The outbreak of COVID-19 epidemic has aroused people's great concern about online education and accelerated the OMO transformation of the education industry. Many well-known education companies have announced that the OMO model is their main strategy. Ms. Su Shuang, Deputy Secretary-General of China Chain Store & Franchise Association, mentioned that chain enterprises that only conducted offline training and education before were affected by the epidemic, and they have made no gains in the past six months, and enterprises have sought to develop online teaching business. In this process, enterprises not only need to understand the different requirements of policy supervision, but also need to understand the possible inputs and expenditures of products and services online, as well as the fiscal and tax changes brought about by online income recognition. Online and offline deep integration mode Explore the OMO(Online-Merge-Offline) mode, that is, online and offline integration mode. Following the O2O (online-to-offline) model, the rapid integration of O2O (online-to-offline) brought by the development of science and technology has greatly improved the market efficiency. OMO mode in the field of education is a teaching mode that combines multiple scenes, relies on science and technology for deep integration of online and offline, and complements each other's strengths. Leaders of well-known education chain enterprises expounded their profound views on the development trend of "OMO model". Xiao Rui, president of Peking University Jade Bird Research Institute, believes that the biggest advantage of OMO is service experience and service efficiency, but the education field is different from the new retail field, and it needs to carefully select links and design scenes. Although the online and offline OMO model has become the consensus of the education and training industry, and OMO has also shown an explosive trend, there are still differences in the understanding of this model in the industry. "The concept of OMO itself has always been clear, and it is gradually defined with the dynamic changes of industry formats, technologies, scenarios and needs." Jin Xin, vice president of Sichen Li Chinese, added. The report "Challenges and Opportunities of Finance and Taxation under the New Education Scene Mode" also points out that after the enterprises transform to the "OMO" mode, they are faced with both fiscal and taxation challenges and new opportunities to reduce costs and increase efficiency. Due to the different regulatory requirements and qualification requirements between offline training and online training, enterprises need to examine the challenges brought by changes in regulatory requirements in the process of transformation. For example, training institutions for the record, training content for the record (discipline), training personnel for the record (discipline) and so on. With the increase of investment in science and technology, the transformation of "OMO" mode will also bring preferential tax opportunities for science and technology enterprises. Offline chain teaching and training institutions need to increase investment in technology development and software in educational administration/teaching system, student management system and class supervision system, and make good use of preferential policies for science and technology finance and taxation. Enterprises need to think about the different ways they invest in technology online, and how to better integrate with the existing core business. Li Yiyuan believes that if enterprises can break the traditional understanding of the education industry by applying and managing high-tech qualifications, they can better highlight the positioning of science and technology empowerment education. This will involve strengthening and implementing the application and management of intellectual property rights, including the ownership of intellectual property rights in educational administration/teaching system, student management system and class supervision system, how to define the income of high-tech products (services), how to collect research and development expenses and a series of fiscal and taxation issues. In addition, it should not be ignored that the transformation of "OMO mode" of offline chain teaching and training institutions may increase the promotion methods of internet means, thus bringing uncertainty to the deduction of enterprise income tax expenses. The income and cost composition of offline chain teaching and training institutions may change, so it is necessary to re-evaluate the financial and tax indicators of enterprises and adjust and optimize them as soon as possible. However, the offline chain teaching and training institutions with authorized cooperation mode may face the adjustment of sharing and settlement methods, and may produce new practical financial and tax pain points. Enterprises need to improve the overall tax efficiency through structural optimization and value chain planning.