{ "docId": "019dd923-622c-750b-8b96-0238cb402647", "docSlug": "0900eea60013", "documentTitle": "New Oriental Education & Technology Group (EDU)", "authorId": "51_Muddy_Waters", "authorName": "Carson Block", "documentKindSlug": "research-note", "documentKindLabel": "Research note", "sourceTypeSlug": "short_seller", "sourceTypeLabel": "Short seller", "presentationDate": "2012-07-18 00:00:00", "orientation": "portrait", "aspectRatio": 0.7070758, "pageNumber": 62, "pageCount": 97, "prevPage": 61, "nextPage": 63, "slideType": "appendix", "function": "appendix", "density": "dense", "nDataPoints": 0, "notes": "The text provides a bilingual (Chinese and English) explanation of tax policy standardization for educational institutions.", "elementsJson": [ "paragraph" ], "metadataConfidence": 1, "imagePath": null, "slideHref": "/slides/019dd923-622c-750b-8b96-0238cb402647/62", "deckHref": "/decks/019dd923-622c-750b-8b96-0238cb402647", "deckJsonHref": "/decks/019dd923-622c-750b-8b96-0238cb402647.json", "deckAnchorHref": "/decks/019dd923-622c-750b-8b96-0238cb402647#slide-62", "components": [ { "bbox": null, "kind": "callout", "text": "Therefore, in regards to the school tax treatment problems, our state unified tax system is equally applicable regardless of whether it's a private school or a public school, a profit school or a non-profit school.", "attrs": null, "subkind": null, "toolName": "Visual emphasis", "toolSlug": "visual-emphasis", "confidence": null, "componentId": "019dd952-e6ec-7186-b7cb-bc75c4127fa2", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.02, "w": 0.11, "x": 0.75, "y": 0.94 }, "kind": "paragraph", "text": "Page 61 of 65", "attrs": null, "subkind": "paragraph", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "30dc56d5-c466-4e99-a3d1-3951e760b10d", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.38, "w": 0.72, "x": 0.14, "y": 0.17 }, "kind": "paragraph", "text": "因此，对于学校的税收待遇问题，无论是民办学校还是公办学校，无论是要求取得合理回报，还是不要求取得合理回报的学校，无论是内资还是外资，都适用我国统一的税收制度，享受国家统一的税收优惠政策。比如按照新企业所得税法规定，对符合条件的非营利组织取得的收入，给予免征企业所得税优惠政策，企业所得税法实施条例进一步明确了非营利组织应该具备的条件。无论是公办学校还是民办学校，只要符合相关条件的，均可享受国家统一规定的所得税优惠政策。在新的企业所得税法实施后，我们进一步规范了税收优惠政策。除《中华人民共和国企业所得税法》、《中华人民共和国企业所得税法实施条例》、《国务院关于实施企业所得税过渡优惠政策的通知》（国发[2007]40号）及《财政部国家税务总局关于企业所得税若干优惠政策的通知》（财税[2008]1号）规定的优惠政策外，2008年1月1日之前实施的其他企业所得税优惠政策一律废止。民办学校和公办学校的所得税政策都统一根据《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条例》执行。", "attrs": null, "subkind": "paragraph", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "4d43fed5-9e0c-4761-850f-805068f829cc", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.06, "w": 0.72, "x": 0.14, "y": 0.09 }, "kind": "paragraph", "text": "tax, and we included foreign-funded enterprises as part of the city and town land use tax and farmland occupation tax. Through applications of the tax reform measures mentioned above, our country has basically realized an unified tax system for all types of enterprises.", "attrs": null, "subkind": "paragraph", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "7cd41fa6-42b9-4377-b6c5-b52a9401ad4c", "frameworkName": null, "frameworkSlug": null }, { "bbox": { "h": 0.38, "w": 0.72, "x": 0.14, "y": 0.56 }, "kind": "paragraph", "text": "Therefore, in regards to the school tax treatment problems, our state unified tax system is equally applicable regardless of whether it's a private school or a public school, a profit school or a non-profit school, a domestic funded school or foreign funded school. They all have the same chance to enjoy our unified preferential tax policy. For example, according to the \"New Enterprise Income Tax Law\", the incomes of all qualified non-profit organizations are exempted from corporate income tax. \"The Regulations for implementing the Enterprise Income Tax Law\" has made further clarifications on the definition of a non-profit organization. Thus, regardless of whether it's a public school or private school, as long as the school meets the relevant requirements stated by law, it shall be qualified to enjoy the \"preferential income tax policies\" under state's unified provisions. After the implementation of the \"New Enterprise Income Tax Law\", we further standardized the preferential tax policies. All the preferential policies on enterprise income tax that were implemented before 01/01/2008 have been abrogated with the following policies as the only exceptions: \"People's Republic of China enterprise income tax law\", \"Rules for the Implementation of People's Republic of China enterprise income tax law\", \"Notification by State Council on the implementation of transitional preferential policies on enterprise income tax\" (Issued by the State Council [2007]", "attrs": null, "subkind": "paragraph", "toolName": null, "toolSlug": null, "confidence": null, "componentId": "9d7ffd49-cb1a-4b26-8bff-e596dced78c1", "frameworkName": null, "frameworkSlug": null }, { "bbox": null, "kind": "quote", "text": "Therefore, in regards to the school tax treatment problems, our state unified tax system is equally applicable regardless of whether it's a private school or a public school, a profit school or a non-profit school, a domestic funded school or foreign funded school. They all have the same chance to enjoy our unified preferential tax policy. — Official Chinese Tax Regulation Excerpt", "attrs": null, "subkind": null, "toolName": "Authority citation", "toolSlug": "authority-citation", "confidence": null, "componentId": "019dd952-e6ec-7186-b7cb-c3ff497025f0", "frameworkName": null, "frameworkSlug": null } ], "metrics": [], "tools": [], "frameworks": [], "arcBeats": [], "loops": [], "imagePathAlt": null, "thumbSrc": null, "thumbSrcAlt": null, "locked": true }