How do non-academic training institutions pay taxes after the reform of the camp?

1. General taxpayers who provide non-academic education services can choose to apply the simple tax calculation method and calculate the tax payable at the rate of 3%.

2. The standard for the training industry to identify general taxpayers is the annual taxable service sales of 565,438+10,000 yuan. Before the reform of the camp, the tax paid by education and training institutions was local tax business tax, and the tax rate was around 6%.

3. There are three key factors in this clause, namely, the general taxpayer, who has no academic education, can choose the simple tax calculation method, and the tax rate is 3%.

Based on these three factors, the premise of enjoying this preferential clause is the enterprise, not the school. Moreover, this enterprise must have legal education qualification, business license or training services within its business scope. Invoice can write three key words: "training fee".

Extended data

Implement the reform of the four new industries;

1) construction industry: general taxpayers levy 10% value-added tax; Small-scale taxpayers can choose the simple tax method to levy 3% value-added tax.

2) Real estate industry: real estate development enterprises levy 10% value-added tax; If an individual purchases a house for less than 2 years and sells it to the outside world, he shall pay VAT in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT.

3) Life service industry: 6%. Tax-free items: foster care and education services provided by nurseries and kindergartens, and pension services provided by pension institutions, etc.

4) Financial industry: 6%. Tax-free items: interest income from small loans for farmers in financial institutions, national student loans, national debt and local government bonds, loans from the People's Bank of China to financial institutions, etc.

Source of data source:

Baidu Encyclopedia-VAT Reform

State Taxation Administration of The People's Republic of China Shanghai Taxation Bureau-Academic Education, Education and Training Hotspot Response, Will the tax burden increase after the reform of the camp?