省地方税务局：转来《关于‘地方教育附加’征管中存在几个问题的函》（闽地税函[2002]111号）悉。现函复如下：一、关于中央企业是否征收地方教育附加的问题。由当地工商部门出具证明，中央直属、垂直管理的全资的中央企业免征地方教育附加（不含有参股、合资的分支机构）。二 Provincial Local Taxation Bureau: Transfer “Letter on Several Issues Concerning the Collection and Management of Local Education Supplement” (Fujian Provincial Government [2002] No. 111). The reply is as follows: I. Question on whether central government levies additional local education. The certificates issued by the local industrial and commercial departments shall be exempted from the local education supplementary (excluding the joint-stock and joint venture branches) of wholly-owned central enterprises directly under the central government and vertically managed. two