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What are the preferential tax policies for training institutions?
Article 5 of the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Supporting Tax Policies for the Prevention and Treatment of Pneumonia in novel coronavirus (Announcement No.8 of State Taxation Administration of The People's Republic of China, Ministry of Finance, 2020) stipulates that taxpayers' income from providing living services shall be exempted from VAT. The specific scope of living services shall be implemented in accordance with Notes on Sales Services, Intangible Assets and Real Estate (issued by Caishui [2065438+06] No.36). Non-academic education services such as training belong to the category of life services. Therefore, the income from providing non-academic education services can enjoy the above-mentioned VAT exemption according to regulations.
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