The taxes and fees that education and training institutions need to pay are as follows:
1. Business tax: 5% of the main business income?
2. Urban maintenance and construction tax: at the rate of business tax *7%?
3. education surcharge: according to the tax rate of business tax *3%?
4. Local education surcharge: calculated by business tax * 1% or *2%.
Extended data:
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Education Tax Policy (Caishui [2004] No.39)
Paragraph 2 of Article 1 stipulates: "Income from providing educational services to schools engaged in academic education shall be exempted from business tax." ?
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Strengthening the Management of Business Tax Collection on Education Services (Caishui [2006] No.3)
Article 1 stipulates:
First, academic education refers to:
Educated people pass the national education examination or other admission methods stipulated by the state, enter schools or other educational institutions approved by relevant state departments, and obtain the educational forms recognized by the state. Specifically:?
1, primary education: ordinary primary schools and adult primary schools; ?
2. Junior secondary education: ordinary junior high schools, vocational junior high schools and adult junior high schools; ?
3. Senior secondary education: ordinary high schools, adult high schools and secondary vocational schools (including ordinary secondary schools, adult secondary schools, vocational high schools and technical schools); ?
4. Higher education: ordinary undergraduate colleges, adult undergraduate colleges, online undergraduate colleges, graduate students (doctors, masters), higher education self-study exams, and higher education diploma exams. ?
Two, engaged in academic education school refers to:
Ordinary schools and all kinds of schools that are approved by the people's governments at the prefecture level or the education administrative departments of the governments at the same level, and whose students' academic qualifications are recognized by the state. ?
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. ?
Three. Income from educational services exempted from business tax shall be implemented in accordance with the following provisions:
The income from providing educational services refers to the income from providing academic education services to registered students included in the prescribed enrollment plan, including: tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees, meals provided by school canteens, etc.
School canteen refers to the school canteen managed in accordance with the Regulations on Hygienic Management of School Canteen and Students' Group Dining (OrderNo. 14 of the Ministry of Education). ?
Fees, sponsorship fees, school selection fees and other income beyond the prescribed scope collected by schools in various names do not belong to educational service income exempted from business tax, and should be taxed according to regulations. "?
Article 4 stipulates: "All kinds of schools shall separately calculate the turnover of tax-free items, and if they do not separately calculate, they shall collect business tax according to regulations." ?
Article 5 stipulates: "If a school enjoys preferential business tax policies, it shall apply to the competent tax authorities for tax reduction or exemption."
Verb (the abbreviation of verb) is based on the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Some Policy Issues Concerning Business Tax on Vocational Education (Caishui [2013] No.62):
Item (2) of Article 1 of the Notice of the Ministry of Finance on Strengthening the Management of Business Tax Collection on Education Services in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (No.3 [2006] of the Ministry of Finance) is amended as "Schools engaged in academic education refer to ordinary schools and various schools whose students' academic qualifications are recognized by the state with the approval of the people's government at or above the prefecture level or the education administrative department of the government at the same level":
(1) Ordinary schools, as well as various schools established with the approval of the people's governments at or above the prefecture (city) level or the education administrative departments of the governments at the same level, and whose students' academic qualifications are recognized by the state;
(2) Technical schools and senior technical schools approved by the administrative department of human resources and social security at or above the provincial level, and technician colleges approved by the provincial people's government. "?
If the training institution does not belong to the above circumstances, it shall pay 3% business tax and its surcharge according to the tax item of "cultural industry". Secondly, according to the nature of your training institution, companies pay corporate income tax and individuals pay personal income tax.
China Tax Network-What taxes should education and training institutions pay?