1. Taxpayer exempted from VAT: Urban construction tax and education surcharge are calculated and paid according to the amount actually paid by taxpayers (VAT, business tax and consumption tax). Therefore, if your company is exempt from value-added tax (for example, a company that processes and re-exports materials), urban construction tax and education surcharge are also exempted.
2. Taxpayers whose monthly income does not exceed 654.38+10,000 yuan are exempt from additional education fees.
2016,65438129 October "Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Expanding the Exemption Scope of Relevant Government Funds" (Caishui [2065 438+06] 12) stipulates in Article 1 that additional education fees, additional local education and the scope of water conservancy construction funds shall be exempted.
From the current taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (quarterly sales or turnover does not exceed 90,000 yuan), we will expand to taxpayers whose monthly sales or turnover does not exceed 65,438+10,000 yuan (quarterly sales or turnover does not exceed 300,000 yuan).
The additional exemption clauses for education fees mainly include the following contents:
The value-added tax and consumption tax levied by the customs on imported products shall not be subject to additional education fees.
Tax refund due to reduction or exemption of value-added tax, consumption tax and business tax may be refunded at the same time. However, for export products, value-added tax and consumption tax will not be refunded.
For newly established commercial enterprises (except those engaged in wholesale, wholesale and retail business and other non-retail business), if the newly recruited laid-off workers reach more than 30% (including 30%) of the total number of employees in that year, and sign labor contracts with them for more than 1 year, they will be exempted from additional education fees within three years after being confirmed by the labor and social security department and audited by the tax authorities.
Laid-off workers engaged in self-employment (except construction, entertainment, advertising, sauna, massage, Internet cafes and oxygen bars) shall be exempted from additional education fees within three years from the date of receiving the tax registration certificate.
Since June 5438+1 October 1 2004, the newly established service enterprises (except advertising, sauna, massage, internet cafes and oxygen bars) for the employment of retired soldiers in self-employed towns have reached more than 30% of the total number of employees in that year, and signed labor contracts with them for more than1year, which have been confirmed by civil affairs departments at or above the county level.
If the newly established commercial retail enterprises are employed by self-employed retired soldiers in cities and towns, and the newly established self-employed retired soldiers in cities and towns reach more than 30% of the total number of employees in that year, and sign labor contracts with them 1 year or more, they will be exempted from additional education fees within three years after being confirmed by the civil affairs departments at or above the county level and audited by the tax authorities.