According to the "Preferential Tax Policy for Education" issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, in terms of value-added tax and income tax, it is pointed out that the income from providing educational services to schools engaged in academic education is exempt from value-added tax. Income from providing services to students through work-study programs is exempt from value-added tax.
The income obtained by the school from technology development, technology transfer business and related technical consultation and technical service business shall be exempted from business tax. The income from providing childcare services in nurseries and kindergartens is exempt from value-added tax.
The income from advanced courses and training courses organized by the government in higher, secondary and primary schools (excluding subordinate units) is all owned by the school and exempted from value-added tax and enterprise income tax.
Enterprises established by vocational schools run by the government mainly provide internship places for students at school, which are funded and managed by the school, and their operating income belongs to the school. Their service income (except advertising, sauna, massage, oxygen bar, etc.) ) The tax items of "service industry" stipulated in the provisional regulations on business tax are exempt from value-added tax and enterprise income tax.
In terms of property tax, urban land use tax and stamp duty, the regulations point out that property and land allocated by the state for various schools, nurseries and kindergartens run by enterprises are exempt from property tax and urban land use tax; Documents produced by property owners who donate property to schools are exempt from stamp duty.
In terms of farmland occupation tax, deed tax, agricultural tax and agricultural specialty tax, the regulations point out that schools and kindergartens are exempt from farmland occupation tax when requisitioning farmland. State organs, institutions, social organizations and military units that inherit the ownership of land and houses for teaching and scientific research shall be exempted from deed tax.
For enterprises, institutions, social organizations, other societies and citizens who use non-state financial education funds to organize schools and educational institutions for the society, and the ownership of their land and houses is used for teaching, the deed tax shall be exempted.
Extended data:
The provisions of the first and third paragraphs of Article 8 of the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Certain Preferential Policies for Exempting Enterprise Income Tax from the Production and Operation Income of School-run Enterprises. Among them, the fiscal revenue increased due to the cancellation of the preferential income tax policy is shared by the central and local governments according to the current fiscal system, and is included in the fiscal budget and still used for education.
The compensation funds that should be returned to the central government should be listed as special education projects of the central government, which should be used to improve the conditions for running primary and secondary schools in the country, especially in rural areas, and to subsidize students with financial difficulties; Compensation funds belonging to local finance are listed as provincial education special projects, which are mainly used to improve the conditions of running rural primary schools in this area and subsidize primary and secondary school students with financial difficulties in rural families.
Xidian university-People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China issued preferential policies on education tax.
People's Network-Preferential Policies for Education Tax (Policies and Regulations)