(a) nurseries and kindergartens: refers to the institutions established with the approval of the education department at or above the county level, which have obtained the license to run parks and implemented preschool education for 0-6 years old, including public and private nurseries, kindergartens, preschool classes, nurseries and kindergartens;
(2) Providing child care services: refers to the care and education services provided by the above-mentioned nurseries and kindergartens to their students;
(3) The income from child-care services exempted from business tax in public nurseries and kindergartens refers to the education fees and childcare fees charged within the charging standards approved by the provincial financial department and the competent price department and reported to the provincial people's government for approval;
(4) The income from child care services exempted from business tax in private nurseries and kindergartens refers to the education fees and childcare fees charged within the charging standards reported to the local authorities for filing and publicity;
(5) Fees beyond the prescribed charging standards, fees charged on the grounds of running experimental classes, special classes and interest classes, and income beyond the prescribed scope, such as sponsorship fees and teaching fees linked to children's admission to the park, do not belong to the income from child care services exempted from business tax.
Legal basis: Article 18 of the Education Law of the People's Republic of China stipulates that the state shall set standards for preschool education, accelerate the popularization of preschool education, and build a public service system for preschool education covering urban and rural areas, especially rural areas. People's governments at all levels shall take measures to provide conditions and support for school-age children to receive preschool education.