These enterprises are taxpayers whose monthly sales or turnover do not exceed 100,000 yuan for monthly tax payment (quarterly sales or turnover do not exceed 300,000 yuan for quarterly tax payment).

According to the "Notice on Expanding the Exemption Scope of Relevant Government Funds":

With the approval of the State Council, the relevant policies for expanding the exemption scope of government funds are now notified as follows:

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1. The scope of exemption from education surcharge, local education surcharge and water conservancy construction fund;

The current monthly tax payment shall be based on the monthly sales or turnover not exceeding 30,000 yuan (based on For taxpayers whose quarterly sales or turnover does not exceed 90,000 yuan, quarterly tax payment shall be extended to taxpayers whose monthly sales or turnover do not exceed 100,000 yuan (where quarterly sales or turnover do not exceed 100,000 yuan). 300,000 yuan).

2. After the above-mentioned government funds are exempted, financial departments at all levels must ensure funding, properly arrange the budgets of relevant departments and units, ensure the normal development of work, and actively support the development of related undertakings.

3. This notice shall be effective from February 1, 2016.

Extended information:

Related reductions and exemptions:

1. There is no education surcharge for the value-added tax and consumption tax levied on products imported by customs.

2. If a tax refund occurs due to the reduction or exemption of value-added tax, consumption tax, or business tax, the collected education surcharge can be refunded at the same time. However, value-added tax and consumption tax will be refunded on exported products. Educational surcharges collected will not be refunded.

3. The income derived from the logistical services provided by the agency service center for the agency will be temporarily exempted from the education surcharge until December 31, 2003.

4. For newly established commercial enterprises (excluding those engaged in wholesale, wholesale and retail operations, and other non-retail businesses), the newly recruited laid-off and unemployed people in the current year must account for more than 30% (including 30%) of the total number of employees. ), and signed a labor contract with a term of more than 1 year, upon confirmation by the labor and social security department and review by the tax authorities, the education surcharge will be exempted for 3 years.

Baidu Encyclopedia-Notice on Expanding the Exemption Scope of Government Funds