Private non-enterprise education and training institutions: social groups or social organizations registered by the civil affairs departments receive the Social Group Certificate.
Private enterprise education and training institutions: enterprises, self-employed individuals or other economic organizations registered in the industrial and commercial departments shall obtain business licenses.
Private non-enterprise educational institutions need to pay taxes to obtain taxable income.
Extended data
Eligible schools and other educational institutions involve major tax reductions and exemptions as follows:
1. Business tax: Educational services provided by schools and other educational institutions and services provided by students through work-study programs are exempt from business tax.
2. Personal income tax: Educational scholarships awarded by provincial people's governments, ministries and commissions in the State Council, units above the corps level of the People's Liberation Army in China, and foreign and international organizations are exempt from personal income tax.
3. Property tax, urban land use tax and stamp duty.
4. Farmland occupation tax and deed tax: Farmland occupation tax is exempted for schools and kindergartens that are approved for requisition.
5. Enterprise income tax: the income of qualified non-profit organizations is exempt from enterprise income tax.
According to the Company Law, the business requirements are as follows:
1. The business scope of an enterprise shall be stipulated in the articles of association, and it shall not apply for registration beyond the business scope stipulated in the articles of association.
2. The business scope of an enterprise must be registered according to law, that is, the business scope of an enterprise shall be subject to the approval of the registration authority. An enterprise shall engage in business activities within the business scope approved by the registration authority.
3. Projects within the business scope of enterprises restricted by laws and administrative regulations must be approved according to law before registration.
Article 12 of China's Company Law clearly stipulates that the business scope of a company shall be stipulated in the articles of association and registered according to law. A company may amend its articles of association and change its business scope, but it shall register the change. Projects that are required to be approved by laws and administrative regulations in the company's business scope shall be approved according to law. ?
Baidu Encyclopedia-Enterprise Income Tax