Training institutions need to pay taxes, and training institutions need to pay business tax when issuing income invoices, with a tax rate of 3%. Educational services provided by schools and other educational institutions are exempt from business tax. (According to Paragraph 4 of Article 8 of the Provisional Regulations on Business Tax)

Training institutions, which aim at academic education or adult continuing education, need the requirements of venues and teachers, the certification of education authorities and the qualification of social forces before they can operate. The price of their training courses needs to be accounted and reported to the education department for approval. To increase courses or change fees, you must apply to the education department for approval before you can change them.