Kindergartens with a monthly turnover of no more than 654.38+10,000 yuan or a quarterly turnover of no more than 300,000 yuan are exempt.

Since February 20 16 1 day.

The Ministry of Finance and State Taxation Administration of The People's Republic of China will exempt the scope of education surcharge, local education surcharge and water conservancy construction fund, and extend it to taxpayers whose monthly sales or turnover does not exceed 654.38 million yuan (quarterly sales or turnover does not exceed 300,000 yuan).