According to Article 5 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Strengthening the Management of Business Tax Collection on Education Services (Caishui [2006] No.3), all kinds of schools (including schools with all income tax-exempt income) shall handle tax registration in accordance with the relevant provisions of the People's Republic of China (PRC) Tax Collection and Management Law, make tax returns on schedule, and use invoices according to regulations; Those who enjoy preferential business tax policies shall apply to the competent tax authorities for tax reduction or exemption as required.
Therefore, the school should handle the tax registration and filing in accordance with the relevant provisions of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.