Calculation method of tax payment for educational institutions:

I. Main taxes and fees payable

Business tax: operating income * 3%;

Urban maintenance and construction tax: business tax *7% (urban area) or business tax *5% (county or town);

Education surcharge: business tax * 3%;

Enterprise income tax: after deducting all costs and expenses that are allowed to be deducted before tax, the amount is * 25%;

Second, training institutions.

Private non-enterprise education and training institutions: social organizations or social organizations registered by the civil affairs departments shall receive social organization certificates.

Private enterprise education and training institutions: enterprises, self-employed individuals or other economic organizations registered in the industrial and commercial departments shall obtain business licenses.

Private non-enterprise educational institutions need to pay taxes to obtain taxable income.

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Eligible schools and other educational institutions involve major tax reductions and exemptions as follows:

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.

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.

What taxes are involved in public junior high schools?

Public schools need to pay: value-added tax, additional tax, income tax, etc. Declare at the electronic tax bureau.

According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT, the transitional policy of changing business tax to VAT is: "1. The following items are exempt from value-added tax.

(eight) educational services provided by schools engaged in academic education.

1. 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 nationally recognized academic certificates. Specifically, it includes:

(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: general undergraduate, adult undergraduate, online undergraduate, postgraduate (doctor, master), higher education self-study exam, higher education diploma exam.

2 schools engaged in academic education refer to:

(1) Ordinary schools.

(2) All kinds of schools established 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, and whose students' academic qualifications are recognized by the state.

(3) Technical schools and senior technical schools approved by the administrative departments of human resources and social security at or above the provincial level.

(4) Technician College approved by the provincial people's government.

The above schools include qualified private schools engaged in academic education, but do not include vocational training institutions and other educational institutions whose academic qualifications are not 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, including tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees charged according to the prescribed standards after examination and approval by relevant departments, and meals provided by school canteens. Other income, including sponsorship fees and school selection fees charged by schools in various names, does not belong to them.

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).