1. According to Article 1 of the Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Exemption of Small and Micro Enterprises from Relevant Government Funds (Caishui [20 14] 122), "From October, 2065 438 to February, 2065438, 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 People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Exemption Scope of Relevant Government Funds (Caishui [2065 438+06] 12), "1. The scope of education surcharge, local education surcharge and water conservancy construction fund shall be exempted from monthly sales or turnover not exceeding 30,000 yuan (quarterly sales or turnover not exceeding 90,000 yuan). Expand to taxpayers whose monthly sales or turnover does not exceed 654.38 million yuan (quarterly sales or turnover does not exceed 300,000 yuan).