The State Council stipulates that the income obtained by kindergartens is exempt from business tax, urban construction tax, education surcharge and local education surcharge. Individual kindergartens do not pay corporate income tax, but personal income tax must be calculated and levied. Their self-use properties, land, vehicles and vessels are exempt from property tax, urban land use tax and vehicle and vessel use tax.

Care and education services provided by nurseries and kindergartens are exempt from VAT. Nurseries and kindergartens refer to institutions that are established with the approval of the education department at or above the county level and obtain a kindergarten license to provide preschool education for 0-6 years old, including public and private nurseries, kindergartens, preschools, kindergarten classes, nurseries, and kindergartens. .

The VAT-exempt income of public nurseries and kindergartens refers to education fees and childcare fees collected within the fee standards reviewed and approved by the provincial finance department and price department and submitted to the provincial people's government. The value-added tax-free income of private nurseries and kindergartens refers to the education fees and childcare fees collected within the range of charging standards filed and announced by the relevant local departments. Charges that exceed the prescribed charging standards, additional fees charged for running experimental classes, special classes, interest classes, etc., as well as sponsorship fees and teaching support fees related to children's admission to kindergarten, and other income exceeding the prescribed range are not exempt from value-added tax. income. The properties and land used by various schools, nurseries and kindergartens run by enterprises for their own use are exempt from property tax and urban land use tax. Cultivated land requisitioned with approval by schools and kindergartens can be exempted from cultivated land occupation tax.

To sum up, taxation refers to the state’s participation in the distribution of social products, compulsory, and free acquisition of financial resources in order to provide public products to the society, meet the common needs of society, and in accordance with the provisions of the law. A normative form of income.

Legal basis:

"Tax Collection and Administration Law of the People's Republic of China"

Article 15

Enterprises, Branches established by enterprises and places engaged in production and operation in other places, individual industrial and commercial households and institutions engaged in production and operation (hereinafter collectively referred to as taxpayers engaged in production and operation) shall hold relevant Certificates and apply for tax registration to the tax authorities. The tax authority shall register and issue a tax registration certificate on the day it receives the declaration.