The Education Bureau handles the school license;

Industrial and commercial registration and tax registration;

Specific steps:

Basic conditions for establishing private education and training institutions

Organizers (legal persons) and managers should have political rights and full capacity for civil conduct, and have no criminal record; The person in charge of the school and the business supervisor have more than 2 years of educational work experience, with intermediate or above titles or college education; On-the-job personnel of public schools may not hold any form of private education and training institutions.

There should be full-time and part-time teachers suitable for the scale and level of running a school, and the total number of teachers should be no less than 6, including no less than 2 full-time teachers. The employed teachers have the teaching qualifications and academic requirements stipulated by the state, among which the teachers who carry out high school education and training institutions should have a bachelor's degree or above and a high school teacher qualification certificate.

There should be a stable, centralized and safe school building that meets the scale of running a school, and the surrounding environment meets the requirements of running a school. The construction area of teaching and office buildings is not less than 200 square meters. If the school is leased, the lease term shall not be less than 3 years.

The registered capital is not less than RMB 654.38+10,000, which must be verified and evaluated by an accounting firm. ?

Two, the bid for private education and training institutions must submit materials.

Apply for the establishment of private education and training institutions

(1) Bid Report. Including: organizers, training objectives, scale, level, form, conditions, internal management system, fund raising and management. ?

(2) materials proving the qualifications of the promoters.

(3) the source of funds, the amount of funds and valid documents, and indicate the property rights. ? Training institutions shall not enroll students during the preparation period. ?

Apply for the formal establishment of private education and training institutions

(1) Registration Form for Examination and Approval of Private Education and Training Institutions. (Can be obtained from the administrative department of education)

(2) establishment report. Explain the basic situation of the preparation, the amount of investment and the basic conditions for running a school at present. ?

(3) Articles of association of private education and training institutions.

Articles of association:

The name and address of the school; ?

(two) the purpose, scale, level and form of running a school; ?

③ The amount, source and nature of school assets;

(4) The formation method, personnel composition, term of office and rules of procedure of the Council, the board of directors or other decision-making bodies;

⑤ The legal representative of the school;

⑥ Whether investors demand reasonable returns; ?

⑦ Reasons for the termination of the school itself; ?

(8) Procedures for amending the Articles of Association.

(four) the original and photocopy of the ID card, academic certificate and professional title certificate of the person-in-charge to be appointed, and the resume, with more than 2 years of academic certificate attached.

(5) The original and photocopy of the ID card, academic certificate and teacher qualification certificate of the proposed teacher. The appointment of teachers and staff should have an employment contract, which clearly stipulates the rights and obligations of both parties. ?

(6) The original and photocopy of the qualification certificate of the accountant to be appointed.

(7) valid certification documents of land use rights, school property rights and school assets. ?

(8) A capital verification report issued by an accounting firm. ?

(9) school site certificate. ?

(10) List of teaching instruments and equipment. If the sponsor has its own investment in running a school, it shall go through the formalities of property right change.

With the conditions for running a school, you can directly apply for the formal establishment of a private education and training institution without preparation. ?

Specific process

1. Submit the report to the education administrative department for preparation (see above). ?

2. Verification by the examination and approval authority.

3. Report on application for formal establishment (see above). ?

4. Staff inspection.

5 after the completion of the examination and approval, make a written reply of approval or disapproval. If the establishment is approved, a school license will be issued. ?

The time limit for submitting the preparation application is 30 days, and the time limit for formally completing the application is 20 working days, depending on the efficiency of the education department. If you have a good relationship, you can get it soon. ?

Business tax: 5% of operating income;

Urban construction tax: pay 7% of business tax;

Education surcharge: pay 3% of business tax;

Local education surcharge: pay 2% of business tax;

Stamp duty: the purchase and sale contract shall be sealed by three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);

Urban land use tax: paid according to the actual occupied land area (the regulations vary from place to place, XX yuan/square meter); ?

Property tax: 70% *1.2% of the original value of self-owned property;

Enterprise income tax: paid according to taxable income (adjusted profit) (within 30,000 yuan 18%, 30,000 yuan to 654.38+10,000 yuan 27%, 654.38+10,000 yuan 33%); ?

Pay wages and withhold personal income tax.