Education fees and childcare fees charged by public kindergartens within the charging standards approved by the provincial finance department and the competent price department are exempt from value-added tax. All the property of public kindergartens belongs to the public, the director is appointed by the Education Bureau, and the construction funds, office funds and salaries of teachers and nurses are all allocated by the government.

Second, analyze the details

Care and education services provided by nurseries and kindergartens are exempt from VAT. 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, nurseries and kindergartens. The income of public nurseries and kindergartens exempted from value-added tax 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. The income of private nurseries and kindergartens exempted from value-added tax refers to the education fees and childcare fees charged within the scope of the charging standards reported to the relevant local departments for the record and publicity.

3. What is the nature of public kindergartens?

1. Kindergartens run by the government belong to public institutions, not enterprises, and need to register with the establishment department as legal persons of public institutions.

2. Kindergartens run by individuals belong to private non-enterprise units and need to go to the civil affairs department to register social organizations as legal persons. They belong to the management of the association administration and need to be registered for industry and commerce. The reformed kindergarten should be an independent legal person, not affiliated to any company or individual, and managed by fund raisers.