1. If the monthly tax payment monthly sales or turnover does not exceed 6,543,800 yuan and the quarterly tax payment quarterly sales or turnover does not exceed 450,000 yuan, education surcharge, local education surcharge, water conservancy construction fund and cultural construction fee shall be exempted.

2. Within 3 years from the date of industrial and commercial registration, small and micro enterprises that arrange employment for the disabled and employ less than 20 people (including 20 people) shall be exempted from the employment security fund for the disabled.