Educational services provided by schools and other educational institutions and services provided by students through work-study programs are exempt from business tax. The fees stipulated by the government price bureau are not subject to business tax. Property tax and land use tax are tax relief for filing, and income tax should also be declared and applied for tax relief. The school has the obligation to withhold and remit the personal income tax of the teaching staff.

Under normal circumstances, a private "education and training institution" refers to a social group or social organization registered in the civil affairs department and receiving the "Social Group Certificate". The "education and training institutions" of private enterprises refer to enterprises, individual operators or other economic organizations registered in the industrial and commercial departments and obtaining business licenses.

Guo Shui Fa [2008] No.88 Document Article 2, Paragraph 1, Item 3 stipulates: Management of public institutions, social organizations and private non-enterprise units. Grasp its establishment and business scope through tax registration information, and require it to make normal tax returns in accordance with the provisions of the tax law. Strengthen the qualification identification and annual review of non-profit organizations. Strictly define taxable income, non-taxable income and tax-free income. Calculate the costs and expenses corresponding to taxable income and non-taxable income respectively.