Specifically, individuals who provide teaching services need to apply to the tax authorities for issuing invoices and pay corresponding taxes. Institutions providing teaching services also need to apply to the tax authorities for issuing invoices and declare and pay taxes on time. When issuing an invoice, you need to fill in the drawer's name, ID number and contact information, and affix the seal of the billing unit.
Tax rate: According to different regions and types of institutions, taxes and fees may be different. Generally speaking, the tax rate for individuals to provide teaching services is 3%-5%, and the tax rate for institutions to provide teaching services is 6%-8%. In addition, other relevant taxes and fees should be paid in accordance with relevant state regulations.
To sum up:
For individuals or institutions to provide teaching services and collect fees, they need to issue invoices and pay corresponding taxes in accordance with national tax laws and regulations. When issuing invoices, they must be filled in and stamped in accordance with the regulations and requirements of the tax authorities. In terms of tax rate, the tax rate for services provided by individuals is 3%-5%, and the tax rate for services provided by institutions is 6%-8%. At the same time, other related taxes and fees need to be paid.
Legal basis:
Article 21 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates: "Taxpayers and withholding agents shall pay or remit tax in accordance with the provisions of laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations."
Article 46 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates: "Taxpayers and withholding agents shall pay or remit taxes in accordance with the provisions of relevant tax laws and administrative regulations or within the time limit determined by tax authorities in accordance with the provisions of relevant tax laws and administrative regulations."