Legal analysis: the scope of exempting small-scale taxpayers from water conservancy construction funds is extended to monthly sales or turnover of no more than 654.38+10,000 yuan (quarterly sales or turnover of no more than 300,000 yuan).

Legal basis: Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Expanding the Exemption Scope of Relevant Government Funds.

First, the scope of exemption from education surcharge, local education surcharge and water conservancy construction fund 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 the payer whose monthly sales or turnover does not exceed 654.38+10,000 yuan (quarterly sales or turnover does not exceed 300,000 yuan).