Legal analysis: new policy of education surcharge and local education surcharge:

Caishui [216] No.12 stipulates: "With the approval of the State Council, the relevant policies to expand the exemption scope of government funds are hereby notified as follows: the education surcharge, local education surcharge and the scope of water conservancy construction funds will be exempted. From the current monthly sales or turnover of no more than 3, yuan (quarterly sales or turnover of no more than 9, yuan) to the monthly sales or turnover of no more than 1, yuan (quarterly sales or turnover of no more than 3, yuan). " "This notice shall be implemented as of February 1, 216.

Legal basis: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Exemption Scope of Relevant Government Funds (Caishui [216] No.12)

1. The scope of exempting education surcharges, local education surcharges and water conservancy construction funds will be expanded from the current taxpayers whose monthly sales or turnover does not exceed 3, yuan (quarterly sales or turnover does not exceed 9, yuan) to those who pay taxes monthly.

2. 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.

iii. this notice shall be implemented as of February 1, 216.