Legal analysis: the specific contents of the six taxes and two fees reduction policy are as follows: China's Ministry of Finance issued the first wave of 200 billion yuan tax reduction and fee reduction. In this new policy, one of them is to let 3 1 province regulate and control according to local actual situation and prospect; Small-scale taxpayers of value-added tax can reduce or exempt "six taxes and two fees" within the scope of 50% taxation. As of the morning of February 1 1, at least 2 1 provincial finance and taxation departments have publicly issued a document to clarify the scope of tax reduction, and all of them have chosen to reduce the "six taxes and two fees" according to the top 50, and can enjoy other preferential policies. The policy implementation period is 20 19 ~ 202 13 years. These 2/kloc-0 provinces are distributed in the eastern, central and western regions, including Guangdong, Fujian, Zhejiang, Jiangsu, Shandong, Beijing, Jiangxi, Hunan, Hubei, Henan, Shanxi, Gansu, Ningxia, Chongqing, Yunnan, Sichuan, Qinghai, Guizhou, Liaoning, Jilin and Heilongjiang.

Legal basis: Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Expanding the Exemption Scope of Relevant Government Funds (Caishui [20 16] 12) stipulates: "The scope of exempting education surcharge, local education surcharge and water conservancy construction funds shall be expanded 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) to monthly sales or.