Calculation method of tax payment of educational institutions:

I. Main taxes payable

Business tax: operating income *3%;

Urban maintenance and construction tax: business tax *7% (urban area) or business tax *5% (county or town);

Education surcharge: business tax *3%;

Enterprise income tax: after deducting all costs and expenses allowed to be deducted before tax, the amount is *25%;

Second, training institutions

Private non-enterprise education and training institutions: social organizations or social organizations registered with the civil affairs departments shall receive the Social Organization Certificate.

Education and training institutions of private enterprises: enterprises, self-employed individuals or other economic organizations registered in the industrial and commercial departments shall obtain a Business License.

Private non-enterprise educational institutions need to pay taxes when they obtain taxable income.

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Eligible schools and other educational institutions are involved in major tax reductions and exemptions as follows:

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.

Personal income tax: Scholarships for education issued by provincial people's governments, ministries and commissions in the State Council, units of the China People's Liberation Army at or above the military level, and foreign and international organizations are exempt from personal income tax.

What are the taxes involved in public junior high schools?

Public schools need to pay: value-added tax, additional tax, income tax, etc. Declare in the electronic tax bureau.

According to the "Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax", the transitional policy of changing business tax to value-added tax is stipulated: "1. The following items are exempt from value-added tax.

(8) Educational services provided by schools engaged in academic education.

1. Academic education refers to the form of education in which the educated enter a school or other educational institution approved by the relevant state department and obtain a nationally recognized academic certificate after passing the national education examination or other admission methods stipulated by the state. Specifically, it includes:

(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: general undergraduate, adult undergraduate, online undergraduate, postgraduate (doctor, master), higher education self-study exam, higher education diploma exam.

2 schools engaged in academic education refer to:

(1) Ordinary schools.

(2) All kinds of schools established with the approval of the people's governments at or above the prefecture (city) level or the education administrative departments of the governments at the same level and recognized by the state for their students' academic qualifications.

(3) Technical schools and senior technical schools approved by the administrative department of human resources and social security at or above the provincial level.

(4) Technician College approved by the provincial people's government.

All the above schools include qualified private schools engaged in academic education, but do not include vocational training institutions and other educational institutions whose academic qualifications are not recognized by the state.

3. The income from providing educational services exempt from VAT 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 charged according to the prescribed standards after examination and approval by the relevant departments, and the income from meals provided by the school canteen. Other income, including sponsorship fees and school selection fees charged by the school in various names, does not belong to it.

The school canteen refers to the school canteen managed in accordance with the Regulations on Hygienic Management of School Canteen and Students' Collective Dining (OrderNo. 14 of the Ministry of Education).