The tax rate of this fee depends on the nature of the training fee and the income type.

1. If the training fee is a VAT taxable service, the tax rate is 6%.

2. If the training fee belongs to personal income from providing labor services, the tax rate is 20%.

3. If the training fee belongs to the cultural and sports industry, the tax rate is 3%.

4. If the training fee belongs to the income from providing training services before the reform of the camp, the business tax shall be levied at a reduced rate of 5%.