However, the business tax shall be levied according to the current regulations on the rent and other service income obtained by providing services to social personnel by using the logistics service facilities of colleges and universities such as student apartments or teacher apartments.
With the approval of the State Council, from 20 16 years 1 month/day to 20 1 8 years1February 3 1 day, the property tax on college student apartments will be exempted; The lease contract of college student apartments signed with college students shall be exempted from stamp duty; The income from accommodation fees charged to students in college student apartments according to the charging standards stipulated by the state shall be exempted from business tax from 20 16 1 month/day to 20 1 6 April 30; From May 20 16 1 day, VAT will be exempted during the pilot period of camp reform.
The income from providing catering services for college teachers and students in college student canteens is exempt from business tax from 20 16 1 month/day to April 30, 20 1 6; From May 20 16 1 day, VAT will be exempted during the pilot period of camp reform.
Extended data:
State Taxation Administration of The People's Republic of China, Ministry of Finance, Notice on Continuing to Implement the Tax Policies for College Students' Apartments and Dining Rooms, Caishui [2016] No.82.
All provinces, autonomous regions, municipalities directly under the central government, the finance departments (bureaus), the State Taxation Bureau, the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
With the approval of the State Council, the relevant tax policies for continuing to implement college student apartments and canteens are hereby notified as follows:
First, from 20 16 1 month 1 day to 20 181February 3 1 day, the property tax shall be exempted for college student apartments; The lease contract of college student apartments signed with college students shall be exempted from stamp duty.
Second, the income from accommodation fees charged to students in college student apartments according to the charging standards stipulated by the state shall be exempted from business tax from 20 16 years 1 month 1 day to 20 16 April 30; From May 20 16 1 day, VAT will be exempted during the pilot period of camp reform.
3. The income from providing catering services for college teachers and students in college student canteens shall be exempted from business tax from 20 16 1 month to 20 1 April 30; From May 20 16 1 day, VAT will be exempted during the pilot period of camp reform.
Four, the "college student apartment" as mentioned in this notice refers to the student apartment that provides accommodation services for college students and collects accommodation fees according to the charging standards stipulated by the state.
"College students' canteen" refers to the college students' canteen managed in accordance with the Regulations on Hygienic Management of School Canteen and Students' Collective Dining (OrderNo. 14 of the Ministry of Education).
Five, before the date of arrival, the property tax and stamp duty that should be exempted in accordance with the provisions of this notice have been deducted or refunded from the property tax and stamp duty that taxpayers should pay in the future; The business tax that has been levied and should be exempted shall be refunded; The value-added tax that has been levied and should be exempted may be deducted from the value-added tax payable by taxpayers in the following months or refunded.
Chuzhou Municipal People's Government —— About continuing to implement the relevant taxes on college students' apartments and canteens