Legal basis: Notice of the Ministry of Finance on Expanding the Tax Exemption Scope of Government Funds in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 1. The scope of exemption from education surcharge, local education surcharge and water conservancy construction fund is expanded from the current payment unit with monthly sales or turnover not exceeding 30,000 yuan (quarterly sales or turnover not exceeding 90,000 yuan) to monthly sales or turnover not exceeding 654.38+10,000 yuan (quarterly sales or turnover not exceeding).