Question: How does the tax department manage kindergartens? Whether the kindergarten involves national tax. Why are some of them included in tax administration and others not registered? The registration type on the tax registration certificate is: Are other domestic enterprises reasonable? Is it reasonable for kindergartens to be controlled by enterprises? Answer: 1. According to the provisions of Article 2 of the Measures for the Administration of Tax Registration (Order No.7 of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)), "branches, individual industrial and commercial households and institutions engaged in production and operation established by enterprises in other places and places engaged in production and operation shall handle tax registration in accordance with the provisions of the Tax Administration Law, implementation rules 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. " Therefore, kindergartens should apply for tax registration, and kindergartens that have not been handled will be dealt with in accordance with the relevant provisions of the Tax Administration Law. 2. Kindergartens should also be included in the national tax management because of the different taxes levied by the national tax. 3. At present, the civil affairs department issues the registration certificate of private non-enterprise units (legal persons) for kindergartens. Because there is no registration type of "non-enterprise unit" and the Civil Affairs Bureau has determined that the kindergarten is a legal person, the registration type of kindergarten is tentatively set as "other domestic-funded enterprises", and it will be adjusted after adding the registration type of "non-enterprise unit".