1. Business tax: Educational services provided by schools and other educational institutions and services provided by students through work-study programs are exempt from business tax.
2. Personal income tax: Educational scholarships awarded by provincial people's governments, ministries and commissions in the State Council, units above the corps level of the People's Liberation Army in China, and foreign and international organizations are exempt from personal income tax.
3. Property tax, urban land use tax and stamp duty.
4. Farmland occupation tax and deed tax: Farmland occupation tax is exempted for schools and kindergartens that are approved for requisition.
5. Enterprise income tax: the income of qualified non-profit organizations is exempt from enterprise income tax.
Extended data:
At present, the development time of education and training websites or institutions is too short, and the classification is only general.
Category:
1. A website or institution whose main content is educational and teaching knowledge and resources.
2. Relevant websites or institutions with vocational education as the main direction.
3. Websites or institutions that focus on professional courses that lack talents in enterprises.
4, provide websites or institutions with re-employment and entrepreneurship as the main content.
5. Information websites or institutions for online enrollment.
6. Websites or institutions of professional course training institutions.
Training form:
1, skills training
The purpose of education and training is to train and obtain the qualification certificate of the labor department, so the registration authority is the labor department, which needs no profit or less profit, mainly to provide certification examination training for the labor department, teachers need certification, and fees need certification.
2. Business training
It is different from the above-mentioned education forms because the registration authority of business training is the Industrial and Commercial Bureau, which is simpler than the above two forms in setting topics and prices, but it cannot provide education related to the education department or post certification education and training in the labor department.
20 18 10 in order to further strengthen the examination and approval management of private training and education institutions, Nanchang issued a policy stipulating the conditions for the establishment of private training and education institutions and explicitly prohibiting private training and education institutions from hiring in-service teachers in primary and secondary schools.
References:
Baidu encyclopedia-education training institution