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Is the training course for civil servants exempt from VAT during the epidemic?
Free of charge. According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on comprehensively pushing forward the pilot project of changing business tax into value-added tax (Caishui [2016] No.36), the educational services provided by schools engaged in academic education are exempt from value-added tax, while the training courses for civil servants belong to the scope of academic education and can enjoy preferential policies of exemption from value-added tax.
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