(1) Nurseries and kindergartens refer to institutions that have been established with the approval of the education department at or above the county level and 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;
(2) "Providing child care services" refers to the care and education services provided by the above-mentioned nurseries and kindergartens to their students;
(3) The income from child-care services exempted from business tax in 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;
(4) The income from child care services exempted from business 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;
(5) Fees beyond the prescribed charging 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 from child care services exempted from business tax.
Legal basis: Regulations on Kindergarten Management
Article 7 Kindergartens must be located in safe areas. It is strictly forbidden to set up kindergartens in polluted areas and dangerous areas.
Article 8 Kindergartens must have parks and facilities that meet the requirements of conservation and education.
Kindergarten buildings and facilities must meet the national health standards and safety standards.