The general principle of waiver of educational fees is that the units and individuals who are exemption from VAT, consumption tax and business tax will enjoy the education fee waiver at the same time.

In addition, there are 3 aspects: the first one is to reduce or exempt the value-added tax from the development of new products, and the corresponding educational fees are also reduced or exempted.

Since 1994, the Three Gorges project construction fund has been exempted from educational fees.

Half of the units engaged in the production of cigarettes and tobacco products are subject to educational fees.

To be a good judge