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 groups or social organizations registered by the civil affairs departments receive the Social Group Certificate.

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.

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.

Property tax, urban land use tax and stamp duty: all kinds of schools, nurseries and kindergartens owned by the state and enterprises are exempt from property tax and urban land use tax; Documents produced by property owners who donate property to schools are exempt from stamp duty.

Farmland occupation tax and deed tax;

The income of qualified non-profit organizations shall be exempted from enterprise income tax;