The Provisional Regulations of the People's Republic of China on Business Tax stipulates that "the following items are exempt from business tax: educational services provided by schools and other educational institutions, and services provided by students through work-study programs".

Second, the meaning of schools and other educational institutions

The Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax stipulates that "schools and other educational institutions refer to ordinary schools and all kinds of schools established with the approval of the people's government at the prefecture level or the education administrative department of the government at the same level, and their students' academic qualifications are recognized by the state".

3. Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Strengthening the Management of Business Tax Collection on Education Services (Caishui [2006] No.3) and Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Education Tax Policy (Caishui [2004] No.39) stipulate: "Ordinary schools and all kinds of schools approved by the people's governments at or above the prefecture level or the education administrative departments of the governments at the same level and recognized by the state. Including private schools that meet the requirements and engage in academic education, but excluding educational institutions such as vocational training institutions that do not recognize academic qualifications. "

4. "Academic education" refers to the form of education in which the educated enter schools or other educational institutions approved by relevant state departments through national education examinations or other admission methods stipulated by the state and obtain academic certificates recognized by the state. Specifically including:

1, primary education: ordinary primary schools and adult primary schools;

2. Junior secondary education: ordinary junior high schools, vocational junior high schools and adult junior high schools;

3. Senior secondary education: ordinary high schools, adult high schools and secondary vocational schools (including ordinary secondary schools, adult secondary schools, vocational high schools and technical schools);

4. Higher education: general undergraduate, adult undergraduate, online undergraduate, postgraduate (doctor, master), higher education self-study exam, higher education diploma exam.