What is the tax payment point of private education and training institutions?

According to relevant data, the VAT rate of small-scale taxpayers is 3%, the urban construction tax is 3.5%, the education surcharge is 1.5%, and the local education surcharge is 1%. The corporate income tax is 5% or 1 0 or 25% according to the profit rate (the profits of small and micro enterprises are lower than 1 respectively. It is best to go to the local official website to check the first-hand authoritative information.