Legal analysis: The taxes of education and training institutions are similar to those of ordinary companies, such as value-added tax, enterprise income tax and personal income tax. However, the tax rate of value-added tax items belongs to education and medical services in life services, and the tax rate is 6%. Many companies provide consulting services while providing education and training, which belongs to forensic consulting services in modern service industry, and the tax rate is also 6%.

Legal basis: Article 29 of the Education Law of the People's Republic of China. Schools and other educational institutions shall exercise the following rights:

(1) Autonomous management in accordance with the articles of association;

(2) Organizing the implementation of educational and teaching activities;

(3) Recruiting students or other educatees;

(four) the management of student status, the implementation of incentives or sanctions;

(five) to issue corresponding academic certificates to the educated;

(six) the appointment of teachers and other employees, the implementation of incentives or sanctions;

(seven) the management and use of the facilities and funds of this unit;

(eight) to reject any organization or individual's illegal interference in education and teaching activities;

(nine) other rights stipulated by laws and regulations.

The state protects the lawful rights and interests of schools and other educational institutions from infringement.