According to Article 1 of the 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 Government Funds, it is known that the scope of exempting education surcharges, local education surcharges and water conservancy construction funds will be expanded from the current payer whose monthly sales or turnover does not exceed 30,000 yuan to the payer whose monthly sales or turnover does not exceed 654.38+10,000 yuan.
Water conservancy fund is a special fund for water conservancy construction, which consists of central water conservancy construction fund and local water conservancy construction fund.