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  "documentTitle": "New Oriental Education & Technology Group (EDU)",
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  "authorName": "Carson Block",
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      "text": "I.On business tax, value-added tax and income tax\n1.Business tax shall be exempted on the income gained from educational labor services provided by the schools, which engage in the education for academic credentials.\n2.Business tax shall be exempted on the income gained from the labor services provided by students who take part in work-study program.\n3.Business tax shall be exempted on the income gained by schools for their undertaking business of technology development and technology transfer, and the relevant business of technology consultation and service.\n4.Business tax shall be exempted on the income gained from providing nursing services by nurseries or kindergartens.\n5.Business tax and enterprise income tax shall be exempted on the income gained from holding classes for advanced study, training classes by colleges and universities, secondary schools and elementary schools (excluding their subordinate entities), which are funded by governments, on condition that all the income be owned by the schools.\n6.Business tax and enterprise income tax shall be exempted on the income gained from undertaking the service items (excluding the advertisement industry, sauna bath, rubdown, oxygen public house) as prescribed in the tax items of \"service industry\" of the Interim Regulations on Business Tax by the enterprises, which are funded and managed by the government-funded vocational schools, and whose main purpose is to provide place of practice for the in-school students, and the business income of which is owned by the schools.",
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      "text": "The finance offices or bureaus, the administrations of state taxation and local taxation of all provinces, autonomous regions, municipalities directly under the Central Government, and cities directly under state planning, and the finance bureau of Sinjiang Production and Construction Corporations:",
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      "text": "With a view to further promoting the development of education, and upon the approval of the State Council, we hereby make the following notice on the relevant tax policies concerning education:",
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      "text": "Business tax shall be exempted on the income gained from educational labor services provided by the schools, which engage in the education for academic credentials. — Notice Of The Ministry Of Finance And The State Administration Of Taxation On Tax Education Policies",
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      "text": "Notice Of The Ministry Of Finance And The State Administration Of Taxation On Tax Education Policies [Translated]",
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      "text": "Translation of Caishui 2004 [39]",
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