According to the Notice on Defining the Value-added Tax Policy for Educational Auxiliary Services in Financial Real Estate Development (Caishui [2065 438+06] 140No.): "XIII. Ordinary taxpayers can choose the simple tax calculation method and pay VAT at the rate of 3%.
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18. In addition to the policies stipulated in Article 17, this notice shall be implemented as of May 1 2065438. ......"