Jurisprudence analysis: It refers to 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), and are exempted from education surcharge, local education surcharge, water conservancy construction fund and cultural undertakings construction fee.

Legal basis: People's Republic of China (PRC) Small and Medium-sized Enterprises Promotion Law.

Article 11 The state implements a tax policy that is conducive to the development of small and micro enterprises, and implements measures such as deferring, reducing or exempting enterprise income tax and value-added tax for qualified small and micro enterprises in accordance with regulations, simplifying tax collection and management procedures and reducing the tax burden of small and micro enterprises.

Article 12 The State implements preferential policies such as reducing or exempting administrative fees for small and micro enterprises to reduce their burdens.