Private non-enterprise education and training institutions: social groups or social organizations registered by the civil affairs departments receive the Social Group Certificate.
Private enterprise education and training institutions: enterprises, self-employed individuals or other economic organizations registered in the industrial and commercial departments shall obtain business licenses.
Private non-enterprise educational institutions need to pay taxes to obtain taxable income.
Extended data:
The Enterprise Income Tax Law of People's Republic of China (PRC) was passed by the Fifth Session of the Tenth National People's Congress of People's Republic of China (PRC) on March 16, 2007. It is hereby promulgated and shall come into force as of 2008 1 October1day.
Law of People's Republic of China (PRC) on Enterprise Income Tax (adopted at the Fifth Session of the Tenth National People's Congress on March 6, 2007)
201812.29 the seventh session of the standing Committee of the 13th NPC decided to amend it.
In the first paragraph of Article 51, "where a non-resident enterprise establishes more than two institutions and places in China, it shall be examined and approved by the tax authorities" is amended as "where a non-resident enterprise establishes more than two institutions and places in China, it meets the conditions stipulated by the competent tax authorities in the State Council".
Baidu Encyclopedia-Enterprise Income Tax