1. VAT is a universal tax that private kindergartens need to pay. Private kindergartens must pay value-added tax when selling, leasing or providing services.
2. Education surcharge is one of the education taxes that private kindergartens must pay, which is set up by the local people's government for revenue and expenditure. For private kindergartens, the extra education expenses paid are used to finance private education and implement and improve free compulsory education.