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Reply Letter of the Ministry of Finance on Agreeing to the Collection of Local Educational Surcharges by Beijing Municipality

Document No.:Cai Zong Han [2011] No.57

Taxes:Educational Surcharge

Date of Promulgation:2012-01-01

IssueDepartment:Ministry of Finance

Date of Implementatio:2011-07-22

Annex:

Beijing Municipal People's Government:

We have received your "Letter Claiming the Collection of Local Educational Surcharges" (Jing Zheng Han [2011] No.37). Through discussion relevant questions are replied as follows:

I. For the purpose of fulfilling and implementing the spirit of the "Outline of the National Plan for Medium and Long-term Educational Reform and Development (2010-2020)", in accordance with relevant provisions of the "Educational Law of the PRC" and the "Notice of the Ministry of Finance on Relevant Issues Concerning Unifying Local Educational Surcharge Policies" (Cai Zong [2010] No.98), we agree that Beijing Municipality can levy local education surcharges at the rate of 2% on entities and individuals (including foreign-invested enterprises, foreign enterprises and expatriates) which pay value-added tax, consumption tax and business tax (hereinafter referred to as the "three taxes") in the administrative regions of Beijing based on the actual payment of the "three taxes". 

II. Local taxation departments of Beijing Municipality shall be responsible for collecting local educational surcharges by using the financial bills which are uniformly printed by the municipal financial department, and shall turn over the payment to the local treasury directly, include it in the local budget and manage the account in line with the principle of "separated accounts of revenue and expenditure". When being turned over to the treasury, item 27 "Revenue of Local Educational Surcharges" of section 01 "Revenue of Governmental Funds" of category 103 "Non-tax Revenue" of the "Governmental Revenue and Expenditure Classification Items" shall be filled out, and  correspondingly section 10 "Expenditure of Local Educational Surcharges" of category 103 "Education" shall be filled out for expenditures.

Expenditures needed by local taxation departments for collecting local educational surcharges shall be uniformly arranged by financial departments at the same level via the departmental budget; no commissions are allowed to be deducted or withdrawn from the revenue of local educational surcharges.

III. Local educational surcharges collected by Beijing Municipality shall be exclusively used for improving teaching conditions but rather for the payment of wages, benefits and bonuses of the teaching staffs..

IV. The aforesaid regulations shall come into force on January 1st, 2012. Your municipality shall make a good effort to enforce the collection of the local educational surcharges strictly according to relevant provisions, work out measures for administration of collection and use of local educational surcharges as quickly as possible, and report to the MOF for the record.

The reply is hereby given.

Ministry of Finance

2011-07-22

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