Need to pay, no matter what unit, as long as the income is obtained by applying for value-added tax, it should calculate the value-added tax payable in accordance with the regulations and pay taxes to the tax authorities in accordance with the regulations. According to Article 3 of the Measures for the Administration of Enterprise Income Tax Collection of Institutions, Social Organizations and Private Non-enterprise Units, the income of institutions, social organizations and private non-enterprise units shall be included in the total taxable income, except for the items exempted from enterprise income tax as stipulated by the State Council or the Ministry of Finance and State Taxation Administration of The People's Republic of China. The calculation formula is as follows: Total taxable income Total income-Amount of income items exempted from enterprise income tax The total income in the above formula includes financial subsidy income, superior subsidy income, business income, operating income, income paid by affiliated units and other income of public institutions, social organizations and private non-enterprise units. Unless otherwise specified, the income items exempted from enterprise income tax in the above formula are: (1) financial allocation; (2) Government funds, funds, additional income, etc. established and collected with the approval of the State Council and the Ministry of Finance, and incorporated into the financial budget management or the special account management of extra-budgetary funds; (3) Administrative fees approved by the State Council and provincial people's governments (excluding cities specifically designated in the state plan) and incorporated into the financial budget management or the management of extra-budgetary funds special accounts; (four) approved by the Ministry of Finance not to hand over the extra-budgetary funds managed by the financial special account; (five) the special subsidy income obtained by the institution from the competent department and the superior unit for career development; (six) the income obtained by public institutions from the after-tax profits of their independent accounting business units; (seven) government funding at all levels obtained by social organizations; (eight) membership fees charged by social organizations in accordance with the provisions of the civil affairs and finance departments at or above the provincial level; (9) Donation income from all walks of life.