Preferential tax policies for education industry:

1, state organs, institutions, social organizations and troops undertake the ownership of teaching and research land and houses, and are exempt from deed tax;

2. Schools and educational institutions run by enterprises, institutions, social organizations, other societies and individual citizens with non-state financial education funds;

3. Exemption from farmland occupation tax;

4. Personal income tax shall be exempted from the interest income of education savings deposits obtained by individuals;

5, colleges and universities in the form of shares or investment ratio to transform their scientific and technological achievements to give personal rewards, do not pay personal income tax;

Second, analysis

Tax preference refers to the measures stipulated in tax laws and administrative regulations that the state uses tax policies to reduce or exempt the tax burden on a certain part of specific enterprises and taxpayers. In order to meet the overall goal of the country's political, economic and social development in a certain period of time, the government uses the tax system to take corresponding incentive and care measures in taxation according to the predetermined purpose, so as to reduce the tax obligation of some taxpayers and subsidize some activities of taxpayers or corresponding taxpayers. It is one of the important means of state intervention in economy.

3. What taxes should the education industry pay?

The main taxes payable by the education industry are business tax, urban maintenance and construction tax, education surcharge, cultural undertakings construction fee and enterprise income tax.