Group 1: Tax Policies for Foreign Investment - The article discusses tax incentives for foreign investment, specifically the exemption of value-added tax (VAT) for income generated from Sino-foreign cooperative education programs since July 25, 2018 [1][2][3] - The applicable entities include foreign educational institutions collaborating with domestic schools to provide degree education services primarily targeting Chinese citizens [2][3] Group 2: Conditions and Regulations - Sino-foreign cooperative education must comply with the regulations outlined in the "Regulations on Sino-Foreign Cooperative Education" [2] - The scope of "degree education" and related terms is defined according to the transitional policies for VAT reform [2][3] Group 3: Implementation and Future Regulations - The announcement regarding the promotion of digital electronic invoices will take effect on December 1, 2024, requiring recipients to confirm the purpose of the invoices through their tax accounts [8][9]

Policy Content - Since July 25, 2018, foreign educational institutions collaborating with domestic schools to provide degree education services are exempt from value-added tax [4]. Applicable Conditions - Sino-foreign cooperative education refers to educational activities conducted by Chinese and foreign educational institutions in accordance with the relevant provisions of the "Regulations on Sino-Foreign Cooperative Education" (State Council Order No. 372), primarily targeting Chinese citizens for enrollment [6]. - The scope of "degree education," "schools engaged in degree education," and "income from providing degree education services" is executed according to the provisions of the "Transition Policy for the Change from Business Tax to Value-Added Tax" (Cai Shui [2016] No. 36, Attachment 3, Article 1, Item 8) [6].