"Notice of the Ministry of Finance and the State Administration of Taxation on Expanding the Exemption Scope of Relevant Government Funds" (Caishui [2016] No. 12) will exempt the scope of education surcharges, local education surcharges, and water conservancy construction funds from those currently paying taxes on a monthly basis.

For taxpayers with monthly sales or turnover not exceeding 30,000 yuan (quarterly sales or turnover not exceeding 90,000 yuan for quarterly tax payment), this is extended to monthly sales or turnover not exceeding 100,000 yuan for monthly tax payment.

(Quarterly tax payment or turnover does not exceed 300,000 yuan).

For small-scale VAT taxpayers, local taxes such as resource tax, urban maintenance and construction tax, stamp tax, urban land use tax, farmland occupation tax, education surcharges, and local education surcharges will be reduced by 50%.