1. To start a training institution, it shall, in accordance with the provisions of the Tax Administration Law, go through the tax registration with the local tax authorities with relevant certificates and pay business tax according to the "cultural industry" project; And in accordance with the provisions of the invoice management measures, purchase cultural industry invoices.

2. If the training institution only issues ordinary receipts instead of "special financial receipts", you can report to the local local tax or the local tax inspection bureau at the next higher level with its receipt (which must be stamped with the official seal).

3. If you sell products, you can also declare to the national tax.