Exempt from Liaoning Water Conservancy Construction Fund. According to Article 1 of the Notice of the Ministry of Finance on Expanding the Exemption Scope of Government Funds in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the scope of exempting education surcharges, local education surcharges and water conservancy construction funds will be expanded from the current payer whose monthly sales or turnover does not exceed 30,000 yuan (quarterly sales or turnover does not exceed 90,000 yuan) to a monthly sales or turnover of 654.38+million yuan (quarterly sales or turnover does not exceed 654.38+million yuan).