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What should I fill in the goods and services tax of art training schools?
Non-academic education services. In order to speed up the modernization of taxation, facilitate taxpayers to issue VAT invoices conveniently and standardly, and strengthen the management of VAT collection, State Taxation Administration of The People's Republic of China has added the function of issuing VAT invoices by using commodity and service tax classification codes in the upgraded version of the VAT invoice system. Among them, the art training school should fill in the tax classification name as non-academic education service, and the name of the billing firm is life service training fee.