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:

In order to further promote the development of education, with the approval of the State Council, the education tax policy is hereby notified as follows:

I. Business tax, value-added tax and income tax

1. Income from providing educational services to schools engaged in academic education shall be exempted from business tax.

2. Income from providing services to students through work-study programs shall be exempted from business tax.

3, the school engaged in technology development, technology transfer business and related technical consulting, technical service business income, exempt from business tax.

4. The income from providing childcare services in nurseries and kindergartens shall be exempted from business tax.

5. The income from holding advanced courses and training courses in high, middle and primary schools (excluding subordinate units) organized by the government shall be exempted from business tax and enterprise income tax, and all the income shall be owned by the school.

6. Enterprises established by vocational schools run by the government, which mainly provide internship places for students, are funded and managed by the school, and their operating income belongs to the school, and are exempt from business tax and enterprise income tax. Income from service projects (except advertising, sauna, massage, oxygen bar, etc.). ) The tax items of "service industry" specified in the Provisional Regulations on Business Tax shall be exempted.

7 enterprises run by special education schools can enjoy the preferential policies of value-added tax and enterprise income tax implemented by the state for welfare enterprises according to the standards of welfare enterprises.

8. Taxpayers' donations to education through China's non-profit social organizations and state organs are allowed to be fully deducted before corporate income tax and personal income tax.

9. Income from technical services obtained from technology transfer, technical training, technical consultation, technical services and technical contracting in institutions of higher learning and various vocational schools shall be temporarily exempted from enterprise income tax.

10. No enterprise income tax will be levied on the expenses approved by the school and included in the financial budget management or the special account management of extra-budgetary funds; Enterprise income tax is not levied on the financial allocation obtained by the school and the special subsidy income for career development obtained from the competent department and the superior unit.

1 1. Income from interest on educational savings deposits obtained by individuals is exempt from 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; Colleges and universities will give individual rewards in the form of shares or investment proportion when transforming their scientific and technological achievements, and the winners will not pay personal income tax temporarily when they obtain shares or investment proportion; Personal income tax shall be paid in accordance with the law for income from dividends or transfer of shares or capital contribution.

Two, on the property tax, urban land use tax, stamp duty

Exempt all kinds of schools, nurseries and kindergartens occupied by the state and enterprises from property tax and urban land use tax; Documents produced by property owners who donate property to schools are exempt from stamp duty.

Three, about farmland occupation tax, deed tax, agricultural tax and agricultural specialty tax.

1. Farmland requisitioned by schools and kindergartens shall be exempted from farmland occupation tax. The specific scope of school land that enjoys tax exemption includes: teaching rooms, laboratories, playgrounds, libraries, offices, canteens and dormitories for teachers and students in full-time universities, secondary schools and primary schools (including schools run by departments and enterprises). Farmland occupied by schools engaged in non-agricultural production and operation shall not be exempted from tax. Night classes, study classes, training centers and correspondence schools for employees are not tax-free.

2, state organs, institutions, social organizations, military units to bear the ownership of land and housing for teaching and scientific research, shall be exempted from deed tax. Teaching use refers to classrooms (teaching buildings) and other land and houses directly used for teaching. Land for scientific research refers to scientific experimental sites and other land and houses directly used for scientific research. For enterprises, institutions, social organizations, other societies and individual citizens who use non-state financial education funds to organize schools and educational institutions for the society, and the land and housing ownership they undertake is used for teaching, the deed tax shall be exempted.

3. The land for scientific research and experiment in agricultural colleges shall be exempted from agricultural tax. The income of agricultural special products obtained from scientific experiments in agricultural colleges and universities shall be exempted from agricultural special products tax during the experiment period.

Fourth, about tariffs.

1. Teaching instruments, books and materials and general school supplies donated by overseas donors for free and directly used in various vocational schools, senior middle schools, junior middle schools, primary schools and kindergartens are exempt from import duties and import value-added tax. The above-mentioned donated goods do not include 20 kinds of goods that are not exempted from import tax by the state. Other related matters shall be handled in accordance with the Interim Measures for Exemption from Import Tax for Poverty Alleviation and Charitable Donations approved by the State Council.

2. Full-time colleges and universities with academic qualifications recognized by the Ministry of Education and other schools approved by the Ministry of Finance in conjunction with the relevant departments of the State Council, which import scientific research and teaching supplies that cannot be produced in China and are directly used for scientific research or teaching in a reasonable amount, shall be exempted from import duties, import value-added tax and consumption tax (except for 20 commodities that the state explicitly does not exempt from import duties). The scope of scientific research and teaching supplies and other relevant specific provisions shall be implemented in accordance with the Interim Provisions on Exemption from Import Tax on Scientific Research and Teaching Supplies approved by the State Council.

Five, cancel the following preferential tax policies

1. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Some Preferential Policies for Enterprise Income Tax ([94] Caishuizi No.001) Provisions on tax exemption of income from production and operation of school-run enterprises in the first and third paragraphs of Article 8. Among them, the fiscal revenue increased due to the cancellation of the preferential income tax policy is shared by the central and local governments according to the current fiscal system, and is included in the fiscal budget and still used for education. The compensation funds that should be returned to the central government should be listed as special education projects of the central government, which should be used to improve the conditions for running primary and secondary schools in the country, especially in rural areas, and to subsidize students with financial difficulties; Compensation funds belonging to local finance are listed as provincial education special projects, which are mainly used to improve the conditions of running schools in rural primary and secondary schools in this area and to subsidize primary and secondary school students with financial difficulties in rural families.

2. The first and third paragraphs of Article 3 of the Notice on the Collection of Turnover Tax by School-run Enterprises (Guo Shui Fa [1994] 156) stipulate that taxable goods produced by school-run enterprises are exempt from value-added tax; Provisions on exemption from business tax for taxable services provided by school-run enterprises for school teaching and scientific research services.