Non-academic education training fee tax rate

The tax rate for training fees for non-academic education is 3%. According to relevant information, ordinary taxpayers can choose to apply the simple tax calculation method when providing non-academic education services, and calculate the tax payable at the rate of 3%. Non-academic education refers to all kinds of training and further education in society, such as training courses, graduate classes, teaching-funded remedial classes, postgraduate remedial classes, etc. After the students who have participated in non-academic education have completed their studies and passed the examination, the training unit will issue a certificate of completion to the students, but there are no diplomas such as graduation certificates and graduation certificates for non-academic education.