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<DIV align=center> </DIV>
<DIV align=center><FONT face=黑体
size=4><STRONG>财政?国家税务总局关于生产企业出口货物实行免抵退税办法后有关城市维护建设税教育费附加政策的通知</STRONG></FONT></DIV>
<DIV align=center><FONT
color=#dd2222><STRONG>财税[2005]25?/STRONG></FONT></DIV>
<DIV align=center> </DIV>
<DIV>
各省、自治区、直辖市、计划单列市财政?局)、地方税务局，新疆生产建设兵团财务局?/DIV>
<DIV> 经国务院批准，现就生产企业出口货物全面实行免抵退税办法后，城市维护建设税、教育费附加的政策明确如下：</DIV>
<DIV> 一、经国家税务局正式审核批准的当期免抵的增值税税额应纳入城市维护建设税和教育费附加的计征范围，分别按规定的??率征收城市维护建设税和教育费附加?
</DIV>
<DIV> 二?005??日前，已按免抵的增值税税额征收的城市维护建设税和教育费附加不再退还，未征的不再补征?</DIV>
<DIV> 三、本通知?005??日起执行?/DIV>
<DIV align=center> </DIV>
<DIV> 请遵照执行?/DIV>
<DIV align=center> </DIV>
<DIV align=center> </DIV>
<DIV align=right>财政?国家税务总局 </DIV>
<DIV align=right>二○○五年二月二十五?nbsp; </DIV>
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