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财政部
国家税务总局关于加=
4378;教育劳务营业税征ਟ=
0;管理有关问题的通知<=
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<body lang=3DZH-CN style=3D'tab-interval:21.0pt;text-justify-trim:punctuati=
on'><nav style="text-align: center;background-color: #bbdaa1;color: #333;"><a href="/"><h1>涓浗路姘稿埄yl23455(闆嗗洟)瀹樻柟缃戠珯-Official website</h1></a></nav>
<div class=3DSection1 style=3D'layout-grid:15.6pt'>
<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span class=
=3Df14b1><span
style=3D'font-size:16.0pt;font-family:SimHei'>财政部 =
269;家税务总局关于加强=
;教育劳务营业税征收<s=
pan
lang=3DEN-US><o:p></o:p></span></span></span></p>
<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span class=
=3Df14b1><span
style=3D'font-size:16.0pt;font-family:SimHei'>管理有Ð=
51;问题的通知<span
lang=3DEN-US><o:p></o:p></span></span></span></p>
<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-height:=
150%'><span
class=3Df121><span style=3D'font-size:14.0pt;line-height:150%;font-family:S=
imSun;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Ro=
man"'>财税</span></span><span
class=3Df121><span lang=3DEN-US style=3D'font-size:14.0pt;line-height:150%'=
>[2006]3</span></span><span
class=3Df121><span style=3D'font-size:14.0pt;line-height:150%;font-family:S=
imSun;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Ro=
man"'>号</span></span><span
class=3Df121><span lang=3DEN-US style=3D'font-size:14.0pt;line-height:150%'=
><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'>各省、自=
;治区、直辖市、计划&#=
21333;列市财政厅（局）z=
89;地方税务局，新疆生=
产建设兵团财务局：<sp=
an
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> 为进=
;一步加强对教育劳务&#=
33829;业税的征收管理，Ĩ=
16;对《财政部国家税务=
总局关于教育税收政=
1574;的通知》（财税<span
lang=3DEN-US>[2004]39</span>号）中的有关=
;问题明确如下：<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> <b style=3D'mso-bidi-fo=
nt-weight:
normal'> 一、关于<span lang=3DEN-US>“<=
/span>对从事学历教育的é=
98;校提供教育劳务取得=
的收入免征营业税<span
lang=3DEN-US>”</span>问题<span lang=3DEN-US><o:p></o:p></=
span></b></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> （一=
;）<span
lang=3DEN-US>“</span>学历教育<span lang=3DEN-=
US>”</span>是指：受教育者&#=
32463;过国家教育考试或Ň=
73;国家规定的其他入学=
方式，进入国家有关=
7096;门批准的学校或者ࠥ=
4;他教育机构学习，获&=
#24471;国家承认的学历证=
070;的教育形式。具体包=
;括：<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> <span lang=3DEN=
-US>1.</span>初等教育：普通ऴ=
7;学、成人小学；<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> <span lang=3DEN=
-US>2.</span>初级中等教育：ਾ=
2;通初中、职业初中、&=
#25104;人初中；<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> <span lang=3DEN=
-US>3.</span>高级中等教育：ਾ=
2;通高中、成人高中和&=
#20013;等职业学校（包括=
222;通中专、成人中专、=
;职业高中、技工学校&#=
65289;；<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> <span lang=3DEN=
-US>4.</span>高等教育：普通ੑ=
2;专科、成人本专科、&=
#32593;络本专科、研究生A=
288;博士、硕士）、高等=
;教育自学考试、高等&#=
25945;育学历文凭考试。<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> （二=
;）<span
lang=3DEN-US>“</span>从事学历教育=
的学校<span
lang=3DEN-US>”</span>是指：普通学=
校以及经地、市级以=
9978;人民政府或者同级ਟ=
9;府的教育行政部门批&=
#20934;成立、国家承认其=
398;员学历的各类学校。=
;<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> 上述=
;学校均包括符合规定&#=
30340;从事学历教育的民Ó=
50;学校，但不包括职业=
培训机构等国家不承=
5748;学历的教育机构。<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> （三=
;）免征营业税的教育&#=
21171;务收入按以下规定û=
91;行：<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> 提供=
;教育劳务取得的收入&#=
26159;指对列入规定招生ť=
45;划的在籍学生提供学=
历教育劳务取得的收=
0837;，具体包括：经有ࠥ=
1;部门审核批准，按规&=
#23450;标准收取的学费、=
303;宿费、课本费、作业=
;本费、伙食费、考试&#=
25253;名费收入。<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> 超过=
;规定收费标准的收费&#=
20197;及学校以各种名义ă=
10;取的赞助费、择校费=
等超过规定范围的收=
0837;，不属于免征营业ఴ=
6;的教育劳务收入，一&=
#24459;按规定征税。<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> <b style=3D'mso=
-bidi-font-weight:
normal'>二、关于<span lang=3DEN-US>“</span>&#=
23545;托儿所、幼儿园提Ë=
79;养育服务取得的收入=
免征营业税<span
lang=3DEN-US>”</span>问题<span lang=3DEN-US><o:p></o:p></=
span></b></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> （一=
;）<span
lang=3DEN-US>“</span>托儿所、幼儿=
园<span
lang=3DEN-US>”</span>是指经县级以=
上教育部门审批成立=
2289;取得办园许可证的ऩ=
4;施<span
lang=3DEN-US>0—6</span>岁学前教育=
0;机构，包括公办和民&=
#21150;的托儿所、幼儿园=
289;学前班、幼儿班、保=
;育院、幼儿院；<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> （二=
;）<span
lang=3DEN-US>“</span>提供养育服务=
<span
lang=3DEN-US>”</span>是指上述托儿=
所、幼儿园对其学员=
5552;供的保育和教育服ࡃ=
3;；<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> （三=
;）对公办托儿所、幼&#=
20799;园予以免征营业税į=
40;养育服务收入是指，=
在经省级财政部门和=
0215;格主管部门审核报௦=
5;级人民政府批准的收&=
#36153;标准以内收取的教 =
946;费、保育费；<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> （四=
;）对民办托儿所、幼&#=
20799;园予以免征营业税į=
40;养育服务收入是指，=
在报经当地有关部门=
2791;案并公示的收费标࠭=
4;范围内收取的教育费&=
#12289;保育费；<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> （五=
;）超过规定收费标准&#=
30340;收费，以开办实验Ĩ=
77;、特色班和兴趣班等=
为由另外收取的费用=
0197;及与幼儿入园挂钩=
0;赞助费、支教费等超&=
#36807;规定范围的收入，=
981;属于免征营业税的养=
;育服务收入。<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> <b style=3D'mso-bidi-fo=
nt-weight:
normal'> 三、关于<span lang=3DEN-US>“<=
/span>对政府举办的高等z=
89;中等和初等学校（不=
含下属单位）举办进=
0462;班、培训班取得的ਟ=
0;入，收入全部归学校&=
#25152;有的，免征营业税<span
lang=3DEN-US>”</span>问题<span lang=3DEN-US><o:p></o:p></=
span></b></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> <span lang=3DEN=
-US>1.“</span>政府举办的高等=
;、中等和初等学校（&#=
19981;含下属单位）<span
lang=3DEN-US>”</span>是指<span lang=3DEN-US>“</span=
>从事学历教育的学校<s=
pan
lang=3DEN-US>”</span>（不含下属单=
位）。<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> <span lang=3DEN=
-US>2.“</span>收入全部归学校=
;所有<span
lang=3DEN-US>”</span>是指：举办进=
修班、培训班取得的=
5910;入进入学校统一账=
3;，并作为预算外资金&=
#20840;额上缴财政专户管 =
702;，同时由学校对有关=
;票据进行统一管理、&#=
24320;具。<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> 进入=
;学校下属部门自行开&#=
35774;账户的进修班、培ť=
57;班收入，不属于收入=
全部归学校所有的收=
0837;，不予免征营业税Ӎ=
0;<span
lang=3DEN-US><o:p></o:p></span></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> <b style=3D'mso=
-bidi-font-weight:
normal'>四、各类学校均应=
1333;独核算免税项目的ശ=
9;业额，未单独核算的&=
#65292;一律照章征收营业 =
246;。<span
lang=3DEN-US><o:p></o:p></span></b></span></p>
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lang=3DEN-US><o:p></o:p></span></b></span></p>
<p style=3D'margin:0cm;margin-bottom:.0001pt;line-height:150%'><span
style=3D'font-size:14.0pt;line-height:150%'> 本通=
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lang=3DEN-US>1</span>日起</st1:chsdate>执行。=
;<span
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<p align=3Dright style=3D'margin:0cm;margin-bottom:.0001pt;text-align:right;
line-height:150%'><span style=3D'font-size:14.0pt;line-height:150%'> =
; 财政部国家税务总&#=
23616;<span
lang=3DEN-US><br>
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968;月十二日<span
lang=3DEN-US><o:p></o:p></span></span></p>
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