Invoices within the business scope such as registration fee, book fee and meal fee.

Paragraph 1 of Article 8 of the Provisional Regulations of the People's Republic of China on Business Tax stipulates that the income of nurseries and kindergartens shall be exempted from business tax. Therefore, nurseries,

The bills used in kindergartens are not under the supervision of tax authorities. It is recommended to consult the competent department of nursery and kindergarten management of the Municipal Education Bureau.