The taxes of education and training institutions have something in common with general companies, such as value-added tax, corporate income tax and personal income tax. However, the tax rate of value-added tax items belongs to education and medical services in life services, and the tax rate is 6%. Many companies provide consulting services while providing education and training, which belongs to forensic consulting services in modern service industry, and the tax rate is also 6%. If the sales of education and training provided for 12 months is less than 5 million yuan, the VAT rate of 3% shall apply. Business tax is also paid at the rate of 3% of operating income; Urban maintenance and construction tax is 7% of business tax (urban area) or 5% of business tax (county or town); The education fee is 3% of the business tax.
According to the regulations, off-campus training institutions must obtain the business license (or the legal person certificate of public institutions or the registration certificate of private non-enterprise units) after obtaining the school license through examination and approval. The approval and registration of off-campus training institutions shall be subject to localized management. The education department at the county level is responsible for examining and approving the issuance of school licenses. Without the approval of the education department, any off-campus training institution may not carry out training business for primary and secondary school students in the name of tutoring, consulting and cultural communication.