财政部 国家税务总局关于免征国家重大水利工程建设基金的城市维护建设税和教育费附加的通知财政部 国家税务总局关于免征国家重大水利工程建设基金的城市维护建设税和教育费附加的通知 财税〔2010〕44号 2010-5-25
各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，新疆生产建设兵团财务局： 经国务院批准，为支持国家重大水利工程建设，对国家重大水利工程建设基金免征城市维护建设税和教育费附加。 本通知自发文之日起执行。
财政部 国家税务总局二○一○年五月二十五日
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