What is the tax rate of the general taxpayer's education and training industry?

The general taxpayer's education and training industry VAT rate is 6%.

(1) Educational services refer to business activities that provide academic education services, non-academic education services and educational auxiliary services.

Academic education service refers to the business activities of organizing teaching and issuing corresponding academic certificates according to the enrollment and teaching plan determined or recognized by the education administrative department. Including primary education, junior high school education, senior high school education, higher education and so on.

Non-academic education services, including preschool education, various trainings, speeches, lectures, reports, etc.

Educational auxiliary services, including education evaluation, examination, enrollment and other services.

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