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	DECISION OF THE STATE COUNCIL ON AMENDING THE INTERIM PROVISIONS ON THE COLLECTION OF EDUCATIONAL SURCHARGES

	(Order of the State Council (No.448), August 20, 2005: The Decision of the State Council on Amending the Interim Provisions on the Collection of Educational Surcharges are hereby promulgated and shall come into force as of October 1, 2005.)


SUBJECT : EDUCATIONAL SURCHARGES; COLLECTION; AMENDMENTS
ISSUING DEPARTMENT : THE STATE COUNCIL OF THE PEOPLE'S REPUBLIC OF CHINA
ISSUE DATE : 08/20/2005
IMPLEMENT DATE : 10/01/2005
LENGTH : 112 words
TEXT :

The State Council decides to make the following revisions to the Interim Provisions on the Collection of Educational Surcharges:

Paragraph 2 of Article 3 shall be deleted.

Article 3 shall be amended as: "The educational surcharges shall be collected on the basis of value-added taxes, sales taxes and consumption taxes that are actually paid by each entity or individual at the rate of 3%, and shall be paid simultaneously with the value-added taxes, sales taxes and consumption taxes.

Unless it is otherwise prescribed by the State Council, no region or department may illegally raise or lower the rate of educational surcharges."

This Decision shall come into force as of October 1, 2005.