1. According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Small and Micro Enterprises from Relevant Government Funds (Caishui [2065 438+04] 122): "1. 1 October 20 15 to1to 20 17. Taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan) and quarterly sales or turnover does not exceed 90,000 yuan (including 90,000 yuan) are exempt from education surcharge, local education surcharge, water conservancy construction fund and cultural undertakings. "

2. According to the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on the Policy and Collection Management of Cultural Construction Fees in the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.25), "7. Taxable services provided by enterprises and non-enterprise units with monthly sales of value-added tax below 20,000 yuan (60,000 yuan paid quarterly) shall be exempted from cultural undertakings construction fees.

From June+10/October 1 2065438+February 3 1 2065438+2007, the monthly output tax does not exceed 30,000 yuan (inclusive) and the quarterly output tax does not exceed 90,000 yuan (inclusive). "

Three. According to the Supplementary Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Policy and Collection Management of Cultural Construction Fees in the Pilot Project of Changing Business Tax to VAT (Cai Shui [2016] No.60): "III. If the value-added tax threshold is not reached, the construction fee for cultural undertakings will be exempted. "