Announcement of the State Administration of Taxation on Clarifying Several Issues concerning the Administration of Value-added Tax Levies for Sino-foreign Cooperation in Running Schools
Announcement of the State Administration of Taxation on Clarifying Several Issues concerning the Administration of Value-added Tax Levies for Sino-foreign Cooperation in Running Schools
Announcement of the State Administration of Taxation on Clarifying Several Issues concerning the Administration of Value-added Tax Levies for Sino-foreign Cooperation in Running Schools
Announcement of the State Administration of Taxation [2018] No.42
July 25, 2018
Issues concerning the administration of value-added tax (VAT) levies for Sino-foreign cooperation in running schools are notified as follows:
I. Where overseas educational institutions and schools engaged in academic education in China carry out Sino-foreign cooperation in running schools, their income from the provision of academic education services are exempted from VAT. Sino-foreign cooperation in running schools refers to the educational and teaching activities aimed at enrolling mainly Chinese citizens jointly organized by Chinese and foreign educational institutions in accordance with the relevant provisions of the Regulations of the People's Republic of China on Sino-foreign Cooperative Education (Order of the State Council of the People's Republic of China No.638). The scope of the above-mentioned "academic education", "schools engaged in academic education" and "income from the provision of academic education services" shall be subject to the relevant provisions of Item 8 of Article 1 of the Provisions on Transitional Policies for the Pilot Program of the Collection of Value-added Tax in Lieu of Business Tax (Appendix III to Document Cai Shui [2016] No.36).
II. For domestic air ticket agency services offered by air transport sales agencies, the sales shall be the balance of the full price and additional fees and charges after deduction of the net settlement amount of domestic air tickets and related expenses that customers are charged and paid to air transport enterprises or other air transport sales agencies.
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Announcement of the State Administration of Taxation [2018] No.42
July 25, 2018
Issues concerning the administration of value-added tax (VAT) levies for Sino-foreign cooperation in running schools are notified as follows:
I. Where overseas educational institutions and schools engaged in academic education in China carry out Sino-foreign cooperation in running schools, their income from the provision of academic education services are exempted from VAT. Sino-foreign cooperation in running schools refers to the educational and teaching activities aimed at enrolling mainly Chinese citizens jointly organized by Chinese and foreign educational institutions in accordance with the relevant provisions of the Regulations of the People's Republic of China on Sino-foreign Cooperative Education (Order of the State Council of the People's Republic of China No.638). The scope of the above-mentioned "academic education", "schools engaged in academic education" and "income from the provision of academic education services" shall be subject to the relevant provisions of Item 8 of Article 1 of the Provisions on Transitional Policies for the Pilot Program of the Collection of Value-added Tax in Lieu of Business Tax (Appendix III to Document Cai Shui [2016] No.36).
II. For domestic air ticket agency services offered by air transport sales agencies, the sales shall be the balance of the full price and additional fees and charges after deduction of the net settlement amount of domestic air tickets and related expenses that customers are charged and paid to air transport enterprises or other air transport sales agencies.
......