Legal analysis: A school can be a general taxpayer of value-added tax. If its annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, it shall be recognized as a general taxpayer.

Legal basis: Administrative Measures on Qualification Determination of General VAT Taxpayers

Article 3 VAT taxpayers whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (hereinafter referred to as taxpayers) shall, in addition to complying with the provisions of Article 5 of these Measures, apply to the competent tax authorities for general taxpayer qualification. The term "annual taxable sales" as mentioned in these Measures refers to the value-added tax sales accumulated by taxpayers during the operating period of no more than 12 months, including tax-free sales.

Article 5 The following taxpayers shall not apply for the qualification of general taxpayers:

(a) individuals other than individual industrial and commercial households;

(2) Choosing non-enterprise units that pay taxes according to small-scale taxpayers;

(3) Choose enterprises that pay taxes according to small-scale taxpayers and do not often engage in taxable activities.