Are private non-profit schools exempt from corporate income tax?

Article 5 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Preferential Policies for Enterprise Income Tax" (Finance and Taxation [2008] No. 1) stipulates: "In addition to the Enterprise Income Tax Law and the Implementation Regulations of the Enterprise Income Tax Law, ", "Notice of the State Council on the implementation of transitional preferential policies for corporate income tax" (Guofa [2007] 39), "Notice of the State Council on the implementation of transitional tax preferential policies for the establishment of high-tech enterprises in special economic zones and Shanghai Pudong New Area" (Guofa [2007] No. 40) and the preferential policies stipulated in this notice, other preferential corporate income tax policies implemented before January 1, 2008 shall be abolished. All regions and departments shall not exceed their authority to formulate preferential corporate income tax policies. ”

< p>Article 1 of the "Enterprise Income Tax Law" stipulates: "In the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter collectively referred to as enterprises) are taxpayers of enterprise income tax and shall pay enterprise income tax in accordance with the provisions of this law. "

Article 3 of the "Enterprise Income Tax Law Implementation Regulations" stipulates: "Enterprises established in China according to law in Article 2 of the Enterprise Income Tax Law include enterprises established in China in accordance with Chinese laws and administrative regulations.

According to the above provisions, whether private or public schools are tax payers of corporate income tax. Tax-free income, according to the "Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Determination and Management of Tax-Exempt Qualifications for Non-Profit Organizations" (Caishui [2009] No. 123) and the "Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Tax-Exempt Income from Corporate Income Tax of Non-profit Organizations" Notice" (Finance and Taxation [2009] No. 122), but Tuition Fees are not regarded as tax-free income in the Finance and Taxation [2009] No. 122.