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浅谈支持教育事业发展的税收优惠政策
来 源:www.71-fuwu.com     发布时间:2016-6-18 9:50:22

对从事学历教育的学校提供教育劳务、学生勤工俭学提供劳务、托儿所和幼儿园提供养育服务取得的收入免征营业税。


Engaged in education schools provide educational services, students work study program to provide services, nurseries and kindergartens provide access to parenting services shall be exempted from income tax.


对政府举办的高等、中等和初等学校举办进修班、培训班取得的收入和职业学校取得的符合规定条件的收入免征营业税。对特殊教育学校举办的企业比照福利企业享受税收优惠政策。


On the government's higher, secondary and elementary schools organized training classes, training classes and vocational schools achieved income and vocational schools in line with the provisions of the income tax exemption from business tax. Enterprises in special education schools shall, according to the welfare enterprises, enjoy preferential tax policies.


对个人取得的教育储蓄存款利息以及教育奖学金,免征个人所得税。对高等院校后勤制度改革后的部分项目收入给予营业税等方面税收优惠政策。


The individual income tax shall be exempted from the interest on the education savings deposit and the education scholarship. On the part of the project income after the reform of the rear service system in Colleges and universities.



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