Tax shown on purchase receipt refers to tax collected by CFA Institute and not necessarily tax due to state and local taxing agencies. Customers may be individually subject to tax for purchases where CFA Institute does not collect tax. Customers should contact their local tax adviser regarding the taxability of their online purchase if they are uncertain about their tax liability related to this purchase.
Chinese residents are subject to the Chinese Business Tax, Urban Construction and Maintenance Tax, and Education Surcharge on certain services. Tax rates for the Business Tax are three percent for the exam enrollment fee and exam registration fees and five percent for membership dues and conference fees. Tax rates for the Urban Construction and Maintenance Tax and Education Surcharge are seven percent and three percent on Business Tax liability, respectively.
唉，今天才知道我们税务的强大，连报名CFA都要缴城市建设维护税。
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