Current location - Education and Training Encyclopedia - Educational institution - General taxpayer training fee tax rate
General taxpayer training fee tax rate
6%。 Taxpayer's training fee rate is 6%. According to the Regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), taxpayers who provide non-academic education services can choose to apply the simple tax calculation method and pay VAT at the rate of 3%. The value-added tax rate of 6% is applicable to academic education services. In addition, after the reform of the camp, the tax rate of 6% is also applicable to educational consulting companies. For small-scale taxpayers, whether providing academic education or non-academic education services, the levy rate of 3% is applicable.