Legal analysis: Ordinary taxpayers can enjoy the preferential policy of exemption from education surcharge and local education surcharge with monthly sales not exceeding 1, yuan. According to the Notice on Expanding the Exemption Scope of Relevant Government Funds issued by the Ministry of Finance and State Taxation Administration of The People's Republic of China: 1. The scope of exempting education surcharges, local education surcharges and water conservancy construction funds shall be paid by the current taxpayers whose monthly sales or turnover does not exceed 3, yuan (quarterly sales or turnover does not exceed 9, yuan). Two, extended to the monthly tax monthly sales or turnover does not exceed 1 thousand yuan (quarterly tax quarterly sales or turnover does not exceed 3 thousand yuan) to pay the obligation. According to the relevant policies and regulations, the preferential corporate income tax policy for general taxpayers is that the annual taxable income of small and low-profit enterprises does not exceed 1 million yuan, and it is included in the taxable income at a reduced rate of 25%, and corporate income tax is paid at a rate of 2%; For the part of the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 5%, and the enterprise income tax shall be paid at the rate of 2%.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 3 The collection, suspension, tax reduction, exemption, tax refund and supplementary payment of taxes shall be implemented in accordance with the provisions of the law, and those authorized by the law to be implemented in the State Council shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.

article 4 units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.