What are the tax reduction and exemption regulations for the education industry? (a) the relevant provisions of schools and other educational institutions to provide educational services shall be exempted from business tax. "Schools and other educational institutions" refer to ordinary schools and various schools established with the approval of the people's governments at the prefecture level or the education departments of the governments at the same level, and whose students' academic qualifications are recognized by the state. Schools and other educational institutions that can enjoy this preferential policy within the administrative area of Beijing are stipulated as follows: ordinary schools with nationally recognized academic qualifications (referring to primary schools, middle schools, universities and graduate students with valid diplomas recognized by the state, the same below), and all kinds of schools established with the approval of the education administrative department of the people's government at or above the county level in Beijing, whose students' academic qualifications are recognized by the state, are exempt from business tax; In addition, since June 5438+1 October1day, 2000, other educational institutions established with the approval of the education administrative department of the people's government at or above the county level in Beijing and whose students' academic qualifications are recognized by the state are exempt from business tax on their income from directly providing educational services. (II) Provisions on tax reduction and exemption of property tax and land use tax mainly include: 1. Property occupied by schools, libraries, kindergartens, nurseries, nursing rooms, etc. , by enterprises, business units and individuals approved by the relevant competent departments, shall be exempted from property tax. 2. According to Beijing Municipal Bureau of Finance and Taxation (2000) 1089, the' real estate' land occupied by university logistics entities is exempt from property tax and land use tax. (3) It is used in offices (buildings), archives rooms, staff canteens, teaching classrooms (teaching buildings), laboratories (buildings), playgrounds, libraries, canteens, student dormitories, medical clinics, laboratories, inpatient departments, pharmacies, scientific research centers, experimental buildings, etc. and is directly used for office, teaching, medical treatment, scientific research, etc. Determined by the Municipal Local Taxation Bureau. (four) the documents donated by the property owner to the school are exempt from stamp duty. (five) schools, kindergartens and nursing homes are exempt from farmland occupation tax. (VI) Tax reduction and exemption policy for school-run enterprises The income from the production and operation of schools, factories and farms run by institutions of higher learning and primary and secondary schools is temporarily exempted from enterprise income tax; Income from various advanced courses and training courses organized by institutions of higher learning and primary and secondary schools shall be temporarily exempted from income tax. Taxable services provided by school-run enterprises for teaching and scientific research services of the school (except for hotels, restaurants and entertainment in the "service industry") are exempt from business tax. School-run enterprises that enjoy tax incentives should meet the following three conditions at the same time: 1, which must be funded by the school; 2. The school is responsible for management; 3. Operating income belongs to the school. The scope of school-run enterprises enjoying tax preference is: 1994 65438+ 10/0. Before that, school-run enterprises organized by general education schools affiliated to the education department did not include private schools for employees and various adult schools (RTVU, Evening University, Polytechnic University, employee schools organized by enterprises, etc.). ). 1994 65438+ 10/0/After strict examination and approval by the provincial education authorities and the competent tax authorities, the newly established school-run enterprises can also enjoy tax preferences according to the above provisions. (VII) Tax Preferential Policies for Socialization Reform of Logistics in Colleges and Universities From June 5438+/KLOC-0 to the end of 2002, the tax preferential policies for business tax in the process of socialization reform of logistics in colleges and universities were as follows: the rent and labor income obtained from operating student apartments, teachers' apartments and providing logistics services for teaching in colleges and universities separated from the original logistics management department of colleges and universities were exempted from business tax; The rental income of student apartments established by social investment to provide accommodation services for college students and collect rent according to the unified charging standard of higher education system shall be exempted from business tax.

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