For value-added tax, in the tax policy of "VAT reform", taxable services refer to land transportation services, water transportation services, air transportation services, pipeline transportation services, research and development and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property rental services and forensic consulting services. However, education and training do not belong to the scope of "value-added tax reform" and value-added tax is not levied. Business tax should still be paid according to the original provisions, but the income from providing educational services to schools engaged in academic education is exempt from business tax. The income obtained by the school from technology development, technology transfer business and related technical consultation and technical service business shall be exempted from business tax. The income from providing childcare services in nurseries and kindergartens shall be exempted from business tax. Property and land occupied by various schools, nurseries and kindergartens run by enterprises shall be exempted from property tax and urban land use tax. Farmland requisitioned by schools and kindergartens shall be exempted from farmland occupation tax.

With regard to enterprise income tax, if educational and training institutions aim at making profits, their income shall be paid in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC); If it is non-profit, according to Article 26 (4) of the Enterprise Income Tax Law of People's Republic of China (PRC) and Article 85 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the income obtained by qualified non-profit organizations engaged in non-profit activities belongs to tax-free income.