1. Educational services provided by schools engaged in academic education are exempt from value-added tax.
The income from providing educational services exempt from value-added tax refers to the income from providing academic education services to registered students included in the prescribed enrollment plan, including tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees, meals provided by school canteens and other income. Other income, including sponsorship fees and school selection fees charged by schools in various names, does not belong to the scope of exemption from VAT.
2. Services provided by students through work-study programs are exempt from VAT.
3. Care and education services provided by nurseries and kindergartens are exempt from value-added tax.
4. All the income obtained from holding advanced courses and training courses in universities, middle schools and primary schools (excluding subordinate units) organized by the government engaged in academic education shall be exempted from value-added tax.
5. Enterprises run by special education schools can enjoy the preferential value-added tax policies implemented by the state for welfare enterprises.
Legal basis:
Provisions on the pilot transition policy of changing business tax to value-added tax Article 1 Educational services provided by schools engaged in academic education shall be exempted from value-added tax. Schools engaged in academic education refer to: (1) ordinary schools. (2) All kinds of schools established with the approval of the people's government at or above the prefecture (city) level or the education administrative department of the government at the same level and recognized by the state. (3) Technical schools and senior technical schools approved by the administrative departments of human resources and social security at or above the provincial level. (4) Technician College approved by the provincial people's government.