(1) For-profit training institutions need to pay business tax, urban construction education surcharge, income tax, etc. You need to tax all your income. As for whether it is included in the cost, it needs to be confirmed by operating the project. Generally speaking, expenditures that can be quantified and objectified are included in the cost, while expenditures that cannot be quantified and objectified are included in various expense items according to the purpose of expenditure.
(2) Non-profit training institutions enjoy tax reduction and exemption, and are exempt from business tax and income tax. Pay attention to the judgment of for-profit organizations and non-profit organizations, which is the most critical. Non-profit organization refers to an organization outside the government system, which is established according to law, aims at public service or promoting social welfare development, does not distribute surplus and enjoys tax exemption or tax reduction treatment.