In order to further strengthen the collection and management of business tax on education services, the relevant issues in 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) are hereby clarified as follows:
First, on the issue of "the income from providing educational services to schools engaged in academic education shall be exempted from business tax"
(1) "Academic Education" refers to the educational form in which the educated enter schools or other educational institutions approved by the relevant state departments through national educational examinations or other admission methods prescribed by the state and obtain academic certificates recognized by the state. Specifically including:
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 high schools, adult high schools and secondary vocational schools (including ordinary secondary schools, adult secondary schools, vocational high schools and technical schools);
4. Higher education: ordinary undergraduate colleges, adult undergraduate colleges, online undergraduate colleges, graduate students (doctors, masters), higher education self-study exams, and higher education diploma exams.
(2) "Schools engaged in academic education" refers to ordinary schools and various schools established with the approval of the people's government at the prefecture level or the education administrative department of the government at the same level, and whose students' academic qualifications are recognized by the state.
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) Income from educational services exempted from business tax shall be implemented in accordance with the following provisions:
The income from providing educational services 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, meals and examination registration fees charged according to the prescribed standards after examination and approval by relevant departments.
Fees, sponsorship fees, school selection fees and other income beyond the prescribed scope collected by schools in various names do not belong to educational service income exempted from business tax, and should be taxed according to regulations.
Two, on the "nursery, kindergarten to provide childcare services income exempt from business tax".
(a) "nurseries and kindergartens" refers to the institutions established with the approval of the education department at or above the county level and obtained the license to run the park, including public and private nurseries, kindergartens, preschool classes, nurseries and kindergartens;
(2) "Providing child care services" refers to the care and education services provided by the above-mentioned nurseries and kindergartens to their students;
(3) The income from child-care services exempted from business tax in public nurseries and kindergartens refers to the education fees and childcare fees charged within the charging standards approved by the provincial financial department and the competent price department and reported to the provincial people's government for approval;
(4) The income from child care services exempted from business tax in private nurseries and kindergartens refers to the education fees and childcare fees charged within the charging standards reported to the local authorities for filing and publicity;
(5) Fees beyond the prescribed charging standards, fees charged on the grounds of running experimental classes, special 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 the income from child care services exempted from business tax.
Three, on the "government-sponsored institutions of higher learning, secondary schools and primary schools (excluding subordinate units) held refresher courses and training courses, all income belongs to the school, exempt from business tax".
1. "Government-run high schools, middle schools and primary schools (excluding subordinate units)" refers to "schools engaged in academic education" (excluding subordinate units).
2. "Income belongs to the school" means that the income obtained from holding advanced courses and training courses enters the unified account of the school and is turned over to the financial special account as extra-budgetary funds for management. At the same time, the school unified management and distribution of related bills.
The income from the refresher courses and training courses run by the subordinate departments of the school does not belong to all the income of the school and shall not be exempted from business tax.
Four, all kinds of schools should separately account for the turnover of tax-free items, and business tax will be levied if they are not separately accounted for.
Five, all kinds of schools (including all schools with tax-free income) should be in accordance with the relevant provisions of the "People's Republic of China (PRC) tax collection and management law" for tax registration, tax returns on schedule, and the use of invoices in accordance with the provisions; Those who enjoy preferential business tax policies shall apply to the competent tax authorities for tax reduction or exemption as required.
This notice shall be implemented as of June 65438+10/October 65438 +0, 2006.