1. VAT.

Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36) Annex IV: Provisions on Applying Zero Tax Rate and Tax Exemption Policy to Cross-border Taxable Behavior; The care and education services provided by nurseries and kindergartens are exempt from value-added tax. Nurseries and kindergartens refer to institutions that have been established with the approval of the education departments at or above the county level and have obtained the license to run parks to implement preschool education for 0-6 years old, including public and private nurseries, kindergartens, preschool classes, nurseries and kindergartens. The income of public nurseries and kindergartens exempted from value-added tax refers to the education fees and childcare fees charged within the charging standards approved by the provincial financial department and the competent price department and reported to the provincial people's government for approval. The income of private nurseries and kindergartens exempted from value-added tax refers to the education fees and childcare fees charged within the scope of the charging standards reported to the relevant local departments for the record and publicity. Fees that exceed the prescribed fee standards, additional fees charged on the grounds of starting experimental classes, characteristic classes and interest classes, and income beyond the prescribed scope, such as sponsorship fees and teaching fees linked to children's admission to the park, do not belong to income exempted from VAT. The fees of for-profit private kindergartens are regulated by the market, and the specific fees are determined by private kindergartens themselves. Therefore, the value-added tax should be paid for the conservation and education services provided by for-profit private kindergartens. However, some provinces explicitly grant tax exemption. For example, the "Implementation Opinions of the People's Government of Hebei Province on Encouraging Social Forces to Establish Education to Promote the Healthy Development of Private Education" (Ji [20 17] 17) stipulates that for-profit private schools are exempt from value-added tax for their income from kindergarten and academic education services.

According to Caishui [2065438+06] No.36, small-scale taxpayers provide non-academic education services and educational auxiliary services, and pay VAT at the rate of 3%, while ordinary taxpayers provide non-academic education services and educational auxiliary services, and pay VAT at the rate of 6%. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance, on Further Clarifying and Comprehensively Pushing Forward the Policies on Reinsurance, Real Estate Leasing and Non-academic Education in the Pilot Program of VAT Reform (Caishui [2016] No.68) and Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance, on Clarifying the VAT Policies for Financial, Real Estate Development and Educational Auxiliary Services (Caishui [20 16] 140).

Second, the property tax.

According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Education Tax Policy (Caishui [2004] No.39), all kinds of schools, nurseries and kindergartens funded by the state and organized by enterprises are exempt from property tax. Private non-enterprise kindergartens do not belong to all kinds of hospitals, nurseries and kindergartens run by enterprises, and their own properties are not exempted from property tax according to the above documents. However, the property tax is a local tax, and the local authorities have the right to decide to reduce it. For example, according to the Detailed Rules for the Implementation of Hunan Property Tax (Xiang [2003]14), houses owned by enterprises, other organizations or individuals are exempt from property tax. Another example is the Implementation Opinions of the People's Government of Hebei Province on Encouraging Social Forces to Establish Education to Promote the Healthy Development of Private Education (Ji [20 17] 17), which stipulates that for-profit private schools, the property used for education is exempt from property tax.

3. Urban land use tax.

The Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Education Tax Policy (Caishui [2004] No.39) stipulates that the land allocated by the state for various schools, nurseries and kindergartens organized by enterprises shall be exempted from urban land use tax. Private non-enterprise kindergartens do not belong to all kinds of hospitals, nurseries and kindergartens run by enterprises, and their own land is not within the scope of exemption from urban land use tax stipulated in the above documents. However, in practice, whether land for schools, hospitals, nurseries and kindergartens run by collectives and individuals is tax-free is determined by the local tax authorities of all provinces, autonomous regions and municipalities directly under the Central Government. For example, the Implementation Opinions of the People's Government of Hebei Province on Encouraging Social Forces to Establish Education to Promote the Healthy Development of Private Education (Ji [20 17] 17) stipulates that for-profit private schools, their educational land is exempted from urban land use tax.

4. Farmland occupation tax.

Article 8 of the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax stipulates that farmland requisitioned by schools and kindergartens shall be exempted from farmland occupation tax. Article 10 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Farmland Occupation Tax stipulates that kindergartens exempted from tax as stipulated in Article 8 of the Regulations are limited to kindergartens registered or filed by the education administrative department of the people's government at or above the county level, which are specially used for child care and education. Therefore, whether for-profit kindergartens or non-profit kindergartens, the special land used for infant care and education places should be exempted from farmland occupation tax for kindergartens approved for registration according to law.

5. Deed tax.

According to the first paragraph of Article 6 of the Provisional Regulations on Deed Tax in People's Republic of China (PRC) (Order No.224 of the State Council), state organs, institutions, social organizations and military units that inherit land and houses for office, teaching, medical care, scientific research and military facilities are exempt from deed tax. The Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Deed Tax Policy for Running Schools by Social Forces (Cai Shui [200 1] 156) stipulates that the education administrative department or the labor administrative department of the people's government at or above the county level shall approve the issuance of the license for running schools by social forces. Enterprises, institutions, social organizations, other social organizations and individual citizens use non-state-owned financial education funds to set up social-oriented educational institutions and use land. However, it should be noted that state organs, institutions, social organizations and military units that undertake the ownership of teaching and scientific research land and housing are exempt from deed tax, and their uses are strictly limited. According to the second paragraph of Article 3 of Caishui No.39 [2004], teaching refers to classrooms (teaching buildings) and other land and houses directly used for teaching. Land for scientific research refers to scientific experimental sites and other land and houses directly used for scientific research. For enterprises, institutions, social organizations, other societies and individual citizens who use non-state financial education funds to organize schools and educational institutions for the society, and the land and housing ownership they undertake is used for teaching, the deed tax shall be exempted.

6. Enterprise income tax.

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 profit-making kindergarten or a non-profit kindergarten; Whether it is a public institution kindergarten or a private non-enterprise kindergarten; Except for sole proprietorship enterprises and partnership enterprises established in accordance with Chinese laws and administrative regulations, public kindergartens and private kindergartens are taxpayers of enterprise income tax.

Education fees and childcare fees charged by kindergartens are the main sources 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 and public schools enjoy the same treatment, and after determining the tax exemption qualification in accordance with the provisions of the tax law, they are exempted from corporate income tax on non-profit income". 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 of Non-profit Organizations (Caishui [2009] 122), eligible income tax exemption of non-profit organizations includes: (1) 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 regulations, the education fees and childcare fees charged by kindergartens according to regulations are not tax-free income. Therefore, the education fees and childcare fees charged by public kindergartens or non-profit private kindergartens are not tax-free income of enterprise 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 education fees and childcare fees charged by public kindergartens belong to administrative fees and are non-taxable income. Should the education fees and childcare fees collected by non-profit private kindergartens 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 education fees and childcare fees charged by non-profit private kindergartens according to the prescribed standards should also be regarded as non-taxable income of corporate income tax. 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. The education fees and conservation fees charged by for-profit private kindergartens are taxable income of enterprise income tax, and enterprise income tax shall be paid according to law.

2. In other businesses, taxpayers generally sell or lease movable property at 13%, and in construction, post and telecommunications, transportation or sales of real estate at 9%, of which the construction contractor can simply levy 3%, the real estate obtained before the reform of the camp can simply levy 5%, and the business is the difference levy 5%. Other sales services are 6%;

3. Most other businesses are 3% on a small scale, and the real estate rental and difference collection are 5%. The cause of this year's epidemic can be 1% before 65438+February 3/2020. The policy of 1% is based on AnnouncementNo. 13 of the Ministry of Finance and State Taxation Administration of The People's Republic of China in 2020: from March 1 day to May 3 1 day in 2020, small-scale taxpayers of value-added tax in Hubei Province will be exempted from value-added tax. Except Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions and municipalities directly under the Central Government collect taxable sales income at the rate of 3%, and collect VAT at the reduced rate of 1%. And the Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China No.24 (2020) on Extending the Implementation Period of the VAT Reduction and Exemption Policy for Small-scale Taxpayers was extended to 65438+February.

4. The income tax is small, and the income tax is 25%.