value-added tax

1. Educational services provided by schools engaged in academic education are exempt from value-added tax.

2. Services provided by students through work-study programs are exempt from VAT.

3. Care and education services provided by nurseries and kindergartens are exempt from value-added tax.

4. The government-run high schools, middle schools and primary schools engaged in academic education (excluding subordinate units) hold refresher courses and training courses, all of which are owned by the schools and are exempt from value-added tax.

5. Enterprises run by special education schools can enjoy the preferential value-added tax policies implemented by the state for welfare enterprises.

Extended data:

The tax law has the characteristics of diversity, standardization, unity, technicality and economy.

The Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates that taxpayers must go to the tax authorities to file tax returns within the prescribed reporting period. Tax authorities rely on the power conferred by state power to collect taxes from taxpayers in the name of state power.

If a taxpayer evades taxes, owes taxes, cheats on taxes or refuses to pay taxes, the tax authorities shall recover taxes and late fees and impose a fine according to law. Those who violate the criminal law will also be punished by the judicial organs.

1. Tax evasion means that taxpayers deliberately violate the provisions of the tax law by cheating, concealing, destroying account books and vouchers without authorization, and making false tax returns. Without paying or underpaying the tax payable.

2, tax arrears, is the taxpayer over the tax period approved by the tax authorities, did not pay taxes on time and the behavior of tax arrears.

3, tax fraud, is the taxpayer or personnel to falsely report exports or other deceptive means to defraud the state export tax rebate behavior. In China, the export tax rebate refers to the refund or exemption of the value-added tax and consumption tax paid or payable in all domestic production and circulation links for the goods exported by taxpayers. Export tax rebate is an international practice.

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