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	CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE PREFERENTIAL TAXATION POLICIES FOR THE POVERTY-RELIEF AND CHARITY DONATION MATERIALS IMPORTED FOR THE PURPOSE OF SCHOOL EDUCATION

	(No.51 [2003] of the Ministry of Finance promulgated on March 10, 2003)


SUBJECT : IMPORT; DONATION MATERIALS
ISSUING DEPARTMENT : MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA
ISSUE DATE : 03/10/2003
IMPLEMENT DATE : 03/10/2003
LENGTH : 134 words
TEXT :

In order to further promote the development of the education undertakings, and upon approval of the State Council, the provisions of Paragraph 4 of Article 6 of the Interim Measures for Exempting the Materials of Poverty-Relief and Charity Donations from Import Taxes on the scope of imported materials, that is "the teaching equipment, teaching materials, books, materials, and articles for ordinary study purposes that are directly used in the education of public libraries, public museums, middle-level technological schools, high schools (including vocational high schools), secondary schools, primary schools, and kindergartens", shall be adjusted as "the teaching equipment, teaching materials, books, materials, and articles for the purpose of ordinary study that are directly used in the education of public libraries, public museums, various kinds of vocational schools, high schools, secondary schools, primary schools, and kindergartens".