最近，我们对分局所管辖的学校进行重点检查时发现，部分学校对外出租校舍而取得收入却不缴纳营业税和房产税。其漏税方式：一是补充教育经费。根据有关规定，学校与企业搞联营所取得的补充教育经费部分不缴税，而对出租房屋取得的收入要缴纳营业税和房产税。某学校将房屋租金 Recently, when we conducted a key inspection of schools under the jurisdiction of the branch offices, we found that some schools leased their buildings for rent but did not pay business tax and property tax. The tax drain: First, supplementary education funding. According to the relevant regulations, part of supplementary education funds obtained by schools and enterprises engaging in joint ventures is not taxed, while business tax and property tax are paid on the incomes obtained from rented houses. A school will rent a house