(1) Clarify the value-added tax policy of for-profit private schools. Value-added tax has a large tax base, and its preferential tax policies directly affect the tax burden of private schools and become an important factor for investors in for-profit private schools to make decisions. Therefore, it is suggested that for-profit private schools with academic qualifications and pre-school education can enjoy relevant VAT preferential policies if they meet the requirements.

(2) Preferential corporate income tax policies for for-profit private schools. In view of the characteristics of private academic education schools and preschool education institutions, such as great financial contribution, strong public welfare, high threshold, strict government control and heavy school assets, in order to attract social capital into the field of education, it is suggested to make use of tax policy innovation, give full play to the leverage of tax policy, and vigorously support for-profit academic education schools and preschool education institutions. According to the relevant provisions of the Enterprise Income Tax Law, guided by the spirit of encouraging social forces and giving tax incentives to for-profit private schools in Several Opinions, and referring to the tax provisions of Article 28 of the Enterprise Income Tax Law on high-tech enterprises, it is suggested that for-profit private schools engaged in academic education and preschool education be taxed at the rate of 15%.

(three) for-profit private schools to implement tax incentives for corporate property rights. Article 20 of "Several Opinions" stipulates: "The organizers of private schools shall fulfill their capital contribution obligations according to law and transfer all the land, school buildings and other assets invested in running schools to the name of the school." Both non-profit and for-profit private schools should follow this rule. It is suggested that the organizers of private schools should fulfill their investment obligations according to law and transfer all the assets invested in running schools, such as land and school buildings, to the name of the school. Organizers transfer land and school buildings to for-profit private schools, only charge certificate fees, and are exempt from VAT, land VAT, deed tax, stamp duty and other taxes.

(four) the tax policy of transforming existing private schools into for-profit private schools. According to the Civil Law implemented on September 1 2003, the existing private schools are all non-profit schools. If it is converted into a for-profit private school, it is a heavy burden for private schools to pay relevant taxes and fees. According to the principle of "non-retroactivity of laws", it is suggested that if existing private schools choose to register as for-profit private schools, the business tax, value-added tax, personal income tax, property tax, urban land use tax, stamp duty, farmland occupation tax, deed tax, agricultural tax, agricultural specialty tax and customs duties that were legally reduced or exempted before classified registration will not be paid back.

Legal basis:

"Several Opinions on Encouraging Social Forces to Establish Education and Promote the Healthy Development of Private Education" (14) Implement incentive policies such as preferential taxes and fees. Private schools enjoy relevant preferential tax policies in accordance with relevant state regulations. All kinds of schools and kindergartens run by enterprises are exempt from property tax and urban land use tax. According to the relevant provisions of the tax law, the part of the public welfare donation expenditure of enterprises supporting education within the total annual profit 12% is allowed to be deducted when calculating the taxable income; The public welfare donation expenses used by individuals to support educational undertakings shall be deducted before personal income tax in accordance with the relevant provisions of tax laws, regulations and policies. Non-profit private schools enjoy the same treatment as public schools, and after determining the tax exemption qualification in accordance with the provisions of the tax law, the non-profit income is exempted from enterprise income tax. In the name of donating money to build a school building, we will carry out activities such as commendation and funding, and respect the wishes of donors according to law. Private schools use electricity, water, gas and heat, and implement the same price policy as public schools.