According to relevant regulations, the income of nurseries and kindergartens is exempt from business tax. Therefore, the bills used in nurseries and kindergartens do not belong to the scope of tax authorities' management. It is suggested to consult the department in charge of nursery and kindergarten management of the Municipal Education Bureau.

Nurseries are all privately run, which does not meet the requirements of joint parks. However, in order to alleviate the schooling problems of local migrant children, the government allows them to be set up, which is under the jurisdiction of the Education Bureau, but the requirements are not high.