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).