(1) Is it taxable for the company to pay the training fee?

The unit pays training fees and needs to pay taxes. The training fees paid by enterprises for employees will involve tax refund, such as education funds and management fees.

Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates: "Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the part of the employee education expenditure incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; In excess, it is allowed to carry forward the deduction in future tax years. "

Tax payment means that according to the provisions of various national tax laws, collective or individual income pays part of the income to the state according to a certain proportion.

② Tax payment of training fee income.

Private non-enterprise units are not non-profit organizations and cannot use "non-operating collection". For-profit institutions shall issue service income invoices and pay business tax.

(3) Need to issue a training fee invoice in the tax department, what is the tax rate?

According to the notes of business tax items, training business belongs to other cultural industries, and the business tax rate is 3%.

Training fees can be invoiced in local taxes.

1, and the business tax rate is 5%. Calculated at 5% of the invoice amount.

2. Urban construction tax: calculated according to business tax.

Urban construction tax payable = business tax × urban construction tax rate.

Urban construction tax rate:

(1) If the taxpayer is located in the urban area, the tax rate is 7%;

(2) If the taxpayer is located in a county or town, the tax rate shall be 5%;

(3) If the taxpayer is not located in a city, county or town, the tax rate is 1%.

3. The education surcharge is calculated according to the business tax.

Education surcharge payable = business tax *3%.

According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China1993 65438+February 27th Guo Shui Fa [1993] 149 "Notes on Business Tax Items (Trial Draft)", other cultural industries refer to businesses engaged in cultural activities other than the above activities.

Such as exhibitions, training activities, literature, art, science and technology lectures, lectures, reports, library books and materials lending business. According to the Provisional Regulations of the People's Republic of China on Business Tax, the cultural and sports industry pays business tax at 3%, and other taxes (income tax, local education surcharge, urban construction tax, etc. ) are determined according to local regulations.

(3) How to pay taxes on training fees;

The scope of business tax can be summarized as follows:

Providing taxable services, transferring intangible assets and selling real estate in People's Republic of China (PRC).

The scope of business tax can be understood from the following three aspects:

First of all, in People's Republic of China (PRC), it means:

(1) The entity or individual providing or receiving taxable services is in China;

(two) the recipient of the transferred intangible assets (excluding land use rights) is in China;

(3) The land whose land use right is transferred or leased is within the territory;

(4) The real estate sold or leased is within the territory of China.

However, according to the relevant provisions of Caishui [2009]11"Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Certain Tax Exemption Policies for Personal Financial Commodity Trading", the construction industry, culture and sports industry (hereinafter referred to as overseas) are provided to * * * and domestic units or individuals in China.

Business tax is not levied on services provided by overseas units or individuals to domestic units or individuals such as culture and sports (except broadcasting), entertainment, hotels, restaurants, warehouses and other services such as bathing, hairdressing, dyeing, painting, copying, carving, copying and packaging.

Second, taxable services refer to services that are subject to taxation in transportation, construction, finance and insurance, post and telecommunications, culture and sports, entertainment and service industries. Processing, repair and replacement services are within the scope of value-added tax, not taxable services of business tax. Employees or self-employed workers employed by the unit are services provided by the unit or employer, and do not belong to business tax taxable services.

Third, providing taxable services, transferring intangible assets or selling real estate refers to providing taxable services, transferring intangible assets and selling real estate with compensation. Remuneration refers to obtaining money, goods and other economic benefits through the act of offering, transferring and selling.

(4) How to pay taxes on fees such as training fees charged by driving schools?

The training fees charged by driving schools are the same as those of other enterprises.

The training fee charged for training shall be subject to 5% business tax according to the service industry.

The service industry in business tax refers to the business of providing services to the society by using equipment, tools, places, information or skills.

Specifically including:

Agency industry: refers to the business that customers handle entrusted matters, including purchasing and selling goods on commission, acting as an agent for import and export, introducing services and other agency services.

Purchasing and selling goods on a commission basis refers to the business of purchasing and selling goods on a commission basis, settling accounts according to the actual purchase and sale amount, and collecting handling fees.

Acting as an import and export agent refers to accepting entrustment to engage in the import and export business of goods or services.

Referral service refers to the business in which an intermediary agency introduces both parties to discuss transactions or other matters.

Other agency business refers to the business entrusted to handle other matters other than the above matters.

The newspaper distribution business of financial brokerage industry and postal department is not taxed according to this tax item.

Hotel industry: refers to the business of providing accommodation services.

Catering industry: refers to the business of providing catering and catering places at the same time and providing catering services to customers.

Services provided by restaurants, restaurants and their catering establishments to customers in the form of entertaining themselves while eating and singing and dancing activities should be taxed under the item of "entertainment".

Tourism: refers to the business of arranging accommodation, transportation and providing tourist services such as tour guides for tourists.

Warehouse industry: refers to the business leasing industry that uses warehouses, freight yards or other places to store and keep goods on behalf of customers; Refers to the business of transferring premises, houses, articles, equipment or facilities to others for use within the agreed time.

Financial leasing is not taxed according to this tax item.

Advertising: refers to the use of books, newspapers, magazines, radio, television, movies, slides, road signs, neon lights, light boxes and other forms to introduce goods, business services, cultural and sports programs or announcements, statements and other things for publicity and provide related services and business.

Other service industries: refers to service businesses other than the above-mentioned businesses. Such as bathing, hairdressing, dyeing hair, photography, fine arts, painting, writing, typing, carving, calculation, testing, testing, recording, copying, printing, design, drawing, surveying and mapping, exploration, packaging, consulting, etc.

Aviation exploration, drilling (drilling) hole exploration and blasting exploration are not paid according to this tax item.

⑤ How to pay taxes on the training fees charged by enterprises for training?

Our company is a general taxpayer of VAT. The company mainly sells software products. In addition to product sales, we also organize users or agents to conduct product and technical training irregularly every year, and charge a certain training fee. Excuse me, should I pay business tax or value-added tax on the training fee income obtained by our company? According to Article 11 of 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 Several Policies on Value-added Tax (Caishui [2005] 165), taxpayers who sell software products and sell software installation fees, maintenance fees, training fees and other income together should collect value-added tax in accordance with the relevant provisions of mixed sales of value-added tax, and can enjoy the policy of refund of value-added tax on software products immediately. After the software products are delivered for use, the maintenance fees, technical service fees and training fees charged on schedule or per time are not subject to VAT.

Therefore, if your company organizes users or agents to conduct product technical training irregularly after the products are delivered for use, the training fees charged by your company can be levied with business tax instead of VAT.

⑥ How to pay taxes on the training fees and sponsorship fees charged by the company?

The training fee charged is subject to business tax at the rate of 3%.

Sponsorship fees are retained as non-operating income, and corporate income tax is paid at the end of the quarter or year.

⑦ What is the tax rate for training fees?

Training is a modern service industry. According to the document of State Taxation Administration of The People's Republic of China on the full implementation of camp reform, the VAT rate of training fee invoices is 6%. If small-scale taxpayers or individuals provide training services, the applicable levy rate is 3%.

Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.

(7) How to pay taxes on training fees;

Construction industry: general taxpayers levy 10% value-added tax; Small-scale taxpayers can choose the simple tax method to levy 3% value-added tax.

Real estate industry: real estate development enterprises levy 10% value-added tax; If an individual purchases a house for less than 2 years and sells it to the outside world, he shall pay VAT in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.

Life service industry: 6%. Tax-free items: foster care and education services provided by nurseries and kindergartens, and pension services provided by pension institutions, etc.

Financial industry: 6%.

Tax-free items: interest income from small loans for farmers in financial institutions, national student loans, national debt and local debt, loans from the People's Bank of China to financial institutions, etc.

How to pay the lecture fee?

The lecture fee belongs to the labor fee.

The tax rate is: income from wages and salaries, and the excessive progressive tax rate is applicable, with the tax rate ranging from 3% to 45%.

1. If the income from labor remuneration is less than 4,000 yuan each time, the 800 yuan fee shall be deducted from the income;

2. If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income will be deducted and the tax rate will be 20%.

3. If the individual taxable income does not exceed 20,000, the taxable amount = taxable income *20%.

4. If the individual taxable income exceeds 20,000 yuan but not more than 50,000 yuan, the taxable income will be *30%-2000.

5. If the individual taxable income exceeds 50,000, the taxable amount = taxable income * 40%-7,000.

6. The tax payable calculated in accordance with the provisions of the tax law shall be increased by 50% for the part of the income from labor remuneration that exceeds 20,000 yuan to 50,000 yuan after deducting expenses; More than 50,000 yuan, plus 100%.

(8) How to pay taxes on training fees;

When recording the lecture fees of invited experts, it is necessary to distinguish the following situations:

1. If the expert comes from a training institution, you can directly ask him to provide the invoice, which will be credited as the training fee for reimbursement;

2. Experts teach in the form of personal lectures, which can be paid through labor fees and accounted for;

3. Reimbursement can be made in the form of temporary salary.

4. The standard of lecture fees for invited experts is stipulated in the Administrative Measures for Training Fees of Central and State Organs issued on 20 17: In terms of single class hours, the maximum for associate senior technical professionals is not more than 500 yuan, the maximum for senior technical professionals is not more than 1000 yuan, and the maximum for academicians and national famous experts is not more than 1500 yuan.