Tax Benefits for Educational Institutions - Educational institutions funded by the state and various types of schools, nurseries, and kindergartens are exempt from property tax and urban land use tax for self-used properties and land [3] - Non-profit schools and social welfare institutions are exempt from deed tax for land and property used for office, teaching, and research purposes [3] VAT Exemption for Educational Services - Schools engaged in formal education are exempt from value-added tax (VAT) for educational services provided to enrolled students, including tuition, accommodation, and related fees [3] Agricultural Tax Incentives - Enterprises engaged in the cultivation of vegetables, grains, and other specified crops are exempt from corporate income tax [18] - Enterprises involved in the cultivation of flowers, tea, and other beverage crops are subject to a reduced corporate income tax rate [20] Conditions for Tax Benefits - Enterprises must meet specific criteria to qualify for tax exemptions, including having the necessary qualifications and documentation for agricultural activities [21][25] - Certain activities, such as trading purchased agricultural products, do not qualify for tax benefits [27]