Legal analysis: special income reduction and exemption policy for water conservancy construction: from the current payer whose monthly sales or turnover does not exceed 30,000 yuan (quarterly sales or turnover does not exceed 90,000 yuan), it will be expanded to the payer whose monthly sales or turnover does not exceed 654.38+10,000 yuan (quarterly sales or turnover does not exceed 300,000 yuan).

Legal basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Expanding the Exemption Scope of Relevant Government Funds 1. The scope of exemption from education surcharge, local education surcharge and water conservancy construction fund will be 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 90,000 yuan).