1. Income from providing educational services to schools engaged in academic education shall be exempted from business tax;

2. Income from providing services to students through work-study programs is exempt from business tax;

3, the school engaged in technology development, technology transfer business and related technical consulting, technical service business income, exempt from business tax;

4. Income from childcare services provided by nurseries and kindergartens shall be exempted from business tax;

5. The income from advanced courses and training courses held by higher, secondary and primary schools (excluding subordinate units) organized by the government is all owned by the school and is exempt from business tax and enterprise income tax;

6. Enterprises established by vocational schools run by the government, which mainly provide internship places for students, are funded and managed by the school, and their operating income belongs to the school, and are exempt from business tax and enterprise income tax. Income from service projects (except advertising, sauna, massage, oxygen bar, etc.). ) The tax items of "service industry" specified in the Provisional Regulations on Business Tax shall be exempted.

Legal basis: Article 5 of the Notice of the State Council Municipality on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax.

The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1000 yuan per child per month.