The policy of six taxes and two fees refers to resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax and education surcharge, and local education surcharge. The implementation time of the policy is1October 20 19 1 to 2021February 3 1. During this period, small and micro enterprises can enjoy the preferential policies of six taxes and two fees. On March 1 day, 2022, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China issued the Announcement on Further Implementing the "Six Taxes and Two Fees" Reduction and Exemption Policy for Small and Micro Enterprises, with the implementation period from June 1 day, 2022 to February 3 1 day, 2024. The purpose of this policy is to reduce the burden on small and micro enterprises and promote economic development.