Review Of Preferential Tax Policies For Education Industry

1. can educational services enjoy preferential tax policies for business tax?

Answer: according to the provisions of the first paragraph of the first paragraph of the Ministry of Finance and the State Administration of Taxation on education and taxation policy (fiscal 2004 [39]), and the notice on strengthening the collection and management of the business tax on education services (fiscal 3 [2006]), it is stipulated that the income earned by schools engaged in schooling education services is exempt from business tax.

2. can school run enterprises enjoy preferential tax policies for business tax?

A: according to the first sixth provision of the Ministry of Finance and the State Administration of Taxation on education and taxation policy (fiscal 2004 [39]), the business tax established by the government's vocational schools is mainly provided for students in the vocational schools, which are provided by the schools, and are funded by the schools themselves. They are operated and managed by the school. All the enterprises operating income belong to the schools. They are exempt from the business tax on their income from the service items (advertising, sauna, massage, oxygen bars, etc.) stipulated in the Provisional Regulations of the People's Republic of China business tax (No. 540 of the People's Republic of China State Council).

3. can a refresher course enjoy a preferential tax policy for business tax?

Answer: according to the provisions of the first fifth paragraphs of the Ministry of Finance and the State Administration of Taxation on education and taxation policy (fiscal 2004 [39]) and the third circular on strengthening the collection and management of the business tax of education services (fiscal 3 [2006]) third, all the income of the higher, middle and primary schools (excluding subordinate units) held by the government in holding refresher courses and training courses is exempt from business tax.

4. can kindergartens provide a preferential tax policy for business tax?

Answer: according to the first provision of the eighth regulation No. 1 of the Provisional Regulations on business tax in People's Republic of China (No. 540 of People's Republic of China State Council), the income obtained from nurseries and kindergartens and nursery schools is exempted from business tax.

5. can students' apartments and canteens enjoy preferential tax policies for business tax?

Answer: according to the third provision of the Ministry of Finance and the State Administration of Taxation on the tax policy on the management of students' apartments and canteens in universities, third of the income tax for college students' Apartments charged to students in accordance with the national standard of tuition fees is exempt from business tax. The fourth provision stipulates that the income from the provision of catering services for students and canteens in University canteens is exempt from business tax from 2013.

The "college student canteen" refers to the university student canteen under the regulations of the school canteen and the hygienic management of students' collective dining (No. fourteenth of the Ministry of Education).

The execution period is from January 1, 2013 to December 31, 2015.

6. do business tax be levied on the income obtained from the labor service provided by students?

Answer: according to the "Notice of the Ministry of Finance and the State Administration of Taxation on the policy of education and taxation" (No. 39 of Finance and taxation [2004]) the second paragraph of Article 1 stipulates that the income obtained by providing labor service to the student work study is exempt from business tax.

7. is the "special Professor bonus" issued by the Ministry of education exempted from personal income tax?

Answer: according to the Circular of the State Administration of Taxation on the exemption of personal income tax from the "special professor's bonus" (National Tax Letter No. 1999] No. 525), the "special Professor bonus" issued by the Ministry of education is exempt from the collection of personal income tax.

8. can donations to education be deducted before personal income tax?

Answer: according to the first eighth provision of the Ministry of Finance and the State Administration of Taxation on education and taxation policy (fiscal 39 [2004] 39), taxpayers are allowed to deduct all the donations from the non-profit social organizations and state organs to the education sector before the enterprise income tax and personal income tax.

Do 9. people earn interest on education savings deposits to pay personal income tax?

Answer: according to the first paragraph eleventh of the Circular of the Ministry of Finance and the State Administration of Taxation on education and taxation policy (fiscal 2004 [39]), the income earned by individuals for education savings deposits is exempt from personal income tax.

10. does the scholarship on education related to the provincial people's government, ministries and commissions of the State Council, PLA units above the PLA, as well as foreign organizations and international organizations pay individual income tax?

Answer: according to the provisions of the first eleventh paragraphs of the Ministry of Finance and the State Administration of Taxation on education and taxation policy (fiscal 2004 [39]), the scholarship on Education promulgated by the provincial people's government, ministries and commissions of the State Council, PLA units above the PLA, and foreign organizations and international organizations are exempt from personal income tax.

11. institutions of higher learning are rewarded by individuals in the form of shareholding or capital contribution and so on. Do they need to pay personal income tax when they obtain shares or capital contributions?

Answer: according to the first eleventh sections of the Circular of the Ministry of Finance and the State Administration of Taxation on education and taxation policy (fiscal 39 [2004] 39), the pformation of scientific and technological achievements in Colleges and universities by individuals in the form of shares or capital contribution is rewarded individually.

12. can university student apartments enjoy preferential tax policies for property tax?

A: according to the first circular of the Ministry of Finance and the State Administration of Taxation on the tax policy for the management of student apartments and canteens in Colleges and universities (fiscal 2013 [83]), the implementation of the property tax is suspended from January 1, 2013 to December 31, 2015.

13. can the property owned by schools, hospitals, nurseries and kindergartens run by the enterprises enjoy the preferential tax policy of property tax?

Answer: according to the tenth provision of the Ministry of Finance on the interpretation of the specific issues of real estate tax and Provisional Regulations ([86] fiscal and taxation words No. 008), the property owned by schools, hospitals, nurseries and kindergartens run by enterprises can be exempt from the property tax according to the property occupied by the units allocated by the state finance department.

14. is it possible to enjoy the preferential tax policy for stamp duty contracts for college student apartments signed with university students?

A: according to the second regulation of the Ministry of Finance and the State Administration of Taxation on the tax policy on the management of student apartments and canteens in Colleges and universities (fiscal 2013 [83]), the stamp duty on university student apartment rental contracts signed with university students is exempt from stamp duty.

15. is the stamp duty paid on the basis of the property owner's gift to the school?

Answer: according to the second circular of the Ministry of Finance and the State Administration of Taxation on education and taxation policy (fiscal 2004 [39]), the stamp duty is exempt from the books of property owners donated to schools.

16. does the occupation of farmland in schools and kindergartens pay for farmland occupation?

Answer: according to the second regulations of the Provisional Regulations on farmland occupation tax in People's Republic of China (No. 511st of the State Council of the People's Republic of China), eighth schools, kindergartens, nursing homes and hospitals occupy farmland and are exempt from farmland occupation tax.

17. what is the specific scope of the school land to enjoy the farmland tax deduction?

Answer: according to the Circular of the Ministry of Finance and the State Administration of Taxation on education and taxation policy (fiscal 2004 [39]), the scope of tax exemption for school premises is: the teaching rooms, laboratories, playgrounds, libraries, offices, dormitories for teachers, staff and canteens in full-time, middle and primary schools, including schools run by departments and enterprises.

18. do educational institutions for the society bear the payment of deed tax on land and housing?

Answer: according to the first provision of article sixth of the Provisional Regulations of the People's Republic of China on deed tax (No. 224th of the State Council), state organs, public institutions, social organizations and military units shall be exempt from deed tax if they accept land and housing for office, teaching, medical treatment, scientific research and military facilities.

19. where state organs, public institutions, social organizations and military units accept the ownership of land and housing for teaching and scientific research, they shall be exempted from deed tax. What are the restrictions on their use?

Answer: according to the Ministry of Finance and State Administration of Taxation on Education

The notice "(tax [2004] 39") third, second provisions, for teaching, refers to the classroom (teaching building) and other directly used for teaching land, housing.

For scientific research, it refers to the sites of scientific experiments and other land and houses directly used for scientific research.

The educational administrative departments or labor administrative departments of the people's governments at or above the county level shall examine and approve and issue school running permits. Schools and educational institutions run by the enterprises and institutions, social organizations and other social and civic individuals to use the non state financial education funds for the society shall be exempted from the deed tax.

20. do all types of schools, kindergartens and kindergartens have to pay the urban land use tax for their property and land?

Answer: according to the second circular of the Ministry of Finance and the State Administration of Taxation on education and taxation policy (fiscal 2004 [39]), the state land appropriation tax is exempt from the urban land use tax for the state's appropriation of enterprise funds and the property and land owned by schools, kindergartens and kindergartens run by enterprises.

21. can enterprises in special education schools enjoy preferential tax incentives for enterprise income tax?

A: according to the second provision of the Ministry of Finance and the State Administration of Taxation on the preferential tax policies for the promotion of employment for disabled persons (fiscal 2007 [92]), the actual wages paid by the unit to the disabled can be deducted before the enterprise income tax and can be paid to the disabled.

100% plus deduction.

22. is it necessary to pay corporate income tax on the technical service income obtained from technical pfer, technical training, technical consultation, technical service and technical contract of higher vocational schools and vocational schools?

Answer: according to the provisions of the first ninth paragraphs of the Ministry of Finance and the State Administration of Taxation on education and taxation policy (fiscal 2004 [39]), the enterprise income tax shall be exempted from the technical services obtained from the technical pfer, technical training, technical consultation, technical service and technical contract of various vocational schools and vocational schools.

23. is the tuition charged by the school approved and included in the budgetary management or the extra budgetary fund management, whether the enterprise income tax is paid?

Answer: according to the first tenth provision of the Ministry of Finance and the State Administration of Taxation on education and taxation policy (fiscal 2004 [39]), fees collected by schools which are approved and included in budget management or extra budgetary fund management are not levied by enterprises.

24. is the financial appropriation allocated by the school, whether the special subsidy income for the development of the enterprise obtained from the competent departments and higher level units needs to be paid corporate income tax?

Answer: according to

"The Circular of the State Administration of Taxation on education and taxation policy" (fiscal 39 [2004] No. 39), Article 1, paragraph 1, stipulates that the enterprise's income tax shall not be levied on the financial appropriation obtained by the school and the special subsidy income obtained from the competent departments and higher level units for the development of enterprises.

25. is it necessary to pay the enterprise income tax for the income from the services provided by the government's vocational schools, which are mainly provided for students in the vocational schools, and are funded by the school itself, run by the school, and run by the schools. All the income from the service items (advertising, sauna, massage, oxygen bars, etc.), which are stipulated in the Provisional Regulations of the business tax, are excluded from the tax regulations.

Answer: according to the first fifth paragraphs of the Ministry of Finance and the State Administration of Taxation on education and taxation policy (fiscal 2004 [39]), the enterprises established by the government vocational schools mainly provide school places for students, and they are funded by schools themselves, run by schools, and run by enterprises. The income earned from their service items (advertising, sauna, massage, oxygen bars, etc.), which are stipulated in the Provisional Regulations of business tax, are excluded from the enterprise income tax.