Private schools enjoy preferential tax policies stipulated by the state and preferential policies for capital construction of similar public schools at the same level according to law, and enjoy the following five preferential policies stipulated by the state according to law:
1. Income from providing educational services to schools engaged in academic education shall be exempted from business tax;
2, the school engaged in technology development, technology transfer and related technical consulting, technical service business income, exempt from business tax.
3. No enterprise income tax shall be levied on the financial allocation obtained by the school and the special subsidy income obtained from the competent department and the superior unit for career development;
4. Income from childcare services provided by nurseries and kindergartens shall be exempted from business tax;
5. Other preferential tax policies.
Extended data:
Choice of investment direction
As the society pays more and more attention to the development of environmental protection economy, environmental protection industries and products will also enjoy preferential tax policies. Enterprises can use this opportunity to realize the adjustment of investment direction and achieve the purpose of tax planning. For example, Shenzhen has stipulated the following preferential tax policies for high-tech industries:
(1) enterprise income tax concessions
① Newly recognized productive high-tech enterprises shall be exempted from enterprise income tax for two years and levied enterprise income tax by half for eight years. For existing high-tech enterprises, in addition to enjoying the original "two exemptions and six reductions", the enterprise income tax will be reduced by half for two years.
(2) The recognized high-tech achievements transformation projects with independent intellectual property rights shall be exempted from enterprise income tax for five years; In the next three years, corporate income tax will be halved.
(3) After the new project introduced by high-tech enterprises through digestion and absorption is put into production, regardless of whether the enterprise has enjoyed preferential income tax reduction or exemption in previous years, the profits obtained from the project shall be exempted from enterprise income tax for three years after being identified by the relevant departments of the municipal government and approved by the tax authorities.
(4) Enterprises engaged in the development of high-tech products shall be exempted from enterprise income tax if their annual net income is less than 500,000 yuan, and the excess shall be paid according to law.
Baidu encyclopedia-tax incentives