财税字[1996]8号第5条规定“供货企业存缴纳出口货物增值税时,必须按规定计算缴纳城市维护建设税和教育费附加”。第4条还规定,如果一个季度内供货企业销售给出口企业用于出口货物金额占该企业全部销售额50％以上的,对其多缴纳而又未抵扣完的税款,可以退还,暂由地市级国家税务局审批。如果供货企业是带主料加工的出口企业,只收取加工费。根据 Article 5 of Cai Shui Zi [1996] No. 8 stipulates that “the supplier shall pay the urban maintenance and construction tax and the education surcharge when calculating the value-added tax on export-oriented goods.” Article 4 also stipulates that if a quarter of sales to export enterprises to export goods for the amount of the company accounted for more than 50% of the total sales of its overpaid and not deductible tax, can be returned, Provisional by the municipal tax authorities for approval. If the supplier is an export processing enterprises with materials, processing fees only. according to