how do schools in the non-compulsory education stage file tax returns?

Calculation method of tax payment of educational institutions:

1. Main taxes 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: 25% after deducting all costs and expenses allowed to be deducted before tax;

II. Training institutions

Private non-enterprise education and training institutions: social organizations or social organizations registered in the civil affairs departments receive the Social Group Certificate.

Education and training institutions of private enterprises: enterprises, self-employed individuals or other economic organizations registered in the industrial and commercial departments receive the Business License.

When private non-enterprise educational institutions obtain taxable income, Westbank > Taxes are required.

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Eligible schools and other educational institutions are exempted from major taxes as follows:

Business tax: educational services provided by schools and other educational institutions, and services provided by students through work-study programs are exempted from business tax.

Personal income tax: educational scholarships issued by provincial people's governments, ministries and commissions of the State Council and units of the People's Liberation Army of China at or above the military level, as well as foreign organizations and international organizations are exempted from personal income tax.

public schools need to pay: value-added tax, additional tax, income tax, etc., and report to the electronic tax bureau.

According to the provisions of the transitional policy of changing business tax to value-added tax in the Circular of State Taxation Administration of The People's Republic of China of the Ministry of Finance, "1. The following items are exempt from value-added tax

(8) educational services provided by schools engaged in academic education.

1. Academic education, It refers to the fact that an educated person enters a school or other educational institution approved by the relevant state department after passing the national education examination or other admission methods stipulated by the state. The forms of education that have obtained the diploma recognized by the state specifically include:

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

(2) junior secondary education: ordinary junior high schools, vocational junior high schools and adult junior high schools.

(3) senior secondary education: ordinary senior high schools, adult senior high schools and secondary vocational schools (including ordinary secondary schools, adult secondary schools, vocational high schools and technicians) Online college, postgraduate (doctor, master), higher education self-study exam, higher education diploma exam.

2. Schools engaged in academic education, It refers to:

(1) ordinary schools.

(2) various schools established with the approval of the people's governments at or above the prefecture (city) level or the education administrative departments of the governments at the same level, and whose students' academic qualifications are recognized by the state.

(3) technical schools and senior technical schools established with the approval of the administrative departments of human resources and social security at or above the provincial level.

(4) Technician College established with the approval of the provincial people's government.

All the above schools include qualified private schools engaged in academic education, 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 exempt from value-added tax refers to the income from providing academic education services to registered students included in the prescribed enrollment plan. Specifically, it includes: income from tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees, and food expenses obtained by providing catering services in school canteens. Other income, including sponsorship fees and school selection fees collected by schools in various names, does not belong to the scope of exemption from value-added tax.

School canteens refer to the income in accordance with the Regulations on Hygienic Management of School Canteen and Students' Collective Dining (.