1. Business tax: Educational services provided by schools and other educational institutions and services provided by students through work-study programs are exempt from business tax. The above schools and other educational institutions refer to:

(1) Ordinary schools, as well as various schools established with the approval of the people's governments at or above the prefecture (city) level or the education administrative departments of the governments at the same level, and whose students' academic qualifications are recognized by the state.

(2) Technical schools and senior technical schools approved by the administrative department of human resources and social security at or above the provincial level, and technician colleges approved by the provincial people's government.

Two. Educational scholarships awarded by provincial people's governments, ministries and commissions in the State Council, units above the corps level of the People's Liberation Army in China and foreign and international organizations are exempt from personal income tax.

3. Property tax, urban land use tax and stamp duty: all kinds of schools, nurseries and kindergartens owned by the state and enterprises are exempt from property tax and urban land use tax; Documents produced by property owners who donate property to schools are exempt from stamp duty.