Legal basis: According to the Notice of the Ministry of Finance of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Education Tax Policy: 1. About business tax, value-added tax and income tax, 1. Income from providing educational services to schools engaged in academic education shall be exempted from business tax. 2. Income from providing services to students through work-study programs shall be exempted from business tax. 3. The income obtained by the school from technology development, technology transfer business and related technical consultation and technical service business shall be exempted from business tax. 4. The income from providing childcare services in nurseries and kindergartens shall be exempted from business tax. 5. The income from advanced courses and training courses organized by the government in higher, secondary and primary schools (excluding subordinate units) shall be exempted from business tax and enterprise income tax. 6. Enterprises established by vocational schools run by the government, which mainly provide internship places for students, are funded and managed by the school, and their operating income belongs to the school, and are exempt from business tax and enterprise income tax. Income from service projects (except advertising, sauna, massage, oxygen bar, etc.). ) The tax items of "service industry" specified in the Provisional Regulations on Business Tax shall be exempted. 7 enterprises run by special education schools can enjoy the preferential policies of value-added tax and enterprise income tax implemented by the state for welfare enterprises according to the standards of welfare enterprises. 8. Taxpayers' donations to education through China's non-profit social organizations and state organs are allowed to be fully deducted before corporate income tax and personal income tax. 9. Income from technical services obtained from technology transfer, technical training, technical consultation, technical services and technical contracting in institutions of higher learning and various vocational schools shall be temporarily exempted from enterprise income tax. 10. No enterprise income tax will be levied on the expenses approved by the school and included in the financial budget management or the special account management of extra-budgetary funds; 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. 1 1. Income from interest on educational savings deposits obtained by individuals is exempt from personal income tax; Educational scholarships awarded by provincial people's governments, ministries and commissions in the State Council, units above the corps level of the People's Liberation Army in China and foreign and international organizations are exempt from personal income tax; Colleges and universities will give individual rewards in the form of shares or investment proportion when transforming their scientific and technological achievements, and the winners will not pay personal income tax temporarily when they obtain shares or investment proportion; Personal income tax shall be paid in accordance with the law for income from dividends or transfer of shares or capital contribution.