1. VAT.

1. Educational services provided by schools engaged in academic education are exempt from value-added tax.

2. Services provided by students through work-study programs are exempt from VAT.

3. Care and education services provided by nurseries and kindergartens are exempt from value-added tax.

4. All income obtained from advanced courses and training courses held by the government in high schools, middle schools and primary schools (excluding subordinate units) engaged in academic education shall be exempted from value-added tax.

5. Enterprises run by special education schools can enjoy the preferential value-added tax policies implemented by the state for welfare enterprises.

2. Property tax and urban land use tax.

1. All kinds of schools, nurseries and kindergartens run by state-funded enterprises are exempt from property tax and urban land use tax.

2. University apartments are exempt from property tax.

3. Stamp duty.

1. As a document donated to the school, the property owner is exempt from stamp duty.

2. The college student apartment lease contract signed with college students is exempt from stamp duty.

Fourth, deed tax.

1. State organs, institutions, social organizations and military units that inherit the ownership of land and houses for teaching and scientific research are exempt from deed tax.

2. Schools and educational institutions established by enterprises, institutions, social organizations, other societies and individual citizens with non-state financial education funds for the purpose of teaching shall be exempted from deed tax.

Five, farmland occupation tax.

Cultivated land requisitioned by approved schools and kindergartens shall be exempted from farmland occupation tax.

6. Personal income tax.

1. Individual income from interest on educational savings deposits is exempt from individual income tax.

2. Colleges and universities give individual rewards in the form of shares or capital contribution ratio, and the winners will not pay personal income tax temporarily when they get shares or capital contribution ratio; Personal income tax shall be paid in accordance with the law for income from dividends or transfer of shares or capital contribution.

3. Educational scholarships awarded by provincial people's governments, ministries and commissions in the State Council, units above the corps level of the People's Liberation Army in China, and foreign and international organizations are exempt from personal income tax.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) levies individual income tax on the following personal income:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.