Legal analysis: the tax rate of training fee is 6%, and the training fee belongs to the life service industry, which is changed from the original business tax to the value-added tax, but the foster education services provided by nurseries and kindergartens and the old-age care services provided by old-age care institutions are tax-free items.

Legal basis: Article 2 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC): (1) Taxpayers selling goods, labor services, tangible movable property leasing services or imported goods, unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate is 17%. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products; 3 books, newspapers, magazines, audio-visual products and electronic publications; 4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films; 5. Other goods specified by the State Council. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%. (4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.