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  "documentTitle": "New Oriental Education & Technology Group (EDU)",
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  "authorName": "Carson Block",
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  "notes": "This appears to be a page from a legal or policy document regarding tax exemptions for educational institutions in China.",
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      "text": "1.The provisions on exemption of income tax on the income gained from undertaking production and management by enterprises established by schools as prescribed in paragraphs 1 and 3 of Article 8 of the Notice on Some Preferential Policies of Enterprise Income Tax (CaiShuiZi [1994] No.001) promulgated by the Ministry of Finance and the State Administration of Taxation. Of which, the finance revenue increased due to cancellation of the preferential income tax policies shall be shared by the Central Finance and local finance, shall be included into special finance budget, and shall still be used fully for education. The subsidy funds that shall be owned by the Central Finance shall be listed into a special item of Central education, and used for improving the conditions for running secondary or elementary schools nationwide, especially in rural areas, and subsidizing 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.",
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      "text": "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.",
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      "kind": "paragraph",
      "text": "V.The following preferential tax policies shall be cancelled:",
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      "kind": "paragraph",
      "text": "used directly for scientific research and teaching by full-time colleges or universities above the junior college level with the academic credentials recognized by the Ministry of Education, and other schools approved by the Ministry of Finance together with the relevant departments of the State Council. The specific provisions on the scope of articles used for scientific research and teaching shall abide by the Interim Measures for the Exemption of Import Duty on Articles Used for Scientific Research and Teaching as approved by the State Council.",
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      "text": "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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      "kind": "paragraph",
      "text": "Ministry of Finance\n\nState Administration of Taxation\n\nFebruary 5, 2004",
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