According to the French website, training belongs to the modern service industry. According to the regulations of State Taxation Administration of The People's Republic of China on the full implementation of camp reform, the VAT rate of training fee invoices is 6%. If small-scale taxpayers or individuals provide training services, the applicable levy rate is 3%. Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.
Construction industry: general taxpayers levy 10% value-added tax; Small-scale taxpayers can choose the simple tax method to levy 3% value-added tax. Real estate industry: real estate development enterprises levy 10% value-added tax; If an individual purchases a house for less than 2 years and sells it to the outside world, he shall pay VAT in full at the tax rate of 5%; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from VAT. Life service industry: 6%. Tax-free items: foster care and education services provided by nurseries and kindergartens, and pension services provided by pension institutions, etc. Financial industry: 6%. Tax-free items: interest income from small loans for farmers in financial institutions, national student loans, national debt and local government bonds, loans from the People's Bank of China to financial institutions, etc.