1, enterprises, institutions and individual operators with income from selling commodities and providing labor services;

2, tourism, accommodation, catering, exhibition, trade circulation, transportation, education and training, cultural performances, film and television dramas and other industries and enterprises greatly affected by the epidemic;

3. Scientific research and technical services;

4. From 202 1, 1, to 2025 1, 65438+2, 3 1, the water conservancy construction fund will be levied at a reduced rate of 0.5‰ of the income from selling goods and providing services;

5, tourism, accommodation, catering, exhibition, trade circulation, transportation, education and training, cultural performances, film and television dramas and other industries that are greatly affected by the epidemic are exempted from water conservancy construction funds. It will be implemented from June 65438+1 October1day in 2020, and the end time will be notified separately according to the epidemic situation;

6, scientific research and technical service stage shall be exempted from water conservancy construction fund. From 202 1 to 1 in October to 1 in February 2025.

People's Republic of China (PRC) tax collection management law

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.