The basic taxes are the same as those of enterprises, except that some taxes have preferential treatment. For example, value-added tax and income tax, value-added tax: According to Annex 3 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), educational services provided by schools engaged in academic education are exempted from value-added tax. The income from providing educational services exempt from value-added tax refers to the income from providing academic education services to registered students included in the prescribed enrollment plan, including tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees, meals provided by school canteens and other income. Other income, including sponsorship fees and school selection fees charged by schools in various names, does not belong to the scope of exemption from VAT.

Schools engaged in academic education refer to: ordinary schools; With the approval of the people's government at or above the prefecture (city) level or the education administrative department of the government at the same level, various schools whose students' academic qualifications are recognized by the state; Technical schools and senior technical schools approved by the administrative departments of human resources and social security at or above the provincial level; Technician college approved by the provincial people's government. The above-mentioned schools all include private schools engaged in academic education that meet the requirements, but do not include vocational training institutions and other educational institutions whose academic qualifications are not recognized by the state.

It can be seen that whether private schools are exempt from VAT is not determined by profit-making or non-profit, but by academic education: all educational services provided by schools engaged in academic education, income such as tuition, accommodation, textbook fees, homework fees and examination registration fees charged according to prescribed standards, and meal income provided by school canteens are exempt from VAT, but sponsorship fees and school selection fees charged by schools engaged in academic education in various names are not exempted. Schools engaged in non-academic education, whether for-profit or non-profit, are not allowed to enjoy value-added tax exemption for fees charged at government-set or self-determined prices.

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. The Enterprise Income Tax Law stipulates: "In People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax in accordance with the provisions of this Law. Resident enterprises as mentioned in this Law refer to enterprises established in China according to law or in accordance with foreign (regional) laws, but with actual management institutions in China. " The "Regulations for the Implementation of the Enterprise Income Tax Law" stipulates: "Enterprises established in China according to law mentioned in Article 2 of the Enterprise Income Tax Law include enterprises, institutions, social organizations and other organizations with income established in China according to China laws and administrative regulations." According to the above regulations, whether it is a for-profit school or a non-profit school; Whether it is a public institution or a private non-enterprise unit; Except for sole proprietorship enterprises and partnership enterprises established in accordance with Chinese laws and administrative regulations, public schools and private schools are taxpayers of enterprise income tax. Tuition income of private schools is the main source of their income. The State Council's Opinions on Encouraging Social Forces to Establish Education to Promote the Healthy Development of Private Education (Guo Fa [2016] No.81) stipulates that "non-profit private schools enjoy the same treatment as public schools, and after determining the tax exemption qualification in accordance with the provisions of the tax law, the non-profit income shall be exempted from enterprise income tax". According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Tax Exemption of Corporate Income Tax for Non-profit Organizations (Caishui [2009] 122), the eligible scope of corporate income tax exemption for non-profit organizations includes:

(1) Accepting income donated by other units or individuals;

(two) other government subsidy income except the financial allocation stipulated in Article 7 of the Enterprise Income Tax Law of People's Republic of China (PRC), but excluding the income obtained by the government from purchasing services;

(3) Membership dues collected in accordance with the provisions of the civil affairs and financial departments at or above the provincial level;

(4) Interest income from bank deposits in non-tax income and tax-free income;

(five) other income stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Judging from the above provisions, tuition fees are not tax-free income. Therefore, no matter the tuition fees charged by public schools or non-profit private schools, they are not exempt from corporate income tax. According to Article 7 of the Enterprise Income Tax Law, the following income from the total income is non-taxable income:

(1) financial allocation;

(2) Administrative fees and government funds collected according to law and incorporated into financial management;

(3) Other non-taxable income as stipulated by the State Council. It can be seen that the tuition fees charged by public schools belong to administrative fees and belong to non-taxable income. Should tuition fees charged by non-profit private schools be regarded as non-taxable income? Article 47 of the Law on the Promotion of Private Education stipulates: "Private schools enjoy preferential tax policies stipulated by the state, among which non-profit private schools enjoy the same preferential tax policies as public schools." Therefore, the tuition fees charged by non-profit private schools according to the prescribed standards should also be regarded as non-taxable income of enterprise income tax according to public schools. According to the Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (Order No.512 of the State Council of the People's Republic of China), the expenses incurred by using non-taxable income for expenditure shall not be deducted when calculating taxable income; Depreciation and amortization of assets used for expenses shall not be deducted when calculating taxable income. Tuition fees charged to for-profit private schools are taxable income of enterprise income tax, which should be paid according to law.