《财政部国家税务总局关于加强教育劳务营业税征收管理有关问题的通知》(财税[2006]3号)明确规定,超过规定标准的收费以及学校以各种名义收取的赞助费、择校费等超过规定范围的收入,一律按规定征收营业税。有舆论认为,学校在义务教育阶段收取择校费是不合法的,税务机关对其收税,则肯定了其合法性。对此,笔者认为,收税并非肯定择校费合法。 The Notice of the Ministry of Finance and the State Administration of Taxation on Strengthening the Collection and Management of Business Taxes on Education and Labor Services (Cai Shui [2006] No.3) clearly stipulates that fees exceeding the prescribed standards and school sponsor fees and school choice fees The provisions of the scope of income, all business tax levy regulations. Some public opinion believes that it is illegal for schools to collect school fees during the compulsory education period, and the tax authorities collect taxes on them, so the legitimacy is affirmed. In this regard, I believe that tax collection is not legal choice school fees.