Legal analysis: Although kindergartens are tax-exempt units, they still need to apply for tax registration certificates. They should go to the local tax bureau for tax registration certificate with business license (or business license), official seal, code certificate, articles of association resolution and other materials. Generally, there is no need to go through any national tax formalities.

Legal basis: Measures for the Administration of Tax Registration Article 2 Branches, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places engaged in production and business operations shall go through tax registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures. Taxpayers other than those mentioned in the preceding paragraph, in addition to state organs, individuals and rural mobile vendors without fixed production and business premises, shall also go through tax registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures.