The legal person authority or school authority shall reward school legal persons, presidents and members of the staff of well-run private schools that meet one of the following criteria:
1. School legal persons that have a sound organization and liberal budget, which contributes substantially to the schools’ development.
2. School legal persons that have established and implemented an above-the-standard, sound system governing teachers and employees’ remuneration, retirement, compensation, insurance and other benefits.
3. Schools that offer educational activities encouraging balanced development of the students, or have done exceptionally well in guiding or serving the students.
4. Schools that have made significant contributions to cultivating talent or promoting academic research.
5. Schools that have demonstrated marked achievements in managing the schools.
6. Teachers and staff members that have demonstrated professionalism, dedication and excellence.
In addition to medals, the above rewards may come in the forms of tablets, decorations, certificates, praises, cash or citations.

Private schools shall periodically conduct a self-evaluation of their teaching, research, student guidance, school administration, and student participation. Rules governing such evaluations shall be drawn up by the schools.
The school authority shall form an evaluation commission or hire a professional evaluation institution to periodically evaluate the private schools and announce evaluation results to help the government decide the subsidies it will pay the schools and help the schools adjust their development scales.
In addition to rewards, private schools whose evaluation results indicate that they have been well run shall not be bound by the Law and related regulations when setting out to do the following, after being approved by the school authority:
1. Adding new departments, schools, programs, and classes.
2. Deciding the departments, schools, programs, and classes that are enrolling, admissions, and student numbers.
3. Deciding the ages of the president and fulltime teachers.
4. Deciding tuition and fees, their uses and amounts. Limited to schools having a sound student aid mechanism.
5. Conducting experimental education in a school setting or on-campus educational experiments.
Private primary, junior and senior high schools established without government subsidies and are not receiving government rewards or grants may be free from restrictions imposed by the Law and other regulations when they set out to do the above, after having notified the school authority in writing. Schools found violating the law or are poorly run shall lose exemption from above restrictions.
The ages as mentioned in paragraph 3, Subparagraph 3 shall be decided by the schools without exceeding 75.
Details regarding the evaluations mentioned in the paragraph 2 and rules governing all the subparagraphs under the paragraph 3 shall be drawn up by the school authority.
Rules governing affairs as mentioned in the paragraph 4 shall be drawn up by the Ministry.

Government scholarships and student aid shall be awarded to students of private schools as well.

When preparing revenue and expenditure budgets, the government shall clearly indicate its requirements for rewards and grants after taking into account what the schools need for them to develop, soundness of the school legal persons and their schools’ internal control systems, and individual schools’ characteristics before providing the schools with rewards and grants. Priority shall be given to areas where public schools fail to meet the need for education and educational resources are insufficient. Rules governing the rewards and grants shall be drawn up by the school authority.

If private schools use government rewards and grants in a way that is against the law or out of line with their designated purposes, or they fail to use the funds according to plan, they shall be held legally responsible and ordered to pay back part or all of the funds.
Before the funds are paid back according to rules, all or part of the rewards and grants for subsequent years shall be suspended.

The Tax Law shall be used to determine whether private schools have to pay land taxes, house tax and import duties.
In addition to rewards, individuals or groups making donations to school legal persons or private schools before the Law, amended on (date), went into force, and religious legal persons making donations to the setting up of religious schools shall pay less tax or no tax in accordance with the Tax Law.

The Ministry may set up a foundation to encourage individuals or businesses to make donations to private schools in an effort to promote development of private schools.
Individuals or groups making donations through the foundation to school legal persons or private schools before the Law, amended on (date), went into force may deduct their donations from their incomes or classify them as expenses or losses when filing their tax return, in accordance with the following:
1. Donations made by individuals shall not exceed 50% of their gross income.
2. Donations made by businesses shall not exceed 25% of their gross income.
Individuals or businesses making donations through the foundation to non-specified school legal persons or schools may deduct the entire donations from their incomes or classify them as expenses or losses when filing their tax return.
Rules governing the foundation, including its funding, organization, operation, revenue and expenditure, and distribution, custody, use, auditing and management of funds, shall be drawn up jointly by the Ministry of Education and the Ministry of Finance.