Legal analysis: 1. Education and training companies implement quota invoice fees. Pay business tax at the rate of 5%, and pay local additional taxes at the rate of 12% of the paid business tax.

If this training company has no income for a month or two, it doesn't have to pay taxes.

Legal basis: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Several Policies on Value-added Tax Article 11 Taxpayers who sell software products and collect software installation fees, maintenance fees, training fees, etc. at the same time, shall collect value-added tax in accordance with the relevant provisions on mixed sales of value-added tax, and can enjoy the policy of refund of value-added tax on software products immediately. After the software products are delivered for use, the maintenance fees, technical service fees and training fees charged on schedule or per time are not subject to VAT.