Education and training are non-academic education services, and VAT shall be paid according to regulations from May 1 and 20 16. Among them, the general taxpayer applies the tax rate of 6%, and the small-scale taxpayer applies the tax rate of 3%.

(1) Educational services refer to business activities that provide academic education services, non-academic education services and educational auxiliary services.

Academic education service refers to the business activities of organizing teaching and issuing corresponding academic certificates according to the enrollment and teaching plan determined or recognized by the education administrative department. Including primary education, junior high school education, senior high school education, higher education and so on.

Non-academic education services, including preschool education, various trainings, speeches, lectures, reports, etc.

Educational auxiliary services, including education evaluation, examination, enrollment and other services.

Notice of the Ministry of Finance on Further Defining and Comprehensively Pushing Forward the Policies of Reinsurance, Real Estate Leasing and Non-academic Education in the Pilot Project of Changing Business Tax to VAT [2065438+06] No.68 3. Ordinary taxpayers can choose to apply the simple tax calculation method and calculate the tax payable at the rate of 3%.

Item (8) of Article 2 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Administrative Measures for the Exemption and Exemption of Value-added Tax for Cross-border Taxable Behavior of Changing Business Tax to Value-added Tax (Trial) (State Taxation Administration of The People's Republic of China Announcement No.2016 No.29) stipulates that cultural and sports services, educational and medical services and tourism services provided overseas shall be exempted from value-added tax.

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 20 All units and individuals engaged in production and business activities shall ask the payee for invoices when they pay for goods, services and other business activities. When obtaining the invoice, you are not allowed to change the name and amount.