Whether private schools are exempt from value-added tax is not determined by profit or non-profit, but by academic education: all educational services provided by schools with academic education, as well as tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees, meals, etc. obtained by providing catering services in school canteens, are exempt from value-added tax. However, the sponsorship fees and school selection fees charged by schools engaged in academic education in various names are not exempt from VAT. Schools engaged in non-academic education, whether for-profit or non-profit, are not allowed to enjoy VAT exemption.

In addition, in terms of taxation methods, small-scale taxpayers provide educational services, and the simple tax rate is 3%, while ordinary taxpayers apply the tax rate of 6%. However, according to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Defining and Comprehensively Pushing Forward the Policy of Reinsurance Real Estate Leasing and Non-academic Education in the VAT Reform Pilot (Caishui [2065438+06] No.68), ordinary taxpayers can choose to apply the simple tax calculation method according to 3.

Content of value-added tax

In practice, it is difficult to accurately calculate the added value or additional value of commodities in the process of production and circulation. Therefore, China also adopts the tax deduction method commonly used in the world, that is, the sales tax is calculated according to the sales of goods or services, and then the value-added tax paid when obtaining goods or services is deducted, that is, the input tax. The difference is the taxable amount of the value-added part. This calculation method embodies the principle of tax calculation according to the value-added coefficient.

The collection of value-added tax usually includes all links in the production, circulation or consumption process. It is a neutral tax based on value-added or price difference. Theoretically, it includes all agricultural industries (planting, forestry and animal husbandry), mining, manufacturing, construction, transportation and commercial services. Or all links of raw material procurement, manufacturing, wholesale, retail and consumption.

As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable.