According to the current policy of camp reform, educational services provided by schools engaged in academic education are exempt from value-added tax.

Educational service refers to the business activities of providing academic education services, non-academic education services and educational auxiliary services.

Academic education service refers to the business activities of organizing teaching and issuing corresponding academic certificates according to the enrollment and teaching plan determined or recognized by the education administrative department. Including primary education, junior high school education, senior high school education, higher education and so on.

Non-academic education services, including preschool education, various trainings, speeches, lectures, reports, etc.

Educational auxiliary services, including education evaluation, examination, enrollment and other services.

Question 1: Does the school need to pay VAT to provide academic education services? Is it still tax-free as it was during the business tax period?

Analysis:

According to the current policy of camp reform, educational services provided by schools engaged in academic education are exempt from value-added tax. However, not all (or absolutely) income obtained by schools engaged in academic education is exempt from VAT. Specifically, the following matters should be noted:

1. 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.

2. Academic education refers to the form of education in which the educated enter schools or other educational institutions approved by relevant state departments through national education examinations or other admission methods stipulated by the state and obtain academic certificates recognized by the state.

3. The income from providing education services exempted from VAT refers to the income from providing academic education services to registered students included in the prescribed enrollment plan. Specifically, it includes: tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees approved by relevant departments, and food income provided by school canteens managed in accordance with the Regulations on Hygiene Management of School Canteen and the Regulations on the Management of Students' Group Dining (OrderNo. 14 of the Ministry of Education).

It can be seen that to enjoy the above VAT exemption, three conditions must be met at the same time: 1. The school is an educational institution approved to engage in academic education; 2. Educated people can obtain academic certificates recognized by the state; 3. Income that meets the requirements for providing educational services shall be exempted from VAT.

Question 2: How to calculate and pay value-added tax when providing non-academic education services such as training to the society and educational auxiliary services such as education evaluation, examination and enrollment? Are there any preferential policies?

Analysis:

Non-academic education services, including preschool education, various trainings, speeches, lectures, reports, etc.

According to the policy of camp reform, the business activities of providing non-academic education services and educational auxiliary services belong to education services and are included in the tax items of life service industry. Taxpayers who provide non-academic education services and educational auxiliary services shall pay value-added tax according to the education services provided.

The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China stipulate that the general taxpayer applies the tax rate of 6%; Small-scale taxpayers apply a 3% levy rate. At the same time, considering the actual situation of taxpayers providing non-academic education, ordinary taxpayers can choose to apply the simple tax calculation method and calculate the tax payable at the tax rate of 3%.

Taxable amount = sales including tax? (1+ 3% levy rate)? The collection rate is 3%.

Tax preference: the income obtained by the government from advanced courses and training courses held by institutions of higher learning, secondary schools and primary schools (excluding subordinate units) engaged in academic education is exempt from value-added tax.

All belong to the school, that is to say, all the income from holding advanced classes and training courses enters the unified account of the school, is included in the budget, and is turned over to the financial special account for management. At the same time, the school unified management and distribution of related bills.

Precautions:

1. Income from educational services provided by schools engaged in academic education, including sponsorship fees and school selection fees charged by schools in various names, is not exempt from VAT.

2. The income from holding refresher courses and training courses will not be exempted from value-added tax if it enters the department of the school to open an account on its own.

Overview of tax exemption policy:

Schools engaged in academic education provide educational services and obtain income that meets the conditions of exemption from value-added tax, which is exempted from value-added tax.

Income from providing non-academic education services and educational auxiliary services, as well as income obtained by schools engaged in academic education that do not meet the tax-free income provisions, shall be subject to value-added tax.

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