2) The graduation certificate recognized by the state refers to the graduation certificate issued by the competent authorities of the four forms of education listed in Item 1 of Article 1 of the Notice after the students who have completed the relevant courses (except those explicitly invalid by the national education authorities) have passed the examination.
3) Academic education refers to the educational activities of academic courses conducted by statutory educational institutions for the educated who have entered the school according to law and obtained the academic certificates recognized by the state.
4) The fees directly charged by legal educational institutions for providing educational services to the educated belong to educational service income. Educational service income is subject to the tax item of "culture and sports industry", and the business tax rate is 3%.
Private schools enjoy preferential tax policies stipulated by the state and preferential policies for capital construction of similar public schools at the same level according to law, and enjoy the following five preferential policies stipulated by the state according to law: income from providing educational services to schools engaged in academic education is exempt from business tax; The income obtained by the school from technology development, technology transfer and related technical consultation and technical service business shall be exempted from business tax; Enterprise income tax is not levied on the financial allocation obtained by the school and the special subsidy income for career development obtained from the competent department and the superior unit; Income from childcare services provided by nurseries and kindergartens shall be exempted from business tax; Other preferential tax policies.