Legal analysis: the scope of exemption from education surcharge, local education surcharge and water conservancy construction fund is expanded from the current payment unit with monthly sales or turnover not exceeding 30,000 yuan (quarterly sales or turnover not exceeding 90,000 yuan) to the payment unit with monthly sales or turnover not exceeding 654.38+10,000 yuan (quarterly sales or turnover not exceeding 300,000 yuan).

Legal basis: Notice of the Ministry of Finance on Expanding the Tax Exemption Scope of Government Funds in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 1. The scope of exempting education surcharge, local education surcharge and water conservancy construction fund will be expanded from the current payment unit with monthly sales or turnover not exceeding 30,000 yuan (quarterly sales or turnover not exceeding 90,000 yuan) to monthly sales or turnover not exceeding 654.38+10,000 yuan (quarterly sales or turnover not exceeding). Second, after the above-mentioned government funds are exempted, financial departments at all levels should do a good job in ensuring funds, properly arrange the budgets of relevant departments and units, ensure the normal development of work, and actively support the development of related undertakings.