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Difference between revenue and expenditure declaration transaction codes 223022 and 223023
223022 is a trip related to studying abroad and education (more than one year)

Income: Income from providing education and training for non-resident students who have stayed in China for more than one year.

Expenditure: Money paid by China residents who have stayed abroad for more than one year to receive education and training provided by non-residents.

Including:

-revenue and expenditure of cross-border education and training business.

-Tuition or training fees for international students.

-Catering, accommodation, local transportation and medical and health services purchased during study abroad and education-related travel.

223023 is a trip related to studying abroad and education (one year or less).

Income: Income from providing education and training for non-resident students who have stayed in China for no more than 1 year (inclusive).

Expenditure: the money paid by China residents for education and training provided by non-residents when they stay abroad for less than one year (including one year).

Including:

-revenue and expenditure of cross-border education and training business.

-Tuition or training fees for international students.

-Catering, accommodation, local transportation and medical and health services purchased during study abroad and education-related travel.