(a) private schools should pay value-added tax.

1. Policy provisions

Private schools are VAT taxpayers, with a tax rate of 6% and a collection rate of 3%.

2. Basic policy documents

Attachment 1 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 (Caishui [20 16] No.36), Articles 15 and 1 6 of the Implementation Measures for the Pilot Project of Changing Business Tax to VAT and Notes on Sales Services, Intangible Assets and Real Estate.

(2) Care and education services provided by nurseries and kindergartens are exempt from value-added tax.

1. Contents of preferential policies

Care and education services provided by nurseries and kindergartens are exempt from VAT.

2. Conditions for enjoying preferential treatment

Nurseries and kindergartens refer to institutions that have been established with the approval of the education departments at or above the county level and have obtained the license to run parks to implement preschool education for 0-6 years old, including public and private nurseries, kindergartens, preschool classes, nurseries and kindergartens.

The income of private nurseries and kindergartens exempted from value-added tax refers to the education fees and childcare fees charged within the scope of the charging standards reported to the relevant local departments for the record and publicity.

Fees that exceed the prescribed fee standards, additional fees charged on the grounds of starting experimental classes, characteristic classes and interest classes, and income beyond the prescribed scope, such as sponsorship fees and teaching fees linked to children's admission to the park, do not belong to income exempted from VAT.

3. Basic policy documents

Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Work of Changing Business Tax to VAT (Caishui [2065438+06] No.36), Annex 3, Transitional Policy of Changing Business Tax to VAT, Item (1) of Article 1.

(3) Educational services provided by schools engaged in academic education are exempt from value-added tax.

1. Contents of preferential policies

Educational services provided by schools engaged in academic education are exempt from value-added tax.

2. Conditions for enjoying preferential treatment

(1) Academic education refers to the form of education in which an educated person enters a school or other educational institution approved by the relevant state department, passes the national education examination or other admission methods prescribed by the state, and obtains a nationally recognized academic certificate. Specifically including:

1 primary education: ordinary primary schools and adult primary schools.

Junior high school education: ordinary junior high school, vocational junior high school and adult junior high school.

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).

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

(two) schools engaged in academic education refer to:

1 ordinary school.

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, various schools whose students' academic qualifications are recognized by the state.

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

Technician college approved by the provincial people's government.

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.

(3) The income from providing educational services exempted from value-added tax 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. Other income, including sponsorship fees and school selection fees charged by schools in various names, does not belong to the scope of exemption from VAT.

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).

3. Basic policy documents

Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Work of Changing Business Tax to VAT (Caishui [2065438+06] No.36) stipulates the transitional policy of changing business tax to VAT in Item (8) of Annex 3.

Second, the enterprise income tax policy

(1) Private schools should pay enterprise income tax.

1. Policy provisions

Private schools are corporate income tax payers and the applicable tax rate is 25%.

2. Basic policy documents

Articles 1 and 4 of the Enterprise Income Tax Law of People's Republic of China (PRC), and article 10 of the Private Education Promotion Law of People's Republic of China (PRC).

(2) Preferential treatment for small and low-profit enterprises.

1. Contents of preferential policies and conditions for enjoying preferential policies

(1) From October 201610 to October 20161February 31February, the annual taxable income of small and low-profit enterprises shall be reduced by 50%.

Enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: 1 industrial enterprises, with an annual taxable income of no more than 300,000 yuan, no more than 100 employees and total assets of no more than 30 million yuan; 2 Other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan;

The number of employees refers to the sum of the number of employees who have established labor relations with enterprises and the number of laborers dispatched by enterprises.

The number of employees and total assets should be determined according to the quarterly average of the enterprise. The specific calculation formula is as follows:

Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2

Annual quarterly average = sum of annual quarterly average ÷4

If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.

(2)20 17 65438+ 10/0 to 20 1 7 65438+February 3 1, increasing the upper limit of annual taxable income of small-scale enterprises from 300,000 yuan to 500,000 yuan, and the annual taxable income is less than 500,000 yuan.

Enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: 1 industrial enterprises, with an annual taxable income of no more than 500,000 yuan, no more than 100 employees and total assets of no more than 30 million yuan; 2 Other enterprises, the annual taxable income does not exceed 500,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan;

The number of employees refers to the sum of the number of employees who have established labor relations with enterprises and the number of laborers dispatched by enterprises.

The number of employees and total assets should be determined according to the quarterly average of the enterprise. The specific calculation formula is as follows:

Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2

Annual quarterly average = sum of annual quarterly average ÷4

If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.

(3) From 201810 to 201812 February 3 1 2, the upper limit of the annual taxable income of small enterprises was raised from 500,000 yuan to 6,543,800 yuan.

Enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: 1 industrial enterprise, with annual taxable income not exceeding 1 10,000 yuan, employees not exceeding 100, and total assets not exceeding 30 million yuan; 2. Other enterprises, the annual taxable income does not exceed 6,543,800 yuan, the number of employees does not exceed 80, and the total assets do not exceed 6,543,800 yuan;

The number of employees refers to the sum of the number of employees who have established labor relations with enterprises and the number of laborers dispatched by enterprises.

The number of employees and total assets should be determined according to the quarterly average of the enterprise. The specific calculation formula is as follows:

Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2

Annual quarterly average = sum of annual quarterly average ÷4

If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.

(4)20 19 65438+ 10 month 1 202 1 65438+3 February1,and if the annual taxable income of small and meager profit enterprises does not exceed110,000 yuan, it will be reduced by 25. If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%.

The above-mentioned small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan.

The number of employees, including the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The number of employees and total assets are determined according to the annual quarterly average. The specific calculation formula is as follows:

Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2

Annual quarterly average = sum of annual quarterly average ÷4

If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.

2. Basic policy documents

Article 28 of the Enterprise Income Tax Law of People's Republic of China (PRC); Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC); Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Expanding the Scope of Preferential Income Tax Policies for Small and Low-profit Enterprises (Caishui [2015] No.99) and Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Expanding the Scope of Preferential Income Tax Policies for Small and Low-profit Enterprises (Caishui [2017] No.43), Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Further Expanding the Scope of Preferential Income Tax Policies for Small-scale Low-profit Enterprises (Caishui [2018] No.77), Notice on Implementing Inclusive Income Tax Relief Policies for Small-scale Low-profit Enterprises (Caishui [20 19] 13) and Relevant Issues on Implementing Inclusive Income Tax Relief Policies for Small-scale Low-profit Enterprises in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

(C) preferential tax policies for the development of the western region

1. Contents of preferential policies

20 1111October1to 20201February 3 1 The main business is the industrial projects specified in the Catalogue of Encouraged Industries in Western China, and the main business income accounts for 70% of the total income of the enterprise in that year.

2. Conditions for enjoying preferential treatment

(1) Enterprises located in the western region (all provinces in Guizhou are in the western region);

(2) Taking the industrial projects in the Catalogue of Encouraged Industries in the Western Region as its main business;

(three) the main business income accounted for more than 70% of the total income of the enterprise;

(4) The main catalogues are: Catalogue of Encouraged Industries in the West of China, Catalogue of Industrial Structure Adjustment Guidance (20 1 1 version), Catalogue of Foreign Investment Industries Guidance (revised on 20 15) and Catalogue of Dominant Industries in the Midwest (201version).

Domestic-funded private education entities may apply for Article 36, 1, Preschool Education, 2, Special Education, 3, Vocational Education and 4, Distance Education, which are encouraged. Foreign-funded private education entities may apply for "345. "Non-academic vocational training institutions" in Article 10 "Education" of the Catalogue for the Guidance of Foreign Investment Industries (revised 20 15).

If the above catalogue is revised, the newly revised version shall prevail.

3. Basic policy documents

Article 36 of the Enterprise Income Tax Law of People's Republic of China (PRC); Notice of State Taxation Administration of The People's Republic of China, the Ministry of Finance and the General Administration of Customs on Further Implementing the Strategy of Developing the West (Cai Shui [2011] No.58); Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Enterprise Income Tax Issues Concerning the Further Implementation of the Western Development Strategy (State Taxation Administration of The People's Republic of China AnnouncementNo. 12 and No.20 12); Announcement of State Taxation Administration of The People's Republic of China on the Implementation of the Catalogue of Encouraged Industries in the Western Region (State Taxation Administration of The People's Republic of China Announcement 14, 20 15).

Three. Urban land use tax

1. Contents of preferential policies

Land occupied by schools, kindergartens and nurseries shall be exempted from urban land use tax.

2. Conditions for enjoying preferential treatment

Full-time colleges, middle schools and primary schools (including schools run by departments and enterprises) have teaching rooms, laboratories, playgrounds, libraries, offices and dormitories for teachers and students.

3. Basic policy documents

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) and Provisional Regulations on Urban Land Use Tax.

House/property tax

1. Contents of preferential policies

Houses occupied by schools, kindergartens and nurseries are exempt from property tax.

2. Conditions for enjoying preferential treatment

Teaching rooms, laboratories, playgrounds, libraries, offices, canteens and dormitories for teachers and students in full-time universities, secondary schools and primary schools (including schools run by departments and enterprises).

3. Basic policy documents

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) and the Provisional Regulations on Property Tax,

Cultivated land use tax

1. Contents of preferential policies

Schools and kindergartens that have been approved to requisition cultivated land are exempt from farmland occupation tax.

2. Conditions for enjoying preferential treatment

Full-time colleges, middle schools and primary schools (including schools run by departments and enterprises) have teaching rooms, laboratories, playgrounds, libraries, offices and dormitories for teachers and students. Farmland occupied by schools engaged in non-agricultural production and operation shall not be exempted from tax. Workers' night classes, study classes, training centers and correspondence schools are not tax-free.

3. Basic policy documents

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) and the Farmland Occupation Tax Law.

Personal income tax on intransitive verbs

(1) Comprehensive income

1, policy content

Personal income tax shall be paid on the following personal income: income from wages and salaries; Income from labor remuneration; Remuneration income; Royalty income; Operating income; Income from interest, dividends and bonuses; Property rental income; Income from property transfer; Unexpected income. (Income from wages and salaries of individual residents; Income from labor remuneration; The income from remuneration and royalties is comprehensive income)

For the comprehensive income of individual residents, the taxable income shall be the income of each tax year after deducting expenses of 60,000 yuan, and the balance after special additional deduction, special additional deduction and other deductions determined according to law.

2. Special additional deduction for comprehensive income

(1) Children's education: The related expenses incurred by taxpayers' children receiving full-time academic education shall be deducted according to the standard of 1000 yuan per child per month.

Academic education includes compulsory education (primary school, junior high school education), high school education (ordinary high school, secondary vocational education, mechanic education) and higher education (junior college, undergraduate, master's and doctoral education).

Children who have reached the age of 3 and are in the pre-school education stage before entering primary school shall be educated according to the provisions of this article.

Parents can choose one party to deduct 100% of the deduction standard, or they can choose both parties to deduct 50% of the deduction standard. The specific deduction method cannot be changed within a tax year.

If the taxpayer's children receive education outside China, the taxpayer shall keep the admission notice, study visa and other relevant education certificates of overseas schools for future reference.

(2) Academic education: The expenses for taxpayers to receive continuing education with academic qualifications (degrees) in China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.

Individuals who have received continuing education with a bachelor's degree or below and meet the deduction conditions stipulated in these Measures may choose to be deducted by their parents or themselves.

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