According to the Announcement of the Ministry of Finance and the State Administration of Taxation on Further Implementing the "Six Taxes and Two Fees" Reduction and Exemption Policy for Small and Micro Enterprises (AnnouncementNo. 10 of the Ministry of Finance and the State Administration of Taxation in 2022), it is determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government that small-scale VAT taxpayers, small-scale low-profit enterprises and individual industrial and commercial households can reduce the resource tax and urban maintenance and construction tax within the tax range of 50%. Second, small-scale taxpayers of value-added tax, small-scale low-profit enterprises and individual industrial and commercial households have enjoyed resource tax, urban maintenance and construction tax, real estate tax, urban land use tax, stamp duty, cultivated land occupation tax, education surcharge and other preferential policies attached to local education according to law, and can enjoy the preferential policies stipulated in Article 1 of this announcement.

The implementation period of this announcement is from 2022 1 month 1 day to 20241February 3 1 day.