Is it applicable to simple collection of value-added tax for ordinary taxpayers to provide non-academic education services
1. Simple collection of value-added tax is applicable to general taxpayers who provide non-academic education services.
2. Notice on Further Clarifying and Comprehensively Promoting the Policies of Reinsurance, Real Estate Leasing and Non-academic Education in the Pilot Program of the Reform of Business Tax (Cai Shui [2016] No.68)