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高等学校是否缴纳所得税?许多人认为,高校属于非营利事业单位,与所得税无关。诚然,国家为扶植教育事业,对包括高校在内的各类学校实施了一系列优惠政策。但认为高校无需缴纳所得税的观点则是错误的。《中华人民共和国企业所得税暂行条例》规定,企业所得税的纳税义务人,除各类企业外,还包括“有生产经营所得和其他所得
Does college pay income tax? Many people think that colleges and universities belong to non-profit making institutions and have nothing to do with income tax. It is true that for the promotion of education, the state has implemented a series of preferential policies for all kinds of schools including colleges and universities. However, the view that colleges and universities do not pay income tax is wrong. The Provisional Regulations on Enterprise Income Tax of the People’s Republic of China stipulate that the taxpayers of enterprise income tax, in addition to various types of enterprises, also include "income from production and operation and other income