Current location - Education and Training Encyclopedia - Education and training - The unit is engaged in education and training and is non-profit private non-enterprise in nature. Is the non-academic education and training provided by the unit exempt from VAT?
The unit is engaged in education and training and is non-profit private non-enterprise in nature. Is the non-academic education and training provided by the unit exempt from VAT?
(eight) educational services provided by schools engaged in academic education.

1. Academic education refers to the form of education in which the educated enter schools or other educational institutions approved by relevant state departments through national education examinations or other admission methods stipulated by the state and obtain nationally recognized academic certificates. Specifically including:

(1) Primary education: ordinary primary schools and adult primary schools.

(2) Junior secondary education: ordinary junior high schools, vocational junior high schools and adult junior high schools.

(3) Senior secondary education: ordinary high schools, adult high schools and secondary vocational schools (including ordinary secondary schools, adult secondary schools, vocational high schools and technical schools).

(4) Higher education: general undergraduate, adult undergraduate, online undergraduate, postgraduate (doctor, master), higher education self-study exam, higher education diploma exam.

2 schools engaged in academic education refer to:

(1) Ordinary schools.

(2) All kinds of schools established with the approval of the people's government at or above the prefecture (city) level or the education administrative department of the government at the same level and recognized by the state.

(3) Technical schools and senior technical schools approved by the administrative departments of human resources and social security at or above the provincial level.

(4) Technician College approved by the provincial people's government.

The above-mentioned schools all include private schools engaged in academic education that meet the requirements, but do not include vocational training institutions and other educational institutions whose academic qualifications are not recognized by the state.