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(twenty-nine) institutions of higher learning, secondary schools and primary schools (excluding subordinate units) organized by the government to engage in academic education, and all the income obtained from holding refresher courses and training courses shall be owned by the schools.
All belong to the school, that is to say, all the income from holding advanced classes and training courses enters the unified account of the school, is included in the budget, and is turned over to the financial special account for management. At the same time, the school unified management and distribution of related bills.
If the income from holding refresher courses and training courses enters the account opened by the subordinate departments of the school, it will not be exempted from VAT.
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Six, the above-mentioned preferential policies for value-added tax shall be implemented during the pilot period of the reform of the camp, except for projects with a specified time limit and the fifth policy. If the pilot taxpayers have enjoyed business tax concessions in accordance with relevant policies and regulations before being included in the pilot reform of the camp, they will enjoy relevant value-added tax concessions in accordance with these regulations within the term of the remaining preferential tax policies. "
2. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 16] No.36), "Unless otherwise specified, the contents specified in the annex of this notice shall be implemented as of May 65438, 2016."