Article 3 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that enterprises, institutions, social organizations and other organizations with income established in China according to the laws and administrative regulations of China are enterprise income taxpayers. Judging from the above provisions, private non-profit schools that receive the certificate of "private non-enterprise units" from the civil affairs departments belong to corporate income tax taxpayers.

The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Exempting Non-profit Organizations from Enterprise Income Tax (Caishui [2009] 122) stipulates that the following income of non-profit organizations is tax-free income: (1) income donated by other units or individuals; (two) other government subsidy income except the financial allocation stipulated in Article 7 of the Enterprise Income Tax Law of People's Republic of China (PRC), but excluding the income obtained by the government from purchasing services; (3) Membership dues collected in accordance with the provisions of the civil affairs and financial departments at or above the provincial level; (4) Interest income from bank deposits in non-tax income and tax-free income; (five) other income stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

According to the above documents, donations and financial subsidies accepted by non-profit private schools are tax-free income of enterprise income tax, while the most common tuition fees, accommodation fees, textbook fees, exercise books fees, examination registration fees, meals, education fees, conservation fees, etc. Fees charged to students, as well as non-academic training fees, deferred service fees, clothing fees, sponsorship fees, school selection fees, etc. , which belongs to the taxable income of enterprise income tax.