the “Notice on the Partial Implementation of the Rural Educational Expenditure Headmaster’s Fees in the Implementation of Rural Investment and Municipal Management” and other documents. , It is clear that the rural education fee is calculated at 2% of the annual per capita income of the township; the urban education fee is calculated at 2% of the product tax, value-added tax, and business tax; and 10% of the total urban construction and maintenance tax is collected as the education fee. Additional, and in accordance with the actual market economy and educational development, make appropriate adjustments to ensure