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What are the specific steps to issue a tax exemption certificate for education savings?
1. According to the relevant provisions in Guo Shui Fa [2005] 182, "before the expiration of the education savings, the depositor must present his passbook (or a copy, which is only applicable to students studying in other places), household registration book (household registration certificate) or ID card to the school where he works to issue a" certificate ". The "Certificate" style was formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), printed by the State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, and collected by the school from the local competent tax authorities. " Proof "in triplicate, the first copy is kept by the school; Second, triple by depositors in the withdrawal of principal and interest provided to savings institutions; Savings institutions should keep the second copy for future reference, and the third copy should be submitted to the competent tax authorities when reporting the withholding tax every month.

Schools engaged in non-compulsory education should take the initiative to obtain the "Certificate" from the local tax authorities, and fill in the "Certificate" in strict accordance with the regulations, and must not fill in it repeatedly or falsely, and must establish a filing system for the "Certificate" filled in.

When the depositor issues a "certificate" to his school, he should fill in his ID number in the "certificate"; If you don't have a resident ID number, you should hold a household registration book (household registration certificate) in triplicate and attach it to the triple "certificate" respectively.

2. Educational savings refers to the special savings that an individual opens an account in a designated bank and deposits a certain amount of funds for educational purposes according to the relevant provisions of the state. It is a special savings for students to pay the education funds needed for non-compulsory education. Education savings are registered in real-name registration system. When opening an account, the depositor should hold his/her (student's) household registration book or ID card and go to the bank to open a deposit account in his/her own name. At maturity, the depositor needs to withdraw the principal and interest in one lump sum with the passbook and relevant certificates.