According to Annex 3 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36): Transitional Policy Provisions on Changing Business Tax to VAT 1. The following items are exempt from VAT? (eight) educational services provided by schools engaged in academic education. ? 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, including: tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees, meals obtained from providing catering services in school canteens with the approval of relevant departments. 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).
According to Article 3 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Continuing to Implement the Tax Policy for College Students' Apartments and Dining Rooms (Cai Shui [20 16] No.82), the income obtained from providing catering services for college teachers and students in the college students' dining room from April 30th to April 30th of 20th16 shall be exempted from business tax. From May 20 16 1 day, VAT will be exempted during the pilot period of camp reform. ?
Therefore, since May, 2065438 1 day, catering services have been included in the pilot scope of camp reform. General taxpayers pay value-added tax at 6%, and small-scale taxpayers pay value-added tax at 3%. Income from providing meals in school canteens managed in accordance with the Regulations on Hygiene Management of School Canteen and the Regulations on the Management of Students' Collective Dining (OrderNo. 14 of the Ministry of Education) shall be exempted from VAT income.
How much is industrial and commercial registration? Looking for Mande enterprise service, the company is safe and efficient, and the tax consultant is professional. Mande enterprise service is a one-stop service expert.