Public schools, if they are for-profit organizations, need to pay taxes. Public schools need to pay: value-added tax, additional tax, income tax, etc. Declare at the electronic tax bureau. Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added. The collection of value-added tax usually includes all links in the production, circulation or consumption process. It is a neutral tax based on value-added or price difference. Theoretically, it includes all agricultural industries (planting, forestry and animal husbandry), mining, manufacturing, construction, transportation and commercial services. Or all links of raw material procurement, manufacturing, wholesale, retail and consumption. Additional taxes usually include urban construction tax, education surcharge, local education surcharge, etc. Income tax refers to the general name of all taxable objects based on income. In some countries, corporate tax is called corporate tax, usually called corporate tax, or corporate income tax, or comprehensive income tax of profit-making enterprises. Its main feature is that pure income is usually the object of taxation. Usually, the calculated taxable income is used as the tax basis. Taxpayers and actual payers are usually the same, so the income of taxpayers can be directly adjusted. Especially in the case of adopting progressive tax rate, income tax has obvious regulating effect on personal income gap. Levying income tax on enterprises can also play a leverage role in implementing specific national policies and regulating the economy.

legal ground

Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the income of the following individuals:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.