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教育费附加 [jiào yù fèi fù jiā]
extra charges of education funds
- 缴纳营业税、城建、教育费附加、企业所得税、代缴个人所得税、印花税。
Pay business tax, city building, education expends individual income tax of add, enterprise income tax, acting capture, stamp duty. - 第五十七条税务机关依法足额征收教育费附加，由教育行政部门统筹管理，主要用于实施义务教育。
Article 57 Taxation authorities shall collect in full the extra charges of education funds, all of which shall be controlled by the administrative departments of education and used mainly for the enforcement of compulsory education. - 指企业销售产品和提供工业性劳务等主要经营业务应负担的城市维护建设税、消费税、资源税和教育费附加。
Refer to the tax on city maintenance and construction, consumption tax, resources tax and extra charges for education, which should be borne by the enterprises in selling products and providing industrial services.
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