Income from educational services is subject to business tax under the heading of "culture and sports industry", and the tax rate is 3%. The income from providing childcare services in nurseries and kindergartens shall be exempted from business tax. Duty-free nurseries and kindergartens refer to institutions established with the approval of the education departments at or above the county level and having obtained the license to run parks, including public and private nurseries, kindergartens, preschool classes and nurseries. Private nurseries and kindergartens are exempt from business tax, which refers to the education fees and childcare fees charged within the scope of the charging standards filed and publicized by the relevant local departments. Fees that exceed the prescribed fee standards, 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 teaching fees linked to children's admission to the park do not belong to the income of child care services exempted from business tax.