1. The education administrative department of the people's government at or above the county level shall support, guide and help the establishment and operation of private kindergartens. Private kindergartens enjoy the same rights as public kindergartens in construction planning, tax reduction and exemption, bid approval, qualification identification, teacher training, recognition and reward.
2. The people's governments at or above the county level shall guide and support private kindergartens to provide inclusive services by providing incentives and subsidies, dispatching public kindergarten teachers and establishing a coordinated development mechanism;
3. The people's governments at or above the county level may subsidize the operating expenses of inclusive private kindergartens, focusing on the payment of housing rent, supplementary conservation and educational toys, housing maintenance and renovation, etc.;
4. Adopt preferential policies, actively encourage reputable social groups, enterprises and citizens to establish private schools and kindergartens, grant subsidies for high-quality private schools and kindergartens that are exempt from enterprise income tax, and give bonus support to private schools and kindergartens.
The state implements preferential tax exemption policies for public and private kindergartens:
1, nurseries and kindergartens: refers to the institutions established with the approval of the education department at or above the county level and obtained the license for running kindergartens, 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, public nurseries, kindergartens, child care service income exempted from business tax refers to the education fees and child care fees within the charging standards approved by the provincial finance department and the competent price department;
4. The income from child-care services exempted from business tax in private nurseries and kindergartens refers to the education fees and child-care fees charged within the scope of fees reported to the local competent authorities for the record and publicity;
5. Fees beyond the prescribed fee standards, fees charged on the grounds of starting experimental classes, special classes and interest classes, as well as income beyond the prescribed scope of 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.
To sum up, it should be noted that the subsidy funds for inclusive kindergartens are mainly used for the expenditure on goods and services, capital expenditure and child support arising from conservation education activities and administrative management and logistics services. May not be used for personnel expenses, debt repayment, interest payment, foreign investment and other expenses.
Legal basis:
Article 8 of the Regulations on Kindergarten Management
Kindergartens must have gardens and facilities that meet the requirements of conservation and education.
Kindergarten buildings and facilities must meet the national health standards and safety standards.
Article 18 of the Education Law of the People's Republic of China
The state sets standards for preschool education, accelerates the popularization of preschool education, and builds a public service system for preschool education covering urban and rural areas, especially rural areas.
People's governments at all levels shall take measures to provide conditions and support for school-age children to receive preschool education.