| Announcement of the State Administration of Taxation on Clarifying Several Issues concerning the Administration of Value-added Tax Collection for Sino-foreign Cooperation in Running Schools | | 国家税务总局关于明确中外合作办学等若干增值税征管问题的公告 |
| (No. 42 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第42号） |
| The issues concerning the administration of value-added tax collection for Sino-foreign cooperation in running schools are hereby announced as follows: | | 现将中外合作办学等增值税征管问题公告如下： |
| I. Where foreign educational institutions and domestic schools engaged in academic qualification education carry out Sino-foreign cooperation in running schools, their income from the provision of academic qualification education services shall be exempted from value-added tax (“VAT”). “Sino-foreign cooperation in running schools” means 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 Regulation of the People's Republic of China on Sino-Foreign Cooperation in Running Schools (Order No. 372, State Council). The scope of the aforesaid “academic qualification education,” “schools engaged in academic qualification education,” and “ income from the provision of academic qualification education services” shall be subject to the relevant provisions of subparagraph 8 of Article 1 of the Provisions on the Transitional Policies for the Pilot Program of Replacing Business Tax with Value-Added Tax (Annex 3 to Document No. 36 [2016], Ministry of Finance). | | 一、境外教育机构与境内从事学历教育的学校开展中外合作办学，提供学历教育服务取得的收入免征增值税。中外合作办学，是指中外教育机构按照《中华人民共和国中外合作办学条例》（国务院令第372号）的有关规定，合作举办的以中国公民为主要招生对象的教育教学活动。上述“学历教育”“从事学历教育的学校”“提供学历教育服务取得的收入”的范围，按照《营业税改征增值税试点过渡政策的规定》（财税〔2016〕36号文件附件3）第一条第（八）项的有关规定执行。 |
| II. For domestic air ticket agency services provided by air transport sales agencies, the sales shall be the balance after deducting from the full price and additional fees and charges received the net settlement amount of domestic air tickets and the related fees collected from customers and then paid to air transport enterprises or other air transport sales agencies. In particular, for the payments to air transport enterprises, the statements of account from IATA's billing and settlement plan (BSP) and the receipts issued by air transport enterprises shall serve as legal and valid vouchers; for the payments to other air transport sales agencies, the receipts issued between the agencies shall serve as the legal and valid vouchers. The air transport sales agencies shall issue itineraries or plain value-added tax invoices to the purchasers for the full price and additional fees and charges received. | | 二、航空运输销售代理企业提供境内机票代理服务，以取得的全部价款和价外费用，扣除向客户收取并支付给航空运输企业或其他航空运输销售代理企业的境内机票净结算款和相关费用后的余额为销售额。其中，支付给航空运输企业的款项，以国际航空运输协会（IATA）开账与结算计划（BSP）对账单或航空运输企业的签收单据为合法有效凭证；支付给其他航空运输销售代理企业的款项，以代理企业间的签收单据为合法有效凭证。航空运输销售代理企业就取得的全部价款和价外费用，向购买方开具行程单，或开具增值税普通发票。 |
III. A taxpayer that transfers the supplementary arable land quotas through the transaction platform established by the provincial land administrative department shall pay the VAT in the same way as the sale of intangible assets at the rate of 6%. For the purpose of this Announcement, “supplementary arable land quota” means a quota used to realize the balance between cultivated land occupation and compensation, as confirmed by the provincial land administrative department in accordance with the relevant requirements of the Land Administration Law of the People's Republic of China and the Measures for the Assessment of Balance between Cultivated Land Occupation and Compensation issued by the land administrative department of the State Council.
．．．．．． | | 三、纳税人通过省级土地行政主管部门设立的交易平台转让补充耕地指标，按照销售无形资产缴纳增值税，税率为6%。本公告所称补充耕地指标，是指根据《中华人民共和国土地管理法》及国务院土地行政主管部门《耕地占补平衡考核办法》的有关要求，经省级土地行政主管部门确认，用于耕地占补平衡的指标。
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