Taxpayers' income from providing public transport services and life services, as well as providing express delivery services for residents' daily necessities, shall be exempted from value-added tax. Non-academic education belongs to education and medical services in life service projects. Therefore, according to the policy, non-academic education can enjoy tax exemption.

Second, analyze the details

Educational service refers to the business activities of providing 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.

3. What is the tax attribute of non-academic education industry?

Educational institutions can be divided into public schools and private institutions according to organizational forms, and private institutions can be divided into profit-making organizations and non-profit organizations. At present, the preferential tax policies of the education industry are more inclined to public schools and non-profit organizations, and all kinds of schools and kindergartens that meet the requirements are exempted from property tax, urban land use tax, stamp duty and other taxes. For-profit educational institutions operating in the market have no special preferential tax policies and should pay taxes according to law. The main taxes involved are value-added tax and surcharges, enterprise income tax, property tax, urban land use tax, stamp duty and personal income tax.