财政部、国家税务总局关于教育税收政策的通知 Notice of the Ministry of Finance and the State Administration of Taxation on

ubsidizing students whose family have economic difficulties. The subsidy funds that shall be owned by local finance shall be listed into a provincial special item of education， and used mainly for improving the conditions for running secondary or elementary schools of the local regions and subsidizing rural students of middle schools and elementary schools whose family have economic difficulties.

　　2. The provisions of Paragraphs 1 and 3 of Article 3 of the Notice on Collection of Circulation Tax on Enterprises Established by Schools （GuoShuiFa [1994] No.156）， that is， value-added tax shall be exempted on the taxable goods that are produced by enterprises established by schools， and used for teaching and scientific research of the corresponding schools； and business tax shall be exempted on the taxable labor services that are provided by enterprises established by schools for serving the teaching or scientific research of the corresponding schools.

　　VI. This Notice shall be implemented as of January 1，2004. In case any previous provisions are not in conformity with this Notice， this Notice shall prevail

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