Income from providing educational services to schools engaged in academic education shall be exempted from business tax; The income obtained by the school from technology development, technology transfer and related technical consultation and technical service business shall be exempted from business tax;

enterprise income tax is not levied on the financial allocation obtained by the school and the special subsidy income obtained from the competent department and higher-level units for career development; Income from providing parenting services in nurseries and kindergartens shall be exempted from business tax; Other preferential tax policies.

the income obtained by colleges and universities from providing academic education services to registered students included in the prescribed enrollment plan shall be exempted from business tax and enterprise income tax. The tuition fees charged beyond the prescribed standards, sponsorship fees and school selection fees charged by schools in various names and other income beyond the prescribed scope shall be taxed according to regulations.

Advanced courses and training courses held by colleges and universities are exempted from business tax and enterprise income tax if all the income belongs to the school; Business tax and enterprise income tax shall be levied on the income from the advanced courses and training courses opened by the subordinate departments of the school, which is not owned by the school.

Extended information:

According to the provisional regulations on business tax, the tax-free items of business tax include:

(1) parenting services, marriage introduction and funeral services provided by nursing homes, nurseries, kindergartens and welfare institutions for the disabled.

(2) services provided by individuals with disabilities, that is, services provided by individuals with disabilities for the society.

(3) Medical services provided by hospitals, clinics and other medical institutions.

(4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs.

(5) Agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training, breeding of poultry, livestock and aquatic animals and disease prevention.

(6) ticket income of cultural activities held by memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units, and ticket income of cultural activities held by religious places.

(7) technology transfer income obtained by scientific research institutions.

reference source: Baidu encyclopedia-business tax