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].