Legal analysis: 1. Business tax: Educational services provided by schools and other educational institutions, and services provided by students through work-study programs are exempt from business tax. 2. 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. 3. Property tax, urban land use tax and stamp duty. 4. Farmland occupation tax and deed tax: Farmland occupation tax is exempted for schools and kindergartens that are approved for requisition. 5. Enterprise income tax: the income of qualified non-profit organizations is exempt from enterprise income tax.

Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.

Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.

Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.