Nurseries and kindergartens refer to institutions that have been established with the approval of the education departments at or above the county level and have obtained the license to run parks to implement preschool education for 0-6 years old, including public and private nurseries, kindergartens, preschool classes, nurseries and kindergartens.
Tax-free income.
(1) Exemption of value-added tax income from public nurseries and kindergartens refers to the education fees and childcare fees charged within the charging standards approved by the provincial financial department and the competent price department and reported to the provincial people's government for approval.
(2) The income exempted from value-added tax in private nurseries and kindergartens refers to the education fees and childcare fees charged within the charging standards reported to the local authorities for filing and publicity.
Fees that exceed the prescribed fees, fees charged on the grounds of running experimental classes, special classes and interest classes, and income beyond the prescribed scope, such as sponsorship fees and vocational education fees linked to children's admission to the park, do not belong to income exempted from value-added tax.